The invoice requirements to promote a smooth foreign VAT refund

If your company wants to recover foreign VAT, it is essential that the invoices meet the legal requirements. Below you will find an overview of the main invoice requirements which applies in almost all EU Member States.

A correct invoice is the key to a fast and successful VAT refund from abroad.

Compulsory invoice details An invoice shall contain at least the following information: 1.

Name and address of supplier or service provider 2. VAT identification number of the supplier 3. VAT identification number of your company 4. Date of issue of the invoice 5. Invoice number 6. Date of delivery or performance of the service 7. Description of goods or services supplied 8. Amount excluding VAT + VAT rate applied 9. Amount of VAT charged 10. Total amount including VAT ### Differences by country Invoice requirements may vary from country to country. It is therefore important to stay alert to national derogations, especially when you are operating as a company in several countries. In addition, you need the Keep invoices carefully.

Most tax authorities can request these as evidence.

The retention period is usually, but this may vary from one Member State to another. ### Pay AANZeT to tax unit A tax unit consists of several companies considered to be one taxable person for VAT purposes. This is administratively useful, but not always understood correctly abroad.

Foreign tax authorities usually rely strictly on one VAT number per legal person. Please note that:

• Check that the correct VAT identification number is on the invoices, that of the company that made the costs.
• Make clear agreements with your suppliers to avoid problems with refund.
• Forming a tax unit may require additional explanations for foreign VAT refund. Should you face these challenges: Delta Refund Solutions can guide you here and make sure your international VAT refund is smooth.