Types of invoices

Reference is made to an invoice to that type of document that has the function of serving as proof in relation to an operation that has been carried out between two or more people . Generally, the operation has to do with a purchase-sale transaction of a good or service.

This type of document contains a series of details that record the operation in question. Among these data we have the product or service that is acquired or contracted, the value per unit of the good, the address of the place where the good comes from or the service is provided, the taxes that must be covered by fiscal provision, the name of the persons or companies involved in the operation, as well as the tax address.

When an invoice is made, it is necessary to have a true copy of it, since one of them must be delivered to the buyer and the other remains with the seller. According to the legal and tax provisions of almost all countries, it is mandatory to issue this type of invoice during a transaction. This is so because in addition to being able to serve as proof of the operation carried out, the obligations and rights that both parties have in relation to the operation carried out are reflected in the invoice.

Invoice Types

Ordinary invoice

It is a type of document that contains a list of those items or services that are purchased along with price data and names of those involved in the operation, with their respective taxes. It is the most common invoice handled.


Corrective invoice

The main function of this type of invoice is to serve as a correction for an ordinary invoice in which one of the data has been entered incorrectly or does not correspond to the reality of the operation. They are also issued when discounts that were in force within the purchase-sale operation have not been taken into account or that the packaging had not been assigned.

Stapler, pen and papers

Summary invoice

In this type of invoice, several operations can be assigned in a single one, this is done when all the operations are destined for the same person and with the prior agreement of both parties. The operations can be carried out on different dates, yes, they must be within the same month. It is necessary that the simple invoices that consist of each of the operations must be canceled to avoid duplication.

Desk with office items

Simplified invoice

With these invoices, the aim is to verify in real time the operation that is being carried out, and in which the amount of the operation is small. It works more as a test than as fiscal data.

I will pay in US dollars

Pro forma or free invoice

This document indicates an offer of a commercial nature where the content of the invoice that will be issued once the operation has been completed is indicated exactly.

This invoice will not have an accounting or fiscal value, it only fulfills informative functions, especially in the field of international trade where it is important to specify the handling of import licenses where what will accrue from both parties is indicated.

Document signing with black pen

Invoice copy

This invoice records the content of the commercial operation that will be issued to the buyer. In it, the same data that an original invoice contains, only that the term “copy” must be coined in it, since it only serves for purposes of justification or verification of expenses by the interested party.

Block of green receipts

Invoice duplicate

This type of invoice is issued when there is more than one recipient in the transaction and each of them must contain the word designated as “duplicate”. Like the previous case, it only serves as verification of expenses.

Office table with papers on desk

Electronic bill

This type of invoice is made through electronic means in an XML format, and like other physical invoices, it also has legal validity.

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