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UML class diagram depicting a invoice. Electronic invoicing (also called e-invoicing or einvoicing) is a form of electronic billing.E-invoicing includes a number of different technologies and entry options and is usually used as an umbrella term to describe any method by which a document is electronically presented from one party to another, either for payment [1] or to present and monitor ...
A near-time invoice reporting system requires the taxpayer to report all invoices within a certain amount of days after the invoice was actually sent to the buyer. An example of such a system can be found in Spain. The system is called Sistema de Información Inmediata (SII) and companies have 4 days to report all invoices after issuance. [9]
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Although real goods are changing hands, until an actual invoice is issued, real money is not. Rather, debits and credits are being logged in an accounting system to keep track of inventories shipped and payment. [4] When a price is included on a debit note, it is the price which the customer was actually charged for those goods.
A credit note lists the products, quantities, and agreed prices for products or services the seller provided the buyer but the buyer returned or did not receive. It may be issued in the case of damaged goods, errors or allowances. In respect of the previously issued invoice, a Credit Memo will reduce or eliminate the amount the buyer has to pay.
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