An invoice (or bill) is a document that testifies that a transaction has been concluded — that is, that an obligation has arisen to pay for goods or services.
Outgoing and incoming invoices
- Outgoing invoice — the one issued by the seller to the buyer
- Incoming invoice — the same invoice, viewed from the recipient’s perspective
When you issue an invoice — that someone owes you money. When you receive an invoice — you owe someone money.
What is a proforma (pro forma invoice)?
A proforma is a useful document. Why?
A proforma does NOT oblige the issuer of the document to pay VAT — unlike an invoice, where the obligation to pay VAT must be fulfilled regardless of whether the invoice has been paid or not.
A proforma is often also treated as:
- An offer for the delivery of goods or services
- At the same time a request for payment
After payment, an invoice must be issued.
What an invoice should contain — basic company data
- Company logo
- Full company name
- Official address
- TIN
- Giro account
- VAT number
- Contact tel. and email
- Giro account of your company
- Data of the company to which the invoice is addressed — including a mandatory TIN
Service data
- Invoice number
- Date of issuance
- Due date
- Place
- Date of transaction
- Serial number of the service
- Description of the service
- Amount excluding VAT, VAT (%)
- Total amount
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