For the VAT reporting system to be implemented in an efficient manner, it is necessary that the information reach the tax administration without delay. Therefore, the deadline for the issuance of an invoice for cross-border transactions should be set at 10 days after the chargeable event has taken place.
Text as published in the Official Journal, reproduced verbatim (including any typographical quirks of the source). For the authentic version, see EUR-Lex.
