9 things you can't forget about invoices

Seguimos con los consejos relacionados con el reglamento de Facturación, ya que como empresarios nos vemos obligados en la mayoría de los casos a expedir facturas. Puede haber muchas formas de decirlo pero una empresa sin facturas es como un jardín sin flores y como de botánica no vamos muy sobrados, sigamos con los consejos que no debemos olvidar a la hora de hacer o recibir facturas:
1. La factura debe reflejar, salvo casos especiales, los siguientes puntos:

1. If the company has more than one invoicing series, the Seriesseries, the number of invoice (which must be correlative within the same series). Remember that the series is obligatory when they are rectifying invoices, intra-community invoices, sales of mobile phones, silver, video game consoles, etc. (as long as these deliveries are made between business people)laptop computers (Provided that these supplies are made between business people) and digital tablets (Where such supplies are business to business)..
2. The date of issue and the date on which the operations were carried out if different from the date of issue, the full name and address of the customer and of the issuer of the invoice, VAT NUMBER.
3. Description of the transactions, with sufficient detail to know the applicable VAT rate, reflecting its unit price and any discount or rebate that may be applied.
4. The tax rate(s)the tax liabilitythe legal provision applicable in the case of exemption from VAT

2. If the activity allows the issuance of simplified invoices (if you are not sure about this, check our blog if you are not sure, see our entry Do all entrepreneurs have to issue invoices? If the activity allows the issuance of simplified invoices, do not forget the following contents:

1. If the company has more than one billing series the Seriesseries, the number invoice number (which must be correlative within the same series).
2. The date of issue and the date on which the operations were carried out if different from the date of issue, the full name and address of the issuer of the invoice, VAT NUMBER.
3. Identification of the type of goods.
4. The tax rate(s) and optionally the expression "VAT INCLUSIVE", the total consideration.
5. If the recipient of the simplified invoice is a business or professional and so requires, the issuer of the invoice must include the customer's tax details.

3. On which support should I issue the Invoices? Invoices can be issued on any medium, paper o electronic format provided that:

1. The authenticity of its origin is guaranteed.
2. The integrity of its content
3. Its readability
4. And all of the above from the date of issue and for the entire shelf life.

4. Beware of electronic invoices, tips. An electronic invoice is one that contains all the requirements mentioned in this post and has been issued in electronic format. However, it is important to bear in mind:

1. That in order to be valid the addressee must have given his or her consent to receive it in this way.
2. To authenticate the origin it must be electronically signed by the issuer using a method approved by the tax office.

5. ¿Qué plazo tenemos para emitir una factura? Las facturas deben ser expedidas en el momento de realizarse la operación, no obstante cuando el destinatario es un empresario o profesional pueden expedirse antes del 16 del mes siguiente a aquél en que se haya producido la citada operación. Pero Atención: En las entregas intracomunitarias la fecha de la operación es el día en el que se inicia el transporte hacia el destino
6. Moneda y lengua. Los importes que figuran en la factura pueden expresarse en cualquier moneda, siempre que el importe del impuesto se exprese en euros. En cuanto a la lengua, las facturas pueden expresarse en cualquier lengua, ahora bien, la Administración tributaria puede exigir una traducción en caso de comprobación o inspección.
7. ¿Qué son las facturas recapitulativas? Pues son aquellas facturas que incluyen distintas operaciones realizadas para un mismo destinatario-Cliente dentro de un mismo mes natural; aunque pensar en el quinto consejo, que también se puede aplicar aquí.
8. Un Duplicado no es una factura original y sólo pueden emitirse porque existen varios destinatarios o por el extravío de la factura original. Es obligatorio que en cada uno de los ejemplares duplicados se haga constar la expresión “DUPLICADO”
9. Cuándo puedo utilizar las facturas rectificativas (que deben recogerse en una serie diferente):

1. In cases of incorrect application of the tax rate
2. In cases of modification of the taxable amount, provided that this change does not arise from the return of goods, containers or packaging; in this case, the discounting of these amounts on subsequent invoices is authorised, provided that the final result of the invoice is positive.
3. The invoice(s) to be corrected must be stated
4. Invoices that discount transactions that have actually been carried out but which could not be collected from the customer are not rectifying invoices and therefore are not authorised.

We hope that this post can serve as a reference to resolve any doubts you may have when issuing invoices and to be able to tell your suppliers or creditors not to make legal errors when issuing theirs, as an error in the preparation of the invoice may result in the invoice received not being deductible because it is incorrect, so let's review it.