Running numbering of receipts

November 2003

Categories: Client Information Doctor's Information

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HOME• News• Running numbering of receipts

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Regarding the new features of sequential invoice numbering, the VAT Ledger 2003 clarifies the following:

Principle

Under Section 11 of the VAT Act, the Obligation for the issuing of invoices with the features listed therein only to beneficiary entrepreneurs. Invoices from doctors to patients therefore do not need to possess all these characteristics.

Specifics for invoices from doctors

It must be distinguished whether the doctor or practice maintains a single company code for all invoices or a separate company code for invoices to patients.

Unified accounting entity
This includes, for example, invoices to social security institutions, patients, organisers of seminars, lectures, etc., then all invoices – including those to patients – must be sequentially numbered.
Separate accounting area for invoices to patients
In this case, no sequential numbering is required.

Invoice numbering in all other cases

According to RZ 1548 and 1554 of the UStR 2000, the lack of sequential invoice numbering does not constitute a deficiency in the proper keeping of accounting records if other forms of organised document keeping ensure easy traceability. This is conceivable, for example, if only a small number of outgoing invoices exist per financial year and these are filed in an organised manner.

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