In turn, an invoice-receipt is a document that combines the invoice twitter phone number data the receipt , and can only be issued when the invoice and payment dates coincide, that is, in situations of prompt payment.
How to Issue Invoices and Invoice Receipts
Both the invoice and the invoice receipt are documents that must be issued through certified invoicing programs (such as Vendus) or in manual invoices printed by printers authorized by the Tax and Customs Authority.
Both must be issued in duplicate and must contain the following elements:
Date of issue;
Invoice number (sequential numbering);
Name or corporate name of the supplier of goods or service provider;
NIF of the supplier of goods or service provider;
Name or company name of the recipient of goods or services;
NIF of the recipient of goods or services;
Name and quantity of goods or services;
Value of the provision of services or the transfer of goods;
Applicable fees;
Amount of VAT paid;
Reason justifying the non-application of the tax (if applicable);
Date on which the goods were made available or the services were performed if the date does not coincide with the invoice issue date.
How to Communicate Invoices and Invoice Receipts
It is mandatory to communicate to the Tax and Customs Authority all invoices and receipts issued by individuals or legal entities that carry out transactions subject to VAT. They must be communicated using one of the following means:
Manual insertion in E-invoice ;
Real-time communication ( available on Vendus);
Export and send the SAF-T file by the 20th of the following month;
Scheduling the automatic sending of the SAF-T file ( available in Vendus).
How to cancel Invoices and Invoice-Receipts
If it is necessary to correct an invoice or invoice receipt, the procedure recommended by the Tax Authority is to issue a credit note . This corrective document should be used, for example, when the customer requests the inclusion of data on the invoice after it has been issued or when returning products.
