Proforma, invoice, receipt or electronic invoice?
Posted: Tue Dec 17, 2024 5:51 am
Each type of invoice has its own uniqueness and should be used for specific reasons, but do you know what the difference is between a simplified invoice, a proforma invoice and an electronic invoice? What type of document should you use in your business and when?
Today we are going to detail not only the types of invoices that exist but also how, for and why you should use each of them. Pay attention!
1.The simplified invoice, daughter of the receipt
Until 2013, the receipt or ticket was the document that was provided to certify the payment of a product or service. Since then, the simplified invoice has taken its place .
This type of invoice is issued by self-employed persons and companies that pay taxes under the objective assessment system and are not required to issue a regular invoice. However, they are not the only ones who can use it: other self-employed persons and companies can also use it as long as the transaction amount does not exceed 400 euros, VAT included.
The curious fact: generally, it does not usually include the data of the buyer of the product or service.
2.The delivery note, without fiscal validity
It is a common document widely used in many small business email list companies as it attests, as proof, that certain merchandise has been delivered to its recipient.
It has no fiscal validity, nor does it prove payment for the material, although it must be kept as long as it appears expressly referenced on the invoice .
The curious fact: In many cases it does not even include the economic value of its content.
3.The ordinary invoice, proof of the transaction
It is the legal document that proves a commercial transaction, with which we justify any economic activity. All self-employed workers and companies that pay taxes under the direct estimate system are required to issue it for all the products and services they sell.
It must follow a consecutive numbering, in addition to including the tax data of both the issuer and the recipient, the date of issue, the concept and the details of the taxes.
4.The proforma invoice, without accounting value
It is used for commercial offers and is very popular in international trade. Although it has the same content as the ordinary invoice, it reflects a transaction that has not yet taken place. It usually includes a maximum validity period after which the price may vary.
The header must clearly indicate that this is a proforma invoice, so that it is not confused with a real invoice. The proforma invoice has no legal validity and cannot serve as proof of payment, but it can be used to justify the activity or service provided.
Today we are going to detail not only the types of invoices that exist but also how, for and why you should use each of them. Pay attention!
1.The simplified invoice, daughter of the receipt
Until 2013, the receipt or ticket was the document that was provided to certify the payment of a product or service. Since then, the simplified invoice has taken its place .
This type of invoice is issued by self-employed persons and companies that pay taxes under the objective assessment system and are not required to issue a regular invoice. However, they are not the only ones who can use it: other self-employed persons and companies can also use it as long as the transaction amount does not exceed 400 euros, VAT included.
The curious fact: generally, it does not usually include the data of the buyer of the product or service.
2.The delivery note, without fiscal validity
It is a common document widely used in many small business email list companies as it attests, as proof, that certain merchandise has been delivered to its recipient.
It has no fiscal validity, nor does it prove payment for the material, although it must be kept as long as it appears expressly referenced on the invoice .
The curious fact: In many cases it does not even include the economic value of its content.
3.The ordinary invoice, proof of the transaction
It is the legal document that proves a commercial transaction, with which we justify any economic activity. All self-employed workers and companies that pay taxes under the direct estimate system are required to issue it for all the products and services they sell.
It must follow a consecutive numbering, in addition to including the tax data of both the issuer and the recipient, the date of issue, the concept and the details of the taxes.
4.The proforma invoice, without accounting value
It is used for commercial offers and is very popular in international trade. Although it has the same content as the ordinary invoice, it reflects a transaction that has not yet taken place. It usually includes a maximum validity period after which the price may vary.
The header must clearly indicate that this is a proforma invoice, so that it is not confused with a real invoice. The proforma invoice has no legal validity and cannot serve as proof of payment, but it can be used to justify the activity or service provided.