{"id":14276,"date":"2018-07-25T10:41:36","date_gmt":"2018-07-25T08:41:36","guid":{"rendered":"https:\/\/www.asd-int.com\/?p=14276"},"modified":"2024-11-21T10:18:55","modified_gmt":"2024-11-21T09:18:55","slug":"invoices-and-deduction-of-vat-ensure-the-conformity-of-the-mandatory-information","status":"publish","type":"post","link":"https:\/\/www.asd-int.com\/en\/invoices-and-deduction-of-vat-ensure-the-conformity-of-the-mandatory-information\/","title":{"rendered":"Invoices and deduction of VAT: ensure the conformity of the mandatory information"},"content":{"rendered":"\t\t
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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.<\/p>

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Rules for establishing an invoice<\/h2>

The European Union defines in Directive 2006\/112 \/EC<\/a> 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.<\/p>

Click on the following link for a list of the mandatory information that must appear on invoices<\/a>.<\/p>

Other conditions for repayment of foreign VAT<\/h2>

In order to obtain reimbursement of VAT paid in another Member State through the so-called “8th Directive” and “13th Directive” reimbursement procedures, undertakings must, in addition to complying with the invoicing rules, fulfill the following conditions:<\/p>