The invoice date is the date indicated on the invoice sent by the supplier (the date on which the document was issued).
The registered date is the date on which the invoiced service takes effect, i.e. the date on which this expense should be recorded in the co-ownership’s accounting.
These dates are generally the same, unless the expense is to be recorded in a different financial year than the date of the document.
For example: My co-ownership’s financial year runs from January 1 to December 31 of each year.
I have received the invoice for my co-ownership’s fire insurance. This invoice was issued on December 12, 2021. The fire insurance will cover the co-ownership from January 1 to December 31, 2022.
The invoice date is therefore December 12, 2021 (the document was issued on December 12, 2021).
The registered date of this invoice is January 1, 2022. The insurance will only cover the condominium from January 1, so this expense will be allocated to the 2022 financial year.