União Europeia introduz novas regras em matéria de IVA
| Autor | Franco Caiado Guerreiro & Associados |
| Páginas | 1-1 |
No dia 1 de Janeiro de 2013 entraram em vigor as novas regras estabelecidas pela directiva da UE acerca de como deve ser tratado o IVA por parte das empresas.
Estas novas regras destinam-se a facilitar o processo de facturação de forma substancial, e incluem disposições para evitar a evasão fiscal. Para a prossecução destes objectivos, estabelece-se que a facturação electrónica terá o mesmo valor que a de formato papel, permitindo-se que cada empresa escolha o seu sistema. Os Estados-membros já não poderão, desta maneira, impor requisitos limitativos para a facturação electrónica.
Esta é uma medida que responde às necessidades actuais das empresas, reduzindo e simplificando os procedimentos. Com estas novas...
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