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Thus, to best characterize the company relationships of a particular economic agent, invoices (or equivalent documents) should contain:

• Number and Series, the numbering must be sequential within each series;
• Date of issue;
• Full name of both sender and receiver;
• TIN of the issuer of the invoice with which it carried out the transaction, assigned by the Tax Agency, or by another Member State of the European Union,
• Address of both the sender and receiver of the document .;
• Description of the transactions, which must include all the data necessary for the calculation of the tax amount and its value to be applied, including the unit price without VAT, as well as any discount that is made and not directly applied to the unit price.
• Corresponding taxes;
• If some of the elements of the invoice are exempt from VAT, the reason for the exemption should be identified and provided from the information contained in Directive 2006/112 / EC of 28 November.