What are debit notes and credit notes?
What are debit notes and credit notes?
In this article, we will discuss issues related to a debit note, which is a type of tax invoice. Additional leaves have objects to use. For correcting mistakes caused by tax invoices that have been issued previously. Use the method of adjusting the base to the value of taxes and VAT. But must be in accordance with the specified conditions, that is, VAT must be registered, used to issue a tax invoice. And there are events that result in increasing debt, for example, there is an increase in product prices. and there is an increase in service prices
In the case of issuing a debit note The invoice issuer is required in the month in which the aforementioned events occur. But if unable to issue in that month, a debit note can be issued in the following month. whereby the issuer of the debit note must include the debit note item in the sales tax report as well Or if it is the recipient, they must include a debit note in the sales tax report as well.
details in the invoice
- what it says is an invoice
- Details of the seller, including name, address, ID card number
- Buyer details, including name, address
- Enter the number of the original tax invoice
- date/month/year issued
- Inform the reason for increasing the debt
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