An invoice that limits itself to a general description such as “services rendered” is considered too imprecise. It does not make it possible to clearly identify the goods or services invoiced, which can lead to a number of problems.
VAT
Your company can only reclaim VAT if it can demonstrate that the goods or services have been used for its business activity. A vague invoice makes this difficult to prove.
From a tax point of view (direct taxes)
Expenses are only deductible if their reality and amount are established (art. 49 CIR 92). An invoice that is too general therefore jeopardizes the tax deduction.
What complements are available?
Other documents can be used as evidence in the event of an inspection: contracts, purchase orders, quotations, e-mail exchanges, etc.
The best solution
Ask the supplier to issue a credit note and re-invoice with a detailed description. This will ensure that your invoice is compliant for both VAT and tax purposes.
To sum up
A clear and complete invoice is the best guarantee of security when it comes to tax deductions and VAT recovery.