[Kde-finance-apps] Re: payment detection

[mvillarino]

> Also, the invoice seems to lack data. The payer (including name and
> perhaps other data like id or company tax id, as issued in some
> countries), expected payment date, expected number of payments

Concerning invoice contents' only:
For european union regulation, please check
http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2006:347:0001:0118:en:PDF
(please goto page 43, where it starts "Content of Invoices".

Article 226
Without prejudice to the particular provisions laid down in this
Directive, only the following details are required for VAT purposes on
invoices issued pursuant to Articles 220 and 221:
(1) the date of issue;
(2) a sequential number, based on one or more series, which uniquely
identifies the invoice;
(3) the VAT identification number referred to in Article 214 under
which the taxable person supplied the goods or services;
(4) the customer's VAT identification number, as referred to in
Article 214, under which the customer received a supply of goods or
services in respect of which he is liable for payment of VAT, or
received a supply of goods as referred to in Article 138;
(5) the full name and address of the taxable person and of the customer;
(6) the quantity and nature of the goods supplied or the extent and
nature of the services rendered;
(7) the date on which the supply of goods or services was made or
completed or the date on which the payment on account referred to in
points (4) and (5) of Article 220 was made, in so far as that date can
be determined and differs from the date of issue of the invoice;
(8) the taxable amount per rate or exemption, the unit price exclusive
of VAT and any discounts or rebates if they are not included in the
unit price;
(9) the VAT rate applied;
(10) the VAT amount payable, except where a special arrangement is
applied under which, in accordance with this Directive, such a detail
is excluded;
(11) in the case of an exemption or where the customer is liable for
payment of VAT, reference to the applicable provision of this
Directive, or to the corresponding national provision, or any other
reference indicating that the supply of goods or services is exempt or
subject to the reverse charge procedure;
(12) in the case of the supply of a new means of transport made in
accordance with the conditions specified in Article 138 (1) and
(2)(a), the characteristics as identified in point (b) of
Article 2(2);
(13) where the margin scheme for travel agents is applied, reference
to Article 306, or to the corresponding national provisions, or any
other reference indicating that the margin scheme has been applied;
(14) where one of the special arrangements applicable to second-hand
goods, works of art, collectors' items and antiques is applied,
reference to Articles 313, 326 or 333, or to the corresponding
national provisions, or any other reference indicating that one of
those arrangements has been applied;
(15) where the person liable for payment of VAT is a tax
representative for the purposes of Article 204, the VAT identification
number, referred to in Article 214, of that tax representative,
together with his full name and address.

Article 227
Member States may require taxable persons established in their
territory and supplying goods or services there to indicate the
VAT identification number, referred to in Article 214, of the
11.12.2006 EN Official Journal of the European Union L 347/43
customer in cases other than those referred to in point (4) of Article 226.


Please also check:
http://ec.europa.eu/taxation_customs/resources/documents/taxation/vat/traders/invoicing_rules/phase_4_final_report_en.pdf

In Spain, that article 226 b is as follows (because there where
previous regulations more detailed in this point):

a) Number and, if appropriate, series. Invoice numbering within each
series will be correlative.
Invoices may be issued by separate series when there are justifiable
reasons and, among other cases, when the issuer have several operation
centers and when  performing dispatch operations of different nature.
However, it is mandatory in any case, the issue of specific series for
the following kinds of bills:
1) Those referred to in Article 2.3.  [Note: of the spanish law]
2) Those issued by the recipients of operations or by third parties
referred to in Article 5 [Note: of the spanish law], for each of whom
there must be a unique series numbert.  [Note2: This refers to
invoices wich are issued by the party receiving the goods or services
instead of the usual thing, that is, being issued by the partie
selling the goods or the services.]
3) Rectificative/Amendment invoices [Note: Hope this is the good
translation; These are inv. issued to correct a previous one with
mistakes that by some reason you can not declare null and void].

And just out of curiosity, concerning invoices in the electronic
system called alkimia: why not to reuse the invoices as defined in
ubl, svefaktura, factura-e et. al ?

With kind regards,
Marcelino Villarino