Electronic invoices provide an important means of reducing the costs of processing, sending, distributing and maintaining invoices, resulting in a simplification of administrative procedures and a considerable reduction in the amount of time and space consumed, as the invoices are transmitted through telematic means, accomplished by applying technical certification mechanisms (electronic signatures), which guarantee the basic elements required in any invoice (the authenticity of its origin and integrity of its content) and allow them to be maintained in digital format, which affords immediate access to them at any given moment.
Although we know perfectly well what an invoice is, its technical definition is "a document that reflects the delivery of a product or the provision of services, along with the due date and the amount to be paid in consideration." All invoices, regardless of the way in which they are sent (whether on paper or in electronic format), must include a series of mandatory fields. Article 6 of Royal Decree number 1496, Spanish law, which regulates the content of an invoice, establishes these fields as: Invoice number. Delivery date. Sender's and recipient's legal name. Sender's and recipient's Tax ID number. Sender's and recipient's legal address. Transaction description (tax base). Tax rate. Tax amount. Date of service (if different from the delivery date)
Proforma invoices basically contain much of the same information as the formal quotation, and in many cases can be used in place of one. It should give the buyer as much information about the order as possible so arrangements can be made efficiently. The invoices inform the buyer and the appropriate import government authorities details of the future shipment; changes should not be made without the buyer's consent. As mentioned for the quotation, the points to be included in the proforma are: 1.Seller's name and address 2.Buyer's name and address 3.Buyer's reference 4.Items quoted 5.Prices of items: per unit and extended totals 6.Weights and dimensions of quoted products 7.Discounts, if applicable 8.Terms of sale (include delivery point) 9.Terms of payment 10.Estimated shipping date 11.Validity date