{"id":11788,"date":"2018-05-09T09:34:24","date_gmt":"2018-05-09T07:34:24","guid":{"rendered":"https:\/\/www.asd-int.com\/?p=11788"},"modified":"2020-06-03T14:18:12","modified_gmt":"2020-06-03T12:18:12","slug":"which-statements-must-appear-on-the-invoices","status":"publish","type":"post","link":"https:\/\/www.asd-int.com\/en\/which-statements-must-appear-on-the-invoices\/","title":{"rendered":"Which statements must appear on invoices?"},"content":{"rendered":"

In principle, companies must issue invoices for the services and products that they provide.<\/p>\n

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THE SCOPE OF INVOICING OBLIGATIONS IS FIRST DEFINED AT EUROPEAN LEVEL<\/h2>\n

Directive 2006\/112 \/ EC provides all companies established in the European Union with a common framework for the obligations related to invoicing. However, Member States have the option to require additional information or, on the contrary, lighten obligations for the companies on this point. It should be noted that, in principle, the applicable billing rules are those of the Member State in which the operation is located.<\/p>\n

NON-COMPLIANCE OF INVOICES MAY RESULT IN THE REVIEW OF THE RIGHT TO VAT DEDUCTION<\/h2>\n

The benefit of exemption and the exercise of the right to deduct VAT depend largely on the conformity of the invoices. Thus, it is essential for companies to ensure the compliance of the invoices they issue, but also those issued to them.<\/p>\n

STATEMENTS TO APPEAR ON INVOICES<\/h2>\n

When a company carries out an operation in the EU, the latter must ensure that the invoice it delivers to its customer bears the following information:<\/p>\n