Module 18 min884 wordsFree — no account
What an invoice must carry
The module’s worked examples, then cases to attempt before revealing their solution · 1 section · 89 words · 1 min
Worked example
What the designer's three omissions cost
Invoice of 3 400 € excluding VAT. Three missing particulars: due date, penalty rate, discount line. Fine: 3 × 15 € = 45 €, far below the ceiling of 25 % of 3 400 €, that is 850 €. The duplicate number, for its part, does not translate into a per-particular fine: it breaks the continuous chronological sequence, and therefore the proof that the accounts are complete. It is the costlier fault, because it opens an audit rather than a line of fine.
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