| Characteristic | Full VAT invoice | Simplified invoice
(transactions not exceeding €400)
(Note 3) |
| The supplier's name | √ | √ |
| The supplier's VAT registration number | √ | √ |
| The customer's name, registered office address and VAT number (or the tax code in cases of B2C supplies) | √ | √ |
| The date of invoice | √ | √ |
| The invoice number (Note 1) | √ | √ |
| An accurate description of the goods/services | √ | √ |
| The |
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Web page updated on 24 Aug 2024 13:54