This Document Must Be Issued Before Delivering

The goods to the carrier (the one who will take care of the delivery) and serves to “accompany” and report. The goods sold, certifying the number, amount and transfer to the buyer.

The data require for the invoice from points 1 to 5 must be enter inside the DDT plus:

  1. the details of the company acting as carrier
  2. the number of packages and their weight
  3. the date on which the goods leave the warehouse
  4. the place of destination of the transport.

This being the case, it is therefore necessary to issue an

Invoice and a DDT for each sale with delivery but, obviously. This only causes useless complication in the case of sporadic sales of individual goods. While facilitating the work in case of repeated and / or remote sales. .

The legislator, realizing this thing, has foreseen the possibility of using special tools to remedy these situations:

  • the accompanying invoice is a document that is Bolivia Phone Numbers valid both as an invoice and as a delivery note, avoiding double document issuance. Inside, in addition to all the data of a normal invoice. The details of the carrier and the place of destination of the goods must also be enter;
  • the deferred invoice, on the other hand, is a document that allows the issuance of a single “summary” invoice. Of all the operations carried out and regularly reported with the same buyer and falling within the same agreement. This document must be issue by the fifteenth day of the month following deliveries and inside it must be indicate, in addition to the normal data of an invoice, the references (number, and date) of each individual document that reports a delivery (DDT, fiscal document or “integrate” receipt).

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Variation notes are use to change the

Amount of an invoice already issue, thus redefining the amount of the credit claimed by the seller from the buyer and the VAT collected on behalf of the State:

  • when there is an increase in the amounts compare to the original invoice, perhaps due to the increase in the cost of a component of the asset sold, a debit note is drawn up . The debit note can be issue at any time, it must report the details (number and date) of the original invoice internally and can generate the payment of penalties for the lower VAT paid in the periodic settlement (reason why, in general , instead of issuing this document a new invoice is issued).
  • when there is a decrease in the amounts compared to the original invoice, perhaps due to the impossibility of selling a certain product out of stock or due to the insolvency of the buyer, a credit note is drawn up . The credit note is not a mandatory document, and must be issue within one year from the issue of the reference invoice (with some explicit exceptions), the details of which must be report within the document itself.

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