The law says that all phisical or legal persons performing income producing activities, are required to provide an internal numbering system for the financial accounting forms used. That means, at the beginning of each financial year (which in Romania coincides with the beginning of the calendar year), you need to define a series of invoices, proforms, receipts and notices that you will issue in that year to your customers.
The series contain three types of denominations:
-Prefix (optional): Useful for better invoices organization, if you issue monthly invoices, on various services and products and / or at different branch offices. For example, Prod or Serv (if the invoice issued is on a product or service); or BV or SB (if the invoice issued is in Brasov or Sibiu branch office).
– Number (mandatory): it can start with any number you want (once this parameter is defined, the document numbers are given automatically by the system in sequential order).
– Suffix (optional): here you can put, for example, the year you issued the invoice, so you can find it easier then; or, if you also have multiple products and services and multiple branch offices, then you can put in the prefix to the product / service and in the suffix put the abbreviation of the county where the branch office is located.
– ‘Sepparator’ refers to the character (sign) you want to put between the prefix, number and series (for example, a short line, a point, a dash, etc.).
Here are some examples of complete invoice series, with prefix, number, and suffix:
– HOST-100-SB (representing invoice 100, issued on the web hosting service, from Sibiu branch office);
– SOFT-100-2012 (representing invoice 100, issued on the software service in 2012);
– BV-100-2012 (representing invoice 100, issued from the Brasov branch office in 2012).
What you need to remember is that:
– Defining a number is mandatory, while the prefix and suffix are optional, and you can use them to better organize your invoices on the category that interests you the most: service types or products, branch offices , years, or any important criteria for your business.
-To be able to issue an invoice, a proforma, a receipt or a notice to a customer, you must first define a series for each.