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Invoice

TermDefinition
INVOICE Acommercial document issued by businesses to indicate a transaction, and request payment for the product or service provided
VAT BASE The amount of discounted goods + undocumented ancillary costs + billed packaging
VAT-inclusive prices To work out a price including the standard rate of VAT (22%), multiply the price excluding VAT by 1.22
VAT-exclusive prices To work out a price excluding the standard rate of VAT (22%) divide the price including VAT by 1.22
VAT RATE The VAT percentage applied to VAT base
What information is required on a VAT invoice? A progressive number of issuing and the issuing date; The seller’s and buyer's identification data; sales terms; description of goods; VAT base and rate, total amount.
e-INVOICE A digital document whose authenticity and integrity are guaranteed by the presence of the electronic signature of the person issuing the invoice; the transmission of the invoice to a specific Interchange System (Sistema di Interscambio - SDI)
VAT Value added tax is charged on supplies of goods or services carried out within the territory of Italy in the exercise of a business, trade or profession, and on imports carried out by any person
VAT 22% The standard VAT rate in Italy. Reduced rates (4%, 5% and 10%) are applied to specific goods and services
Created by: Slybzz
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