• For the sale, you must use invoices, sales receipts or tickets, as applicable. In general, supermarkets issue invoices and not tickets, because the latter (tickets) are issued through “cash registers”, which have different characteristics and requirements. In this sense, it is important to note that some taxpayers have computer programs (software) that allow them to generate or print their own legal receipts, for which they are registered as such in the RUC, the latter being called “autoprinters”. On the other hand, the document formats provided for in Resolution No. 1382/05 constitute reference designs and the examples contained therein must be taken into account with regard to their use and proper filling. The IRPC taxable person who opts for the simplified VAT accounting system cannot require the printing of invoices, but only receipts to justify his income, he can in no case issue self-invoices for his purchases. The exception applies to the printing of invoices if the IRPC taxable person opts for general VAT, which is invoiced monthly. Currently, all companies wishing to start e-invoicing can voluntarily join SIFEN, beyond those already required by the government as part of their overcrowding plan. What happens if I am in the simplified plan and have invoices in stock? 10. Is there an upper limit on how I can emit auto-calculations? On the other hand, when it comes to providing personal services provided independently by people without a university degree, and moreover, the amount paid in this concept does not exceed the minimum wage on average, these expenses can be documented by self-billing. On the other hand, if the supply of personal services under Article 79(a) of Law No 125/91 is covered by VAT (exceeds the minimum wage), the service provider must issue his proof of purchase (invoice), or if these are provided by university professionals who exercise that profession, and whatever the amount of their income, So, in these cases, the use of self-calculation is not appropriate. (d) that the billing system (software) is integrated into the system referred to in Decision No. 412/04 or integrated into at least one of the following systems: stocks, credits and collections, cash and banks.
9. What expenses can I bear with self-bills? They can continue to be used until June 30, 2011 or until the expiry date of their stamping, whichever comes first, provided that these invoices in stock correspond to invoices you already had before January 1, 2011. If they later became printed checkbooks, they can no longer be used. 3. Can IRACIS, IRAGRO, IRPC and IRP taxpayers use Autobillura to purchase goods and/or services, and how much can it be spent? In this case, it is necessary to switch from the simplified regime to the general VAT assessment system in order to continue issuing invoices. The requirements to fulfill are the minimum if each taxpayer deems it appropriate to increase the data and information related to the vouchers, such as: identify the supplier or customer, the type of voucher used (invoice, ticket, ticket, etc.). Today, millions of commercial transactions are carried out daily by companies or by any person, the legal invoice represents proof of ownership and ownership of goods, complies with tax law, is an accounting document that supports a commercial transaction of goods or services. The legal invoice must include the name or business name of the taxpayer, RUC, stamp number, “validity”, start and expiry date, invoice numbers, on the other hand, date of issue, condition of sale (cash/credit), RUC number, name or name of the company, address, also quantity, description of goods and / or services, unit price, value of sales; exempt from paying VAT 5% or 10%, the total amount and payment of the tax.
EN: Electronic documents (electronic invoicing, electronic export invoicing, electronic import invoicing, electronic credit, direct debit, electronic automatic invoice, electronic remittance slip, other electronic documents) generated by the billing system of an authorized electronic issuer. It is the one issued by a computer system (software), which previously must also have an authorization from the SET that meets the required requirements, that is, the customer himself has the possibility to print the invoices, this type of invoice reduces printing costs, since it is not necessary to ask for checkbooks, Reduce costs in courier If you need to send the physical invoice, simply send the invoice via Gmail or any other digital means with the same legal value as a physical invoice. The duration is also 12 months. The electronic invoice is a document used to record a sale of a product or a service with legal validity. It is nothing more than the version of the physical (“paper”) invoice, but of virtually no digital existence. The State Secretariat for Taxation (SET) has adopted General Decision No. 105/2021, which provides for administrative measures for the issuance of electronic tax documents and designates taxpayers as issuers of electronic invoices. This Decision fixes the modification of the dates beyond which taxpayers who participated in the pilot plan and the voluntary enrolment phase of the integrated national e-invoicing system (SIFEN) only had to issue their tax documents electronically in accordance with General Decision No 95/2021, the new date being 1 July 2022. with the aim of achieving a sustainable and progressive implementation of SIFEN.