What must every invoice have to qualify it as proper form?
- Name and address Sellor
- Name and address of the Buyor: Value of Goods/Service > € 10.000,--
- Day of the Delivery or Services Rendered
- Description of the Goods or Services Rendered
- Net and Brutto amounts
- UID Nr. the Sellor
- Amount and Unit Price of Goods or Services
- Unique invoice number to identify it
- Invoice date
- UID Number of the Buyor when a right of release of Tax is requested
Small Invoice Amounts have special conditions, they require only the following:
- No separation of net and gross amounts providing the total invoice amount is less than € 150,--