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Invoice requirements

Apparel Articles and Accessories
From Bangladesh
To Philippines
379 views / 0 experts
Ehsan A.
Nov 13, 2020

Are there specific invoice requirements on exported goods for each country or is there something standard for all exported goods?

1 answer

Leon L.
Nov 13, 2020

The European Union directive implemented invoicing requirements that shall be followed by all EU member countries. The main information that the invoice should include are the same for every EU country.

Information required in all cases:

- Date of issue

- Unique sequential number identifying the invoice

- Supplier’s VAT identification number

- Customer’s VAT identification number (if the customer is liable for the tax on the transaction)

- Supplier’s full name & address

- Customer’s full name & address

- Description of quantity & type of goods supplied or type & extent of services rendered

- Date of transaction or payment (if different from invoice date)

- VAT rate applied

- VAT amount payable

- Breakdown of VAT amount payable by VAT rate or exemption

- Unit price of goods or services – exclusive of tax, discounts or rebates (unless included in the unit price)

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