When do I issue an advance invoice?

On collecting the advance. The advance invoice includes the corresponding VAT and is submitted to SPV; VAT becomes chargeable at the moment of collection.

How do I settle the advance on delivery?

The final invoice includes the total value and deducts the already-invoiced advance (with a negative sign), so VAT isn't charged twice.

Do I have to link the two invoices?

Yes. The final invoice references the advance invoice so ANAF and the client see the settlement. Both must be consistent in values and VAT.

How do I avoid double taxation?

Through correct settlement. Azuvio automatically pulls in the invoiced advance, deducts it in the final invoice, validates VAT and submits the linked documents to SPV.

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Advance & settlement invoices in e

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ANAF · 6 min

Advance and settlement invoices in e-Factura: how to link them correctly

When you collect an advance, you issue an advance invoice with VAT, then settle it in the final invoice on delivery. In e-Factura, both documents are submitted to SPV and must be linked correctly.

This guide shows how to handle the advance and settlement without double-counting VAT or the taxable base.

How to handle advance and settlement

Issue the advance invoice on collection
On collecting the advance, issue an advance invoice with the corresponding VAT. It's submitted to SPV like any invoice. The advance becomes VAT-chargeable at the moment of collection.
Settle on delivery
On actual delivery, the final invoice includes the total value and deducts the already-invoiced advance (with a negative sign), so VAT isn't charged twice. Wrong settlement double-counts the taxable base.
Link the documents
The final invoice references the advance invoice, so ANAF and the client see the advance was settled. Both documents must be consistent in values and VAT.
Automate the link with Azuvio
Azuvio generates the final invoice by automatically pulling in the invoiced advance, deducts it correctly, validates VAT and submits both linked documents to SPV. You remove double-taxation and reference errors.

Bottom line

Advance and settlement are only correct when VAT is charged once and the documents are linked. Automation pulls in the advance and settles it without error-prone manual calculations.

Last updated: 2026-07-07

Frequently asked

When do I issue an advance invoice?: On collecting the advance. The advance invoice includes the corresponding VAT and is submitted to SPV; VAT becomes chargeable at the moment of collection.
How do I settle the advance on delivery?: The final invoice includes the total value and deducts the already-invoiced advance (with a negative sign), so VAT isn't charged twice.
Do I have to link the two invoices?: Yes. The final invoice references the advance invoice so ANAF and the client see the settlement. Both must be consistent in values and VAT.
How do I avoid double taxation?: Through correct settlement. Azuvio automatically pulls in the invoiced advance, deducts it in the final invoice, validates VAT and submits the linked documents to SPV.