- The order invoice is issued and fiscally registered at the time the order is delivered, with payment made later.
- The order is calculated per table, not per person.
- The order invoice may not be printed, but it must be issued and fiscally registered.
- Upon the client's departure, a summary invoice is issued, which contains the NSLF references of each order invoice.
- Only the summary invoice is entered in the sales book and included in the VAT calculation.
In a restaurant or bar, the customer orders multiple times and pays at the end. This is the case that complicates billing, because the supply occurs before payment.
The solution provided by law is two types of invoices that work together: the order invoice and the summary invoice. Below is how they are used correctly.
Read also: What is an electronic invoice?
How does an order invoice work?
When the order is delivered to the customer, an order invoice is issued and fiscally registered. It is not mandatory to print it, but it is mandatory to issue and fiscally register it.
The order is not calculated per person but per table. If the same table places additional orders, a new order invoice is issued and fiscalized with each delivery.
On this invoice, the payment method is marked "on order" and the title is "Tax Invoice (on order).".
How does the consolidated invoice work?
At the time the customer departs, that is, when payment is made, a summary invoice is issued and fiscalized. It must reference all previously issued order invoices, namely the NSLF number of each.
Only the summary invoice is recorded in the sales book and taken into account for calculating VAT on sales. Proforma invoices do not double the turnover because they are consolidated into the summary invoice.
| The moment | What is being released? |
|---|---|
| When will the order be delivered? | Order invoice, fiscalized, may not be printed. |
| Order unit | The table, not the person. |
| Payment method on the order invoice | Order |
| When the client leaves | Summary invoice, fiscally registered, with NSLF references |
| What goes into the sales book? | Summary invoice only |
The mistakes we see in the season
First, a pro forma invoice is not fiscalized because it is not printed. The two are different actions. Not printing is allowed; not fiscalizing is not.
Secondly, the order is recorded per person and the table remains open. This breaks the link between the order invoices and the summary invoice.
Third, the pro forma invoices are mistakenly recorded in the sales book, and the turnover ends up being double. The bookkeeping rules and deadlines are on our website. declaration and books.
Every time there is a tax or financial change that affects your business, we notify you directly by email with a practical explanation.
Send me free notificationsFrequently asked questions
Should the order invoice be printed?
No. It may not be printed, but it must be issued and fiscalized at the time the order is delivered.
Is the order calculated per person or per table?
For the table. Each new order for the same table receives its own bill.
Which invoice goes into the sales book?
Only a fiscalized summary invoice.
What should the summary invoice include?
The reference numbers of all purchase orders issued for that table, i.e., the NSLF numbers of each.
In a season when the pace is high, the practical rule is simple. One table, a chain of itemized invoices, and a summary invoice at the end.
Original notice of the General Directorate of Taxation
The General Directorate of Taxes, in light of the ongoing interest of taxpayers operating in the services sector (bars, restaurants, hotels, agritourism, etc.), Taking into account the approaching tourist season, it deems it appropriate to inform all interested entities of the following: All taxpayers operating in the aforementioned fields who have implemented and are using a certified software solution have the option to use the software solutions that were installed even before the law's effective date. No. 87/2019, “On the invoice and the monitoring system of turnover” as amended, as provided for in Article 46, “Transitional Provisions,” of the law. No. 87/2019, “On the invoice and the monitoring system of turnover” as amended, in its points 2 and 3. In implementation of point 3 of Article 8 of the Directive No. 16, dated April 3, 2020, ”On the invoice and the monitoring system for turnover", These taxpayers, depending on the service provided, may use “Tax invoices Order” and “Summary tax invoices”. For taxpayers who provide restaurant-type services, or other establishments where food and beverages are consumed, and when payment is not made at the time of ordering, the procedure for issuing and tax-stamping invoices is as follows: The issuance and fiscalization of the order invoice must be done at the same time as the order is provided to the customer. A completed order does not refer to an order placed by an individual, but to an order placed for each table. This invoice may not be printed, but it must be issued and fiscalized. If customers at the same table place additional orders, then upon delivery of each order the corresponding order invoice is also issued and fiscalized, which may also not be printed. Each individual invoice issued for each order must have “order” recorded as the payment method, and the invoice title must be “Tax Invoice/Order.” At the time the customer departs, which is also when payment is made, the taxpayer must issue a summary invoice to the customer and fiscalize it. The summary invoice must reference and include all separate invoices issued and fiscalized (i.e., the NSLFs of each individual invoice). Only the fiscalized summary invoice will be recorded in the taxpayer's sales book and taken into account for VAT calculation on sales. Only at this point are the pro forma invoices linked to the summary invoice no longer considered for turnover calculation. However, each individual invoice/pro forma and the summary invoice must be fiscally registered at the time of issuance. In hotel services, the invoicing procedure is also closely linked to the moment of payment. In cases where a full or partial prepayment is collected by the hotel at the time of hotel reservation or upon the guest's arrival, The VAT-taxed invoice is issued at the time the prepayment is collected, in accordance with the provisions of the Law and the directive, and is also recorded in the sales and purchase books in the month the prepayment was collected. In this case, when the guest checks out, a summary invoice is issued for the service rendered, crediting the value of the invoice issued at the time of prepayment and calculating and reporting VAT on the additional amount, if any. If for special services the client receives during their stay at the hotel, they settle the invoice at the time the service is rendered, This invoice is issued and fiscally registered at the time of payment and is not included in the summary invoice that may be issued when the customer checks out of the hotel and settles any remaining obligations. “Tax invoices on account” may be used in all cases when a guest stays at the hotel for several days and pays upon departure. Any pro forma invoice for various services issued to the guest during their stay at the hotel must be included in the summary invoice, which is issued at the time of payment. Proforma invoices do not affect the cash position, as no money is collected with this document. The moment of collection is determined by the summary invoice. To clarify the above, please refer to the attached examples. Example A Source: General Directorate of Taxes.We are here to help you and always make time to answer any questions you have. Feel free to call or write at any time about any matters we can assist you with. Contact me
