Factura legal, ¿qué requisitos debe cumplir?
Si quieres saber cómo hacer una factura legal, este post te interesa. En el siguiente artículo trataremos los términos y condiciones que debe cumplir toda factura para que se considere legal.
Recuerda que ya habíamos comentados en el anterior post sobre cuáles son los aspectos a tomar en cuenta a la hora de realizar una nueva factura. Así pues, si te quedaste con alguna duda, te adjuntamos de nuevo el post sobre Factura e IVA deducible donde podrás consultar todos los datos.
Ahora sí, vamos a ver los aspectos a tener en cuenta para que una factura sea legal. Sigue leyendo!
Datos para una factura legal
La factura para que sea legal, debe contener, como mínimo, los siguientes datos:
- Lugar y fecha de emisión: la fecha de emisión nos indica el momento en el que se imputan los impuestos correspondientes. Por ello es muy importante, informarle debidamente.
- Número de factura y serie. La numeración de la factura ha de ser única y correlativa, es decir, no pueden haber dos facturas con la misma numeración en un mismo año. Cabe la posibilidad de establecer diferentes series cuando haya varios establecimientos o centros de facturación.
- Datos fiscales tanto del emisor como del receptor.
- Nombre, apellidos o denominación social
- Número de identificación fiscal, NIF o CIF
- Domicilio
Casos a tener en cuenta en una factura
1. Factura a un no residente:
Cuando se facture a un no residente ha de constar la localización del Establecimiento Permanente.
2. Destinatario persona física:
En el supuesto de que el destinatario sea una persona física que no sea autónomo, bastará con que figure el nombre y su número de identificación fiscal, NIF.
3. Concepto, importe e impuestos:
Hay que describir la operación (producto/servicio vendido) y su contraprestación total, debe quedar reflejado el importe antes de impuestos (Base imponible) y el total.
4. Factura con retención:
Cuando una factura se emita con retención, para el cálculo de la Base Imponible deberá de tener en cuenta el importe del servicio vendido menos la retención de IRPF y los posibles descuentos que se puedan aplicar.
5. Factura sujeta y no exenta de IVA:
Si la operación llevaba a cabo está sujeta y no exenta de IVA, deben aparecer en la factura los datos para identificar la Base Imponible, el tipo tributario y la cuota repercutida.
Os aconsejamos consultarlo con vuestro asesor fiscal y contable especializado en Odoo.
6. Distintos tipos de IVA:
Si la factura está gravada con distintos tipos de IVA, se ha de diferenciar cada producto/servicio con el tipo de IVA correspondiente.
7. Factura electrónicas:
Las facturas electrónicas tendrán la misma validez que las originales siempre que contengan idéntica información en la factura emitida y en la recibida y aparezcan los datos enumerados.
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