If your company wants to be paid by its customer, it must issue an invoice. This invoice will give rise to a number of VAT issues.

• When must an invoice be issued?
• Does the invoice have to include VAT?
• What information must be included on an invoice?
• What VAT rate should be mentioned on an invoice?
• Should the invoice be sent to your customer in paper form or electronically?

Our check-list will help you to assess whether or not your company has a good understanding of the key VAT issues related to VAT invoice.