What should be indicated on an invoice?

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Issuing an invoice consists in drawing up and delivering to the customer a document certifying that what was agreed upon during the agreement has been carried out, generating a credit that the seller claims against the buyer.

This means that the obligation to issue the invoice arises at the moment in which the agreement is made (therefore we also speak of an immediate invoice ), however this moment changes based on the nature of the good:

for real estate the invoice must be issued at the same time as the agreement is signed;
for movable goods the invoice must be issued when the goods are delivered (or shipped) to the buyer;
finally, for services, the invoice must be issued at the time netherlands email list the payment is made by the buyer.
Each invoice must be "unique", to do this it is necessary to respect the principle of progression in their issuance: each invoice must have a number and date equal to or subsequent to those of the previous invoice, the only exception allowed is to start the numbering from zero at the transition between the old and the new year.

All those entities that make a transfer (sale) relevant for VAT purposes are required to issue the invoice (and all other invoicing documents), even when there is no tax collection. In fact, in the case in which there is no tax collection, the law establishes that it must be explicitly noted in the document why VAT is not applied, directly citing the relevant law article.

There are some specific exceptions regarding the issuing of the invoice but, to avoid confusion with the exceptions related to electronic invoicing, we will discuss them better in the next paragraphs!

The invoice is a document that certifies all aspects of the transaction, specifying the parties involved, the description of the goods/services sold, the amount to be paid, the amount of VAT collected on behalf of the State (or the reason why it is not applied) and the conditions for payment of the invoice itself.