Taxpayers with a turnover of less than or equal to 100 thousand euros , in relation to the previous tax period;
Taxpayers who issue manual invoices in the event of the invoicing program being inoperable (which must subsequently be recovered for the program used).
There are no limits to manual invoicing. In all other situations, it is twitter phone number data to issue computerized invoices (simplified, receipt-invoices or other types of invoices ) using certified software, such as Vendus .
Issuance of Manual Invoices and Computerized Invoices
Both manual invoices and invoices must be issued in duplicate (one copy for the merchant, another for the customer) no later than the 5th business day after the purchase of goods or provision of services 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.
Communication of Manual Invoices and Computerized Invoices
It is mandatory to report manual and electronic invoices to the Tax and Customs Authority (AT). In the case of manual invoices, this communication can be done by manually entering them into E-invoice . On the other hand, electronic invoices can be reported to the Tax Authorities using various 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).
