The simplified invoice: when a till receipt simply suffices
Written by Ilias Aarrass5 min read · Last reviewed on 
Written by Ilias Aarrass5 min read · Last reviewed on A full invoice carries a hefty list of mandatory details: names and addresses of both parties, VAT numbers, invoice number, date, description, rates and amounts. For a fuel stop or a box of paper that is overkill, which is why VAT law has the simplified invoice: up to € 100 including VAT, four details suffice. Nearly every till receipt qualifies. Useful both ways: as a buyer you can reclaim VAT with such a receipt, and as a seller you need not build a full invoice for small sales.
The minimum contents
A simplified invoice is allowed when the total does not exceed € 100 including VAT, or when it corrects an earlier invoice. Only four items are then required:
- The supplier's name and address.
- The invoice date.
- A description of the goods or services supplied.
- The VAT amount, or the data to calculate it, such as the total and the VAT rate.
As a buyer: reclaiming VAT with a till receipt
Input VAT in principle requires an invoice, but a simplified invoice is a valid invoice. The receipt from the hardware store, petrol station or office shop suffices to deduct the VAT, as long as the purchase is business and the receipt carries the four details. Keep it seven years like any invoice, preferably digitally. If the receipt is missing entirely, things get harder; your remaining options are in lost receipt.
As a seller: when you may issue one
Selling small amounts to businesses, you may issue a simplified invoice under € 100 including VAT. That is especially practical for counter sales and small jobs. Note: in several situations a full invoice is always mandatory, however small the amount. That includes supplies to businesses in other EU countries, distance sales and when the VAT is reverse-charged. And sending a full invoice is always allowed; most bookkeeping software makes the extra effort negligible, see creating your first invoice.
Guarding the limit in practice
The € 100 limit is including VAT and per invoice, not per item. A purchase of € 95 plus € 19.95 VAT exceeds it and calls for a full invoice in your business name. In doubt, simply request a business-name invoice; above the limit you need it for the VAT deduction anyway, and larger suppliers arrange it instantly via a business account.
Frequently asked questions
May I deduct VAT from a receipt in my private name?
A simplified invoice need not name the customer at all, so under € 100 this is a non-issue: the receipt suffices as long as the purchase is demonstrably business. Above the limit, the full invoice should carry your business name.
Does the € 100 limit also cover hospitality receipts?
The receipt can serve as an invoice, but remember VAT on food and drink consumed in hospitality venues is not deductible anyway, however neat the receipt. For the profit deduction of such a dinner, see dining with your client.
Is a card payment slip the same as a till receipt?
No. The payment slip only proves payment and shows no description or VAT; it supports no VAT reclaim. You need the actual till receipt or invoice. Keep them together if you like.
Must a simplified invoice carry an invoice number?
An invoice number is not legally required for the simplified variant; till systems usually print a receipt number, which is fine. Issuing one from your own invoicing, just number it within your sequence; that keeps your records tight.
This article provides general information based on the rules known for 2026 and does not replace personal tax advice. For your specific situation, we're happy to take a look with you.
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