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Practical Handbook VAT 2022

Delivery times and invoicing

The following table shows the different deadlines for issuing and sending invoices, depending on the status of the recipient or the nature of the transactions:

Status addressee /
Nature of operation
Delivery timeDelivery time
Non-business and non-professional addresseeIn carrying out the operationAt the time of issue
Addressee Entrepreneur or professionalBefore the 16th day of the month following that in which the chargeable event occurs for the tax due on the said transactionBefore the 16th day of the month following that in which the chargeable event occurs for the tax due on the said transaction
Recapitulative invoices for non-entrepreneurs and non-professionalsThe last day of the calendar month in which the transactions to be documented were carried outAt the time of issue
Recapitulative invoices to entrepreneurs or professionalsBefore the 16th day of the month following that in which the chargeable event occurs for the tax due on the said transactionBefore the 16th day of the month following that in which the chargeable event occurs for the tax due on the said transaction
Invoices for intra-Community supplies of exempted goodsBefore the 16th day of the month following the month in which dispatch or transport of the goods to the person acquiring the goods beginsBefore the 16th day of the month following the month in which dispatch or transport of the goods to the person acquiring the goods begins
Rectification invoicesAs soon as the person obliged to issue it becomes aware of the circumstances that make it necessary to issue itBefore the 16th day of the month following the month in which the invoice was issued

For these purposes, transactions are deemed to have been carried out when the accrual of VAT occurs.

In the case of transactions under the special cash basis scheme, they shall be deemed to have been carried out for these purposes at the time when the accrual of VAT would have occurred if the special scheme had not been applicable to them.The deadline for issuing invoices for these transactions is therefore governed by the general deadlines.