Fiscal subject related
Content
In general, we can conclude that it is not necessary to provide a detailed or exhaustive description of the goods or services; however, the information on the invoice should allow the tax administration to determine the applicable VAT rate on that supply, for example. Also, the description should be sufficiently detailed so the tax authority can determine the applicable VAT rules for the transaction. Also, the indication of the nature of the goods or services: it is acceptable to include the commercial description or name of the goods, or in the case of services, the nature of the services provided. However, it is not allowed to include generic statements. In terms of the quantity and scope of the supply of goods and services, it is required to include the number of goods delivered. This means that the invoice must contain information on how much of each service the seller has provided. To enter that information, taxpayers can normally enter the total time it took to provide a certain service, e.g., by entering the number of hours. For deliveries to the retail trade, the delivered quantity should normally be specified at the lowest possible item level. When it comes to services, the supplier shall indicate how much of each service the seller has provided.
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