No single checklist applies without exceptions to every document. First establish who is invoicing, what is supplied and which treatment applies. This article provides a review workflow, not certification of a particular invoice’s tax compliance.
1. Distinguish legal treatment from company setup
For invoices within the VAT Act’s scope, start with section 74 and Financial Administration guidance. Requirements differ for simplified documents and special cases. An application asking for a field is not itself evidence of a statutory requirement.
Do not confuse company registration number, tax number and VAT identification number. Store the actual assigned identifiers; do not invent a VAT ID by adding SK. Resolve uncertain treatment with the accountant before issuing.
2. Work through the checklist
For an ordinary section 74 invoice, check the parties and applicable tax identifiers, sequential number, dates, description and scope of supply, and relevant pricing and tax details. Special treatment may require additional wording.
The due date is not the supply date. Financial Administration guidance explains that an identical issue and supply date need not be stated twice; where they differ, that distinction needs to be reflected.
3. Check the preview, not just completed fields
Check that saved data appears correctly in the resulting document. A correct profile address will not help if you selected the wrong issuing company. Compare the items, discounts and final amount with the intended transaction too.
Separate three review questions: are the details true, do they fit the intended supply, and are they readable in the output? A successful save confirms a technical step, not all three answers. Use the source links below the article and recheck the approach when rules change.
Sources and further reading
FAQ
Is every required app field legally mandatory for every document?
No. A field may support workflow checks. Consider the document type and tax treatment as well.
Should I automatically derive a VAT ID from a tax number?
No. Use the actual assigned and verified identifier.