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May the recipient of the supply issue self-billed invoices? Are self-billed invoices considered to be invoices?

Self-billing is an operation where it is not the supplier but the recipient of the supply who prepares the supplier's invoice. Self-billed invoices which substitute invoices in business transactions are considered invoices only if special requirements are met:

• the self-billed invoice must contain all invoice details required under "What information must an invoice contain?"
• there is agreement between the supplier and the recipient of the supply that self-billed invoices are being issued
• the entrepreneur making the supply is entitled to separately indicate VAT on the invoices
• the self-billed invoice has been forwarded to the entrepreneur making the supply (it is necessary to provide evidence thereof to the tax office)

The self-billed invoice loses its invoice status if the recipient of the self-billed invoice contradicts the amount of tax stated therein. 

• What information must an invoice contain?

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