The term invoice, from Latin invoice, has various uses and meanings. It is understood by invoice to the action and effect of doing. For example: “These pants are of good workmanship”, “The idea is not bad, but I think you failed in the invoice”.
Invoice, on the other hand, is the list of items included in a commercial operation. It’s about the detailed account of these operations, including factors such as quantity, weight, measurement and price: “Last month I received an electricity bill of 300 pesos”, “I need a type A invoice to present this purchase to my boss”, “I have to go to the telephone company to claim the invoice: it seems to me that they forgot to send it to me”.
The issuance of invoices is mandatory in trade operations. The invoice is a proof that grants Rights to the buyer and that implies a series of obligations and responsibilities to the seller.
There are various types of invoices, however, among the most significant are the following:
Normal. It is one that makes clear the provision of services or the sale of specific products in addition to the prices, the data required by law and the corresponding taxes.
Simplified. As its name indicates, it is one that, with respect to the previous one, differs by the fact that it has very little data.
Recapitulative. This type of invoice serves as a recapitulation of other previous groups of invoices issued.
Corrective. It is one that is used either to correct a previous invoice that has been issued or to address various returns of certain products or items.
However, we cannot ignore the existence of what is known as electronic invoicing, which has appeared as a result of what would be the development of new technologies and specifically the Internet. Thus, under that denomination is the invoice that leaves aside what is the traditional paper, since it is presented in an XML format, and that has the same legal validity as the physical type.
In the case of Spain, the elements that are established as vital and necessary when making an invoice are several. Among them are the invoice number, the place and the date of issuance of the same, the data of both the supplier and the buyer, the detailed description of the sale, the price per unit and the total purchase, the VAT due apply and finally the signature.
On Argentina Y Uruguay, it is known as an invoice to a type of bun or sponge cake sold in bakeries. They are usually eaten during breakfast or as a snack to accompany coffee with milk, hot chocolate, chocolate milk or mate.
The most popular invoices are half moons or Croissants, which can be made with butter or fat. Invoices are also made filled with dulce de leche, sweet quince or pastry cream, or covered in sugar.
Invoices are usually sold by the unit and by the dozen. It is possible to buy a dozen croissants or the same type of invoice, although it is also usual to combine different kinds.