ZDDV-1 (non-)VAT return

(1) A taxable person who issues an invoice in accordance with Article 81 of this Law shall provide the following information on the invoice:

1. the date of the invoice;
2. a serial number to identify the account;
3. the VAT identification number under which the taxable person supplied the goods or services;
4. the VAT identification number of the customer under which the customer received the supply of goods or services in respect of which he is liable for VAT or received the supply of goods in accordance with Article 46(1) of Directive 2006/112/EC. Article 5 of this Law;
5. the name and address of the taxable person and of his customer or client;
6. the quantity and type of goods supplied or the volume and type of services provided;
7. the date on which the supply of goods was made or the date on which the service was provided or completed or the date on which the advance payment was made from 4. and point 5 of the first paragraph of Article 81. Article 5 of this Law, if that date can be determined and is different from the date of issue of the invoice;
8. the taxable amount on which VAT is charged at each rate or to which the exemption applies, the unit price excluding VAT and any price reductions and discounts not included in the unit price;
9. VAT rate;
10. the amount of VAT, except in cases where a special scheme applies for which this Law excludes this information;
11. in the case of an invoice issued by the purchaser of goods or services in the name and on behalf of the taxable person, the indication ‘Self-invoicing’;
12. in the case of VAT exemption, the applicable provision of Council Directive 2006/112/EC or the relevant Article of this Law or other reference indicating that the supply of goods or services is exempt from VAT;
13. if the VAT payer is the purchaser of the goods or the customer of the service, the indication “Taxable amount reversed“;
14. in the case of the delivery of a new means of transport made in accordance with the conditions set out in 1. and Point 2 of Article 46. Article 3(3) of this Law, the characteristics as defined in Article 3(3) of this Law. Article 5 of this Law;
15. if the special scheme for travel agencies applies, the words “Special scheme – Travel agencies”;
16. if one of the special arrangements for second-hand goods, works of art, collections and antiques is applied, the indication ‘Special arrangement – second-hand goods’, ‘Special arrangement – works of art’ or ‘Special arrangement – collections and antiques’;
17. if the person liable for VAT is a tax representative for the purposes of the second paragraph of Article 76. Article 2 of this Law, the VAT identification number of the tax representative, together with his name and address.

(2) A taxable person who is not established in another Member State in which VAT is chargeable, or who does not have an establishment in that Member State and is not involved in a supply within the meaning of Article 192a of Council Directive 2006/112/EC, but who makes a supply of goods or services to a recipient who is liable to pay VAT, shall, instead of all the particulars referred to in Article 8(1), enter in the invoice all the information referred to in Article 8(1)(b) of Directive 2006/112/EC, 9. and point 10 of the first paragraph of this Article, he shall indicate only the tax base.