![]() ![]() the supplier is based in their territory or supplying the services from fixed premises in their territory.these services are supplied in their own territory or outside the EU and.However, EU countries may require an invoice where: No invoice is required if the service is supplied in another EU country. Exempt financial & insurance services ( Article 135(1)(a)-(g) VAT Directive) a non-taxable legal entity (local authorities, associations etc.In most cases, invoices must be issued by a business whenever goods or services are supplied to: There may also be specific national rules on transactions requiring an invoice. certain business-to-consumer (B2C) transactions.most business-to-business (B2B) supplies.When is an invoice compulsory?Īn invoice is required for VAT purposes under EU rules in: EU Commission publishes the details of the specific provisions approved by each EU country on its website. National rulesĮU rules provide flexibility for EU countries to make national choices. Businesses are generally free to store invoices where and how they like (paper/electronic, in a different EU country to where they are based, etc.)Ī detailed explanation of EU-wide invoicing rules is provided in Explanatory notes.Businesses can outsource invoicing operations to a third party or to the customer (i.e.However, e-invoicing will become obligatory in public procurement. Businesses are free to issue electronic invoices subject to acceptance by the recipient. ![]() ![]() Electronic invoices are equivalent to paper – national tax authorities cannot require businesses to provide any notification or to receive authorization.The EU rules can be found in the VAT Directive: in certain areas, national rules set by the individual EU country.a single set of basic EU-wide invoicing rules ( Articles 217-240 VAT Directive), and.Taxable persons doing business in the EU are subject to: What information must an invoice contain?. ![]()
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