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What is meant by small-value invoices? What information must they contain?

What is meant by small-value invoices? What information must they contain?

Small-value invoices are invoices where the total amount does not exceed € 150 (including VAT). In such cases it is sufficient to indicate the following information:

• the name and address of the entrepreneur making the supply of goods or services;
• the quantity and the commercially used description of goods supplied or the type and scope of services supplied;
• the date / period of the supply of goods or services;
• the consideration and the amount of tax for the supply of goods or services as a total amount;
• the tax rate;
• the date of issue.

The simplifications concerning small-value invoices do not apply to the intra-EU supply of goods.

 

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