Reverse-charge invoice template
When the recipient rather than the supplier accounts for the tax, the invoice carries no IGI amount and must state the reverse charge explicitly.
- Number
- Date
- Due date
- Issuer
- NRT
- Address
- Recipient
- NRT
- Address
Swipe the line items horizontally to see every amount.
| Description | Quantity | Unit price | Taxable amount | Amount |
|---|---|---|---|---|
- Taxable amount
- Total
Required wording: reason for exemption or reverse charge
Only the document is printed, without the rest of the page.
Required fields
- Series and numberConsecutive and without gaps within each series. This is the field most likely to break when numbering is managed manually.
- Issue dateInclude the transaction date when it differs from the issue date.
- Issuer detailsName or legal name, NRT and full address.
- Recipient detailsInclude the recipient’s NRT when they are a business or professional.
- Line-by-line detailDescription, quantity, unit price and taxable amount for each item.
- IGI per lineThe rate applied and resulting IGI amount for each line, with totals by rate in the footer.
- TotalTaxable amount, IGI amount and total payable, using commas as decimal separators.
- Payment termsDue date, payment method and, where applicable, the account into which payment should be made.
When to use it
When the law transfers the obligation to account for the tax to the recipient. This commonly applies to certain services received from or supplied outside the Principality.
What this template doesn't do
It does not determine whether reverse charge applies to your case. Applying it incorrectly—or failing to apply it when required—creates errors that surface in the tax return rather than on the invoice itself.
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When the template falls short
In AndCompta, numbers are assigned automatically without gaps, IGI enters the quarterly register as you invoice and the PDF you issued is preserved exactly as it was.