- To claim input VAT based on an invoice, the invoice must include specific details.
- These details include the name and address of the supplier, name and address of the customer, customer’s VAT identification number (if applicable), description of goods or services, date of supply, consideration and tax rate, amount of tax payable, date of issue, consecutive invoice number, and VAT identification number of the issuer.
- In the case of tax exemption, it must be clearly indicated on the invoice.
- Under the reverse-charge system, additional details such as the recipient’s VAT identification number and an indication of their tax liability are also required on the invoice.
Source BMF
See also
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