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Issuing an invoice to an individual

The necessary details for issuing an invoice to an individual are mentioned in Art. 7 from the Accounting Act and Art. 114 from VAT.

In general, the requisites according to Art. 7 They're from ZSh:
1. name and number, containing only Arabic numerals;
2. date of issue;
3. name, address and identification number under Art. 84 from the Tax and Insurance Code of Procedure of the issuer and the recipient;
4. subject and value expression of the economic operation;

Различното в сравнение с фактурите към юридическо лице е идентификационния номер. The identification number of natural persons is mentioned in Art. 84 from DOPK and this is the person's personal identification number.

Any company issuing invoices and carrying out activity with data of natural persons as customers, доставчици и персонал трябва да бъде регистрирана в Комисия за защита на личните данни. В регистрационната си форма трябва да се попълнят всички възможни случаи, in which personal data will be used.

In practice, natural persons refuse to give their TIN. За този случай няма посочено ясно решение от НАП. Решение в случая е показването на сертификата за регистрация на издаващото фактури дружество в КЗЛД.

Sources: Art. 7 ZSh, Art. 114 VAT, Art. 84 DOPC

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