Must an invoice have been absolutely issued in order to benefit from factoring transactions?
According to the legislation, the receivables subject to factoring must be relied upon an invoice or a similar document. This means that the transaction is mainly based on invoice. However, factoring may also extend to receivables for which an invoice cannot be issued for technical or legal reasons, and which are evidenced by a similar document.
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- Must an invoice have been absolutely issued in order to benefit from factoring transactions?
