Check Please! – Invoices in the VAT World

By Florian S. Zawodsky (Ernst & Young GmbH, Germany)

The customary request at the end of a meal for the “Check Please” might work in a restaurant – if they ever open again – but, in the VAT world, simply asking for the “check” won’t achieve the compliance goal. First and foremost, the customer has to request an invoice, not a check, and that invoice had better be in conformity with Chapter 3 of Title XI of Directive 2006/112/EC (the VAT Directive).

Source: kluwertaxblog.com

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