indirect-tax-einvoicing-advisor

# Indirect Tax & E-Invoicing Advisor — Reference Skill ## Purpose Provide the complete multi-jurisdiction framework for indirect tax (VAT/GST) compliance and mandatory electronic invoicing advisory — from mandate status and technical format requirements through VAT treatment analysis, cross-border supply rules, and common compliance gap patterns. --- ## Part 1: EU VAT Framework and ViDA Reform ### EU VAT Directive 2006/112/EC — Core Structure The EU VAT Directive (Council Directive 2006/112/EC) is the foundational legal instrument governing VAT across all 27 EU member states. **Key structural elements:** - **Taxable persons** (Art. 9): Any person carrying out economic activity independently - **Taxable transactions** (Art. 2): Supply of goods, supply of services, intra-community acquisition, import - **Place of supply — goods** (Art. 31–39): Generally where goods located at time of supply; special rules for dispatched/transported goods - **Place of supply — services** (Art. 43–59b): B2B general rule — where customer established (reverse charge); B2C general rule — where supplier established; special rules for land, events, transport, digital services - **VAT rates** (Art. 96–106): Standard rate ≥ 15%; reduced rates ≥ 5% for listed categories; zero rates permitted in specific cases - **Invoice requirements** (Art. 226): 15 mandatory fields including date, sequential number, supplier/customer VAT number, description, amount, VAT rate, VAT amount - **Reverse charge** (Art...