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What is an invoice?

An invoice is a commercial document that contains all the information related to a sale transaction, either products of services; indicating both the tax base and the corresponding taxes.

What should an invoice contain?

The fields defined below must necessarily appear on an invoice for it to be considered valid.

1. Invoice number

Each invoice must be identified by a unique and correlative number. This number must be correlated with the date, that is, later date invoices must also have subsequent invoice numbers. Nor can there be breaks in numbering.

2. Issue date

The date on which the invoice was created, including the day, month and year. Optionally you can add the due date, which indicates the deadline that the customer has to pay the bill.

3. Tax information of the issuer and receiver

It must include, at least:

  • National ID in case of freelancers, or Tax ID in case of companies.
  • Name or Social reason.

Other additional fields can be added, such as the address or telephone number.

4. Concept and tax rates applied

The invoice must break down the base and the corresponding taxes (VAT, equivalence surcharge ...).

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