ok, in brief.
About 2014 we generated all invoices, and it happened someone asked invoice an year later! (I remember hannes several months ago).
About 2015 rules changed again, because the whole EU VAT system changed again. They introduced MOSS and changed several rules.
TODAY (2015):
- we generate invoices for 6 EU countries where it is compulsory to do it. IE slovenia. We are speaking about B2C (business to consumer)
- we account all other things in "registro dei corrispettivi" and MOSS (no invoices, we pay VAT taxes directly to the country).
For the other countries or for B2B (business to business) you need to ask for the invoice at the moment you buy. We allowed B2C it several days later, but after a certain period of time we cannot do it any more.
In such case:
- if the customer sends a valid VIES identifier we are speaking about B2B (business to business)
http://ec.europa.eu/taxation_customs/vies/?locale=it
we create an invoice in reverse charge for the full amount which becomes a "net". In such case it is a b2b invoice and we need also to declare it in inter-state (there are complex rules on it). Please note we need the VIES number immediatly because we need to create a "compulsory invoice".
- if the customer doesn't send a valid identifier we are speaking about B2C (business to consumer), and we create an invoice with VAT full expressed in the invoice, and we still use MOSS declaration on it (in this case it is a B2C invoice).
PLEASE NOTE FOR THIS CASE: there are several countries where a B2C is mandatory (compulsory), other ones where it is not. In such case you should ask in time (not a month later just to say)
About timings for requiring an invoice check this link, this is the EU legislation!
Here full rules:
http://ec.europa.eu/taxation_customs/index_en.htm
Is there a time limit for issuing invoices other than that for intra-Community supplies or cross-border supplies of services subject to the reverse charge?
(History)
Valid from:
11/03/2013
*A more recent answer is available for this question in the National Language(s).
Last update date:
11/03/2013 13:54:38
Language:
en
Answer:
Yes, see answer question 7
The invoice should be issued when the transaction is made (Article 6 and 21(4) of Presidential Decree 633/1972). In derogation to the rule: a) for supply of goods delivered or sent as resulting from a transport notice or from any other document suitable to identify the subjects involved according to specific requirements determined by law, as well as for service supply identified by suitable documentation, made in the same month towards the same subject, a summary invoice can be issued detailing the single transaction operated before the 15th day in the month following the transactions. b) For supply of goods made to third party by the customer through the supplier, the invoice is issued before the end of the month following the delivery or shipping of the goods. web site www1.agenziaentrate.gov.it/inglese/
Since we are force to generate the invoice immediatly, it means that if the data is missing we cannot do a b2b invoice. A b2b invoice is a "compulsory case".
Please note that for 6 countries we are forced to generate invoices in any case, and we do it using the data available. But again if they want a B2B invoice they should ask.
There is a little disclaimer in our shop about this exact issue.
I know there are other companies like apple who are generating b2c invoices for every transaction (without a proper VIES, so really they are not b2b ones), but if you need a b2b you should ASK and even phone them! using an international number.
and I should have asked at purchase time instead of just expecting the invoice to be proactively issued by the vendor, as it has to happen in such cases.
