Take the easy way - the only way
There is still some debate going on in relation to the implementation of easier VAT-rules for invoicing in EU. It is difficult to see any valid counter-arguments to equal-treatment implementation (no additional regulatory demands on e-invoices) especially
1. move from paper to e-invoices improves auditability directly - make the step easy - not difficult!
2. equal treatment (no mandatory digital signatures) has not increased fraud
3. a fast migration from paper must thus also from these angles be a key target for anybody interested in national and EU productivity
4. too steep steps - mandatory digital signatures for example - have slowed down progress - preserved old practises and worse - led to erosion in rule of law
5. by making the step-in easy - just like sending and receiving paper - will lead to enterprises finding it easy to move to the next steps - using ready and coming technologies for automating processes further and improve document storage and retrievability.
This must for all logical reasons be both the logical and only realistic roadmap - both for enterprises, tax authorities and technology vendors.
As tax payers we are all interested in better conditions for business in EU - with worse conditions taxation will rise - with better conditions we have more resources to finance both welfare and the immense challenge ahead of us - the structural change in
work life - demanded by the rapidly aging population.
It is clear to most - even in media today - that digitalization is the key to the structural change lock - it can make all work more productive, it can eliminate much work (that we will not have the workforce for) and it will be much greener. Here e-invoicing
is the next step - anybody delaying it should have really good reasons.