Invoice to a private person

For builders and tradesmen most clients are private persons — apartment and house owners. An invoice to them is just as official as one to a company; only the recipient details are simpler.

What to include about the person

• first and last name;
• address (site or declared);
• optionally a personal ID code if the client provides it (not required for a normal service invoice);
• everything else as usual: lines, amounts, VAT (if registered), term and bank account.

The reverse charge never applies to private persons — a VAT payer always charges 21%, otherwise use an invoice without VAT. Pair the invoice with an estimate and a handover act for a complete document set.