VAT Database

VAT Database

Invoice system


Items to be Noted on the Invoice


[Items to be stated in the invoice] There are the following items.

(A) Date when invoice was issued

(A) Number for identifying the invoice

(U) Seller's VAT number

(E) (In case of acquisition within the EU) Value added tax number of customer

(E) Company name and address of seller and buyer

(Iv) Name of the asset to be sold, quantity, amount, or in the case of provision of service Scope of service

(Iv) Assignment of assets or the date of provision of services (if not the same day as the invoice date)

Alternatively, the date on which the previous receipt was received

(C) applicable tax rate, classification of tax exempt sales and taxable sales, taxation standard, unit price, discount amount

(K) Value added tax

(C) In case of tax exempt transaction or reverse charge, quotation of the basis provision

(S) In the case that there is a tax agent, the company name, address, VAT number of the tax agent

(シ) Other Terms of Delivery description

[Case L] Example of compliance violation (logistics company edition)

The Japanese company A uses the Japanese logistics company B as a logistics base in the UK. The Japanese-affiliated logistics company B imposes a UK VAT of 20% as a storage fee for work and goods in the warehouse in the UK. In addition, company A acquired the value added tax number in the UK, company B did not acquire the value added tax number. In this case, can Company A deduct British VAT levied by Company B?

→ In the above example, the Japanese logistics company B has taxed the UK VAT on the Japanese company A, even though it is not VAT registered in the UK. In order for A Japanese company A to deduct the value added tax at the previous stage on tax returns, the form of the invoice must be in accordance with the European Value Added Tax Law. In this case, in essence, company B had to register the value-added tax in the UK and there was a need to tax the value added tax of the UK. Company A, for which the value added tax of UK is imposed by Company B which does not even acquire the VAT number, will not be able to deduct the VAT in advance.

(Incidentally, in this case, Company B is pointed out that the acquisition of VAT number is not accepted from the UK and there is a possibility of receiving a payment order of all added value tax amount which is said to have been obtained by fine and past transactions)





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