検索ワード: samlefakturaen (デンマーク語 - 英語)

medlemsstaterne giver afgiftspligtige personer mulighed for at udstede samlefakturaer, der omfatter flere særskilte leveringer af varer eller ydelser, forudsat at momsen på de leveringer, der er nævnt på samlefakturaen, forfalder i den samme kalendermåned.
member states shall allow taxable persons to issue summary invoices which detail several separate supplies of goods or services provided that vat on the supplies mentioned in the summary invoice becomes chargeable during the same calendar month.

uden at det berører artikel 222, kan medlemsstaterne tillade, at samlefakturaer omfatter leveringer, hvor momsen forfalder inden for en periode, der er længere end en kalendermåned.
without prejudice to article 222, member states may allow summary invoices to include supplies for which vat has become chargeable during a period of time longer than one calendar month.