Invoice requirements

I'm often surprised, how many requirements there are concerning a proper invoice (factuur in Dutch). Those requirements primarily seem to come

When an invoice?

An invoice relates to delivery to companies. If you deliver to consumers, you do not need an invoice, but a receipt. That is why you do not get an invoice at the supermarket, but an anonymous receipt. By the way: That receipt contains just about everything that an invoice also contains, except that the customer data is missing.

Requirements

Check out Belastingdienst » Factuureisen

Invoice with Reverse Charge VAT

When issueing an invoice where the Reverse Charge VAT Mechanism is applied for b2b EU intra-community sales:

Before issueing the invoice, check that the customer's VAT number is correct and that it belongs to this customer
Include the customer's VAT number, including the country's two-letter identifier as a prefix, e.g., NL for Netherlands and PL for Poland
Maybe: Include the specific official statement about this reverse VAT: "No VAT charged, Reverse charge mechanism applicable as per Article 196 of Directive 2006/112/EC.". Personally, I found this overkill
State that VAT is not applied or is not applicable
Don't state that VAT is 0% - That's incorrect, eventhough nobody will loose any sleep over it.

Sources

Invoice requirements

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When an invoice?

Requirements

Invoice with Reverse Charge VAT

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Sources

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