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Invoices and deduction of VAT: ensure the conformity of the mandatory information

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The establishment of an invoice by a company requires the respect of European rules. In the event of errors in the invoices issued, the right of deduction for VAT may be called into question.

Rules for establishing an invoice

The European Union defines in Directive 2006/112 /EC a number of obligations common to the Member States for the creation of invoices in rules allowing them to deduct VAT. Indeed, there is a common framework given by the EU plus additional information or evasion of obligations. Note that in principle, the invoicing rules applied are those of the Member State in which the transaction is located.

Click on the following link for a list of the mandatory information that must appear on invoices.

Other conditions for repayment of foreign VAT

In order to obtain reimbursement of VAT paid in another Member State through the so-called “9th Directive” and “13th Directive” reimbursement procedures, undertakings must, in addition to complying with the invoicing rules, fulfill the following conditions:

  • Be subject to VAT, that is to say, to pursue an economic activity in an independent capacity in the Member State in which they wish to apply for reimbursement
  • Do not be established or carry out transactions for which they are liable for VAT (acquisitions and intra-Community supplies, BtoC sales, exports, etc.)

Moreover, certain expenses do not give right to the deduction of VAT. In general, a request for reimbursement is possible for expenses related to the activity of the company, transportation, catering, and events. Be careful, the conditions are different according to the countries.

ASD Group is a company present in 25 countries around the world and is a specialist in VAT. It manages all the administrative procedures of many companies as part of the recovery of their VAT. This includes verification of invoices, analysis of deductible and non-deductible expenses, entry of invoices, preparation and submission of the application and follow-up in case of return of the administration. Already more than 6,000 companies rely on ASD Group’s experts. So why not you ? Contact us now

ASD Group, your preferred expert contact in international development, VAT and international taxes, customs operations, social regulations and business strategy.

ASD Group works for you using the latest software technologies available and the advanced skills of our teams. Contact us for more information!

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