the balance is certified by the payment receipt

[suchona.kani.z]

Each of these phases and any variations must be certified through a specific document:

the agreement is certified through the drafting and signing of a contract;
everything in between the agreement and the balance is certified with the documents that are part of the invoicing process (Advance Invoices, Invoices, Fees, Delivery Notes, Accompanying Invoices and Variation Notes).
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Invoicing therefore represents the set of documents and procedures to be followed in their issuance, in order to correctly certify the various phases of a sale.

But invoicing also fulfills a legal/tax task: to correctly record and certify the VAT that the company will have to pay to the State.

For this reason, the law requires companies to follow a series of korea email list rules in issuing and storing invoices, establishing that each document must specify the amount of the tax or the reason why it is not present in the document itself.

Since, as we have already seen in the article on the Flat-Rate Regime , VAT is a tax that the company collects on behalf of the State from its customers, it is necessary that all the amounts and the operations that generated them are reported in a precise and timely manner.

Having irregular documentation can cause serious problems, ranging from paying fines to complex and expensive tax audits.

When issuing an invoice
As you probably already guessed, the invoice is such a basic document within the invoicing process that it even gives it its name: for this reason we will start by explaining how it is issued and what data should be included in an invoice, and then take a look at the other documents.