As a general rule, are all tax deductible expenses that are necessary for the development of economic activity that takes place and are properly supported by invoices and order tax deductible
you must include the following information and / or requirements:
- Place and Date of Issue .
- Number and, if applicable, Series. The numbering must be correlated and may establish different series, especially when multiple billing centers.
- Tax details . Name, Last Name or Company Name, Tax Identification Number and address both the biller and the recipient.
In the case of non-residents have to indicate the location of its permanent establishment. In the event that the recipient is an individual not to develop economic activities, simply stating their name and tax identification number.
- Description of transaction and total compensation. If the transaction is subject to and not exempt from VAT must appear in the invoice all the information needed to identify the tax base, tax rate and the tax charged.
If the bill will apply different VAT rates should be differentiated transactions subject to each type. When the fee is duly reflected in the price, indicate the type applied or the words "tax included" if you are authorized to do so.
invoices issued by electronic means have the same validity as the original if containing identical information on the invoice and the receipt .
For supplies Used Goods, works of art, antiques or collectibles, subject to Special VAT regime for this designation, must enter that fact on the invoice.
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