The conformed invoice It is a security that adds rights to products that have already been delivered, but have not yet been paid for. This invoice must be signed by the debtor as a sign of being satisfied with the products designated in it, with its payment date and its value.
This security is ideal so that the creditor can endorse it to third parties, leaving the products subject to the sale subject to the floating and global guarantee to which is indicated by article 231 of the GSF Law.
In no way should you proceed to issue a conformed invoice for transactions without credit authorization and in cash. Neither in the cases in which the use of promissory notes, bills or other credit instruments that serve to represent the effective credit in the commercial operation is resorted to..
In these cases, issuing this security would constitute a duplication, attached to the commercial invoice that would fulfill the same function..
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In contrast to other laws, such as Argentina, in Peru the issuance of this security is voluntary..
It will only be issued if the buyer and the seller agree to use this security to concentrate their credit relationship on it, which will be guaranteed..
The invoice formed constitutes a guarantee on the objects of commerce and merchandise that have been elements of a commercial transaction, as well as a security that represents a credit granted for the amount of the price. It is regulated in the Securities Law.
In Peru it is legally regularized through the securities law, number 27287 in the third section of the Second Book, in articles 163 to 171, effective as of the year 2000.
It is issued to the order of the person who transfers the products detailed in the document or of the seller. In this sense, it constitutes a security to the order and, therefore, is transferable through an endorsement..
The products that are the object of a delivery, collected in the conformed invoice, are subject to the floating and global guarantee that is referred to in article 231 of the GSF Law.
In the event that the payment of the invoice has been stipulated in several installments, failing to pay one of these installments authorizes the holder of the invoice to assume that all installments have expired and claim the payment of the total amount owed..
The conformed invoice that the creditor issues can be endorsed to third parties. This includes the description of the products that are the subject of the transfer, which are subject to the floating and global guarantee that is referred to in article 231.
An advantage of the invoice made with respect to the promissory note or the bill of exchange, is that the invoice constitutes a causal security, since it always shows the presence of a commercial transaction that causes its issuance, which is the commercialization of merchandise..
Additionally, it describes in detail the products that are the subject of a sale on credit, the partial or total payment of which represents the proof that the buyer (debtor) has received said products, having agreed to a subsequent payment..
In addition, in the Peruvian version of the invoice, it constitutes the right of real guarantee on the products detailed in the same title..
The conformed invoice is very advantageous compared to another security. This is because the products that are delivered to the buyer serve as a guarantee of the amount owed to be paid later..
The use of the invoice will allow greater security and speed in credit sales. This will favor a good environment in Peruvian trade..
The conformed invoice is an instrument that streamlines credit operations. At the same time, it allows to give legal security to them.
They make companies can benefit substantially because they can expeditiously make their payment. In addition, they will be able to invoke comfortable and agile financing mechanisms according to their possibilities..
The success of its use enables small companies to have sufficient liquidity for their expansion and development..
The conformed invoice is only issued for the commercialization of merchandise, as well as for other contractual circumstances where the ownership of suitable products is transferred to be affected in guarantee, in which the subsequent payment of the value of the invoice is agreed.
It should be taken into account that the issuance of the conformed invoice is allowed only when it is related to products other than money, which are not subject to investigation..
On the other hand, for the invoice to be valid, it must have the agreement of the buyer or acquirer.
The conformed invoice must state in its printed format at least the following elements:
- The denomination or title of the invoice made.
- The name, identity number of the official document, address and signature of the issuer, in whose order it is understood that it is issued.
- The indication of the date and place of its issuance.
- The name, identity number of the official document and address of the acquirer or buyer of the product or user of the service, at whose obligation the invoice is issued.
- The description of the merchandise delivered or the service provided. Its series, class, quantity, quality and other references that allow to establish its gender, nature and patrimonial value must be indicated..
- The place of delivery, in the case of products or merchandise.
- The unit price and the total value of the merchandise or service.
- The partial or total amount pending payment by the acquirer or buyer of the product or user of the service. This corresponds to the amount of credit that this title represents.
- The date to pay the amount indicated in the previous point, which may be in installments or in full. In the first case, the respective payment dates of each installment must be indicated.
- The indication of the place of payment and / or the way in which the payment should be consummated, in the cases known by article 53 of Law 27287.
- If the place of delivery of the goods is not indicated, it will be assumed that it was made at the buyer's address.
- If the place of payment is not indicated, it will be required at the domicile of the principal, unless it has been agreed to make the payment in accordance with article 53 of Law 27287.
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