Invoice Compliance and Tax Record Keeping Requirements
Classified in Mathematics
Written on in
English with a size of 2.31 KB
Understanding Invoices
An invoice is a document that legally certifies the delivery of goods and services. It serves as a formal request for payment and acts as a receipt.
Invoice Requirements
- Serial number or unique identifier.
- Signature, location, or target data (if the amount exceeds 100 €).
Issuance Timelines
- Standard: Issued within 30 days following the completion of a transaction.
- Grouped: Invoices for the same recipient can be grouped within 30 days after the end of the calendar month.
- Intra-community: Issued before the 16th of the month following the liquidation period.
Rectification and Storage
Rectification: Must be performed immediately, provided it is within 4 years of the VAT accrual, using a special numbering series.
Storage:
- Standard digital