Are there any billing deadlines for a service contract?

What is primary documentation in accounting?

An example of a “primary document” in accounting is any document confirming transactions of a taxpayer. We are talking about transactions that are related to the economic activities of the organization and make economic sense.

All primary accounting documentation is described in Federal Law No. 402-FZ “On Accounting”. Documents must be collected and executed in accordance with this law in order to confirm expenses and prove to the Federal Tax Service the correctness of the calculation of the tax base.

The primary document must be drawn up at the time of the business transaction, since the document confirms its completion. Typically this is done by the supplier. The list of primary accounting documentation accompanying the transaction depends on the type of transaction and may differ. You need to be especially careful about the documents for transactions in which you are the buyer, since these are your expenses and you are more interested in the correct execution of documents than the supplier. The tax office may not credit the “primary” with errors.

Storage of primary documents

The primary product must be stored for at least 5 years. During this period, the Federal Tax Service may request documents from you or your counterparties at any day in order to conduct an inspection. Documents will also be needed in case of legal disputes.

Previously, storing documents required racks, folders and a lot of paper. Now, to free up space in the office and save time and money, transfer the primary archive to electronic form. Accounting services help organize documents and store scans of them in an electronic archive - this makes it easier to search for documents. In the service list, it is easier to track the shortage of primary goods, closure, payment and transaction documents. Electronic documents are certified with an electronic signature.

If a company does not have a primary document whose mandatory storage period has not yet expired, it will receive a fine of 10 to 30 thousand rubles. Another problem with loss of documents is the inability to take into account expenses to calculate the tax base. In this case, the tax office will charge additional tax, and the company will have to pay extra.

Accounts from individual entrepreneurs or LLCs

Now let's look at how to correctly issue an invoice for payment from an individual entrepreneur, and let's figure out whether an ordinary individual can issue an invoice. Let's answer the second question first. Since an individual is not a VAT payer, he cannot issue a document. Not a single company will accept an invoice from an ordinary “physicist”, since taxes in this case will fall on it. But if an individual is registered as an individual entrepreneur or LLC, then he can easily issue invoices to companies and organizations for sales/provision of services. That is, in fact, an individual cannot draw up such documents, but one registered as a payer can.

Let's look at how this document is issued. It can be issued in paper/manual form or electronically. The document must indicate the following:

1. Details of an LLC or individual entrepreneur, which include the full name of the organization, its identification code, legal address and form of business.
2. Details of the bank that services the LLC or individual entrepreneur. They include its name, address, account numbers, BIC.
3. OKONH and OKPO codes.

Usually all this is indicated in the header of the document. Then, in the “working” area, a serial number is placed (they go in ascending order), the date of the statement and the ratio of the individual entrepreneur to VAT (whether it is paid or not). In the footer of the document the full name of the person who issued it, as well as the signature, are indicated. If an individual entrepreneur or LLC has a seal, then it is also affixed. Accordingly, the body of the document also contains the name of the product/service, its quantity and price per unit/total amount.

Please note that you can easily find classic paper invoices on our portal. Download them from this link, print them on a printer and write them down as necessary with a regular pen. You can also fill it out electronically. You will only need to enter the necessary data into it and print it out, or send it by mail to your counterparty. If you want to know how to issue an invoice for payment from an individual entrepreneur, a sample form can be found at this link.

Classic invoice filling

You can automate the process of issuing such documents by using appropriate accounting and warehouse software like 1C. This will allow you to automatically enter invoice numbers, keep records of them, calculate total amounts, issue goods taking into account their availability in the warehouse and the new price, monitor payments, automatically enter details, etc. This is very convenient, plus it saves a lot of time.

Primary documents are divided by business stage

All transactions of the company can be divided into three stages:

The first stage is an agreement on the terms of the transaction . The result will be an agreement and an invoice for payment.

The second stage is payment for the transaction . Primary documents confirming payment:

• Cash payments - cash receipt, receipt for cash receipt order, strict reporting form. Organizations rarely pay each other in cash, since the amount of payments through the cash register is limited to 100 thousand rubles. Employees usually receive advances or accountable money in cash.
• Electronic payments, including acquiring, payment systems or transfers from a current account - bank account statement.

The third stage is receiving products . Confirmation is required that the buyer has received the product or service, and the seller has received payment. Without supporting documents, the tax office will not allow you to include the funds spent in expenses. Receipt is confirmed:

• waybill;
• sales receipt;
• act of work performed or services rendered.

Are there any billing deadlines for a service contract?

How to correctly draw up a written claim, which articles of law to refer to?

- refer to these articles and your agreement.

Civil Code of the Russian Federation (Civil Code of the Russian Federation) dated January 26, 1996 N 14-FZ - Part 2

Article 702. Contract

1. Under a contract, one party (contractor) undertakes to perform certain work on the instructions of the other party (customer) and deliver the result to the customer, and the customer undertakes to accept the result of the work and pay for it.

2. For certain types of contract (household contract, construction contract, contract for design and survey work, contract work for state needs), the provisions provided for in this paragraph apply, unless otherwise established by the rules of this Code on these types of contracts.

—Article 720 of the Civil Code of the Russian Federation. Acceptance by the customer of work performed by the contractor

1. The customer is obliged, within the time frame and in the manner prescribed by the contract, with the participation of the contractor, to inspect and accept the work performed (its result), and if deviations from the contract are discovered that worsen the result of the work, or other shortcomings in the work, immediately report this to the contractor.

2. A customer who discovers deficiencies in the work during its acceptance has the right to refer to them in cases where the act or other document certifying acceptance stipulated these deficiencies or the possibility of subsequent submission of a demand for their elimination.

3. Unless otherwise provided by the contract, a customer who accepted the work without inspection is deprived of the right to refer to defects in the work that could have been identified during the usual method of acceptance (obvious defects).

4. A customer who discovers, after acceptance of the work, deviations from the work contract or other defects that could not be identified during the usual method of acceptance (hidden defects), including those that were deliberately hidden by the contractor, is obliged to notify the contractor about this within a reasonable time. time limit for their discovery.

5. If a dispute arises between the customer and the contractor regarding deficiencies in the work performed or their causes, an examination must be appointed at the request of either party. The costs of the examination are borne by the contractor, except in cases where the examination establishes the absence of violations by the contractor of the work contract or a causal connection between the actions of the contractor and the detected deficiencies. In these cases, the costs of the examination are borne by the party that requested the appointment of the examination, and if it is appointed by agreement between the parties, both parties equally.

6. Unless otherwise provided by the contract, if the customer evades acceptance of the work performed, the contractor has the right, after a month from the day when, according to the contract, the result of the work should have been transferred to the customer, and subject to subsequent double warning to the customer, sell the result of the work, and the proceeds, minus all payments due to the contractor, make a deposit in the name of the customer in the manner prescribed by Article 327 of this Code.

7. If the customer’s evasion from accepting the work performed resulted in a delay in delivery of the work, the risk of accidental destruction of the manufactured (processed or processed) item is recognized as having passed to the customer at the moment when the delivery of the item should have taken place.

—————————————————

Article 725 of the Civil Code of the Russian Federation. Limitation period for claims of poor quality of work

1. The limitation period for claims brought in connection with inadequate quality of work performed under a contract is one year, and in relation to buildings and structures is determined according to the rules of Article 196 of this Code.

2. If, in accordance with the work contract, the result of the work is accepted by the customer in parts, the limitation period begins from the day the result of the work is accepted as a whole.

3. If a warranty period is established by law, other legal acts or a work contract and a statement regarding defects in the work result is made within the warranty period, the limitation period specified in paragraph 1 of this article begins from the date of the statement of defects.

Primary documentation in accounting list of documents 2020

Transactions vary significantly from company to company. Despite this, there is a list of primary documentation that is required in accounting:

• Agreement.
• An invoice for payment.
• Payment documents: cash receipts, strict reporting forms.
• Packing list.
• Certificate of work performed or services provided.
• Invoice.

This list of transaction documents is not exhaustive; it can expand depending on the types of transactions and accounting features in the organization.

Question and answer: Procedure and date for issuing documents for payment

QUESTION:

The contract for the supply of goods (performance of work/provision of services) has the following wording: “All payments under the contract are made by bank transfer, by transferring funds to the bank account specified by the Supplier (Contractor, Contractor) after signing the invoice (certificate of work performed, services rendered ) within 30 calendar days." This means that payment is made after the supplier (contractor, performer) fulfills the obligations to transfer the goods (perform work, provide services). In what order should documents for payment be submitted? Can the invoice be later or on the same date as the invoice (certificate of work performed, services rendered)? Or can an invoice be issued regardless of the order of payment? Those. Would it be correct if the contract provides for payment upon delivery, and the invoice is issued before the invoice (certificate of work performed, services rendered), but the customer waits for the date of the certificate and only then pays?

ANSWER:

The parties have the right to determine the payment procedure in the agreement. The moment of issuing the invoice does not matter if the contract contains payment details and specifies the period for payment from the moment of delivery.

The payment period for the received goods can be set by a certain calendar date or by the expiration of a certain period of time from the moment the goods are transferred to the buyer.

——————————— An example of the wording of a condition:

“The buyer is obliged to pay for the goods within 20 days from the date of receipt of the goods from the supplier.”

——————————— If the payment period for goods sold on credit is not agreed upon

In this case, according to paragraph 1 of Art. 488, paragraph 2 of Art. 314 of the Civil Code of the Russian Federation, as a general rule, the buyer will have to pay for the goods within seven days from the moment the supplier submits the corresponding demand.

Source - Guide to Contract Work. Supply. Recommendations for concluding a contract {ConsultantPlus}

To agree on the payment procedure, the parties are recommended to establish the following in the agreement:

• payment term for the goods;
• the moment the buyer fulfills the obligation to pay (moment of payment) for the goods;
• possibility of payment for goods by the recipient (payer).

7.2.1. Payment term for goods under the supply agreement

The buyer is obliged to pay for the goods immediately before or after the transfer of the goods, unless otherwise provided by law, other legal acts or agreement and does not follow from the essence of the obligation (Clause 1 of Article 486 of the Civil Code of the Russian Federation).

the contract may provide for payment for the goods a certain time after its transfer to the buyer, i.e. sale of goods on credit (clause 1 of Article 488 of the Civil Code of the Russian Federation), payment for goods in installments (paragraph 1 of clause 1 of Article 489 of the Civil Code of the Russian Federation).

A guide to contract work. Supply. Recommendations for concluding a contract {ConsultantPlus}

To agree on the terms of the form of cashless payments, the parties must indicate in the agreement:

• a specific form of payment from among those provided for in Art. 862 Civil Code of the Russian Federation;
• information (details) necessary to make the payment.

The list of details and forms of payment documents are determined in accordance with clauses 1.10, 1.11 of the Regulations on the rules for transferring funds (approved by the Bank of Russia on June 19, 2012 N 383-P). For each form of non-cash payments, a different content of payment documents is established. In the text of the agreement, the parties can indicate payment details or the procedure for communicating them for each payment term. In the first case, the details are entered, as a rule, in a special section of the contract or are drawn up as an appendix to it. A party can provide payment details after concluding an agreement by issuing an invoice, invoice or sending a written notification (letter, telegram, etc.).

——————————— An example of the wording of a condition:

“Settlements under the supply agreement are carried out non-cash by transferring funds to the supplier’s bank account based on the buyer’s payment order. Funds are transferred to the details specified in section 7 “Addresses and details of the parties” of this agreement, unless other details are specified in the invoice issued by the supplier for payment.”

——————————— If the contract does not indicate what form of non-cash payments in cash the parties have chosen

In this case, the buyer will have to pay for the goods non-cash by payment order (clause 1 of Article 516 of the Civil Code of the Russian Federation) and will not have the right to use another form of payment.

The review was prepared by specialists from the Consulting Institute of the Group of Companies "Zemlya-SERVICE"

Formation of primary accounting documentation

The rules for maintaining primary documentation allow for its compilation using independently developed or unified forms (Article 9 No. 402-FZ). But remember that only a document containing all the necessary details has legal force:

• Title of the document.
• Date of creation.
• The name of the organization or the name of the entrepreneur of the compiler.
• Contents of a document or business transaction.
• Natural and monetary indicators.
• Data of responsible persons.
• Signatures of the parties.

The primary forms that the organization uses are fixed in the accounting policies. In the process of work, there may be a need to update or supplement forms - this is also recorded in the accounting policy.

Let's look at the primary documents in more detail.

Agreement

When concluding a transaction, the parties enter into an agreement between themselves, which stipulates all the conditions and details of future business transactions: terms of shipment of goods, performance of work or provision of services, time for payment, payment method, etc.

Additionally, the contract records data on the subject of the transaction and the price. The rights and obligations of the parties also need to be spelled out to make it easier to resolve possible disputes in court.

It is optimal if each transaction is formalized in a separate agreement. But companies often enter into one general agreement with regular counterparties for a number of similar transactions at once. Draw up two copies of the agreement with seals and signatures of the parties on each.

A written form of agreement is not always necessary. For example, for a purchase and sale transaction, the document confirming the conclusion is a cash receipt or sales receipt.

Is the invoice a primary document or not?

1.5. — Hello, dear site visitor, look at the law, Article 176 of the Housing Code of the Russian Federation. (current edition) 1. A special account is opened in the name of the person specified in parts 2 and 3 of Article 175 of this Code, upon presentation of a decision documented in the minutes of the general meeting of owners of premises in an apartment building, adopted in accordance with clause 1.1 of part 2 of Article 44 of this Code, and other documents provided for by banking rules. A Russian credit organization does not have the right to refuse to conclude an agreement to open and maintain a special account if the owners of premises in an apartment building have designated this Russian credit organization to open a special account. 2. A special account can be opened in Russian credit institutions that meet the requirements established by the Government of the Russian Federation. The Central Bank of the Russian Federation quarterly posts information about credit institutions that meet the requirements established by this part on its official website on the Internet. 2.1. The owner of a special account is obliged to monitor the compliance of the Russian credit organization with the requirements established by part 2 of this article. If the Russian credit organization in which a special account is opened ceases to comply with these requirements, the owner of the special account is obliged to notify within fifteen days from the date of publication of information by the Central Bank of the Russian Federation in the manner established by part 2 of this article, in writing and with using the system of owners of premises in an apartment building on the need to make a decision on choosing another Russian credit organization to open a special account, and also has the right to initiate a general meeting of owners of premises in an apartment building to make a decision on choosing another Russian credit organization on the basis provided for by this part. In this case, the owners of premises in an apartment building are required to make such a decision within two months from the date of their notification. The owner of a special account, with the exception of cases where he is the initiator of a general meeting of owners of premises in an apartment building, is required to be notified of the holding of a general meeting of owners of premises in an apartment building, at which it is planned to consider the issue of choosing another Russian credit organization to open a special account , and has the right to participate in such a meeting. A copy of the minutes of the general meeting of owners of premises in an apartment building, convened in connection with the need to make a decision on choosing another Russian credit institution on the basis provided for by this part, within three calendar days from the date of the general meeting, but no later than two months from the date of notification to the owners premises in an apartment building on the need to make a decision on choosing another Russian credit institution on the basis provided for by this part, is sent to the owner of a special account by the person who initiated such a general meeting. In the event that the owners of premises in an apartment building have not made a decision on choosing another Russian credit organization within the prescribed period, as well as in the event of failure to receive a copy of the minutes of the general meeting of owners of premises in an apartment building, convened in connection with the need to make a decision on choosing another Russian credit organization on the basis provided for by this part, the owner of a special account independently determines a Russian credit organization and, within fifteen days, opens a special account with notification to the owners of premises in an apartment building, state housing supervision authorities about the opening of a new special account, including in electronic form using the system . 3Such a transfer of rights and obligations under a special account agreement to the new owner of this account is not the basis for termination or change of the rights of the lender or creditor that existed before such transfer in relation to the funds in this account, ensuring the repayment of a loan, credit received for major repairs of common property in apartment building. 4. The balance of funds when closing a special account is transferred at the request of the owner of the special account: 1) to the account of the regional operator in the event of a change in the method of forming the capital repair fund; 2) to another special account in case of replacement of the owner of the special account or credit institution on the basis of a decision of the general meeting of owners of premises in the corresponding apartment building. 5. If the owner of the special account does not terminate the special account agreement or does not submit an application for the transfer of the balance of funds in the special account to the account of a regional operator or another special account in accordance with the decision of the general meeting of owners of premises in an apartment building, on time established by this part, any owner of premises in an apartment building, and in the case provided for in paragraph 1 of part 4 of this article, also the regional operator has the right to apply to the court for the recovery of funds located in a special account of this apartment building, with their transfer to another a special account or to the account of a regional operator. Article 177 of the RF Housing Code. Carrying out transactions on a special account

(current version) 1. The following operations can be performed on a special account: 1) write-off of funds associated with payments for services rendered and (or) work performed on major repairs of common property in an apartment building and payments for other services and (or) work specified in Part 1 of Article 174 of this Code; 2) write-off of funds to repay credits, loans received to pay for services and (or) work specified in Part 1 of Article 174 of this Code, payment of interest for the use of such credits, loans, payment of expenses for obtaining guarantees and sureties for such loans , loans; 3) in the event of a change in the special account, transfer of funds located in this special account to another special account and crediting to this special account of funds written off from another special account, based on the decision of the owners of premises in an apartment building; 4) in case of a change in the method of forming the capital repair fund, transfer of funds to the account of the regional operator and crediting of funds received from the regional operator, based on the decision of the owners of premises in an apartment building; 4.1) write-off of funds in pursuance of a court decision that has entered into legal force; 4.2) writing off funds erroneously credited to a special account due to an error by the payer or credit institution, when the owner of the special account submits an application for the return of funds, as well as a document confirming payment; 5) crediting contributions for major repairs, penalties for improper fulfillment of the obligation to pay such contributions; 5.1) crediting of financial support funds provided in accordance with Article 191 of this Code; 6) accrual of interest for the use of funds and write-off of commissions in accordance with the terms of the special account agreement; 7) transfer of funds located in this special account in the cases provided for in Part 2 of Article 174 of this Code; 7.1) placement of funds (part of funds) on a special deposit and their crediting from a special account to a special deposit, return of funds (part of funds), interest on the placement of funds on a special deposit in accordance with the terms of the agreement on a special deposit to a special account ; other transactions for writing off and crediting funds related to the formation and use of funds from the capital repair fund in accordance with this Code. 2. Operations on a special account not provided for in Part 1 of this article are not allowed. 3. The bank, in the manner established by this article, banking rules and the special account agreement, is obliged to ensure compliance of transactions carried out on the special account with the requirements of this Code. 4. Good luck to you and all the best, with respect, lawyer Ligostaeva A.V.

An invoice for payment

An invoice is a document in which the seller sets the price for his services or goods.

The buyer agrees to the supplier's terms and conditions at the time of payment. The legislator does not establish the form of the invoice, so each company draws it up in its own way. The invoice specifies the terms of the transaction, terms, payment and delivery procedures, etc.

The signature of the director or chief accountant on this document is not required (Article 9 No. 402-FZ). But to avoid any questions from the tax authorities or counterparties, it is better not to neglect them. An invoice for payment does not provide an opportunity to present demands to the supplier - it only records the purchase price. The buyer retains the right to demand a refund in case of violation of the terms of the contract or illegal enrichment of the supplier.

Issuing an invoice from an individual entrepreneur: details and sample

The document must contain information about:

• Account number, date of issue.
• The total payment amount with separately allocated VAT, if any.
• Goods or services transferred to the buyer.
• Bank details.
• TIN.
• Full name IP.

The seal is optional and may or may not be present.

It is permitted to issue both electronic and paper invoices. The account number is re-indicated annually, starting in the new year. Using special programs makes the process easier.

You can download a sample invoice for payment here.

Sample invoice.

Bill of lading or sales receipt

Sales receipts are issued in two cases: when selling goods by individuals or when selling to individuals.

Invoices, as a rule, are used by organizations to document the sale of goods and their further receipt by the buyer.

Like the contract, the invoice is drawn up in two copies. One remains with the supplier to confirm the transfer of goods, and the second is received by the buyer to confirm receipt.

The data in the delivery note and invoice must match.

The person who releases the goods puts his personal signature and the company seal on the delivery note. And the buyer also certifies the document with a signature and seal.

What is this document and why is it needed?

This is a document accompanying the transaction. It is recommended, but not required, to complete it. The main purpose of this paper is to record the amount of the required payment and the buyer’s obligation to pay for the goods received. It is issued both before and after the purchase of a product or service - it depends on the agreement between the parties to the transaction.

ConsultantPlus experts examined when and how an invoice agreement (invoice offer) is drawn up without drawing up the main agreement. Use these instructions for free.

Functions of this document:

• represents a preliminary agreement on the purchase of goods (services) and their cost;
• gives the buyer a reason to pay for them;
• issued for prepayment or payment after the fact;
• in the absence of an agreement;
• is a public offer if it contains the essential terms of the transaction (Article 435 of the Civil Code of the Russian Federation).

It contains basic information about the concluded transaction:

• Name of product;
• its quantity;
• price;
• details for crediting funds.

With its help, the seller notifies the client’s accounting department that he expects the transfer of funds for the specified goods and services.