Wednesday, 27 November 2013

WHEN CAN BE USED DIFFERENT SERIAL NUMBERS FOR INVOICES

Today we will discuss about an issue that sometimes could cause some confussion to the companies or self-employed professionals. We are talking about the use of different invoice serial numbers.

Earlier this year came into force the new billing regulations that marked an important change in the form of bill of freelancers and companies, about which we spoke in our article BYE TICKETS, HELLO SIMPLIFIED INVOICE!. And as we were also discussing in our previous article about GETTING A PROPER INVOICE , there were some legal requirements that an invoice should have in order to be legal and valid.

One of these, the invoice number, obliged to be included it on the formal invoice and to keep a correlative order for all the incomes invoices that are being produced.

Invoicing with different series numbers is an allowed option under the new Invoices Law as it was in the past. There are cases in which this procedure is required, such as when an amended invoice has to be produced or in judicial proceedings, among other mandatory cases.

But apart from these mandatory cases, there could be others originated by our economic activity in which could be useful to get different serial numbers. This could be when we are running different activities, for example a commercial activity and a service activity. To get a better control and management of our business it could be helpful to split the invoicing and keep it in a separate order. Another case would be for example if we have more than one operation center or establishment so we can get the invoices separately depending on the origin of these. This can be extended to different product lines that can be specifically identified to carry different billing series

So as you can see, the law allows to get produced invoices with different serial numbers but in all the cases, what will be important is to get them properly produced with the requirements mentioned above. Doing this we will be avoid surprises in this matter on fiscal inspections

For further details do not hesitate in contact VP ADVISERS.

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