INVOICE, DELIVERY NOTE, AND SUMMARY INVOICE - WHAT YOU NEED TO KNOW

The preparation of certain commercial documents is subject to some obligations. What are these mandatory mentions? What are the penalties in case of anomaly?

The invoice is a commercial and accounting document justifying any commercial transaction between the seller and the buyer. It must include certain mandatory information as required by the regulations in force.

It is worth noting that it is allowed to use the delivery note instead of the invoice for regularand repetitive commercial transactions concerning the sale of goods to the same customer.

For sales made during one month through the insurance of a delivery note, the regulations provide for a summary invoice to be issued indicating the monthly sales made.

Establishing non-conforming invoices, in the cases provided for by the regulation in force, is sanctioned by a fine that can go from 10.000 DA up to 50.000 DA.

Other heavier penalties may be applied in case of false invoices or failure to invoice, resulting in a fine of 80% of the amount to be invoiced, regardless of its value.

FARES LEGAL, strong with its experience in ensuring documents' legal conformity, is at your disposal to provide you with further information on the compulsory mentions applicable to the invoicing.