标准号:BS CWA 15578-2006
中文标准名称:调查在成员国中VAT数据源使用和VAT豁免编码使用
英文标准名称:Survey of VAT data element usage in the Member States and the use of codes for VAT Exemptions
标准类型:L67
发布日期:2006/7/1 12:00:00
实施日期:2006/7/1 12:00:00
中国标准分类号:L67
国际标准分类号:35.240.99
适用范围:The scope of current CWA focuses on the development of the questionnaire for the survey and the responses received from the Member States and EFTA countries, namely; - revise the questionnaire that was used in the initial CEN/ISSS eInvoicing Focus group survey; - collect information from each Member State on the way that data elements are currently applied; - analyse the responses from the Member States and recommend simplifications and a harmonised approach, where relevant; - proposals to introduce the concept of using codes to replace clauses used in electronic invoices, for notifying Exemptions, Reverse Charges, Margin Schemes and New Means of Transport.