edmundgray
commented
1 year ago Preceding Invoices occur when a correction is required.
EN 16931-1 A.3.5 Corrections
If a previously issued Invoice is found to have charged less than the proper amount, then a supplementary Invoice should be issued. It is essentially a normal Invoice, i.e. it charges VAT where appropriate, but it shall refer to the Invoice it is correcting. The Invoice is determined as a correcting or supplementary Invoice when; — the Business terms Group (BG-3) is included; — the Preceding Invoice reference (BT-25) points to the original Invoice; — the Preceding Invoice issue date (BT-26) may state the date of the original Invoice; — Invoice Note (BT-22) may state the reason for the correction. If the original invoice has been assigned to a Factor, the supplementary invoice has to be assigned to the Factor as well.
Decrease in Invoice Amounts – Credit Note or Negative invoice If a previously issued Invoice is found to have charged more than the proper amount, then a Credit Note or a Negative invoice is issued. A Credit Note is similar to an Invoice except that the Invoice Type is set to Credit Note. A Credit Note is determined as a credit to a previous Invoice when: — the Invoice type code (BT-3) is set to “credit note”; — This essentially means that all amounts are to be considered as a credit and thereby reducing the value of a preceding Invoice; — the Business terms Group (BG-3) is included; — the Preceding Invoice reference (BT-25) points to the original Invoice; — the Preceding Invoice issue date (BT-26) may state the date of the original Invoice; — Invoice Note (BT-22) may state the reason for the correction. Has the original invoice been assigned to a Factor the supplementary invoice has to be assigned as well.
Incorrect rate of VAT charged or other incorrect data – Credit Note or Negative invoice and revised Invoice When correcting an Invoice, either a supplementary Invoice or a Credit Note/Negative invoice is normally issued. The Issuer should also usually consider whether it is better to fully credit the original Invoice and then re-issue a new Invoice. This shall specifically be done if the incorrect rate of VAT is used in the original Invoice. The Seller is essentially cancelling the Invoice and issuing a new one. Whereas the Credit note and the Negative invoice shall refer to the original Invoice, the replacement Invoice would not be required to indicate either the original Invoice or the Credit Note, as they are both effectively cancelled. Has the original invoice been assigned to a Factor the Seller has to assign the new issued invoice as well and to inform the Factor about the cancellation of the old one. Example: If a Seller charges VAT and then subsequently the goods were delivered outside of the Member State, the Seller shall fully credit the original Invoice and then re-issue a new Invoice exempted from VAT.
phax
svanteschubert
Background
Several partial payments with corresponding VAT display have already been made / paid / posted / ...
In the final invoice, there is now an offsetting of the VAT already paid with the VAT still outstanding
Objective
Standard-compliant mapping of the facts (no use of ZUGFeRD 2. x Extended)
Support of digitisation along the entire process chain
Challenges
Reference to several preceding invoices is not possible (0..1 InvoiceReferencedDocument)
Reference to several documents is not possible in CII (extended 0..unbounded AdditionalReferencedDocument)
In the final or also final invoice belong
Reference to several documents is not possible (extended 0..unbounded AdditionalReferencedDocument)
With which TypeCode should a final invoice be represented?
Open Questions
How is the reference to several preceding partial invoices/advance invoices made?
Which values are to be shown in the final invoice?
Problem scaffolder
Can/must the total tax amounts of the final invoice be shown and reference be made to payments already made only in comment fields
Approaches
No mapping in the extension of the Xinvoice 2.0 (effective date 01.01.2021); Inclusion of 'Sub-items'
Implementation in profile EN16931 not given. Urgency given
Further Procedure
Dialogue on the overall process has just started.
Suggestion: Wait for the result of the dialogue?
Recommendation: Cumulative invoices, previous ones "no longer interest" because all contents are provided anyway. Tax statement is provided as an accompanying document (e.g. as a table). Some companies have already implemented this.
Keyword: free text field at document level
Mr. Vinz distributes concrete request with example documents.