The invoices have been sent, but unfortunately the payment is taking a long time. This is a situation that no entrepreneur should be unfamiliar with. It happens less frequently that invoices have simply been forgotten to be issued, although the service has long since been rendered. However, this circumstance is not excluded. Therefore, it is certainly of clear interest to learn whether it is at all possible to issue an invoice retroactively and what there is to consider as an entrepreneur in doing so. In this article we address the most important questions.
May invoices be issued retroactively?
Invoices may also be issued retroactively. However, it must be possible to prove the justified claim. So the achievement must have been demonstrably made as well.
How long may invoices be issued retroactively?
The law does not prescribe a specific period. So it is theoretically possible to issue invoices retroactively even years later.
The practice looks a bit different. If there are no written agreements to the contrary, a limitation period of three years applies. Claims are therefore statute-barred after three years and the invoice would then effectively lose its validity.
Tip: The statute of limitations comes into effect at the end of the year in which the claim arose.
Example:
If the collection of fees for wastewater was missed over a period of six years and a retroactive invoice is issued, the fees must be paid in arrears, since it can be proven that water was consumed regularly. However, the outstanding fees can only be claimed up to the statute of limitations date.
Advantages and disadvantages of invoices issued retroactively
✔ Even if the invoice was forgotten once, it is not immediately time-barred.
✔ One has three years to issue an invoice even retroactively.
✔ Retroactive invoices are issued in the same way as conventional invoices and no extra attention needs to be paid to them.
✘ After three years, invoices are time-barred and a retroactive claim can no longer be made.
How to issue a retroactive invoice?
There is no difference between this and a regular invoice. A retroactively issued invoice must also contain the following mandatory information:
- full name and address of the invoicing party and the invoice recipient
- Invoice date
- Invoice number
- Tax number
- Type and scope of the service provided
- Delivery date
- Invoice amount plus. Value added tax
The claim has already been paid, but there is no invoice?
This case can also occur. If, for example, no invoice was requested two years ago for painting work in the office. However, the painter got his money and also listed the amount in his tax return. There is a tax audit coming up in the office and a backdated invoice is needed.
The painter helping out now issues his invoice retrospectively. It uses the current date. But points to the date of execution of the painting work, which is now already two years ago. Furthermore, the invoice contains the note that it is a claim that has already been paid.
Tip: Dunning proceedings do not interrupt the limitation period. For invoices dating back three years, the reminder notice must therefore be applied for by the end of December so that the claim is not time-barred.