Invoicing Requirements
Invoicing requirements for Sales & Credit Notes for Returns
Invoicing Requirements — Sales & Credit Notes (Returns)
ESW requires:
- An invoice for all relevant sales in the settlement period, and
- A credit note for all returns processed in that period.
Intra-EU
- One invoice/credit note per EU country.
- Must be addressed to ESW and quote the applicable ESW VAT number for that country.
- VAT treatment: Invoices are Zero-rated for VAT purposes (B2B transaction).
United States (US)
- One invoice/credit note for US sales.
- Must be addressed to ESW’s US entity (EUSA).
- VAT/Sales Tax: Zero-rated for VAT purposes. No Sales Tax applies to the sale to EUSA; EUSA will provide relevant reseller exemption certificates to the retailer.
Rest of World (ROW)
- Invoices/credit notes issued for all non-EU countries can be grouped on a single document.
- Must be addressed to ESW and quote ESW’s Irish VAT number.
- VAT treatment: Invoices/Credit Notes for all non-EU countries are Zero-rated.
Domestic (Retailer’s Home Country)
- For domestic sales, charge VAT at the applicable local rate on invoices/credit notes, as these constitute domestic sales.