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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:

All these practical questions relate to your obligation to issue an invoice to your customers. The general rules on invoicing are set out in Articles 217 to 237 of the VAT Directive, while the practical details (electronic filing, additional information, etc.) are unfortunately left to the discretion of each Member State.

The invoice is an essential VAT document. However, it is regularly neglected by businesses: missing information, brief description of the goods or services, etc. If it is not drawn up correctly, it means trouble guaranteed in the event of a tax audit: financial penalties and/or refusal of the deduction right.