Abstract: This work aims to capitalize the elements individualizing the most used financial and accounting document, the invoice, both from the perspective of the tax law and in terms of social relations under civil law. We will focus on its legal nature, on its evidential value and on the legal effects it generates in the tax and sub-section register, within the contractual mechanisms between the professionals, by observing their legal regulations and their interpretation offered by the internal land union judicial practice. From the invoice as a means of proof of a legal act, to the invoice seen as a material object of a legal act, we will study the basic landmarks customizing the electronic platforms for financing the invoices.

Keywords: invoice; Invoice trading platforms; alternative finance

DOI: http://doi.org/10.47743/jss-2021-67-1-5

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