What are the legal billing requirements actually?
When you as an entrepreneur offer services or trade in goods, you are obliged to give an invoice in certain situations. The invoice has an important role in sales tax (VAT). The entrepreneur may only deduct the VAT if the invoice received or sent complies with the legal requirements . As a supplier really obliged to issue a full invoice, because since January 1, 2010 even a default penalty (of maximum € 4.920, -) can be given if the entrepreneur has handed out an incomplete or incorrect invoice.
The requirements of an invoice in a row
Below you will find all the billing requirements for everyone who is liable for VAT:
- The complete name of the buyer
- Your own full name (legal name or trade name), in combination with the address where the company is registered. A mailbox number is not sufficient.
- Your Chamber of Commerce number
- A unique order number
- Date on which the invoice was issued and on which the goods or services were delivered
- A description of the services or goods that have been delivered, including the number of pieces
- The VAT rate that will be charged
- The total amount of VAT and the amount you charge excluding VAT
- The amount including VAT
Digital invoicing
If you want to invoice digitally, there is one extra condition attached. The buyer (buyer) must agree with the invoice. The customer may refuse the electronic invoice (e-invoice) if he or she does not want to receive the invoice in digital form. The sent invoice must comply with the statutory invoice requirements and must be included in the administration.
Move VAT
If VAT is changed, this must be explicitly stated on the invoice. This can be done by, for example, adding an extra line as “levy shifted”. In addition, you as an entrepreneur are obliged to include the VAT identification number of the customer on the invoice.
Invoice numbers
From the tax authorities it is mandatory to use a consecutive logical invoice numbering. There should be no holes in that sequence.
Our example invoice
The invoices that you can create in the Invoicing Office meet all the invoice requirements. You can even customize them personally, so that they are completely laid out in your own house style. Creating a invoice is done like this.
