This guidance note covers changes to the existing VAT invoicing rules.  These changes came into effect on 1 January 2013.

Introduction : The new legislation simplifies, modernises and harmonises the VAT invoicing rules and in particular eliminates the current barriers to e-invoicing. Paper and electronic invoices shall be treated in a similar way for the purposes of VAT. The new rules should increase the use of electronic invoicing which in effect should reduce burdens on business, support small and medium sized enterprises and provide more flexibility for business in the use of electronic invoicing.

In general, electronic invoicing systems  currently in use, which comply with the existing electronic invoicing rules (section 66(2) of the VATCA 2010 and Regulation 21 of the 2010 VAT Regulations), shall be regarded as complying with these new rules for electronic invoicing. 

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