- Self-billing requires prior agreement, prompt objection to incorrect invoices, and compliance with legal requirements; liability remains with the supplier.
- Municipalities frequently use self-billing, must declare VAT correctly, and should record customers in accounts receivable to prevent errors.
- Joint invoices (e.g., for fleet vehicles) must include all required details; VAT treatment depends on the vehicle’s prior use, and municipalities are responsible for correct VAT reporting.
- Organizations must determine their VAT status (business or government) before agreements, as this affects pricing and VAT obligations.
- The VAT decree is regularly updated; staying current is essential to avoid compliance risks and accounting errors.
Source: fiscal-requirements.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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