Considerations on the issue of invoices in service contracts

When is an invoice issued? What supporting documents must “have in the back”? What maturities can be invoiced?

The above are just some of the questions we ask when we want to invoice or to pay service contracts.

Thus, any “taxable person” has the obligation to issue an invoice no later than the 15th day of the month following that in which the goods were delivered or the services were rendered.

“Taxable person” means any person who carries out, in an independent and independent manner, economic activities of the following nature: production, trade, provision of services, including extractive activities, agricultural activities and activities of the liberal professions or assimilated to them. It is also an economic activity to exploit tangible or intangible assets for the purpose of obtaining income of continuity, whatever the purpose or outcome of that activity.

Service provision that results in successive settlements or payments, such as construction, assembling, consultancy, research, expertise and other similar services, are considered to be made on the date when works, work reports, other similar documents are issued To which the services performed or, as the case may be, according to the contractual provisions, upon their acceptance by the beneficiaries.

As regards the amount of the advances received in connection with a supply of goods / services, the taxable person must issue the invoice by the 15th day of the month following that in which he has received the advances, unless The invoice has already been issued.

The taxable person may draw up a centralized invoice for several separate deliveries of goods, separate deliveries of services, to the same customer under the following conditions:

a) to refer to operations carried out or for which advances have been received in a period not exceeding one calendar month;

b) all documents issued at the time of the delivery of the goods, the provision of services or the collection of advances must be attached to the centralized invoice.

In the case of a centralized invoice, it is not mandatory to mention the date of delivery or date of receipt of the advance.

These provisions are imperative. The parties to a contract cannot agree on the date of issue / receipt of the invoice. Any clause stipulating an issue / receipt of the invoice is hit by absolute nullity. The explanation is that the Fiscal Code provides for the times when an invoice can be issued, depending on the type of contract.

For clarifications and additional information on this subject, please contact us by email at office@paulopol.ro.