Is it mandatory to enter NIF?
In both the simplified invoice and the receipt invoice, if the customer is an end consumer, it is not mandatory to enter the Tax Identification Number (NIF). However, the customer can request the inclusion of the NIF on the invoice, to benefit from the tax incentive related to some goods and services.
What is the Billing Limit?
A simplified invoice can only be issued for up to €1,000 for end line database or €100 for companies. There is no limit to the amount of an invoice-receipt.
Is it mandatory to enter an address?
When carrying out a transaction worth more than 1000 euros, it is mandatory to include the customer's name and address.
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Do these invoices serve as a Transport Guide?
A simplified invoice is not valid as a transport guide as it does not provide information about the loading and unloading location. On the other hand, an invoice-receipt serves as a transport guide if this information is mentioned in it.
What if the issue and delivery date are different?
When goods are supplied on a date other than the date of issue, only the receipt invoice can be used. Whenever there is a difference in dates, it is not possible to issue a simplified invoice.
What about VAT-exempt transactions?
It is not possible to issue a simplified invoice to prove a transaction exempt from VAT or covered by a special regime. Whenever there is a VAT exemption, an invoice receipt must be issued, stating the reason for the exemption.
How to Issue Invoices?
Simplified invoices and receipt invoices must be issued using certified invoicing programs (such as Vendus ) or on printed forms from printers (manual invoices) authorized by the Tax and Customs Authority, in accordance with the Regime for Goods in Circulation . These must be issued in duplicate (one copy for the trader, another for the customer) no later than the 5th business day after the purchase of goods or provision of services.
