How to organize document verification before registering a VAT transaction

01

The short answer

Before registering a transaction, the invoice must be verified on three levels: authenticity of origin, integrity of content, and readability, maintained from issuance until the end of the storage period. This is achieved through business controls that create a reliable audit trail between the invoice and the underlying supply of goods or services.

02

Why the VAT directive requires this

Every taxable person must keep accounts detailed enough to allow VAT to be applied and checked by the tax authority, and must archive copies of invoices issued and received in a place that allows the competent authorities access without delay.

The VAT return must contain all the data needed to determine the tax due, the deductions to be made, and exempt transactions, within a deadline set by Member States not exceeding two months from the end of the tax period.

03

The verification sequence

Steps

1. Confirm the identity of the supplier or invoice issuer (authenticity of origin).
2. Verify that the content required by the directive has not been altered since issuance.
3. Check that the invoice is readable and remains so until the end of the storage period.
4. Apply business controls that link the invoice to the actual supply of goods or services.
5. For batches of electronic invoices to the same recipient, verify that shared data remains accessible for each invoice.

04

A hypothetical case

A company receives a batch of electronic invoices from the same supplier. Shared indications are mentioned only once, provided that for each invoice the whole information remains accessible. The administration verifies authenticity and integrity through advanced electronic signature or EDI transmission, then archives copies in a place that guarantees prompt access for the competent authorities, before proceeding with registration.

05

Checklist before registration

• Identity of the supplier or issuer confirmed (authenticity of origin).
• Invoice content unaltered since issuance.
• Readability guaranteed from issuance to the end of storage.
• Copies archived and accessible without delay to the competent authorities.
• Data needed for the VAT return (tax, deductions, exempt transactions) identified.

06

Setting up controls with a software partner

A company can ask its software partner to configure distinct roles for those verifying supplier identity, those checking content integrity, and those confirming readability over time, with traceability of checks performed before registration. This is a suggested operational choice, not a product requirement: responsibility for establishing how to guarantee authenticity, integrity and readability remains with the taxable person.

07

Frequently asked questions about the process

Who determines the verification method? Each taxable person determines how to ensure authenticity, integrity and readability of the invoice, whether paper or electronic.

What happens with batches of invoices to the same recipient? Shared indications may be mentioned only once, if each invoice remains fully accessible.

What is the maximum deadline for the VAT return? It cannot exceed the end of the tax period set by the Member State by more than two months.

08

Next step

Define with your team which roles verify origin, content and readability of each invoice before registration, and check with a professional the national transposition deadlines applicable to your business.