March 16, 2022
Exceptions to standard invoice requirements
As a business owner, it is important that your invoices are complete. According to the law, every invoice must comply with a number of standard requirements.
In some cases, there are exceptions to these rules. Below you can read whether these exceptions also apply to you.
- You use self-billing.
In this case, your customer prepares the invoice. Your name as the supplier must then appear on the invoice as the one who provided the service. The name of your customer then appears on the invoice as the company to which the invoice is addressed. It is incorrect for the customer to issue a credit invoice.
- You use automatic debits (direct debit).
In this case, the bank statement serves as the invoice provided the following details are included: date of debit, name of your company, a description of goods/services provided and the VAT amount or information by which this can be calculated.
- You use the small business scheme (KOR)/you supply exempt goods or services.
In this case, you are not obliged to issue an invoice. This is great because it saves you a lot of time. However, if you still want to issue an invoice, you must indicate on the invoice that a VAT exemption applies or provide information from which this can be inferred.
- You issue an invoice for an amount of up to 100 euros including VAT.
For example, a traditional receipt from a home depot store for 60 euros falls into this category. In this case, you may issue a simplified invoice. A simplified invoice must only contain the following:
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- invoice date, which is the date on which the invoice was sent to the customer
- name and address of supplier
- information about the goods and services
- the amount of VAT to be paid
- You issue an invoice to correct an original invoice.
For example, you forgot to include information about the service you provided in the previous invoice. In the case of a corrective invoice, you may issue a simplified invoice. A simplified invoice must contain the following:
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- invoice date, which is the date on which the invoice was sent to the customer
- name and address of supplier
- information about the goods and services
- the amount of VAT to be paid
For example, you create a website for a German company and shift the VAT to this company. You do not charge VAT and therefore do not have to pay VAT. In the case of VAT shifting, you must indicate on the invoice the VAT identification number and that the VAT has been shifted. As a matter of course, you should not charge VAT on the invoice.
If these cases do not apply to you, you must ensure that your invoices comply with all standard requirements.
