What is an Invoice?

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An invoice is a document that must be issued whenever a good or service subject to VAT is purchased, even if it is not requested by the customer. In practice, the act of purchasing a product or band phone number data a certain service must give rise to the issuance of an invoice. For example, when purchasing a computer or contracting marketing services, it is up to the supplier or service provider to issue a document proving the purchase. There are other documents with tax validity that may be used depending on the circumstances: invoice-receipt , simplified invoice and proforma invoice .

Invoice Receipt
Document that combines the invoice and the receipt, and can only be issued when the invoice and payment dates coincide (prompt payment).



Simplified Invoice
Document issued only for operations within national territory, subject to conditions:

Sale of goods by retailers/street vendors to a final consumer, not subject to VAT;
The total amount of the transaction for a good cannot exceed €1,000.00;
The total amount for the provision of a service cannot exceed €100.
Proforma Invoice
Informative document frequently used in product quotations and to justify international product transactions. After customer approval, it can be converted into an invoice.

Manual Invoice
Printed on paper by printers authorized by the Tax and Customs Authority, they are only valid in the following situations:

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).
Electronic Invoice
Document issued by certified invoicing software and sent by email. This invoice is associated with a digital signature that allows the authenticity of the document to be validated.

Cancel Invoices
If it is necessary to "cancel"/correct an invoice, the procedure recommended by the Tax Authority is to issue a corrective document called a credit note . This should be used, for example, when the customer requests the inclusion of data on the invoice after it has already been issued or in a return.