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About this activity

Conceptos clave de facturas

Created by

Marcela Rocha Hinojosa
Marcela Rocha Hinojosa
Mexico

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Quiz de Facturación
 

Quiz de FacturaciónOnline version

Conceptos clave de facturas

by Marcela Rocha Hinojosa
1

¿Qué dato es obligatorio en toda factura según normativa?

2

¿Qué es la base imponible de una factura?

3

¿Qué porcentaje suele representar el IVA general en España?

4

¿Qué implica que una factura tenga un número de factura único?

5

¿Qué porcentaje de IVA corresponde al tipo general en la mayoría de bienes?

6

¿Qué es una factura proforma?

7

¿Qué datos del emisor son obligatorios en una factura?

8

¿Qué concepto debe figurar en una factura?

9

¿Qué es una nota de crédito?

10

¿Qué información se debe evitar incluir innecesariamente en una factura?

Explicación

La fecha de expedición es obligatoria para identificar el periodo de la factura.

La base imponible es el importe antes de aplicar impuestos como el IVA.

El IVA general es del 21% para la mayoría de bienes y servicios.

El número único facilita trazabilidad y registro contable.

21% es el tipo general; hay tipos reducidos para ciertos bienes.

La proforma no tiene validez fiscal para deducir impuestos.

Identidad del emisor y su NIF son obligatorios en la factura.

Debe detallar qué se factura: productos o servicios y su descripción.

La nota de crédito corrige errores o cancela importes de una factura.

La factura debe contener lo necesario; evitar datos personales irrelevantes.

 
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