/ Elements of an invoice for payment
A good, legally-sound invoice should contain all the information the customer will need to make payments
Typical list of elements of an invoice for payment:
- The word "Invoice for payment"
- Invoice number for payment in the e-Cont.md system;
- Invoice number (internal identifier) of the Seller;
- Date of issue of invoice for payment;
- Validity period of the invoice for payment (in days);
- Date of transfer of goods or materials, provision of works or provision of services;
- Seller's company name, Cod fiscal (IDNP or Tax ID), address, phone number and E-mail;
- Name of the Buyer/Payer (company) or Name and Family of the individual (optional);
- Mobile phone number and E-mail of the Payer;
- Terms and conditions;
- Lines describing each product or service;
- Unit cost of a product/service;
- Tax rates;
- Total amount due and currency name;
- Notes from the Seller.
Legislation of the Republic of Moldova
Invoice for payment – Briefly
The invoice for payment IS the primary document, but is NOT a primary document of STRICT reporting;
In ELECTRONIC form, the signature is NOT a MANDATORY element.
- (7) Primary documents contain the following mandatory elements:
- a) the name and number of the document;
- b) the date the document was drawn up;
- c) name, address, IDNO (fiscal code) of the entity on behalf of which the document is drawn up;
- d) name, address, IDNO (fiscal code) of the recipient of the document, and in the case of individuals - IDNP (identification number);
- e) content of economic facts;
- f) units of quantity and value in which economic facts are expressed;
- g) positions, surnames, names and signatures of persons responsible for the implementation (commission) of economic facts.
- (71) In cases established by the Ministry of Finance, units of value in which economic facts are expressed in primary documents are not a mandatory element.
- (8) Depending on the provisions of regulatory enactments and the information needs of the subject, primary documents may include other elements in addition to those provided for in paragraph (7).
- (9) In the case of drawing up primary documents, with the exception of primary documents of strict accountability, in electronic form, the signature is not a mandatory element. In such cases, the method of identifying the persons who initiated, ordered and/or approved the implementation of the relevant economic facts is established by internal procedures.