Rules for filling out a work completion certificate for individual entrepreneurs without or with VAT

Purpose and content of the document

An invoice is a document containing payment details and is the basis for payment of a certain amount for goods or services provided by the seller. An individual entrepreneur can make a request for the transfer of funds to his account to persons with whom he has concluded purchase and sale agreements, provision of services, as well as to those persons with whom such agreements have not been concluded.

Required elements of the invoice for payment:

• Seller details (name of individual entrepreneur or legal entity, company address, INN and KPP)
• Buyer's details (name of LLC or individual entrepreneur, address, tax identification number and checkpoint)
• List of goods and services for payment, their quantity and cost
• Total amount due
• Payment details (seller's bank account number)
• Invoice date

When is it necessary to exhibit

This is a document that serves as proof of a transaction for accounting, a company or another organization.

An invoice must be issued in the following cases:

• If the company operates in the market and is exempt from value added tax under Article 145 of the Tax Code of the Russian Federation
• The counterparties did not have time to conclude an agreement, and the delivery of goods must be carried out in a short time. The supplier can generate an invoice for payment, and a little later the parties will seal their relationship with an agreement.
• Clause 1 of Article 169 of the Tax Code of the Russian Federation - the trading process is documented in a personal name and using the special tax system
• Article 168 of the Tax Code of the Russian Federation - the enterprise received a partial prepayment
• The buyer requires a one-time delivery, and it simply does not make sense to draw up a long-term contract.

An invoice can serve as an offer if it reflects all the terms of cooperation. The paid invoice will become legal confirmation of the transaction between the counterparties. And in this case there will be no need to conclude an agreement.

Why do you need a work completion certificate?

A certificate of completion of work for an individual entrepreneur is a document that confirms the completion of work according to the contract on time and without quality claims. In essence, it acts as an agreement between the customer and the contractor. In most cases, this document acts as an annex to the contract. In this case, it indicates that the contractor has fully fulfilled its obligations to the customer.

The execution of the form in question based on the results of the execution of the contract in 2021 (however, as before) is of great importance for both parties:

1. If the customer remains dissatisfied with the results of the contractor’s work, he has the right to refuse to sign until the comments are completely eliminated. Thus, if the contract provides for an act, the customer is insured against the contractor’s dishonesty.
2. At the same time, the execution of the document allows you to avoid unreasonable disputes. If claims are raised by the customer after signing, the contractor has the right to refuse to eliminate it.

It is important to ensure that the act is drawn up within the prescribed period in accordance with the accepted form.
Even if the contractor fully fulfills the obligations under the concluded agreement, but does not monitor the signing of the document, the unscrupulous receiver will be able to claim back the paid funds. On the other hand, signing without quality control will lead to the fact that the customer will not have the right to make claims. We recommend you study! Follow the link:

The procedure for drawing up contracts for work performance

An individual entrepreneur must remember that in the event of a lawsuit between the customer and the contractor, the main document confirming the quality and timing of completion will be the act. It is also important to know that it is considered invalid if there is no corresponding agreement.

Correct preparation is also important for tax purposes. If an individual entrepreneur acts as a customer under a contract, he has the right to accept as expenses for tax purposes the amounts specified in the act. If an individual entrepreneur provides services without or with VAT, the payment will be reflected in the income portion.

How to fill it out correctly: examples

The table provides examples of correctly filling out all the details:

If, instead of an individual entrepreneur, his authorized representative signs the account, then the details of the power of attorney are indicated next to him, which confirms his powers, as well as the position of the individual, full name and decoding.

Design rules

There are no strict rules for opening an account, but according to established standards, the information in it is arranged in a certain order:

• In the header - personal data of the seller and buyer
• Bank details
• Next, indicate the document number and the date of its preparation.
• Then they repeat the data of the seller and buyer again
• List of goods or services provided
• If the product is sold with VAT, this must be indicated
• Finally, the seller’s signature and details are added.

Cash

Any payer can deposit funds to pay a bill in cash, as this is the easiest way. The buyer needs to come to the main office of the company or the store where the order was made. Here an invoice is provided, and the amount written in it is also transferred.

The disadvantage of this option is precisely the need to personally visit a certain service point. For example, if a buyer lives in Belarus or Kazakhstan, and made a purchase in a Russian store, he is unlikely to fly to another state to pay for it. In this case, it is optimal to study methods of non-cash payment, that is, transfer of payment.

How to issue a VAT invoice?

Value added tax is often indicated on the invoice.

Its allocation is not a mandatory requirement, but this step will help to avoid errors in further calculations of the total cost.

The filling out form is the same as for payment without VAT. The only difference is that at the end of the form you must indicate the amount of VAT, which will affect the final amount of payment for the products.

To avoid any missteps, an invoice is issued. This is a document that is filled out according to a template, and on the basis of which the recipient of the goods draws conclusions about the refund or deduction of VAT.

Example of an invoice with VAT:

It is worth considering that VAT can be reflected in two ways:

1. Include tax in the final price. For example, if the cost of an operation including VAT is 30,000 rubles, we designate it as follows: Transaction amount = 30,000 rubles, including 18% VAT = 5,400 rubles, total payable = 30,000 rubles.
2. Indicate the cost without VAT and add it on top. We denote it as follows: Cost of the operation = 30,000 rubles, including VAT 18% = 5,400 rubles, total payable = 35,400 rubles.

Does the payer need the original invoice?

Nowadays, electronic documentation is mainly used.
Scanned copies of the papers are sent to the counterparty by fax or mail. Read also: Tax limitation period

If there is a need to transfer originals, then use a courier service or mail. The original copy of the invoice is handed over to the VAT payer (required for tax deduction). Therefore, two copies are prepared, one of which remains with the seller, the second is sent to the buyer.

Important: VAT payers can also use an electronic version of the invoice, but it must have a digital signature. Other options for document endorsement are unacceptable.

How to issue an invoice for payment by bank transfer

Federal Law No. 161 “On the National Payment System” states that all payments made by non-cash form can only be carried out with the consent of the client.

The procedure for filling out the document is identical to that used for other types of payment.

How to reflect VAT on an invoice

If a businessman is a VAT payer, then the amount of the contribution must be displayed in payment documents. You can do it like this:

1. The tax is included in the final cost, but is highlighted as a separate line for clarity.
2. The cost of the service (product) is shown excluding tax, then its size is calculated. The final price is formed as the sum of these two quantities.

Important: it is recommended to always enter the tax amount on a separate line - this will avoid possible errors in calculations.

When should you indicate the due date on your invoice?

The money must arrive to the seller within the period stipulated by the agreement. It is indicated in the text of the contract, or on the payment document itself. Changing the deposit period is not allowed.

Note: if funds were deposited by bank transfer and inaccuracies in the details were discovered, the supplier must be notified of the error as soon as possible. This is done in writing. This procedure will increase the payment period.

List of useful services for preparing accounting documents

Kontur.Accounting

• Fast invoicing with step-by-step instructions
• Sending a document by email to the buyer
• A large number of services for accountants (automatic reporting, calculation of vacation pay and much more)

kub-24.ru

Convenient online invoicing software.

It is possible to configure automatic uploading of a logo, organization seal and electronic signature to the manager. The document is sent to the buyer by email.

issue-invoice.rf

Online service for invoicing and maintaining accounting documents (primary documentation). Using the service, you can create an Invoice, Act, Consignment Note TORG-12, Invoice, UPD and Sberbank Receipt (PD-4). Created documents can be saved, printed, or sent by email.

General Billing Rules

Invoices are issued for payment both on the basis of contracts and without them. The finished document can be sent by email or delivered personally to the buyer. The document invoice does not have a legal format, that is, you develop it yourself in any text editor with tables.

To design it, you can use a letterhead or a blank sheet; this is also not regulated anywhere. And you can also use online portals (for example, the “My Business” or “Elba” services) or accounting programs that simplify this process. The most common of them is 1C software.

Video: method of issuing an invoice using the application