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When a procedure in the account system designated invoicing (of Latin-Spanish factura to be paid by), with which a calculation is provided to a customer over (in rare cases also only intended) supplies and/or achievements taken place. With the invoicing also a reservation of the business case takes place on suitable accounts (sales profits, demands or cash, value added tax).
Both to the invoicing procedure and to the calculation place different regulations (above all the commercial law and the tax law) to minimum requirements: So the calculation name and address of the calculation plate and the receiver of the calculation, with their price, has a list of all supplied goods and furnished achievements if necessary VAT totals year to date, terms of payment, the date of the production to contain a clear invoice number and the tax number of the enterprise.
All enterprise information systems support invoicing procedures in different kinds of play.
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I» Income» Initial costs » Internal revision (economics) » Inventory » Inventory » Invoicing |
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