An invoice serves as proof of a commercial transaction.
Invoice is the action and effect of making . The term, however, has various uses and meanings. Its etymological origin is found in the Latin factūra. For example: “These pants are well made,” “The idea is not bad, but I think you missed the bill.”
The notion, on the other hand, refers to the relationship of the items included in a commercial operation . This is a detailed account of these operations , including factors such as quantity, weight, measurement and price: “Last month I received an electricity bill for 300 pesos,” “I need a type A invoice to present this buy from my boss” , “I have to go to the telephone company to claim the bill: it seems to me that they forgot to send it to me” .
The issuance of invoices is mandatory in commercial operations. The invoice is a receipt that grants rights to the buyer and implies a series of obligations and responsibilities to the seller.
Types of invoices
There are various types of invoices, however, among the most significant are the following:
- Normal . It is one that makes clear the provision of services or the sale of specific products in addition to the prices, the data required by law and the corresponding taxes.
- Simplified . As its name indicates, it is one that, compared to the previous one, is differentiated by the fact that it has very little data.
- Recapitulative . This type of invoice acts as a recapitulation of other previous groups of invoices issued.
- Rectification . It is one that is used either to correct a previous invoice that has been issued or to address various returns of specific products or items.
However, we cannot ignore the existence of what is known as electronic invoice , which has appeared as a result of what would be the development of new technologies and specifically the Internet . Thus, under that name is the invoice that leaves aside traditional paper, as it is presented in an XML format, and has the same legal validity as the physical one.
In the case of Spain , the elements that are established as vital and necessary when making an invoice are several. These include the invoice number, the place and date of issue, the details of both the supplier and the buyer, the detailed description of the sale, the price per unit and the total purchase, the VAT due. apply and finally the signature.
In Argentina and Uruguay, invoices are buns offered in bakeries.
The term in Argentina and Uruguay
In Argentina and Uruguay , a type of bun or cake sold in bakeries is known as invoice. They are usually eaten during breakfast or snack to accompany coffee with milk, hot chocolate, chocolate milk or mate .
The most popular bills are croissants or croissants , which can be made with butter or fat. Invoices are also made filled with dulce de leche, sweet quince or pastry cream, or covered in sugar.
Invoices are usually sold by the unit and by the dozen. It is possible to buy a dozen croissants or the same type of bill, although it is also common to combine different types.