The Government plays a pioneering role in e-invoicing in various parts of the world. The invoice is an important document for taxes. To close the VAT deficit, or the difference between income tax that you might expect and what was actually received, e-invoices from a supplier to a customer in many South American and Asian countries are also sent to the government. . In these countries the VAT deficit has been drastically reduced.
In order to be able to process this mountain automatically on invoices from companies, e-invoicing is mandatory. Because e-invoicing significantly reduces operating costs, it is obvious in these countries that companies also send e-invoices to each other.
In the Netherlands, where the VAT deficit amounted to 7.94% in 2015 (3.8 billion euros), the government has agreed with the business community that by 1 January 2017 all suppliers of the national government must submit their invoice electronically for new purchase agreements. The motivation for this is not so much based on reducing the VAT deficit, but on achieving cost savings with invoice processing with regard to companies that provide services to the government.
In addition to the Dutch initiative, the European directive 2014/55 / EU will be implemented in Europe in 2019, with which all contracting authorities in Europe must be able to receive and process e-invoices. In this fairway work is also being done on a Europe e-invoice standard; the EN-16931.