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Invoicing

Strict rules apply to the content of the business’ sales documents.

As a minimum, the documentation of sales of goods and services shall include:

  • Date of the issue of the documentation.
  • Number that is either assigned by the invoicing system or pre-printed on the invoice.
  • Name and address of the business selling the commodity or service.
  • The business’ organisation (company) number followed by the letters “MVA” (VAT) if the business is registered in the VAT Register.
  • Name and address or the organisation number of the business that receives the commodity or service. Note that the name and address of the buyer is not obligatory when selling for cash.
  • A description of the commodity or service.
  • The quantity or extent of the goods/services rendered.
  • The price of the goods/services and when payment is due.
  • The time and place of delivery.
  • If applicable, VAT and other taxes.

Tax eligible and tax free sales, as well as sales exempted from VAT shall be listed separately and the total for each group calculated. The same rules apply when the sales consist of goods/services that have different VAT rates.

 

The invoice is issued in at least two copies, where one is kept by the selling company.



Last changed: 28/11/2008       Print