A business owner who is liable for VAT may deduct the VAT on their purchases as input tax. One of the conditions is that the VAT must be stated on an invoice that meets the invoicing requirements. One of the invoice requirements is that the customer’s name, address and place of residence (name and address details) must be stated on the invoice. A receipt generally does not include the customer’s name and address details. Nevertheless, the VAT on such a receipt may, subject to certain conditions, be deducted as input VAT.
Simplified invoice
If the invoice amount (including VAT) does not exceed €100, it is possible to claim VAT deduction on the basis of a simplified invoice. A simplified invoice must contain the following details:
1. date of award;
2. The supplier’s or service provider’s name and address;
3. what goods or services have been supplied;
4. the amount of VAT payable or the information on the basis of which this amount of VAT can be calculated.
A receipt generally does contain the information required for a simplified invoice. If the amount on the receipt does not exceed €100 (including VAT), the VAT on this receipt may be deducted as input tax. You therefore do not need to ask for an invoice that meets all the other invoicing requirements.
You must, however, be able to demonstrate that the goods or services charged to you on the simplified invoice were purchased in the course of your business.
Note! For supplies and services outside the Netherlands, you are generally not permitted to issue a simplified invoice.
Input VAT deduction
Whether you can deduct the VAT shown on the receipt in full depends on the goods or services you supply. If these are fully subject to VAT, you can deduct your input VAT in full. In the case of fully exempt supplies of goods or services, you cannot deduct your input VAT at all. In the case of mixed supplies or services, you can deduct part of your input VAT. Please contact us for more information about your specific situation.
Fuel vouchers
For fuel vouchers of €100 or more (including VAT), the input VAT is also deductible, even if the customer’s name and address details are missing. The condition here is that the method of payment must make it possible to trace the identity of the customer. This can be achieved, for example, by paying for the fuel using a debit card, credit card or fuel card issued in the company’s name.