The year 2014 is nearly at its end. You have updated the books and you would like to shift some of the turnover to 2015, to limitd your Dutch corporate income tax. Is that possible?
The rules are strict. You need to invoice the job when it is finished. If the change of the year comes, you need to invoice in this year the part of the job that was completed. The part of the job still to be done you can invoice next year. With something you manufacture it is possible the job is only done when the client approves the final result. In that case you can only invoice when the approval has been received.
In most assignments it does not so much concern manufacturing, but servicing. A consultant makes hours, the hours are charged to the client. For a consultant it is therefore very clear what the hours are on December 31st. The consultant needs to invoice these hours on an invoice dated in this year.
When it is less clear, you need to make a decision what to invoice in 2014 and what not. It is better that you make this decision based on reasonable assumptions, than that the tax office makes this decision for you during an audit. If you made a decision, the tax office has to challenge this decision and proof the decision being incorrect. That is much more difficult than in the situation you have not decided anything.