Module 19 min856 wordsFree — no account
Who owes what, and since when
The module’s worked examples, then cases to attempt before revealing their solution · 1 section · 64 words · 1 min
Worked example
The two dates that bind Verrier & Fils
The firm has 18 employees: it is an SME. It must therefore already receive its suppliers' electronic invoices, since 1 September 2026 — hence the €4,800 invoice it cannot open. But it will only have to issue its own from 1 September 2027. The owner and the supplier were both right, each about their own duty.
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