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The minimum amount of the monthly insurance income for self-insured persons (persons exercising a free profession) is regulated in Art. 9, para. 1, item 2 of the 2016 law on the state…
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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…
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When the delivery contract does not explicitly state that the tax is due separately, it is assumed that it is included in the agreed price.
Source :
VAT Art. 67 para.…
Determination of the minimum monthly insurance income of a self-insured person
Documents
Issuing an invoice to an individual
Is VAT included in the agreed amount or should it be stated separately?