A VAT invoice must be issued for all supplies carried out by taxable persons to business customers and legal entities. VAT invoices should also be issued:
- Ìý
•ÌýÌýÌýÌý to private customers if they require it;
- Ìý
•ÌýÌýÌýÌý for supplies and services related to immovable property;
- Ìý
•ÌýÌýÌýÌý for distance selling if the IOSS is not used and in cases where electronic platforms are involved.
The customer's VAT number must be included on invoices issued in respect of domestic supplies where the total amount charged on the invoice exceeds €10,000.
Taxable businesses are required to issue
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Web page updated on 17 Mar 2025 16:53