Tax basics

When may an invoice be issued without VAT?

Only where a specific exemption, out-of-scope treatment or customer liability is supported.

An invoice without stated VAT needs a supportable reason. “Foreign customer” alone is insufficient because reverse charge, exemption, destination-country VAT or local registration may apply.

Invoice wording

The note, tax category and relevant VAT IDs must match the legal basis and transaction type.

Evidence

Goods require transport or export evidence; services require documented customer status, place of supply and service classification.