It is therefore necessary, in order to ensure that the internal market functions properly, to draw up a list, harmonised at Community level, of the particulars that must appear on invoices for the purposes of value added tax and to establish a number of common arrangements governing the use of electronic invoicing and the electronic storage of invoices, as well as for self-billing and the outsourcing of invoicing operations.
Da bi notranji trg pravilno deloval je treba sestaviti seznam podatkov, usklajen na ravni Skupnosti, ki morajo biti navedeni na računu za namene davka na dodano vrednost in oblikovati skupno ureditev za urejanje uporabe elektronskega izdajanja računov in elektronsko shranjevanje računov, kakor tudi za samo-fakturiranje in naročanje storitev izdajanja računov zunaj.