Commercial Invoice Procedures & Calculations
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Understanding Invoices
An invoice is a document derived from a legally established commercial operation. To create invoices, information from the order note and delivery note will be taken into account.
Invoice Issuance Essentials
Key considerations for issuing invoices include:
- Issuance Requirement: Issue invoices for all operations undertaken in your business activity. It's crucial to keep a copy of each invoice, even in cases of self-consumption, with certain exceptions.
- Mandatory Issuance Cases: Invoices must be issued in all circumstances for the following operations:
- When the recipient requests it.
- For goods delivered to another Member State of the European Union.
- When recipients are Public Administrations.
- For work executions.
- For deliveries of