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Who is required and who is exempt from issuing invoices?

Posted: Sun Dec 22, 2024 7:13 am
by Mitu6677
The obligation to issue invoices falls on entrepreneurs or self-employed persons when they carry out an economic transaction in which the client is:

Businessman or self-employed.
Public administration.
Particular.
In general, we can say that whenever there is a sale of a good or service between two parties, at least one of whom is a self-employed person or a company, an invoice is necessary.

2. What taiwan mobile number example information should an invoice include?
For an invoice to be valid, it must include a series of data that we indicate below.

The omission of any of them may invalidate the invoice before the Tax Agency.

Therefore, the essential information on invoices is:

Invoice number
All invoices must be numbered and follow a consecutive order. That is, at the beginning of the year you open a series and start with 1 and continue like this until December. At the end of the year and starting a new one, you must return to 1.

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Invoice issue date
On the invoice you must indicate the day, month and year in which the invoice was issued.

Your tax information
Tax information is, as you know, the full name of the self-employed person or company, the address and the ID or NIF.

Your client's tax information
You will also have to indicate all the information relating to your client: name, address and NIF or DNI.

The description of the product/service and price
Includes a list of the goods or services acquired in the sale with a description, the units, the cost per unit and the total.