Invoice: Difference between revisions

The European Union requires a [[value added tax identification number|VAT (value added tax) identification number]] on invoices between entities registered for [[VAT]]<ref>[http://www.opsi.gov.uk/si/si1995/Uksi_19952518_en_4.htm The Value Added Tax Regulations 1995<!-- Bot generated title -->]</ref>. If seller and buyer belong to two different EU countries, both VAT identification numbers must be on the invoice in order to claim VAT exemption (VAT exemption according to directive 77/388/CEE of 17 May 1977). In the UK, if the issuing entity is not registered for VAT, the invoice must state that it is "not a VAT invoice".

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== Variations ==