Digital invoice processing9/23/2023 In such cases, the incoming invoice has been split up so that each invoice only appears to be a small-value invoice below the limit of 250 euros. Likewise, this type of invoice does not require information about the time of performance or the recipient of the performance.Ĭaution: The rules for small-value invoices do not apply when a company issues several invoices for one and the same service. It is easy to see that in the case of incoming invoices of less than 250 euros, there is no need for a separate VAT statement. Applicable tax rate or a reference to a tax exemption.Gross amount (net remuneration including VAT).Designation and quantity of the goods delivered or type and scope of the service provided.Full name and address of the invoicing party.The following mandatory elements are sufficient for these small-value invoices: In the case of small-value invoices under 250 euros, the number of mandatory details on an incoming invoice is reduced. What is the mandatory information on small-value invoices? Important to note: The more complete the mandatory data of the incoming invoice is, the easier it will be to process it later with an automated incoming invoice processing system. However, this additional information is not part of the mandatory information on the invoice. If the invoicing party also places the ordering company’s order reference on the incoming invoice, this serves as a practical reference for further processes on the part of the invoice recipient. The same applies to information on the payment deadline. Cash discounts and other discounts can also be included in incoming invoices as useful additional information.
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