#invoicing
Create and manage invoices for efficient billing workflows
Master accounts receivable aging, Days Sales Outstanding calculations, and collections workflows to recover the 10-15% of cash flow most small businesses lose through payment delays.
Learn how translation agencies track 1099 freelancer payments, reconcile per-word and per-hour billing, handle multi-currency client payments, and calculate project margins accurately.
Dynamic discounting lets a small supplier trade a sliding, per-invoice discount for immediate payment from the buyer's own cash — no loan, no bank middleman — on platforms like C2FO and SAP Taulia. This guide explains how it differs from supply chain finance, why a 2/10 net 30 discount annualizes to roughly 36%, and how to record the discount as its own expense account in a plain-text ledger.
Under UCC § 2-305, a contract with no agreed price can still bind both parties — courts fill the gap with a "reasonable price at the time for delivery," measured by market rates, course of dealing, and trade usage. Here's how open price terms work, why 2026's tariff-driven cost volatility makes them more common, and how to draft, document, and invoice around them.
On October 1, 2026, Japan's transitional 80% input-credit for consumption tax paid to unregistered suppliers shrinks — to 70% under the FY2026 tax reform taper, then 50% in 2028, 30% in 2030, and 0% by October 2031 — while the 2-wari tokurei simplified rate for newly registered small businesses expires. Here's what Japanese freelancers, small suppliers, and the buyers who rely on them should do before the deadline.
From April 1, 2026, IRAS can reject voluntary GST registration applications in Singapore that don't include InvoiceNow adoption. Here's the phased rollout timeline through 2031, the four-step Peppol setup process, available grants of up to S$1,000 per SME, and how transaction-level reporting changes the case for clean books.
Egypt's Law No. 6 of 2025 lets SMEs with annual turnover up to EGP 20 million pay 0.4%–1.5% tax on revenue instead of 22.5% on profit, with stamp duty and dividend withholding exemptions but a five-year lock-in — while Resolution 281 of 2025 halves the mandatory e-invoicing threshold to EGP 250,000.
Wise converts at the mid-market rate for roughly 0.4%–0.6% on major pairs; Payoneer charges 1% to receive non-local currency plus up to 2% FX markup. A fee-by-fee comparison for freelancers, a use-both workflow that routes marketplace payouts through Payoneer and conversions through Wise, and how to book realized FX gains and losses.
How boarding and training stables should track board by tier, split lease income between owner and barn, tag horse-show pass-throughs by client, and use the IRS's two-of-seven-year hobby-loss safe harbor for horse operations.
India's GST 2.0, effective September 22, 2025, collapsed four slabs into 5% and 18% (plus 0% and a 40% sin-goods bracket) — but ITC is now claimable only when it appears in GSTR-2B, supplier invoices must be paid within 180 days, and GSTR-1/3B mismatches over ~5% auto-trigger DRC-01B notices. Here's the 2026 compliance routine for small businesses.
Germany's Kleinunternehmerregelung (§19 UStG) exempts small businesses from charging VAT if prior-year net revenue stayed under €25,000 and current-year revenue stays under €100,000 — a hard, real-time ceiling since the 2024 reform. Here is how the thresholds, invoice wording rules, e-invoicing deadlines, and the five-year opt-out lock-in work in 2026.
Starting with 2025 year-of-income returns filed in 2026, Kenya's KRA automatically cross-checks declared income and expenses against eTIMS invoices, withholding tax records, and customs data — expenses without a matching electronic invoice are reclassified as taxable profit. Here's who's affected, the exempt categories, and a compliance checklist.
