Translation of "Ausstellung einer rechnung" in English

Note:The issuance of a proper invoice does not affect the transfer of the tax liability.

To this end the licensee will transfer the license fee after receiving an invoice by info-key.

There are two requirements to legally issue an invoice:

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

Member States shall allow taxable persons to issue a simplified invoice in any of the following cases:

Member States shall allow the taxable person to issue a simplified invoice in any of the following cases:

Any payment made to the service provider will entail an invoice issued in the buyer’s name.

The prices for group registrations are only valid for joint registration and issuance of one invoice.

Note: The issuance of a proper invoice does not affect the transfer of the tax liability.

A fee in the amount of CHF 25 will be charged for the issue of an invoice.

It is true - I agree with the rapporteur and the Commission in this respect - that the issuing of a traditional invoice is three times as expensive as the issuing of an electronic invoice.

The Committee therefore suggests either leaving the original Article 222 unchanged, or extending the period for issuing an invoice to at least two months;

The Committee is of the view that many sectors, for example, the construction industry, may find this period too short, and suggests either deleting this amendment, thereby leaving the original Article 222 unchanged, or extending the period for issuing an invoice to at least two months

The issue of an invoice shall be subject to the rules applying in the Member State which issued the taxable person concerned with the VAT identification number under which he made the supply.

The Commission report on the second phase of the SLIM exercise (Simpler Legislation for the Single Market) recommended that a study be carried out to determine what details should be required for VAT purposes when drawing up an invoice and what the legal and technical requirements are as regards electronic invoicing.

With a view to improving the functioning of the internal market, it is necessary to impose a harmonised time limit for the issue of an invoice with respect to certain cross-border supplies.

By way of derogation from paragraph 1, and without prejudice to Article 221(2), the issue of an invoice shall not be required in respect of supplies of services exempted under points (a) to (g) of Article 135(1).’;

Only in those cases where it is compulsory, for VAT purposes, to issue an invoice, i.e. where there is a taxable supply of goods or services from one trader to another trader, in addition to a few other cases like distance selling from one Member State to private consumers in another Member State and sales of new cars.

The simplified measures cover, notably, the issue of an invoice created within a set of harmonised rules valid throughout the EU, a simplified invoice in the case of B2C supplies, the equal treatment of electronic and paper invoicing, a common EU time period for the storage of invoices and the withdrawal of the Member States' option to impose conditions on self-billed invoices.

In cases where issuing an invoice is not relevant under national tax and accountancy rules, 'accounting document of equivalent probative value' means any document submitted to prove that the book entry gives a true and fair view of the actual transaction in accordance with current accountancy law.

Antonello Galletta's Power Coin will regularly tax each sale through the record on the fee list or, if required, by issuing an invoice.

Please note that since 1 January 2004 it has been mandatory to issue an invoice if the delivery or service is rendered for an enterprise or legal entity, or for clubs, societies or local authorities.

The rule on special tax reimbursement may be applied, for instance, if the supplier of a company incorrectly charges VAT, instead of issuing a reverse VAT invoice, and the VAT is paid by the company to the supplier.

Trade customers can then give Maisons du Monde all the information necessary to raise a trade invoice, including the intra-community VAT number.

The provider of international air passenger transport services is exempt from the obligation to issue invoices if it is obliged to issue accounting certificates and complies with this obligation and the recipient of the service does not request the issuing of an invoice according to the VAT Act.

On issue of an invoice by Tradedoubler, Client will transfer the Prepayment Balance (as specified in the Service Order) to a Tradedoubler prepayment account.

So it is highly recommended that Hungarian companies set up an internal administration system which demonstrates during an inspection, clearly and convincingly, that the company acted with due care and in good faith prior to issuing the tax-free invoice.