Essential Commercial Documents: Sales and Payment Records

Commercial Sales Documents

Item 5.1: Documents of Sale

• The Order: A document detailing customer demand and the conditions under which items were purchased. It includes the order number, date, location, and identification of both the issuing and receiving companies.
• The Delivery Slip: A document that details and justifies the delivery of goods to the client. It includes vendor ID, buyer identification, shipping characteristics, shipment observations, and the customer signature.
• The Bill (Invoice): A legal document proving the sale of goods or services. It includes the seller's identification, customer ID, invoice number, date, location, description, reference, discounts, tax base (the amount on which the 18% VAT is calculated), applicable surcharges, and the total amount.

Documents of Payment

• Check: A document instructing a financial institution to pay a specific amount of money to a designated person or entity. Key elements include the payer, checking account number, amount (in numbers and words), place and date of issue, signature, and check number.
  • Types: Bearer, nominative, and crossed.
  • Deadlines: Issued and payable in Spain (15 days), Europe (20 days), and outside Europe (60 days).
• Bill of Exchange (BoE): A document by which one person (the drawer) orders another (the drawee) to pay a sum of money on a specific date (maturity) to a third party (the holder).
• Drawer: The person who issues the order to pay.
• Drawee: The person who pays the amount.
• Holder: The person to whose order the bill must be paid.

Receipt: A document proving payment of the amount due.