Issuing an invoice to an individual
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The necessary details for issuing an invoice to an individual are mentioned in Art. 7 of the Accounting Act and Art. 114 of VAT.
In general, the requisites according to Art. 7 ZSch are:
1. name and number containing only Arabic numerals;
2. date of issue;
3. name, address and identification number under Art. 84 of the Tax and Insurance Procedural Code of the issuer and recipient;
4. subject and value expression of the economic operation;
What is different compared to invoices to a legal entity is the identification number. The identification number of natural persons is mentioned in Art. 84 of the Code of Criminal Procedure and this is the person’s personal identification number.
Every company issuing invoices and carrying out activities with data of natural persons such as customers, suppliers and staff must be registered with the Personal Data Protection Commission.All possible cases in which personal data will be used must be filled in the registration form.
In practice, natural persons refuse to give their TIN. For this case, there is no clear decision from the NRA.The solution in this case is to display the certificate of registration of the invoice issuing company in the CPLD.
Sources: Art. 7 ZSh, Art. 114 VAT, Art. 84 DOPC
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