According to Order No. 8632/2014 , each document must be issued linkedin database a sequential numbering and date of issue : “all types of documents, identified through their respective designations, must be issued chronologically in one or more series, conveniently referenced, according to commercial needs, and must be dated and numbered progressively and continuously, within each series.”
For this reason, it is not permitted to issue invoices:
With a date prior to that of the last document issued;
With a date later than that on which the document is being issued.
It is also advisable to rectify invoices through a credit note rather than cancelling them.
Billing Series Issuance Format
Ordinance 340/2013 requires compliance with some format rules:
Document Type + Series + Number
For example, an invoice series will have the following format in the case of an invoice: FT 2017/1.
Document Type: internal document code (FT for invoices or FTR for receipt invoices);
Series: internal code chosen by the company (for example 2017);
Number: sequential numbering of each document issued, defined by document type. In this case, 1 is the invoice number.
Note: if you change your billing program (for example, to Vendus ), you must create a new series and start the sequential numbering of documents from number 1. From a legal point of view, it is not permitted to have documents from a given billing series with origins in different programs.
In the case of Vendus, series are created automatically, even after the end of the calendar year.
Advantages of Billing Series
There are advantages to using sequential billing numbering :
It is an effective way of organizing the company's billing;
When a company has several establishments, it allows you to use different series for each business.
