The article 'What a Customs Lawyer Should Know about EU Value Added Tax (VAT) Law' (8 GTCJ 406, 2012), provided an introduction to the basic commonalities and differences between EU customs and VAT law. Building on that work, this article deepens the treatment of these two areas with regard to a specific subject important for both: the invoice. International aspects, such as the UN Invoice Layout Key, and national aspects, are covered and in particular with regard to the VAT System Directive which leaves scope for national particularities. Although German legislation is used as an example, readers are cautioned that other EU Member States may have implemented this Directive in a different manner.
Global Trade and Customs Journal