> For the complete documentation index, see [llms.txt](https://developer.esw.com/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://developer.esw.com/getting-started/get-started-with-esw/finance-and-settlement/invoicing-tax-and-duties-payment/invoicing-requirements.md).

# Invoicing requirements

{% hint style="info" icon="bell-on" %}

## ESW requires

* An **invoice** for all relevant **sales** in the settlement period, and
* A **credit note** for all **returns** processed in that period.
  {% endhint %}

## <i class="fa-circle-euro">:circle-euro:</i> 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).

## <i class="fa-circle-dollar">:circle-dollar:</i> 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.

## <i class="fa-globe">:globe:</i> 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**.

## <i class="fa-house-user">:house-user:</i> Domestic (Retailer’s Home Country)

* For **domestic sales**, charge **VAT at the applicable local rate** on invoices/credit notes, as these constitute domestic sales.

## Sample Documentation

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{% file src="/files/vK3oS9DIJRUSDcW5bhX0" %}
{% endcolumn %}

{% column %}
{% file src="/files/irFaZ8MJ2RsmiQuNYA7H" %}
{% endcolumn %}
{% endcolumns %}


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