Faktureringsunderlag

Faktureringsunderlag, which translates to "invoicing basis" or "documentation for invoicing" in English, refers to the supporting documents that justify the amounts and details presented on an invoice. In business and accounting, it is crucial for maintaining accurate financial records and ensuring transparency in transactions. These documents provide proof of goods delivered, services rendered, or expenses incurred, all of which are billable to a client or customer.

Examples of faktureringsunderlag include purchase orders, delivery notes, timesheets, project reports, contracts, and receipts for additional expenses. When a company issues an invoice, it must be able to refer to these underlying documents to substantiate every item listed. This is important for internal audits, external audits by tax authorities, and for resolving any potential disputes with customers regarding billing accuracy.

The concept of faktureringsunderlag is fundamental to sound financial management. It ensures that all invoiced amounts are legitimate and can be verified. Without proper supporting documentation, an invoice might be considered incomplete or inaccurate, potentially leading to financial discrepancies, legal issues, or damage to business relationships. Maintaining these records systematically is a standard practice in accounting and bookkeeping.