- Entrepreneurs must issue invoices when supplying goods or services, regardless of customer type.
- Invoicing applies if 80% or more of customers are other entrepreneurs.
- Retailers can issue invoices on demand if customers are known to be entrepreneurs.
- Invoices can be issued by the entrepreneur or delegated to the customer (self-billing) or a third party.
- The entrepreneur remains liable for the accuracy of the invoice regardless of who issues it.
- Joint invoices from multiple entrepreneurs must include all required information to be valid.
- Any document that meets invoice criteria counts as a valid invoice, irrespective of its name.
- Transport tickets can be considered invoices for public transport or taxi services under certain conditions.
- Amendments to invoices are valid if they reference the original invoice.
- Electronic invoices are treated the same as paper invoices but require customer acceptance.
- Invoices must have a unique consecutive number for identification.
- Required information includes complete names and addresses of both entrepreneur and customer.
- The date of service completion must be specified on the invoice.
- Specific terms must be used to indicate the tax regime applied on the invoice.
- VAT rounding follows a mathematical method based on amounts due.
- Incomplete invoices can still allow VAT deduction if essential information is available.
- Certain cases, like rental reconciliations, do not require separate invoices.
- Utilities can issue invoices covering multiple months and defer VAT until invoicing.
- The treatment of VAT on debt collection costs varies and may not apply to certain charges.
- The VAT status of contributions to bankruptcy estates depends on the entrepreneur’s status prior to bankruptcy.
Source Overheid.nl
