Commission Implementing Regulation (EU) No 79/2012Show full title

ANNEX I The details on invoicing in accordance with by Article 32 of Regulation (EU) No 904/2010

1. Issuance of invoices

Article 221(1) of Directive 2006/112/EC — option to require invoices to be issued

Q1. In what other circumstances are invoices required?

Q2. If required, are the invoices simplified invoices or full invoices?

Article 221(2) of Directive 2006/112/EC — option for invoices for exempt financial and insurance services

Q3. Is an invoice required for exempted financial and insurance services?

Q4. If yes, is a simplified or full invoice required?

Article 221(3) of Directive 2006/112/EC — option not to require an invoice for exempt supplies

Q5. For which, if any, exempt supplies is an invoice not required?

2. Time of issue of an invoice

Article 222 of Directive 2006/112/EC — option to impose time limits on when invoices are issued.

Q6. Is there a time limit for issuing invoices other than that for intra-Community supplies or cross-border supplies of services subject to the reverse charge?

Q7. If yes, by when must an invoice be issued?

3. Summary invoices

Article 223 of Directive 2006/112/EC — time period for issuing summary invoices

Q8. Can summary invoices be issued for supplies becoming chargeable to tax during a period of more than 1 calendar month? This excludes intra-Community supplies and cross-border supplies of services subject to the reverse charge.

Q9. If yes, what is the time period?

4. Self-billed invoices

Article 224 of Directive 2006/112/EC — option for self-billed invoices to be issued in the name and on behalf of the taxable person

Q10. Is there a requirement for self-billed invoices to be issued in the name of and behalf of the taxable person making the supply?

5. Outsourcing of invoices to non-EU third parties

Article 225 of Directive 2006/112/EC — option to impose conditions on non-EU third parties issuing invoices on behalf of EU suppliers

Q11. Are any conditions imposed on outsourcing of invoices to third parties established outside the EU?

Q12. If yes, what conditions are imposed?

6. Content of invoices

Article 227 of Directive 2006/112/EC — requirement to mention the customer’s VAT identification number

Q13. Other than for intra-Community supplies of goods or reverse charge supplies is the customer’s VAT identification number required on the invoice?

Q14. If yes, in what circumstances is the customer’s VAT identification number required on an invoice?

Article 230 of Directive 2006/112/EC — currency on the VAT invoice

Q15. Where the VAT amount is converted to the national currency using the exchange rate from the European Central Bank, is notification required?

Article 239 of Directive 2006/112/EC — use of a tax reference number

Q16. Is a VAT identification number issued if the supplier or customer does not make intra-Community acquisitions, distance sales or intra-Community supplies?

Article 240 of Directive 2006/112/EC — use of a VAT identification number and a tax reference number

Q17. Where both a VAT identification number and a tax reference number are issued, in what circumstance is one or both required to be mentioned on the invoice?

7. Paper and electronic invoices

Article 235 of Directive 2006/112/EC — electronic invoices issued from outside of the EU

Q18. Are there any conditions for electronic invoices issued from a third country?

Q19. If yes, what are those conditions?

8. Simplified invoices

Article 238 of Directive 2006/112/EC — use of simplified invoices

Q20. In what circumstances are simplified invoices allowed?

Article 226b of Directive 2006/112/EC — details required on a simplified invoice

Q21. What details are required for simplified invoices?