Wijziging van de Wet op de omzetbelasting 1968 in verband met nieuwe factureringsregeling (implementatie richtlijn factureringsregels)

This legislative proposal updates the 1968 Value Added Tax (VAT) Act to implement new EU invoicing rules. It aims to modernize how businesses issue invoices, ensuring consistency across the European Union and reducing tax fraud through standardized digital requirements. Businesses operating within the Netherlands will be affected by changes to how they document sales and purchases. The update focuses on aligning national law with EU directives to simplify cross-border trade.