La facturación electrónica en la Unión Europea

During the last decade, EU Member States have adopted various models to digitalize both the obligation to issue invoices, and to report operations, that are helping to reduce the significant VAT gap and ensuring cooperative compliance. This work refers some of these initiatives, such as VAT listings, real-time reporting, structured electronic invoices, that have progressively spread from public procurement towards operations between companies, and even those operations whose recipient is the end consumer. This paper pays special attention to approach of electronic invoice in the Digital Age Project promoted by the European Commission.