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An invoice is a summary of products and or services provided and the sum of money requested for the rendered products and or services. Information stated on the invoices is usually quite detailed. It contains the requesting company's name and contact information as well as the current date, description of products and or services rendered, price and taxes due and the date the invoice is due. The invoice also contains unique identifiers such as the invoice number, business number and VAT or taxation business number. The recipient's contact information is also included as well as the contact information of the person within the organization who requested the products and services.

Invoices contain a "pay by" date and any additional charges to be incurred if the invoices are not paid. Usually a late fee or a percentage of requested invoices is requested if invoices are not paid by the due date. This late fee is any amount predetermined by the service provider. Commonly, the cost associated with a late payment tends to be determined by the invoicing software and generally does not affect the bottom line so much that it makes much of a monetary difference to accounting charges. There has been some debate about waiving fees for late yet steady clients. From a client perspective, several stated that they would rather work with a partner who does not charge late invoicing fees but charges a higher price for services.

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