In accordance with VAT legislation, taxable persons are obliged to ensure that an invoice is issued for any supply performed by them, except for specific supplies for which an exception from the obligation to issue invoices has been determined.

An invoice must be issued by the taxable person who carries out supply, by recipients (self-invoicing), or by a third party on the taxable person’s behalf and for their account.

Invoicing must follow specific rules The basic rule is that invoicing is required by the Member State in which the supply takes place (paragraph one of Article 80a of the ZDDV-1).

There are two exceptions from the basic rule:

  • cross-border supplies that are subject to the reverse charge referred to in paragraphs three and four and point 3 of paragraph one of Article 76 of the ZDDV-1 (paragraph two of Article 80a of the ZDDV-1). If in these two cases an invoice is issued by the recipient (self-invoicing), the basic rules is applied;
  • supplies taxable outside the EU (paragraph three of Article 80a of the ZDDV-1).

In these cases, the invoicing rules in force in the Member State in which the supplier has his other registered office or a permanent establishment from which the supply is made or a permanent or habitual residence.

The same treatment is given to invoices issued in paper and electronic form.

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