- From 1 April 2026, an advance invoice is required when an advance payment is received, even if the VAT payer is not liable for VAT.
- The invoice may be issued only after the payment is received.
- If the advance payment and the supply happen on the same day, only a final invoice is needed.
Source: leitnerleitner.com
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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