Brak podpisu na fakturze
Czy brak podpisu na fakturze jest błędem? Czy faktura bez podpisu jest ważna? Czy pieczątka na fakturze to konieczność? To bardzo często zadawane pytania, na które teraz spróbujemy Państwu odpowiedzieć.
Jeszcze przed 2004 rokiem, kiedy Polska nie była członkiem Unii Europejskiej, brak podpisu na fakturze powodował, że dokument tracił ważność. Obecnie, po ujednoliceniu przepisów, podpis i pieczątka nie są wymagane w świetle prawa. To bardzo ułatwia życie przedsiębiorcom, jednak – w sytuacjach kryzysowych – stanowi poważny problem. Kryzysowe – jakie to sytuacje? Przede wszystkim takie, które kończą się sprawą w sądzie. Może bowiem zdarzyć się tak, że – z jakichś powodów (np. w wyniku nieuregulowania należności) – wejdziemy na drogę sądową z kontrahentem. W takich okolicznościach dokument bez podpisu nie ma żadnej wartości przed sądem. Warto mieć ten fakt na uwadze!
Czym jest faktura VAT?
Gwoli przypomnienia dodamy, że faktura VAT to specjalny dokument, stanowiący potwierdzenie dokonania sprzedaży towaru lub wykonania określonej usługi. Fakturę może wystawić wyłącznie podmiot prowadzący działalność gospodarczą. Jeśli jednak chodzi o drugą stronę, to odbiorcą faktury może być zarówno osoba prywatna, jak i inny podmiot gospodarczy.
Jakie elementy powinny znaleźć się na fakturze VAT?
Zgodnie z obowiązującymi przepisami prawnymi na fakturze powinny znaleźć się następujące elementy:
– nazwa dokumentu;
– data wystawienia;
– numer faktury (numeracja faktur to identyfikator dokumentu, istotą jest więc, aby numer znajdował się na każdym dokumencie);
– data zakończenia sprzedaży lub data realizacji usługi;
– dane osobowe wystawcy oraz dane osobowe odbiorcy faktury (m.in. nazwisko, nazwa firmy, adres siedziby firmy, numer PESEL);
– nazwa towaru bądź usługi;
– ilość sprzedanych produktów/zakres wykonanych usług;
– wartość towaru lub usługi netto oraz brutto;
– stawka podatku obowiązującego przy danym produkcie;
– suma wartości sprzedaży netto;
– ogólna kwota do zapłaty.
Dodatkowe informacje, które można uwzględnić to: numer konta, sposób płatności, termin zapłaty.
Reasumując, w obecnych czasach podpis na fakturze nie jest koniecznym elementem, jednak jego brak może stanowić poważny problem, gdy – z jakichś powodów – dojdzie do batalii sądowej.
Mało który odbiorca podpisuje teraz fakturę. W przypadku sporu sądowego oprócz faktury dobrze mieć jakąś umowę, potwierdzenie odebrania towaru lub usługi, korespondencję mailową lub sms-a w którym potwierdza swoje zobowiązanie. Jeżeli dłużnik od razu nie zakwestionuje faktury tylko wrzuci ją w koszty, to przegra każdy proces. Przed złożeniem pozwu trzeba wysłać wezwanie do zapłaty i jeżeli dłużnik na nie odpowie, oznacza, że zgadza się z nią.
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Finally, outsourcing accounting functions to a specialist firm can offer real estate professionals with greater peace of mind. When real estate professionals partner with a skilled quick books firm, they are able to trust that every financial tasks are increasingly being handled by experts who comprehend the unique challenges of these business. This could provide real estate professionals with a better feeling of security and peace of mind, comprehending that their finances have been in good hands.
In summary, hiring an cpa firm or bookkeeping firm can offer numerous benefits for law firms and real estate professionals. From improved efficiency and accuracy to professional advice and guidance, outsourcing fiscal functions to an expert firm might help these firms conquer their investment challenges furthermore realize any persistent economic purpose. Regardless you are an attorney or a proper realty certified, partnering with a professional budgeting service provider is an intelligent financial investment as time goes on of one’s small business.
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