{"id":5673513,"date":"2026-02-24T17:10:52","date_gmt":"2026-02-24T16:10:52","guid":{"rendered":"https:\/\/theresource.nl\/?p=5673513"},"modified":"2026-02-24T17:10:52","modified_gmt":"2026-02-24T16:10:52","slug":"e-invoicing-en-ai-in-de-praktijk","status":"publish","type":"post","link":"https:\/\/theresource.nl\/en\/e-invoicing-en-ai-in-de-praktijk\/","title":{"rendered":"E-invoicing en AI in de praktijk"},"content":{"rendered":"
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\n\t\n\t\n\t\n\t

\n\t\tE-invoicing en AI in de praktijk\t<\/h3>\n\n\t\n\t\t\t

\n\t\t\tMarc Bunt\t\t<\/p>\n\t\t\n<\/div>[vc_empty_space height=”25px”][vc_separator][vc_empty_space height=”25px”]

\n\n\t

Inleiding<\/h3>\n

AI is niet meer weg te denken uit het dagelijks leven. Op veel momenten kan het ons leven vergemakkelijken. Toch is het zaak om te blijven nadenken en opletten. \u00a0AI-tools, zoals Microsoft Co-pilot, ChatGPT van OpenAI and Perplexity.ai, zien niet altijd nuance. Terwijl dat zeker in ons vakgebied wel een vereiste is. \u00a0Als voorbeeld duiken we in de verplichte e-invoicing in Slowakije. \u00a0Wat zijn de ervaringen in de praktijk met een vraagstelling aan AI over e-invoicing? En zijn er onderlinge verschillen in de antwoorden tussen de verschillende tools?<\/p>\n\t\n<\/div>

\n\n\t

Gebrek aan nuance in btw-onderscheid door AI<\/h3>\n

In de praktijk merk ik dat veel AI-tools zaken op \u00e9\u00e9n hoop gooien. Een van de zaken die ik regelmatig tegenkom, is het gebrek aan nuancering door AI-tools in het onderscheid tussen gevestigde en btw-geregistreerde partijen en partijen die alleen een btw-nummer in het land in kwestie hebben. Dat lijkt een detail, maar het is cruciaal.<\/p>\n

Dit punt is namelijk van belang om te beoordelen of deze partij is onderworpen aan geplande e-invoicing verplichtingen. Als voorbeeld neem ik in de geplande e-invoicing in Slowakije. Welke adviezen geven de verschillende AI-tools hierover? En hoe betrouwbaar is dat?<\/p>\n

Resultaten AI-tools na vraagstelling over geplande e-invoicing<\/h3>\n

Voor dit praktijkvoorbeeld heb ik aan verschillende AI-tools zoals Microsoft Co-pilot, ChatGPT van OpenAI and Perplexity.ai vragen gesteld over de geplande e-invoicing in Slovakia.<\/p>\n

De vraagstelling was als volgt: (in het Engels):<\/p>\n

    \n
  1. What is the scope of e-invoicing in Slovakia?<\/li>\n
  2. Tailor the explanation to non-established businesses.<\/li>\n<\/ol>\n

    Op verzoek kan ik je de complete output sturen, maar vanwege de leesbaarheid geef ik hieronder de samenvatting:<\/p>\n\n\n\n\n\n\n
    \u00a0<\/strong><\/td>\nWhat is the scope of e-invoicing in Slovakia?<\/strong><\/p>\n

    \u00a0<\/strong><\/td>\n

    		Tailor the explanation to non-established businesses.<\/strong><\/p>\n

    \u00a0<\/strong><\/td>\n<\/tr>\n

    Co-pilot<\/strong><\/td>\nFrom 1 January 2027, all VAT registered taxable persons in Slovakia will be required to issue and receive structured e invoices for domestic B2B transactions<\/td>\nIn scope from 1 January 2027<\/p>\n

    Non established businesses will be in scope of mandatory e invoicing if all of the following apply:<\/p>\n

      \n
    • You are VAT registered in Slovakia, and<\/li>\n
    • You make domestic B2B supplies, and<\/li>\n
    • Your customer is another Slovak taxable person or non-taxable legal entity<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
    ChatGPT<\/strong><\/td>\nFrom 1 January 2027, all entities registered for VAT in Slovakia (companies, self-employed, etc.) must issue and receive structured electronic invoices for domestic transactions between VAT payers.<\/td>\nFrom 1 January 2027 \u2013 Mandatory e-invoicing and digital reporting starts for domestic transactions between VAT-registered businesses in Slovakia. This phase mainly targets entities established and VAT-registered in Slovakia<\/td>\n<\/tr>\n
    Perplexity<\/strong><\/td>\nDomestic B2B mandate: All VAT\u2011registered taxpayers in Slovakia must issue and receive structured e\u2011invoices (XML, EN 16931) for domestic B2B transactions<\/td>\nFor non\u2011established (non\u2011resident) businesses, the Slovak e\u2011invoicing rules matter mainly if you are VAT\u2011registered in Slovakia or supplying the Slovak public sector<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\t\n<\/div>[\/vc_column][vc_column width=”1\/2″][vc_empty_space height=”25px”][vc_single_image image=”5673514″ img_size=”full” css=””][vc_empty_space height=”25px”]
    \n\n\t

    De conclusie? Het bovenstaande leert dat er verschillende uitkomsten zijn bij dezelfde vraagstelling. Hiermee heb ik dus nog steeds geen duidelijk antwoord op mijn vraag.<\/p>\n

    <\/h3>\n

    De volgende stappen: offici\u00eble bronnen via AI-tools raadplegen<\/h3>\n

    Om een duidelijk antwoord te krijgen, is een volgende stap nodig. Daarvoor heb ik getracht meer offici\u00eble bronnen te raadplegen, nog steeds met de inzet van AI-tools. \u00a0Met hulp van AI kwam ik erachter dat de wetgeving waarschijnlijk te vinden zou zijn onder nummer LP\/2025\/396. In de \u201cExplanatory notes\u201d stond het onder andere het volgende:<\/p>\n

    \u201cZmenami a\u00a0doplnen\u00edm z\u00e1kona o\u00a0DPH bude s\u00a0\u00fa\u010dinnos\u0165ou od 1. janu\u00e1ra 2027 zaveden\u00e1 povinnos\u0165 pre platite\u013eov dane usaden\u00fdch v tuzemsku vyhotovi\u0165 a\u00a0prij\u00edma\u0165 elektronick\u00e9 fakt\u00fary v\u00a0ustanovenom form\u00e1te pri tuzemsk\u00fdch zdanite\u013en\u00fdch obchodoch.\u201d<\/p>\n

    De stap daarna is om dit te vertalen naar het Engels. Hier komt Google translate goed van pas. Deze vertaalt de gevonden wetgeving als volgt naar het Engels:<\/p>\n

    \u201cAmendments to the VAT Act will introduce an obligation for taxpayers established in the country to issue and receive electronic invoices in a prescribed format for domestic taxable transactions, effective from 1 January 2027. \u00a0\u201c<\/p>\n

    Conclusie<\/h3>\n

    Op grond van het bovenstaande lijkt me de voorlopige conclusie dat de verkopende partijen alleen in scope komen als ze btw-geregistreerd zijn en<\/u> tevens gevestigd zijn in Slowakije. Daar kom ik echter met alleen mijn uitvraag aan de AI-tools niet met zekerheid achter. De antwoorden verschillen nog te veel van elkaar, en dit vraagt nog om aanvullende zoekacties. Dit toont wel aan dat de nuances soms nog ontbreken in de AI-tools, waardoor de antwoorden nog niet altijd betrouwbaar zijn.<\/p>\n

    Mijn advies zou dan ook zijn om in dit soort gevallen de vraag voor te leggen aan lokale (Big4) -adviseurs. Daarbij blijft het ook dan nog steeds cruciaal om heel scherp te blijven of door hen het onderscheid tussen de verschillende BTW-registraties duidelijk gemaakt wordt.<\/p>\n

    Definitieve antwoord<\/h3>\n

    Uiteraard hoor ik graag of iemand op deze kwestie het definitieve antwoord weet! Laat het me weten in de comments.<\/p>\n

     <\/p>\n

    Meer weten?<\/strong><\/p>\n

    Heb je behoefte aan meer blogs over dit soort onderwerpen? Of ben je nieuwsgierig naar de mogelijkheden om de btw-reporting processen binnen jouw organisatie te optimaliseren? Neem contact op met Marc Bunt via https:\/\/theresource.nl\/marc-bunt\/.<\/a><\/p>\n\t\n<\/div>[vc_empty_space height=”25px”][\/vc_column][\/vc_row][vc_row][vc_column width=”1\/3″][\/vc_column][vc_column width=”1\/3″][\/vc_column][vc_column width=”1\/3″][\/vc_column][\/vc_row]\n<\/div>","protected":false},"excerpt":{"rendered":"

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