![\"VWGNijhof](\"https:\/\/vwg.nl\/wp-content\/uploads\/20160714_electronisch_factureren2_VWGNijhof-1024x384.jpg\")
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Electronic invoicing is permitted for VAT purposes. The condition is that the customer accepts the electronic invoice. However, this does not have to be done explicitly. If the customer processes the electronic invoice in their accounts without comment and pays the amount due, they are deemed to have accepted the electronic transmission.<\/p>\n
Electronic invoicing refers to the practice whereby the supplier sends the invoice to the customer electronically, rather than on paper. Probably the most common \u2013 and perhaps also the simplest \u2013 method of electronic invoicing is to send an invoice in PDF format by email.<\/p>\n
The business sending the invoice is free to decide how this is done. The only condition is that, from the time the invoice is issued until the end of the retention period (see also our factsheet<\/a> (on the retention obligation), the authenticity<\/strong> of the origin, the integrity<\/strong> of the content and the readability<\/strong> The authenticity and integrity of the invoice must be guaranteed. Authenticity means that it must be possible to establish that the invoice was sent by the supplier. The electronic invoice is considered to be intact if it can be established that nothing has been altered.<\/p>\n These safeguards are usually met by maintaining a reliable audit trail linking the invoice to the service provided. This wording, derived from the law, means that, in addition to the electronic invoice, documents such as the quotation, the order confirmation and the proof of payment must be retained.<\/p>\n The guarantees may, but need not, be provided by means of:<\/p>\n\n