The strange case of self-invoicing

[suchona.kani.z]

The variation notes are used to modify the amount of an invoice already issued, thus redefining the amount of the credit claimed by the seller against the buyer and the VAT collected on behalf of the State:

when there is an increase in the amounts compared to the original invoice, perhaps due to the increase in the cost of a component of the good sold, a debit note is drawn up . The debit note can be issued at any time, must contain the details (number and date) of the original invoice and can generate the payment of penalties for the lower VAT paid during the periodic liquidation (which is why, generally, instead of issuing this document, a new invoice is issued).

when there is a decrease in the amounts compared to the original netherlands email list invoice, perhaps due to the impossibility of selling a certain out of stock product or the buyer's insolvency, a credit note is drawn up . The credit note is not a mandatory document, and must be issued within one year of the issue of the reference invoice (except for some explicit exceptions), the details of which must be reported within the document itself.

It is always advisable to enter the variation notes in a section (section of the invoice register) different from that of the normal invoices issued, to avoid possible errors in the progression of the invoicing and to keep the documentation more orderly.

Now I have to make a revelation that I hope won't shock you: up until now I've been talking about invoicing only in reference to invoices issued by a company... but in reality invoicing also concerns invoices received by the company and issued by its suppliers.

I did this with the express intent of not complicating things, at least to this extent.

The part of billing that concerns the invoices issued (those relating to sales made by the company) is called active billing while the part relating to the invoices received (those relating to purchases by the company) is called passive billing .