Formal requirements for invoicing

To be eligible for tax deduction, an invoice must have the following characteristics:


  • the name and address of the supplier

  • the name and address of the beneficiary

  • Quantity and description of the goods or type and scope of the services

  • Day/period of delivery

  • the remuneration for the goods/other service and the rate of tax applicable or, in the case of exemption, a reference to that rate

  • the amount of tax attributable to the remuneration

  • Date of issue (if this is the same as the date of delivery or other performance, the note “Date of invoice is the same as date of delivery or performance” shall suffice)

  • Consecutive number

  • Value added tax identification number (UID number) of the issuer of the invoice

  • UID number of the service recipient (on invoices with a total amount over EUR 10.000,- incl. VAT, furthermore if the tax liability is transferred to the service recipient – Reverse Charge as well as for intra-Community deliveries).

  • If the invoice is issued in a currency other than Euro, the tax amount must also be stated in Euro.