faktura

Faktura is a document issued by a seller to a buyer that requests payment for goods delivered or services rendered. It serves as a formal payment demand and as a key accounting record for both parties. In many jurisdictions it is also the primary basis for tax reporting and deduction.

A typical faktura includes a unique invoice number, issue date, seller and buyer names and addresses, tax or business identifiers, a description of goods or services, quantity and unit price, any discounts, subtotal, applicable taxes (for example VAT or sales tax), the total amount due, currency, payment terms, and the due date. It may also include payment instructions, delivery note references, and references to purchase orders.

Formats and delivery: Faktura can be issued on paper or electronically. Electronic invoicing, or e-invoicing, is common and often standardized (for example PEPPOL in the European Union) to facilitate cross-border processing. A formal VAT invoice may require specific information such as the VAT rates and the seller's and buyer's tax identification numbers.

Legal and fiscal context: In many countries, invoicing obligations are tied to VAT or sales tax rules, and invoices must be retained for several years for tax audits. Conversely, simplified receipts may be used for low-value transactions. In cross-border trade, invoices may carry additional information such as intracommunity VAT numbers and reverse charge references.

These practices vary by jurisdiction, so local regulations determine the exact content, format, retention periods, and the legal status of a faktura.