This article is devoted to basic information about invoicing, all the details of invoices for VAT payers and non-payers and online invoicing options.

An invoice, or bill for work, goods or services, usually contains the date of issue, the due date, a description of what the payer is to pay for and the method of payment. An invoice issued in this way acts as an accounting document.

Particulars of the invoice

There are three types of businesses:

  1. VAT non-payers
  2. VAT payer
  3. Identified person

Each of them must issue and record a document, i.e. an invoice, for their services.

The following requirements are mandatory for every entrepreneur:

  • Participating persons (institutions) for whom it applies - name and surname (in the case of self-employed persons), respectively company name, registered office and ID number,
  • Register designation - applies to the supplier (commercial register, trade register, etc.),
  • Document designation - e.g. numerical,
  • Date of issue of the document,
  • Amount.

In the case of VAT payers, the invoice must also contain the following:

  • VAT number - Tax identification number,
  • Date of taxable supply,
  • Scope and type of service supplied,
  • The basis, amount and rate of tax,
  • And for specific situations, the VAT regimes (reverse charge, special regimes, etc.)

For specific cases, the law also allows for the issuance of a simplified tax document exempt from some of the above-mentioned requirements; this applies, for example, to cash receipts from a grocery store.

Online invoicing allows you to issue an invoice for both VAT payers and non-payers with all the necessary details.

Issue an invoice online.