4.3.- Chapter III Requirements and characteristics of sale.

Section 15. - Information common preprinted bills, notes or receipts from 'liquidations purchases of goods or services. - Invoices, receipts from notes or liquidations of purchase of goods or services, shall contain a serial number a number sequences. the printing authorization number issued by the Internal Revenue Service and the document name ("bill", "note or bill of sale" or "clearance of purchases or services", as appropriate. Permission may be withdrawn if the taxpayers fail to meet any of their tax obligations.They include the following details of the issuer:a) Record Number of Taxpayers of the parent, including the receipts issued by a branch, agency or stalls:Full name and corporate name, as recorded in the Registry of Taxpayers, addition should include the brand name, if any, and address of the head office and branch, agency, point of sale, among others, if any .b) shall contain, in addition, the following details of printing or establishment that made graphic printingApproval number of printing or graphic establishment granted by the Internal Revenue Service, Record Number of Taxpayers;c) Full name or corporate name. Additionally you may include the business name, Y,d) Printed.The original document is delivered to the purchaser or user and copy the issuer or seller shall be evidenced in the corresponding display both the original and remaining copies need to be printed by the issuer should be noted, moreover, the legend "no copy right a tax credit "
Article 16. - Information unprinted invoices in case. - Invoices shall contain not printed on the transaction:a) Surname and forenames, or name and address of the purchaser or user.b) Number of Taxpayers Register of the acquirer or card oryou except to export operations,c) Description of the property transferred or the service of the quantity, unit of measure and codes or numbers where appropriate as in the case of vehicles, machinery and equipment,d) Unit prices of the goods or services;e) total transaction value excluding taxes affecting the operation or other charges, if loshubiere;f) Discounts or bonuses.g) Value added tax and other charges. It must provide for, separately indicating the name of the tax or charge and fee;h) Total amount of the sale of goods or services, including discounts taken.i) Place and date of issue and,j) Number of referral guidelines or any other document relating to the transaction that is billed in appropriate cases.Each invoice must be totalized and closed individually
Section 17. - Information not printed in the case of notes or selling tickets. - Notes or sales slips shall contain not printed on the transaction:a) Place and date of issueb) Concept of the property transferred or the service of the quantity, unit of measure codes or numbers relevant in cases such as appliances, computer and similarc) Total amount of the sale or, in general, the transfer of goods or provision of services including discounts taken the value added tax and,d) Where the amount of the sale, transfer or service, exceeding thesum of one million sucres operation will be necessary to include the unique registration number or taxpayer identification card surnames, names and address of the purchaser or user. Each bill of sale must be totalized and closed individually.
Section 18. - Information on the transaction settlement purchases of goods or services. - For settlement of purchases of goods or services, shall contain the following information about the transaction:a) Information identifying the seller, that is, their surnames and names, identity card number, address and place where the operation was performed, consigning the city or state to which it belongs and other reference data enabling its location,b) Description of service rendered or property sold, stating the quantity and unit of measure;c) Unit Prices;d) Value of sales of products purchased or services rendered;e) Amount discriminated from value added tax and other charges levied on the operation,f) Total amount of the purchase or the service, expressed in numbers and letters and,g) Place and date of issue.Each purchase or settlement services should be closed or individually totalized.
Section 19. - Information on tickets or vouchers issued by cash registers. - The tickets, vouchers or cash register tapes issued by must contain the following information:a) Identification of the issuer, indicating the number of the Single Register ofTaxpayers; surnames and names, corporate name, as recorded in the Register of Taxpayers and trade name, if any,,b) Address of establishment where the ticket is issued, or tape it.c) Number and number sequences autogenerated by the cash register ..d) Make and manufacturing serial number of the cash register "e) Description of the goods sold or services supplied;f) Amount of sale or supply;g) Place, date and time of issue and,h) Allocation of copies: original to the purchaser or user copy (optional) to the issuer.
Article 20. - Preprinted information on credit notes and debit cards. - In the credit notes and debit cards should include the following information preprinted:a) Identification of the issuer, including the Single Registry numberTaxpayers surnames and names, corporate name, as recordedin the Register of Taxpayers and trade name, if any, and address of the taxpayer;b) Title of document (credit note or debit note, as appropriate),c) Serial number and sequence number;d) reference to the history of the issue.e) Number of the authorization granted by the printing, Internal Revenue Service,f) Details of the establishment, who made graphic printing, including authorization number issued by the Internal Revenue Service Registry Number of Taxpayers; names and surnames. corporate name, trade name if necessary and print the date, andg) Allocation of. copies: original to the purchaser or user and copy (optional) to the issuer.
Section 21. - Information about the transaction in credit notes and debit cards. - In the credit notes and debit cards should include the following information about the transaction:a) Surname and forenames, or name and address of the purchaser or user;b) Record Number of Taxpayers of the purchaser or user, except in export operations;c). Surname and name, or corporate name as it appears in the Register of Taxpayers. Additionally you must provide the business name, if any.d) Unit prices of goods sold or services rendered;e) Cost of goods sold or the amount of the service, not including tax, that tax, the transaction and other fees adicionases,f) Amount discriminated from taxes levied on the transaction, and other additional charges indicating the tax and other charges;g) Total amount of the sale, transfer of goods or services provided, expressed in letters into numbers.h) series and number of the invoice or document serving as the basis for the issuance of the note,. and,i) Place and date of issuance of the document.Each note debit or credit must be totalized and closed individually.
Article 22. - Faculty Internal Revenue Service. The Internal Revenue Service by general circulars and binding, will regulate other aspects of the issuance of sale numbers, recording and archiving.For proof of solvent that support tax credit, registering and filing must be made on magnetic media, which are available to the Internal Revenue Service.