How to distinguish between an invoice and a delivery note as a self-employed person

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The vast majority of tax offences are caused by unintentional errors on the part of those involved. The paperwork is not easy when you have to answer to the tax authorities, and the presence of the invoice and the delivery note only makes it more complicated.

In fact, one of the most common causes of fines among self-employed workers is incorrect payment of taxes every three months. In such cases, the presence of supporting documents is vital to avoid being singled out by the authorities.

Invoice and delivery note
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A document that supports but does not oblige
One of the first tasks that any self-employed person learns is to keep their accounting records up to date . Invoices become the totem around which the entire fiscal and bureaucratic life of each worker revolves.

However, many people are unaware of the role played by guatemala number data the delivery note in the legal guarantees of the sale of goods. While the invoice is required by law, this last role is only essential in certain cases .

" The delivery note is a commercial, internal and verification document ," describes the lawyer and vice president of ATA, Alberto Ara . " It is used to reflect that the delivery of the goods has been completed ."

When a supplier completes the sale and delivery of a good, he issues this document to verify that the exchange has occurred correctly. However, " it is not valid as proof of an operation ."

The person receiving the goods may also request the delivery note. The other party, regardless, will always be entitled to request a copy of it.

This receipt, however, only serves as proof of delivery. It is not legally valid as proof of payment.

When is it mandatory?
The invoice, which is mandatory for sale, may expressly mention the delivery note to avoid including all the details of the agreement.

In this case, the delivery note itself also becomes mandatory, since it is necessary to validate the invoice that the Administration will consider when deciding whether there is an irregularity or not.

Without a delivery note, the invoice cannot be used as a document guaranteeing any deduction of expenses . Furthermore, it will be completely ignored in VAT taxation as it does not contain the vital information that it must contain.

The above-mentioned assumption usually occurs when there are summary invoices involved : those that include information relating to different operations on different dates, within the same calendar month and to the same recipient.

What should a delivery note include?
Although it is not a document that is always required by law, in order to fulfil a minimum role of support and guarantee, the issuer and receiver meet certain minimum requirements to consider .

In order for the delivery note to be referenced on the invoice, it must include:

Place and date of issue.
Document code or number.
Identification data of the issuer and receiver.
Place and date of delivery.
Signature and seal.
Quantity and description of products/services.
It is also advisable that the document include the tax-free price of the purchase . If this is not reflected, it would be the only formally distinctive information on the invoice.

With the price recorded, in any case, the probability of mismatches or disagreements between the parties is reduced .