An Simplified Invoice is like a regular Invoice, but it is marked as paid as soon as it is issued, so there is no need to issue a separate Receipt. You can issue an Simplified Invoice after a service is completed or a product is sold and the payment is received. It also confirms that a service was provided or a product was sold right after receiving the payment. Unlike a Invoice-Receipt, an Simplified Invoice has limitations.
A Simplified Invoice has a amount limit that varies depending on the type of activity. For retailers and street vendors, issuing Simplified Invoice is allowed for non-taxable persons, provided the amount does not exceed 1.000€. For other activities, the issuance of a Simplified Invoice is permitted as long as the amount does not exceed 100€.
If you need to request payment before providing a service or delivering goods — it’s better to issue an Invoice. After the payment is received, you should then issue a Receipt for that Invoice.
In FIZ, a Simplified Invoice can be used only if the amount is €100 or less. However, we recommend using an Invoice-Receipt instead of a Simplified Invoice in all situations.