The routine of Calculation of ISSQN Any Nature (MATA954) by the city performs the control procedure for Incoming Invoices and their respective Projects/WBS/tasks for later use of the values in the Materials and Sub-Contract Deduction.
In the issuance of the outgoing invoice, the bonding is performed with the respective Incoming Invoices using the available deductions and later calculating the ISSQN by City.
The consolidation of branches performs the calculation of several branches in the system without having to be within a logical range of data (from/to), protecting the customer from generating undue information because it blocks the selection of branches in the system that do not meet the criteria.
In order to use information aggregation, the customer should consult their legal department to verify that their branch of activity allows such aggregation.
In the Configurator (SIGACFG), check if the company uses Referential Integrity by selecting the option Integrity/Checking (APCFG60A).
Table CE1 - ISS Rates
Field | CE1_FILIAL |
---|---|
Type | Character |
Size | 2 |
Decimal | Empty |
Format | @! |
Title | Branch |
Description | System Branch |
Help | System Branch |
Field | CE1_CODISS |
---|---|
Type | Character |
Size | 9 |
Decimal | Empty |
Format | @! |
Title | Service Code |
Description | Service Code |
Help | Service Code |
Field | CE1_ESTISS |
---|---|
Type | Character |
Size | 2 |
Decimal | Empty |
Format | @! |
Title | City State |
Description | City State |
Help | State of the City |
Field | CE1_CMUISS |
---|---|
Type | Character |
Size | 5 |
Decimal | Empty |
Format | @9 |
Title | City Cd. |
Description | City Code |
Help | City Code |
Field | CE1_ALQISS |
---|---|
Type | Numeric |
Size | 7 |
Decimal | 3 |
Format | @E 999,999 |
Title | ISS Rate |
Description | ISS tax rate |
Help | ISS tax rate |
Field | CE1_RETISS |
---|---|
Type | Character |
Size | 1 |
Decimal | Empty |
Format | @! |
Options | 1=YES, 2=NO |
Title | City Withhold? |
Description | City Withhold? |
Help | City Withhold |
Field | CE1_RMUISS |
---|---|
Type | Character |
Size | 1 |
Decimal | Empty |
Format | @! |
Options | 1=Inside, 2=Outside, and 3=Both |
Title | Withholding |
Description | Withholding |
Help | Withholding Types |
Field | CE1_CTOISS |
---|---|
Type | Character |
Size | 9 |
Decimal | Empty |
Format | @! |
Title | Contr. Serv. Cd |
Description | Contractor's Service Code |
Help | Contractor's Service Code |
Field | CE1_CPRISS |
---|---|
Type | Character |
Size | 9 |
Decimal | Empty |
Format | @! |
Title | Prov. Serv. Cd |
Description | Provider's Service Code |
Help | Provider's Service Code |
Field | CE1_FORISS |
---|---|
Type | Character |
Size | 6 |
Decimal | Empty |
Format | @! |
Title | Supp. ISS |
Description | Supplier of ISS |
Help | Supplier of ISS |
Field | CE1_LOJISS |
---|---|
Type | Character |
Size | 2 |
Decimal | Empty |
Format | @! |
Title | Store |
Description | Store |
Help | Store |
Field | CE1_PROISS |
---|---|
Type | Character |
Size | 15 |
Decimal | Empty |
Format | @! |
Title | Product Code |
Description | Product Code |
Help | Product Code |
Field | CE1_DESPRO |
---|---|
Type | Character |
Size | 50 |
Decimal | Empty |
Format | @! |
Title | Product Desc. |
Description | Product Description |
Help | Product Description |
Table CE2 – Inflows X Outflows
Field | CE2_FILIAL |
---|---|
Type | Character |
Size | 2 |
Decimal | Empty |
Format | @! |
Title | Branch |
Description | System Branch |
Help | System Branch |
Field | CE2_NUMPV |
---|---|
Type | Character |
Size | 6 |
Decimal | Empty |
Format | @! |
Title | Number Order |
Description | Order Number |
Help | Sales Order Number |
Field | CE2_PRODPV |
---|---|
Type | Character |
Size | 15 |
Decimal | Empty |
Format | @! |
Title | Product Order |
Description | Product of the Order. |
Help | Sales Order Product |
Field | CE2_ITEMPV |
---|---|
Type | Character |
Size | 3 |
Decimal | Empty |
Format | @! |
Title | Order Item |
Description | Order Item |
Help | Sales Order Item |
Field | CE2_PROJPV |
---|---|
Type | Character |
Size | 10 |
Decimal | Empty |
Format | @! |
Title | Order Proj. |
Description | Order's Project |
Help | Project of the Sales Order |
Field | CE2_EDTPV |
---|---|
Type | Character |
Size | 12 |
Decimal | Empty |
Format | @! |
Title | EDT Order |
Description | Order EDT |
Help | EDT of the Sales Order |
Field | CE2_TASKPV |
---|---|
Type | Character |
Size | 12 |
Decimal | Empty |
Format | @! |
Title | Ord. Task |
Description | Order Task |
Help | Task of the Sales Order |
Field | CE2_DOCNF |
---|---|
Type | Character |
Size | 9 |
Decimal | Empty |
Format | @! |
Title | Invoice Doc. |
Description | Invoice Doc. |
Help | Invoice Document |
Field | CE2_SERINF |
---|---|
Type | Character |
Size | 3 |
Decimal | Empty |
Format | @! |
Title | Invoice Series |
Description | Invoice Series |
Help | Invoice Series |
Field | CE2_FORNNF |
---|---|
Type | Character |
Size | 6 |
Decimal | Empty |
Format | @! |
Title | Invoice Supp. |
Description | Invoice Supplier |
Help | Invoice Supplier |
Field | CE2_LOJANF |
---|---|
Type | Character |
Size | 2 |
Decimal | Empty |
Format | @! |
Title | Invoice Store |
Description | Invoice Store |
Help | Invoice Store |
Field | CE2_CODNF |
---|---|
Type | Character |
Size | 15 |
Decimal | Empty |
Format | @! |
Title | Inv. Prod. Cd. |
Description | Inv. Product Code |
Help | Code of the Invoice Product |
Field | CE2_ABTSER |
---|---|
Type | Numeric |
Size | 14 |
Decimal | 2 |
Format | @E 99. 999. 999. 999,99 |
Title | Service Ded. |
Description | Service Deduction |
Help | Value of Service Deduction |
Field | CE2_ABTMAT |
---|---|
Type | Numeric |
Size | 14 |
Decimal | 2 |
Format | @E 99. 999. 999. 999,99 |
Title | Material Ded. |
Description | Material Deduction |
Help | Value of Material Deduction |
Field | CE2_MUNPRE |
---|---|
Type | Character |
Size | 5 |
Decimal | Empty |
Format | @! |
Title | Prov. City |
Description | City of Provision |
Help | Code of City of Provision |
Field | CE2_ESTPRE |
---|---|
Type | Character |
Size | 2 |
Decimal | Empty |
Format | @! |
Title | Prov. St. |
Description | Provision State |
Help | State of the Provision |
Field | CE2_DTDIGT |
---|---|
Type | Date |
Size | 8 |
Decimal | Empty |
Format | Empty |
Title | Input Dt. |
Description | Typing Date |
Help | Date of Invoice Typing |
Field | CE2_NUMSEQ |
---|---|
Type | Character |
Size | 6 |
Decimal | Empty |
Format | @! |
Title | Sequential |
Description | Sequential |
Help | Sequential Number |
Table CC2 - Cities
Field | CC2_MDEDMA |
---|---|
Type | Character |
Size | 1 |
Decimal | Empty |
Format | @! |
Options | 1=YES, 2=NO |
Title | C. Ded. Mat. |
Description | City deduces materials |
Help | City deduces materials |
Field | CC2_MDEDSR |
---|---|
Type | Character |
Size | 1 |
Decimal | Empty |
Format | @! |
Options | 1=YES, 2=NO |
Title | C. Ded. Serv |
Description | City deduces Services |
Help | City deduces Services |
Field | CC2_PERMAT |
---|---|
Type | Numeric |
Size | 7 |
Decimal | 3 |
Format | @E 999,999 |
Title | Ded.% Mat. |
Description | Material deduction % |
Help | Percentage of material deduction |
Field | CC2_PERSER |
---|---|
Type | Numeric |
Size | 7 |
Decimal | 3 |
Format | @E 999,999 |
Title | Serv. Ded.% |
Description | Service Deduction % |
Help | Service Deduction Percentage |
Field | CC2_DTRECO |
---|---|
Type | Numeric |
Size | 2 |
Decimal | 0 |
Format | @! |
Title | ISS Coll. Day |
Description | ISS Coll. Day |
Help | Day of ISS Collection |
Field | CC2_BASISS |
---|---|
Type | Character |
Size | 1 |
Decimal | 0 |
Format | @! |
Title | ISS Ded Base |
Description | Deduction of ISS Base |
Help | Deduction of federal taxes fromthe ISS calculation base. |
Important
IMPORTANT
The field CC2_BASIS meets Complementary Statute no. 185 of July 25, 2007, of the city of Barueri. If the field is set to "Yes", the Inc. Tax value is deducted, and, if the value of the goods is greater than that defined in the MV_VL10925 parameter, the PIS, COFINS, and CSLL values will be deducted from the ISS calculation base.
Table SB1 - Generic Product Description
Field | B1_MEPLES |
---|---|
Type | Character |
Size | 1 |
Decimal | Empty |
Format | @! |
Options | 1-EP and 2-LES. |
Title | Service Exec. |
Description | Execution of the Service |
Help | Place of execution of the Service: |
Table SC5 - Sales Orders
Field | C5_ESTPRES |
---|---|
Type | Character |
Size | 2 |
Decimal | Empty |
Format | @! |
Title | Prov. St. |
Description | Provision State |
Help | State of the Provision |
Table SD1 – Incoming Invoice Items
Field | D1_OKISS |
---|---|
Type | Character |
Size | 2 |
Decimal | Empty |
Format | @! |
Title | Brand |
Description | Brand |
Help | ISS import mark |
Table SD3 – Internal Transactions
Field | D3_OKISS |
---|---|
Type | Character |
Size | 2 |
Decimal | Empty |
Format | @! |
Title | Brand |
Description | Brand |
Help | ISS import mark |
Important
Table CE1 - ISS Rates
Index | CE1 |
---|---|
Order | 1 |
Key | CE1_FILIAL+CE1_CODISS+CE1_ESTISS+CE1_CMUISS+CE1_PROISS |
Description | Code Service+City State+City Code |
Owner | S |
Table CE2 – Inflows X Outflows
Index | CE2 |
---|---|
Order | 1 |
Key | CE2_FILIAL+CE2_NUMPV+CE2_DOCNF+CE2_SERINF+CE2_ITEMNF+CE2_CODNF+ |
Description | Order Number+Invoice Doc.+Invoice Series+Invoice Item+Prod Code Supp. Invoice+Invoice Store |
Owner | S |
Variable Name | MV_INTPMS |
---|---|
Type | Character |
Description | Identifies whether The Project Management Module is integrated into the other modules. |
Default Value | N |
Important
Variable Name | MV_ISSXMUN |
---|---|
Type | Logical |
Description | ISS Treatment by City: |
Default Value | .F. |
Variable Name | MV_TABABAT |
---|---|
Type | Character |
Description | Table of searches of Deduction information, SD1 - Incoming Invoice and SD3 - Internal Transactions. |
Default Value | SD3 |
Table CE1 – ISS Rates
Field | CE1_CMUISS |
---|---|
Sequence | 001 |
Rule | CC2->CC2_MUN |
Domain Field | CE1_MUNISS |
Type | P |
Position? | YES |
Table | CC2 |
Owner | S |
Field | CE1_PROISS |
---|---|
Sequence | 001 |
Rule | CE1_DESPRO |
Domain Field | SB1->B1_DESC |
Type | P |
Position? | YES |
Table | SB1 |
Owner | S |
In the Configurator (SIGACFG), access Environments/Files/Parameters (CFGX017). Configure the following parameter(s):
Variable Name | MV_ISSXMUN |
---|---|
Type | Logical |
Content | .T. |
Description | ISS Treatment by City: |
Variable Name | MV_TABABAT |
---|---|
Type | Character |
Content | SD3 |
Description | Table of searches for deduction information, SD1 – Incoming Invoice Items and SD3 – Internal Transactions. |
Variable Name | MV_DESCISS |
---|---|
Type | Logical |
Content | .F. |
Description | Informs the system if ISS must be discounted from the value of the financial bill if the customer is responsible for collecting it. |
Variable Name | MV_TPABISS |
---|---|
Type | Character |
Content | 2 |
Description | If the parameter is set to 1, this indicates whether a discount will be made on the trade note when the customer collects ISS; if it is set to 2, a deduction bill will be generated. |
Variable Name | MV_ISSAJU |
---|---|
Type | Character |
Content | Blank |
Description | Enter the City Codes that will be used in the Adjustments chart resulting from the ISQN retained at the source. |
Example | 5300108 |
Variable Name | MV_DEDISS |
---|---|
Type | Character |
Content | 1 |
Description | Define when the ISS deduction is processed (at posting or at the issue of the bill). 1 = At posting; 2 = At issue. |
Variable Name | MV_1DUPREF |
---|---|
Type | Character |
Content | Blank |
Description | Field or data to be saved in the title prefix. When it is generated automatically by the Billing module. |
Example | SM0->M0_CODFIL+SF2->F2_SERIE |
Variable Name | MV_ISS |
---|---|
Type | Character |
Content | "ISS" |
Description | Class used for Service Tax |
Important
Variable Name | MV_MUNIC |
---|---|
Type | Character |
Content | "MUNIC" |
Description | Default supplier for generating ISS bills from the same city. |
Important
Variable Name | MV_FPADISS |
---|---|
Type | Character |
Content | <set by the user> |
Description | Default supplier to be considered in the folder "By City - Outputs" if the city to which the ISS is due cannot be identified using table CE1 |
This parameter has two filling options:
Note
Incoming Invoice Items (SD1)
The system considers that all incoming invoices moved on the dates From and To the Service Measurement were employed and make up the value of the billing.
Internal Transactions (SD3)
It is necessary to implement Stock Control, and all Products and Services purchased should generate transactions in stock and batch tracking.
Important
The implementation of Batches must be carried out through Automatic Batches, not the responsibility of the User to fill them.
With the integration of Project Management (SIGAPMS) enabled, it is necessary to perform the Binding Incoming Invoice x Project x Quantity, which can be performed in two moments in Protheus®:
Important
The information that is imported from Project Management (SIGAPMS) to Billing (SIGAFAT) is that contained in the fields: Project Code (C6_PROJPMS), EDT Code (C6_EDTPMS), and Task Code (C6_TASKPMS).
If the integration with TOTVS Construction Works and Projects (TOP) is enabled, Sales Orders will be automatically generated in the Billing Module (SIGAFAT) of Protheus®, Purchase Request, and Stock Requisitions.
For more details, see PROTHEUS x RM SOLUM Integration in TDN - TOTVS Developer Network from version 11.50.
In the Configurator (SIGACFG), access Environments/File/Menu (CFGX013). Enter the new Tax Records (SIGAFIS) menu option according to the following instructions:
Menu | Updates |
---|---|
Submenu | Files |
Routine Name | ISS Rates |
Program | FISA052 |
Module | 09 |
Type | 01 |
Tables | CE1 |
Menu | Updates |
---|---|
Submenu | Files |
Routine Name | Inflow x Outflow |
Program | FISA053 |
Module | 09 |
Type | 01 |
Tables | CE2 |
In Tax Records (SIGAFIS), go to Updates/Files/ISS Rates (FISA052) and select the Add option.
Important
To fill in the ISS Supplier, it is essential that the information of this supplier (usually the prefecture to which the ISS will be due) is duly filled in the suppliers' file (SA2), with attention to the fields A2_COD_MUN and A2_MUN, which will be used in the detailing of the ISS calculation.
Important
If integration with the Project Management Module (SIGAPMS) exists, enter the Project, Task, and Quantity using the Project Management button.
To fill in the INSS fields calculated in the ISS/INSS Calculation folder in the INSS calculation row referring to the fields Collected and Services, the fields Ded. Value /INSS (D1_ABATINS) and Subcontracted INSS Ded. (D1_AVLINSS) must be filled in.
Important
If integration with the TOTVS Construction Work and Projects (TOP) system exists, the field will be filled out through the automatic generation of the Sales Order coming from the Service Measurement.
If an integration with the Project Management Module (SIGAPMS) exists.
Important
The MV_TABABAT parameter defines which table of Incoming Invoice Items (SD1) or Internal Transactions (SD3) will be used to start searching Incoming Invoices.
To use the Internal Transactions table (SD3), it is necessary to implement batch tracking, and, at the time of the Requisition, it will be necessary to enter the Incoming Document that originated the Requisition with the Project Management (SIGAPMS) integration enabled. This configuration is performed when generating the Incoming Invoice. Project and Task binding is required to identify the entries of each Project and Task.
For the definition of the City and State of the Sales Order using the fields Service Exec. (B1_MEPLES) that is set in the Sales Order items, for the correct operation, the product configuration of the first item of the Sales Order will be considered.
If the outgoing invoice that was bound to incoming invoices is deleted, the bond will be undone after changing the sales order by clicking the ISS Ded. button and unchecking the selected invoices. This will delete the information from the Inputs x Outputs table (CE2).
Check who is responsible for the collection of ISS. If it is the A1_RECISS customer or not, enter the Nature in the A1_NATUREZ Client or Supplier and/or A2_NATUREZ by filling in the ED_CALCISS field. The TIO - Types of Inflows and Outflows must contain the field F4_DUPLIC = YES to generate the bill payable or receivable.
Calculation Month?
Enter the reference month for tax calculation.
Calculation Year?
Enter the reference year for tax calculation.
Selected Records?
Enter the number of the record to be used in the calculation, or enter '*' (asterisk) to consider all records.
Calculation?
Enter the desired type of calculation, which may be Decennial, Fortnightly, Monthly, Half-yearly, and Annual.
Period?
Enter the calculation period to be considered, which can be First, Second, or Third.
File Previous period?
Enter the name of the file with the ISS calculation of the previous period related to this calculation routine.
Bill Currency?
Enter the code referring to the type of system currency.
Generate Bill?
Enter if you want to generate a tax bill in this routine.
Display Accounting Entry?
Choose Yes to generate accounting entries, otherwise choose No.
Consider Branches?
Enter if you want to consider the branches that will be grouped or consider only the registered branch.
This parameter is DISABLED for use in dbAccess environments.
For the Xbase environment, choose YES for the system to consider branches From/To in the parameters below.
From Branch?
Choose the Start branch code for file generation.
This parameter is DISABLED for use in the dbAccess environment.
To Branch?
Choose the end branch code for file generation.
This parameter is DISABLED for use in the dbAccess environment.
Print Payment Form?
Choose Yes to generate the payment form, otherwise choose No.
Use Progressive Table?
Choose Yes to use the progressive table, otherwise choose No.
Select Branches?
Determine whether to display a screen after confirming routine execution, so that you can select some branches for processing or branches that compose a group that does not follow the sequential order and therefore cannot be indicated within a range of from/to, such as, for example, generate the file for branches 01, 05, 10 and 13. The branches selected here will be calculated and grouped by CNPJ + City Registration, and only branches that meet this criterion can be selected.
Validate selection by CNPJ + C.R.?
This parameter allows you to use the routine by blocking the selections of full CNPJ + City Registration if any branch has already been selected, thus avoiding generating undue information in this process. With the parameter activated, it is possible to select a single branch and ask the system to group the others that meet the criteria of CNPJ + C.R.
In this folder, it is possible to verify the values calculated for each city where provisions took place. It is important to note that if the city and description fields are presented blank, it means that the system was not able to identify the city for which that ISS value is due.
In these cases, there are two procedures to follow:
a) Check the completion of table CE1 and the suppliers entered in the CE1_FORISS field. The calculation is made based on the fields of State and city registered in these suppliers. The registrations must be made coherently so that the calculation is performed correctly.
b) Check the content of parameter MV_FPADISS.
Important
If the calculation is confirmed with values not classified in any city, bills and/or payment forms will not be generated because it is not possible to obtain a supplier for the bills. When you confirm the calculation, a message appears on the screen informing you about this restriction. The other bills and payment forms will be generated normally.
MV_MUNIC Parameter
This parameter will be considered if no provision exists within the city and, even then, values exist to be collected from other sources. Otherwise, the bill will be generated following the same logic as the others, that is, for the supplier set in table CE1.
In the case of a withholding location, services can be classified in two ways: EP (City of the Provider's Site) or SLE (City of Execution of the Service). This information is recorded in field B1_MEPLES. The system will then consider the rule(s) defined in the ISS Taxes File (detailed in the section with the same name in this document) to perform the calculations.
Important
The MV_ISSXMUN parameter must be set to (.T.) to enable this tracking.
LES – ISSQN product rule due at the location of the service execution.
For the LES product (B1_MEPLES = 2), the user must enter the state and code of the city of service provision (SF1->F1_ESTPRES+SF1->F1_INCISS) at the time of entering the invoice to find the ISS rate rule (CE1).
The ISS withholding considers the configuration of the CE1_RETISS and CE1_RMUISS fields as follows:
Rule for withholding within the City:
CE1->CE1_RETISS = 1 (Yes) and CE1->CE1_RMUISS = 1-Inside.
Performs ISS retention for the supplier (CE1->CE1_FORISS+CE1->CE1_LOJISS) if the Supplier's city (A2_EST+A2_CODMUN) is the same as the city of service execution (SF1->F1_ESTPRES+SF1→F1_INCISS).
Rule for withholding outside the City:
CE1->CE1_RETISS = 1 (Yes) and CE1->CE1_RMUISS = 2-Outside.
Performs ISS withholding for the supplier (CE1->CE1_FORISS+CE1->CE1_LOJISS) if the Supplier's city (A2_EST+A2_CODMUN) is different from the city of service execution (SF1->F1_ESTPRES+SF1→F1_INCISS).
EP Product Rule – ISSQN due in the Provider's Site.
For the EP product (B1_MEPLES = 1), the city considered in the search of table CE1 to find the ISS rate rule will be the one registered in the Branch (SIGAMAT).
The ISS withholding considers the configuration of the CE1_RETISS and CE1_RMUISS fields as follows:
Rule for withholding within the City:
CE1->CE1_RETISS = 1 (Yes) and CE1->CE1_RMUISS = 1-Inside.
Performs ISS withholding for the supplier (CE1->CE1_FORISS+CE1->CE1_LOJISS) if the supplier's city (A2_EST+A2_CODMUN) is the same as the branch city (SIGMAT.EMP).
Rule for withholding outside the City:
CE1->CE1_RETISS = 1 (Yes) and CE1->CE1_RMUISS = 2-Outside.
Performs ISS withholding for the supplier (CE1->CE1_FORISS+CE1->CE1_LOJISS) if the supplier's city (A2_EST+A2_CODMUN) is different from the branch city (SIGMAT.EMP).
Rule for withholding inside and outside the City
CE1->CE1_RETISS = 1 (Yes) and CE1->CE1_RMUISS = 3-Both.
Performs ISS withholding for the supplier (CE1->CE1_FORISS+CE1->CE1_LOJISS) if the supplier's city (A2_EST+A2_CODMUN) is equal to or different from the branch city (SIGMAT.EMP).
LES – ISSQN product rule due at the location of the service execution.
Considers the city entered in the fields C5_ESTPRES + C5_MUNPRES to search the tax rate of the ISS and the city of SIGAMAT to search for the service code of the provision (CE1->CE1_CPRISS) in table CE1.
EP Product Rule – ISSQN due in the Provider's Site.
Considers the city of SIGAMAT to search the ISS rate and the service code of the provision (CE1->CE1_CPRISS) in table CE1.
It is possible to add adjustment rows in the ISS calculation for debit or credit.
These values impact only the city that is being calculated in the ISS Calculation tab, not interfering with the value presented in the Per City - Outflows tab.
Important
In the Per City - Outflows tab, values debited and retained by the city according to the transactions of invoices are detailed; they do not suffer changes of credit or debit added in the ISS Calculation tab.
It was verified that the parameters below have become obsolete since the last change in function Mt954DedIS within routine MATA954 in 2014:
MV_ISS_COF;
MV_ISS_CSL;
MV_ISS_PIS;
MV_ISS_IRF.
Therefore, no documentation on these parameters exists, since they have become obsolete.
AFN - Projects x Incoming Invoice
CC2 - IBGE Cities
CE1 – ISS Rates
CE2 – Inflows x Outflows - ISS
SB1 - Generic Description of Products
SED - Nature
SA1 – Customers File
SA2 – Suppliers File
SF4 – Types of Inflow and Outflow
SC5 – Sales Orders
SC6 - Sales Order Items
SD1 - Incoming Invoice Items
SD2 - Outgoing Invoice Items
SD3 – Internal Transactions
SF1 - Incoming Invoices
SF2 – Outgoing Invoices