Faktureringsdatum

Faktureringsdatum, commonly referred to as the invoicing date, is the date that appears on an invoice indicating when the seller issues the bill to the buyer. It marks the point at which the sale is recorded for accounting purposes and often starts the payment terms. The date may be the same as the delivery date but can differ if the invoice is issued later or in advance under contract.

Payment terms typically begin from the faktureringsdatum, for example "net 30 days from the invoicing date." In practice, the start point can also be the delivery date or another agreed date, depending on the contract or jurisdiction. Clear dating helps prevent disputes over when the payment period begins.

From a tax and accounting perspective, the invoicing date is important for recognizing revenue and, in many jurisdictions, for determining the tax point for value-added tax (VAT) or sales tax. Rules vary by country and industry, and exceptions exist where tax is due at delivery or on cash receipt.

Invoices generally must include certain information, among them the faktureringsdatum, an invoice number, the parties’ names and addresses, a description of goods or services, quantities and prices, the total amount, and applicable tax details. Including the invoicing date helps ensure traceability and compliance.

Best practices include ensuring the faktureringsdatum is accurate, consistent with internal records, and clearly stated on all invoices. If the date differs from delivery or shipment dates, it should be specified to avoid confusion about due dates and penalties.