However, invoices are a core component of the system of value added tax, since they are important proof of tax payment for the deduction of VAT and therefore have a key role in commercial exchanges.

As important proof of tax payment, invoices also have an important function for tax authorities.

This Article is without prejudice to national provisions in areas other than VAT, laying down different mandatory storage periods for supporting documents including invoices.

This Article is without prejudice to national provisions in areas other than VAT, laying down different mandatory storage periods for supporting documents including invoices.

82. Welcomes the achievement of the Secretary-General - in response to previous discharge resolutions, reports by the Court of Auditors and the Internal Auditor - in having obtained the necessary supporting documents to regularise virtually all claims (99.9 % by amount) for the period 2004 - 2007; takes note of the simplification of the claims procedure introduced on 13 December 2006 whereby invoices and fee statements issued by paying agents and service providers are no longer required to be submitted by Members but must be retained by them; instead, Members are now required to submit copies of the 'statements of expenditure' and ' st ...[+++]atements of amounts invoiced' issued by paying agents and service providers;

In the file there was a visibility plan, a final report from the agency, and in terms of invoices, the required vouchers.