New legislation – enterprise number
Since the first of july 2003, all enterprises have a unique "enterprise number" ("ondernemingsnummer"), as you might have heard in the press.
Meanwhile, the VAT-administration has announced in a message of march 25th, 2005 that the use of the enterprise number with 10 figureswill become obligatory starting january 1st, 2008.
This means among other things that your invoices and letter-heads will have to be adjusted.
Since we have noticed that this newlegislation isstillnot clear to the people, we want to point outthe data that have to appear on your invoices.
What had to appear on your invoices already in the past :
- the issue-date,
- a consecutive number,
- the name of the supplier, the address of his residence,
- the name of the customer, the address of social residence, and his VAT-number (together with the code of the country, eg. BE or FR orGB ...),
- the date at which the delivery of the foods or services took place, as far as this date differs from the issue-date of the invoice,
- description of the delivered goods or services,
- the invoice total without VAT, the unit price excluding VAT,
- theapplied VAT-rate,
- the total of the VAT due. If the VAT is due by the co-signatory (medecontractant), the mention "Tax due by the co-signatory - VAT-code, article ..." has to be stated instead of the applied VAT-rates en the total of the VAT due,