the general information of the company acting as carrier

[suchona.kani.z]

The DDT (transport document) must be issued in the event that there is a transfer of one or more physical goods through shipment (carried out by third parties) or delivered (by the company itself) to a place other than the seller's headquarters. The DDT must therefore be issued even in those cases in which there is no sale in progress or in which the two places where the goods are moved are both owned by the same company.

This document must be issued before delivering the goods to the carrier (the person who will handle the delivery) and serves to "accompany" and account for the goods sold, certifying their number, amount and transfer to the buyer.

The data required for the invoice from points 1 to 5 must be entered in the DDT plus:

the number of packages and their weight
the date on which the goods leave the warehouse
the place of destination of the transport.
Given this situation, it is therefore necessary to issue an invoice and a delivery netherlands email list note for each sale with delivery but, obviously, this only causes unnecessary complication in the case of sporadic sales of individual goods, while it makes the work easier in the case of repeated and/or remote sales.

The legislator, realizing this, has provided for the possibility of using specific tools to overcome these situations:

the accompanying invoice is a document that is valid both as an invoice and as a delivery note, avoiding double document issuance. Inside it, in addition to all the data of a normal invoice, the carrier's personal details and the destination of the goods must also be included;
the deferred invoice, on the other hand, is a document that allows the issuance of a single “summary” invoice of all the operations carried out and regularly reported with the same buyer and falling within the same agreement. This document must be issued within the fifteenth day of the month following the deliveries and must indicate, in addition to the normal data of an invoice, the references (number and date) of each individual document that reports a delivery (DDT, fiscal document or “integrated” receipt).