VAT and invoices

Check unclear tax information before a payment is processed.

VAT means value added tax. The correct treatment of an invoice depends on the transaction, the parties and the countries involved. Nonprofit activity does not, on its own, establish an exemption.

What to check

• Does the invoice identify the issuer and the intended recipient correctly?

• Does it show the applicable tax information?

• If an exemption or another tax treatment is used, is the basis explained?

Do not assume that OCE’s status or tax number applies to your collective’s transaction. If a supplier proposes an unfamiliar treatment, send the invoice or question privately to OCE before it is paid.

Where to get help

OCE can clarify the documentation needed for its payment process. The person issuing or receiving an invoice remains responsible for their own tax obligations and may need advice in their country.

For general background, see the European Commission’s VAT information. For the practical document checklist, return to receipts and invoices.