The Commission has formally requested Cyprus to transpose EU rules on VAT invoicing into national law.
New rules regulating VAT invoicing (Directive 2010/45/EU) entered into force on 1 January 2013. Member States were obliged to transpose this Directive by the beginning of 2013, but Cyprus has not notified the Commission of any measures it has taken to do so. The request is in the form of a Reasoned Opinion. In the absence of a satisfactory response within two months, the Commission may refer Cyprus to the EU's Court of Justice.
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