Understanding Selfbilling: Obligations and Best Practices for Accurate Invoicing in Municipal Operations

• The Secretary of Finance updates the VAT administrative obligations decision periodically to align with current laws and rulings.
• Self-billing occurs when the buyer issues the sales invoice instead of the supplier, common in sectors like waste management.
• The performing entrepreneur remains responsible for the invoice’s accuracy, even if issued by the buyer or a third party.
• Both parties must agree beforehand on who issues the invoice, and the invoice must meet legal requirements.
• In municipal practice, buyers often issue invoices, and municipalities must ensure correct VAT reporting.

Source: efkbelastingadviseurs.nl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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