vereenvoudigdefactuur

Vereenvoudigde factuur, often referred to as “vereenvoudigdefactuur” in Dutch, is a streamlined invoicing format introduced by the European Union to simplify value‑added tax (VAT) reporting for small‑scale cross‑border transactions. The format replaces the traditional, more detailed invoice with a shorter document that contains only the essential information required for tax compliance and payment processing.

The key elements of a vereenvoudigde factuur include the supplier’s name and address, the customer’s name or identification number, the date of issue, a brief description of the goods or services supplied, the total amount payable, and the applicable VAT rate. Unlike a full invoice, it does not require the supplier’s VAT registration number, a detailed breakdown of each line item, or the customer’s VAT number, although these may be added voluntarily.

The regulation governing the simplified invoice was adopted under Council Directive 2006/112/EC and came into effect on 1 January 2010. It applies primarily to intra‑Community supplies where the value of the transaction does not exceed €650, and to certain domestic supplies where the supplier opts for the simplified format. Member states have incorporated the directive into national law, allowing businesses to issue either a full or a simplified invoice depending on the transaction value and administrative preference.

The simplified invoice aims to reduce administrative burden for small businesses and freelancers, facilitate faster processing, and enhance cross‑border trade within the EU. Despite its brevity, it remains a legally binding document, and both parties retain the right to request a full invoice for audit or record‑keeping purposes.