Legal Numbering for Invoices with Excise Tax

Excise authorities have strict regulatory requirements on the number sequencing of invoices.

The legal requirements are:

• The legal number must be consecutive and is generated by the system.

• Each excise unit can have a different legal numbering sequence.

• The legal number can be reset to number 1 each fiscal year (beginning April 1).

• A manufacturer must use separate tax invoice numbering for internal sales and export transactions.

• The legal number for tax invoices is different for invoices generated by a dealer and invoices generated by a manufacturer. If a company is both a dealer and a manufacturer, it must have two different excise registration numbers.

• No restrictions exist for printing a sub-serial number (prefix) based on any logical classification of the transactions. You can have separate sub-serial numbers for internal organization transfers, interstate trade, intrastate trade, internal consumption, and so on.