faktuur

A faktuur is a commercial document issued by a seller to a buyer that requests payment for goods delivered or services performed. It functions as a bill and as a formal claim for the amount due. The document typically records the parties involved, dates, and the terms of sale. A faktuur usually includes: an invoice number, issue date, the names and addresses of seller and buyer, a description of goods or services, quantity, unit price, any discounts, subtotal, applicable taxes (such as VAT), the total amount due, currency, and payment terms (for example net 30 days) with payment instructions and reference details. It may also reference a purchase order, delivery note, or contract, and include tax identification numbers and the seller’s registration information where required by law. Some jurisdictions require additional fields, such as the tax rate or tax base, and the amount of tax to be remitted.

There are several types of faktuur, including standard invoices, pro forma invoices (a non-binding quotation presented before delivery), simplified invoices for small sums, and recurring or periodic invoices for ongoing services. In many countries, invoices are essential for accounting, VAT compliance, and financial auditing; they also serve as supporting documentation for payments, deductions, and credit management.

With digitalization, e-invoicing and electronic billing have become common, enabling electronic transmission, archiving, and integration with accounting software. The core purpose remains to document a debt and facilitate payment.