How to properly prepare an invoice for prepayment. Issuing an invoice for payment - rules and procedures

How to prepare an invoice for advance payment?

There are no approved requirements for filling out the document. However, this does not mean that each manufacturer or seller fills it out differently. The invoice for advance payment should indicate

:

• information about the company: name, legal address, details and contact details;
• details of the seller of goods or services;
• buyer data: full name, passport, address and telephone number;
• what product or service is being purchased;
• quantity (if the product is sold in bulk);
• unit price;
• total price;
• the date the invoice was issued and the period within which it must be paid.

Attention! Additionally, you can specify the name of the payment, which must be indicated during the transfer of funds.

The document must be signed by an accountant or other person who has a power of attorney to do so. In addition to the signature, the full name of the signatory is included. Everything is secured with a seal.

It is important to consider that the advance amount must be recorded in the sales book. After receiving the funds, issue an invoice

. In this case, a separate invoice must be drawn up for each advance received.

Filling in account details for prepayment

The procedure for filling out an invoice for prepayment is the same for organizations and individual entrepreneurs. The first part of the invoice is a table that duplicates the part of the bank payment order. The table indicates the recipient, and the name of the organization can be indicated in abbreviation (but as in an extract from the Unified State Register of Legal Entities), while the name of the individual entrepreneur must be indicated in full, without abbreviations. Individual entrepreneurs indicate only the TIN, the “KPP” field remains blank. The current account number and bank details are filled in in accordance with those provided by the bank itself when opening an account. An error in one of the details may result in the advance amount not being credited to your account.

The second part of the invoice for the advance payment under the contract (sample) is also drawn up in the form of a table, but has different fields and is filled out differently. This table includes the name of the product (nomenclature), work or service, a link to the contract in accordance with which payment is made, the quantity of product, service, units of measurement and their price, and the total cost of the invoice.

A common question that arises when drawing up an invoice for prepayment (sample) is what amount to invoice for - partial in the amount of the expected prepayment or in the amount of the full cost under the contract. In practice, both options for registering an account are possible.

If the invoice is drawn up for the amount of the prepayment, then the name of the goods or work includes the wording “Partial prepayment in accordance with the contract,” “Prepayment under the contract,” and similar phrases. The cost indicates the amount expected from the counterparty as an advance payment.

When an invoice is generated for the entire amount under the agreement, the advance payment can be specified in the agreement or the invoice itself. If the specific amount of the advance payment is not established, but such a condition is agreed upon and provided for in the contract, then the buyer can independently determine the amount of the advance payment.

What is an invoice and is it necessary when receiving an advance payment?

An invoice is a document that serves as the basis for the buyer’s acceptance of the amounts of VAT offered by the seller, which is charged in accordance with Chapter. 21 Tax Code of the Russian Federation.

When carrying out activities to sell goods, you need to know that within the framework of clause 2 of Art. 153 of the Tax Code of the Russian Federation, VAT is calculated immediately after the goods have been sold (work or service provided).

As a result of this, in paragraph 1 of Art. 160 of the Tax Code of the Russian Federation stipulates the rules that determine the period for calculating tax on the amount of the advance payment received:

• the day on which the transfer of goods or provision of services occurred;
• date of full or partial payment.

According to the above, it can be argued that having received an advance, the seller is obliged to pay tax

.

The document must be prepared within 5 days after receiving the goods or providing services. You can create a document using the 1 C program or a similar one.

To compile via 1C you need:

• enter the program;
• select “Journals” on the top line;
• in the section that opens, select “Invoice issued”;
• then a document form will open in which you will need to set: date, serial number;
• Next, the counterparty is selected from the list (if it is not found, the data will need to be entered manually);
• then enter the “Correspondent Account” section and add a new line by clicking on the checkbox (or the folder with an asterisk, depending on the version);
• Select the required product from the list that opens;
• enter the quantity of goods sold and the amount per unit;
• then click “Print”.

The document registration procedure does not end there. The last step is to post the document so that it appears in the sales book.

The invoice should be prepared carefully. The tax organization sets serious requirements for the numbering of such documents. They must be strictly ascending, even if the seller has several representative offices. As a result of this, a single journal should be created according to which to keep records.

How to issue an invoice for an advance payment

No regulatory document stipulates the obligation for the seller to issue an invoice for payment. Every accountant can independently decide whether to issue a given settlement document or not. An invoice for payment is not confirmation of shipment of goods and does not mean the client’s agreement to pay for the goods. But some organizations choose to work according to the scheme: issuing an invoice - issuing an invoice - shipping the goods - registering a loss-making one.

Instructions

1. The seller’s obligation to issue an invoice for prepayment may be included in the contract for the supply of goods. In this case, the wording “payment for goods within a certain time after the invoice ” means the client’s obligation to pay for the issued document within the agreed time frame. If the contract does not provide for invoicing , advance invoice . When the price of the goods is established in the agreement, and the basis for the origin of the obligations to pay for the goods from the buyer is stated, an invoice may not be issued. 2. special requirements for the advance invoice . When compiling it, be diligent in adhering to the general arrangements that are provided for when drawing up the primary documents. When issuing an invoice for an advance payment , indicate in it your payment details, the full name of the organization, customer data, number of goods, its price and the total amount for payment. The document must bear the signature of the head of the organization, number and date of issue. You don't have to put a stamp on the invoice. 3. If your organization operates under a general taxation scheme and is a VAT payer, highlight the tax amount separately in the invoice. But you can apply for a deduction for this tax only on the basis of an invoice, Art. 169 of the Tax Code of the Russian Federation. That is, you can not issue an invoice, but you must definitely issue an invoice. You can specify the expiration date on the account. Let's say payment for goods within 5 days after the invoice . 4. After issuing an invoice for prepayment, you are required to issue an invoice for the same amount. This obligation is provided for in paragraph 3 of Art. 168 Tax Code of the Russian Federation.

According to labor law, cash payments to an employee must be made 2 times a month. The advance is considered wages and can be equal to half the monthly tariff rate. The amount of the bonus and incentive supplements are not taken into account when making an advance payment.

Instructions

1. In the first case, you don’t need to do anything to apply for an advance. The employer is obliged to accrue and pay it himself. If the advance is not paid, this is considered a violation of labor law and is equivalent to a delay in cash payments. 2. There is also a 2nd method. If the advance has been paid to you, your salary is still a long way off, and you need the money urgently, then you can apply for an advance again. To do this, you need to write an application for the advance to be issued to you, sign it with the junior manager and have it certified by the main manager of the enterprise, take the signed application to the accounting department. They will issue you an advance. It cannot be larger than the amount you earned before a given period of time. That is, they calculate the amount you earned before the day of the additional advance, calculate the advance received from it, deduct tax payments, the amount for meals in the canteen (if your organization provides this). The remaining amount can be paid to you in advance. Note! Result: To the head of the organization, write a statement in any form with a request: I beg you to issue an advance in the amount (indicate the required amount) towards wages for October 2011. You can indicate the reason why you need the money (loan repayment...Every 5 results Helpful advice You need a competent application for an increase in the advance payment). 1 year ago from Alexander Mikhalev. To the head of the organization, write a statement in any form with a request: I beg you to issue an advance in the amount (indicate the required amount) towards wages for October 2011. You can indicate the reason why you need the money (loan repayment, rent arrears, for payment treatment, etc.) date signature.

An invoice is an accounting document that certifies the actual shipment of products or the provision of services to an organization. This document is drawn up in 2 copies (for the contractor and the client) and is accompanied by other documents, for example, a loss statement of goods, an act of provision of services, and others. An invoice is issued no later than 5 days after the shipment of products (provision of services). Based on this document, books of purchases and sales are formed in accounting.

Instructions

1. Go to the 1C program. Select “Journals” on the line at the top, then in the window that opens, select “Invoice issued” from the list. 2. An electronic form of the document will open in front of you. Set the document date, serial number and select the counterparty from the list. 3. Go to the “Corresponding accounts” tab. Click on the checkbox, the one that says “New Line” and looks like a folder with an asterisk. 4. From the product list that opens, select the product (service) you need. Enter the number and price. 5. Next, click on the “Print” button and receive a paper invoice. 6. In order for this invoice to be included in the sales book, it must be strictly entered. To do this, click the “Proceed” button. Note! The tax authorities have strict requirements for the rules for filling out documents such as invoices. Numbering must be strictly ascending, even if there are several divisions. To do this, it is appropriate to include in the accounting policy the reservation of invoice numbers. Helpful advice: Invoices can be filled out on the basis of any document (unprofitable document, act of provision of services). To do this, click on the “Base” button and select the appropriate document. Later, this invoice will mechanically appear in the sales book.

When concluding a purchase and sale transaction, legal entities are required to formalize it accordingly with accounting documents. But often, at the initial stage, to confirm the intentions of the parties, they use a document that is not related to the primary accounting documents. This is an invoice for payment , one that simplifies the transfer of information to the client about the transaction amount and the seller’s details, and therefore is widely used in practice. Despite the absence of strict requirements for the design of such a document, it is recommended that several main items be strictly indicated in its table of contents.

Instructions

1. First of all, in the invoice for payment , indicate the full name of the company issuing the invoice , its legal and actual address. Next, fill out the table with the details copied from the standard payment order to facilitate filling out bank documents when the need arises to transfer the agreed payment amount under the agreement concluded between the parties. It will indicate the name of the contractor, checkpoint, tax identification number, name of the bank (serving the organization), current account , BIC and correspondent account . Next follows the name of the document “Account” and its number, as well as the date of issue. 2. In the core part of the account , indicate the names of the enterprises that entered into the purchase and sale transaction in order. First “Seller”, then “Client”. Later, fill out the table outlining the deal. Here you will find a list of goods or services, units of measurement, number, price and amount to be paid for each item. 3. At the end of the table, indicate the “Amount of each” for the account , highlight the VAT payable to the budget, and display the total amount. Write the amount to be transferred in numbers and words. Sign the document with your boss or main accountant. Such signatures are not indispensable in the execution of a document, just like a company seal, but many organizations draw up an invoice this way. This is most important, rather, for internal accounting and delimitation of responsibilities between the responsible persons of the selling enterprise. Video on the topic Please note! Please note that the invoice for payment is not an accounting document and does not impose any obligations on the parties to the transaction, but serves only as a carrier of information. Consequently, it will not be possible to use it as an argument when considering controversial aspects of a transaction in pre-trial proceedings or during legal proceedings. Useful advice To ensure complete preservation of information about the transaction, you can indicate additional data in the invoice. This could be agreement data (delivery and invoice payment dates, payment details).

An advance invoice is a document confirming advance payment for a product, service or work. Filling out the invoice must comply with Article 169 of the Tax Code of the Russian Federation. Also, all advance invoices should be recorded in the sales ledger.

You will need

• – invoice;
• – sales ledger.

Instructions

1. Fill out a separate invoice under a serial number for each product sold, service rendered, or work performed, the one that should only be kept for advance invoices. It is allowed to fill out the document only in blue or black ink, without corrections, strikethroughs or blots. If you carry out several goods or services on one invoice, you will be given a huge fine. The same arrangement applies to the case if you forget to record the issued advance invoice in the sales book and an audit comes from the tax office. This threatens not only fines, but also criminal prosecution, as well as suspension of the enterprise for up to 9 months. 2. In the appropriate column, write the full name of your organization and personal taxpayer number. 3. In the client information column, indicate the full name of the organization or individual, TIN, legal or home address. When sending by post, clearly write not only all the recipient’s details, but also the postal code. 4. Fill in the appropriate column about the product, service or work. In the cost field, enter the full cost of the product, service or work. Fill in the tax rate column. It must be indicated as a percentage of the recorded cost and in full monetary equivalent - in thousands, rubles and kopecks. Sign the invoice and put the stamp of your organization, prepared for payment documents. 5. Fill out all invoices no later than 5 working days from the date of receipt of the order. Immediately enter the number and all data on the issued invoice into the sales ledger. The corresponding column must contain the signatures of the main accountant and the head of the enterprise. 6. Enter all data about the entire advance invoice into the 1C program. You can do this right away or enter all the data once a quarter for a scheduled report to the tax office. You are required by law to produce a quarterly report.

An invoice for payment is a document on the basis of which the client of your product or service transfers funds from his current account to yours. There is no regulated form of an invoice; this document does not apply to primary documents, but in practice there are certain requirements for its execution.

You will need

• – full name of the client organization;
• – payment details of the client’s bank;
• – payment details of your bank.

Instructions

1. In order to issue an invoice, you need to know the details of the client organization, its full name, address, INN/KPP. 2. When filling out an invoice, please indicate its number and date of completion; Product Name; its number; unit price and total amount. Be sure to indicate your payment details: bank name, BIC, current account, correspondent account. In the total amount, highlight the VAT tax if you work according to such a taxation scheme. 3. The account must bear the signature of the head or main accountant of the organization. This document may be sent by fax, email or other communication channels. The presence of a blue seal on this document is not a prerequisite for payment. 4. Issuing an invoice does not guarantee payment from the buyer, i.e. the invoice may have been issued by you, but not paid by the client. This will not constitute a violation of obligations, unless otherwise stated in the contract. 5. You can add individual data to the invoice, such as pickup of goods from the warehouse, the period for reserving goods and paying for them. In this case, the document will be a public offer, i.e. the client, by requesting an invoice for payment, agrees with the timing of the transfer of funds for the goods (service), as well as with other conditions specified in it. 6. You can prepare invoices in specialized accounting programs such as 1C, as well as primitively in Excel form. Note! Issuing an invoice for payment does not guarantee the client a stock of goods in the warehouse, unless otherwise provided by the contract. Useful advice The client has the right to pay only part of the goods on the invoice, and the name of the paid goods is indicated in the payment order. For a certain product, on such and such an account.

When transporting by road, a transport loss certificate is issued for the cargo. From July 25, 2011 its new form is in effect, which replaced the previously existing commodity and transport unprofitable 1-T.

Instructions

1. The new form of the transport unprofitable form does not contain a commodity section and looks opposite than the commodity and transport form familiar to accountants. It is issued for one or several consignments of goods according to the number of vehicles involved in transportation, that is, for the entire vehicle. 2. The transport loss form is designed in such a way that it is filled out by all participants in the transportation of goods. But initially it is issued by the former shipper. 3. Indicate the date and number of the request for cargo transportation. Enter the full name, address of the location of your shipper, last name, first name, patronymic and contact telephone number of the employee responsible for transportation. Fill in the same information for the consignee. 4. After this, write the name of the cargo, its condition, number of pieces, markings, packaging method and type of container, weight of the packages, their overall dimensions (height, length, width), volume in cubic meters. Please note that the price and cost of goods are not reflected in the new loss account. If you have certificates, quality certificates and other indispensable documents, do about. 5. Further, in the paragraph “Instructions of the shipper”, describe the parameters of the vehicle needed to transport the cargo (carrying capacity, type, brand, capacity, etc.), sanitary, quarantine, customs requirements, recommendations on temperature conditions for transportation, delivery deadlines, data on locking and sealing devices. Indicate the declared value of the cargo. 6. In the section “Reception of cargo” and “Deliverance of cargo”, indicate the planned date and time of delivery of vehicles, loading and unloading addresses. Record the actual date and time of arrival of the vehicle. 7. The loss clauses about the conditions of transportation, the carrier, the vehicle, reservations and notes, other data, the cost of services and the procedure for calculating the freight charge are filled out by the carrier. 8. Print out the transport loss report in 3 copies for all participants in the transportation: the shipper, the carrier and the consignee. Sign the loss statement from the head of your enterprise or the employee who is entrusted with the right to sign financial and business documents, put the date of the statement and the seal of the enterprise.

In order to make an advance payment when working with prepaid customers, you need to issue an invoice for services for the advance payment, or issue an invoice services . It is not a primary document for accounting, therefore there is no form of a strict example or any approved form. In addition, there are accounting programs that can help an invoice in a matter of seconds.

You will need

• A form to fill out or an accounting program.

Instructions

1. There are general rules according to which the issued invoice must contain the necessary details: the serial code of the organization, the date of registration, the account of the organization for transferring funds, the list of services and their cost is indicated in both numbers and words. In addition, it is strictly necessary to prescribe the taxation system, because tax deductions to the budget depend on this. 2. All organizations are required to maintain control over accounts for payment of services, numbering is carried out in order during each tax period. The invoice is issued in 2 copies, one is given to the customer, the second remains with the organization’s accountant. The law allows filling out an invoice for services using a combined method, that is, with the help of a special computer program, and by hand. 3. Do not forget that on the territory of our country it is allowed to pay for services only in national currency, therefore all amounts are indicated in rubles. 4. If an invoice is issued in the event of an expected advance receipt of funds, then the advance must be covered by the cost of services provided within one month. All accounts must be maintained in chronological order and must be registered in the accounting book in the tax period when the obligation appears. 5. If the invoice does not reflect the name and data of the services provided, as well as the signatures of authorized persons, then the transaction is considered concluded only after the full fulfillment of obligations by the party that must provide the services . In this case, the recipient of services cannot make claims against the company for failure to fulfill any obligations or obligations not fulfilled in full. But then he retains the right to demand a return of the funds paid. 6. Issuing an invoice is necessary in order to establish certainty in the relationship between the parties; therefore, special assurances are not required by law in order to establish its reality. Invoices received via e-mail or fax, certified by the director's signature and seal, are considered valid. Note! All invoices must be issued after completion of work or provision of services within the first 5 days. Useful advice It is also possible to include trace data on the invoice, for example, the timing of services or payment, notification of payment. It is considered classy to issue an invoice on company letterhead. Useful advice It is not prohibited to enter any information on the account form. For example, you can indicate the contact numbers of your organization, information about discounts, full names of administrators working with wholesale or retail clients.

How is VAT taken into account when making an advance payment?

There are general rules. Having studied them, it becomes clear that when receiving an advance payment, the tax base should be determined. The requirement is stated in clause 1 of Art. 167 Tax Code of the Russian Federation.

To determine value added tax on an advance payment, use the formula:

VAT = payment amount (rubles) × 20/120 (or 10/110)

Within the framework of clause 2. Art. 164 of the Tax Code of the Russian Federation establishes categories of goods. For which a 10% rate applies. If the specified product is not on this list, then 20% is used for calculation.

However, there are exceptions to any rule when the seller is exempt from paying tax.

Exempt from tax upon receipt of advance payment

:

• There is an exemption from payment, according to Art. 145 Tax Code of the Russian Federation;
• there is a sale of products that are taxed at a zero export rate, within the framework of clause 1 of Art. 164 Tax Code of the Russian Federation;
• there is a sale of goods that, within the framework of Art. 149 of the Tax Code of the Russian Federation are not subject to taxation;
• sales of goods occur outside the Russian Federation, in accordance with Art. 147.148 Tax Code of the Russian Federation.

Source of the article: https://bankstoday.net/vopros-otvet/kak-pravilno-vystavit-schet-na-avansovyj-platezh

An invoice for payment. Form and sample filling

An invoice for payment is a document that absolutely all entrepreneurs use in their work, regardless of what level they work at and what area of ​​business they belong to. As a rule, an invoice for payment is issued after a written agreement is concluded between the parties, as an addition to it, but sometimes it can be issued as an independent document.

It is the invoice for payment that gives the buyer of goods or consumer of services grounds to pay for them. The invoice can be issued for both prepayment and post-factum payment.

How to issue an invoice for prepayment (sample)

According to the rules of business document flow, an invoice for prepayment can be issued by transferring it to the counterparty when signing the contract, sent by mail or sent a scanned document to the customer’s email, or sent by fax. In each of these cases, the invoice is signed by the manager, accountant or individual entrepreneur and certified with a seal.

A regular invoice that does not include special conditions and is not an offer is not a primary document. In accounting and tax accounting, an invoice for prepayment (sample) is not taken into account; it is not a document confirming expenses.

Sample invoice form for prepayment

Is an invoice required?

The legislation of the Russian Federation does not regulate the mandatory use of an invoice in business documentation; payment can be made simply on the terms of an agreement. However, the law calls the conclusion of an agreement an indispensable condition of any transaction. An invoice does not exist separately from the contract; it is a document accompanying the transaction. It represents, as it were, a preliminary agreement on payment according to the conditions established by the seller - the price that the buyer of the product or service must pay.

The invoice makes calculations much more certain, so entrepreneurs prefer to use it, even if this condition is not specified in the terms of the contract.

IMPORTANT! Since the requirement for an account is not legally required, it does not relate to accounting reporting documents, but is intended for internal use.

When is an account absolutely necessary?

The legislation specifies the moments when issuing an invoice is mandatory support for a transaction:

• if the text of the agreement did not specify the amount to be paid (for example, for communication services, etc.);
• for transactions involving the payment of VAT;
• if the selling organization is exempt from VAT;
• a selling company located on OSNO sells goods on its own behalf or provides services under agent agreements;
• if the customer made an advance payment to the seller company or transferred an advance payment for a product or service.

So, an invoice for payment is not a mandatory document , just like an accountable document. It cannot in any way influence the movement of financial funds, it can be suspended or not paid at any time - such phenomena occur quite often and do not have any legal consequences. However, this document is equally important for the parties to the transaction, as it allows them to enter into a kind of preliminary agreement on the transfer of funds.

Invoice for payment - is it necessary or not?

No legislative document obliges the supplier to issue an invoice for payment. There is no unified form for it, and the order of its display is not regulated anywhere. An invoice is not a primary document, but there are times when an invoice is required to be drawn up, these are:

• if there is no agreement, the invoice after its payment is a document confirming the conclusion of a transaction between the two parties;
• if invoicing is specified in the contract;
• if this arises from the specifics of the concluded transaction, for example, communication services, payment for electricity, etc.

An invoice is a convenient reminder to the client that it is time to pay. An accountant, when paying an invoice, takes payment details from it, and not from the contract.

Who issues invoices for payment?

An invoice for payment is always issued by an employee of the accounting department. After the form is completed, the document is handed over to the head of the organization, who certifies it with his signature. It is not necessary to put a stamp on the document, since individual entrepreneurs and legal entities (since 2021) have the right not to use the seal.

An invoice for payment is drawn up in two copies , one of which is sent to the service consumer or buyer, the second remains with the organization that issued it. You can fill out the invoice either on a regular A4 sheet or on the organization’s letterhead. The second option is more convenient, since you do not need to enter information about the company each time.

This document does not have a unified template, therefore organizations and individual entrepreneurs have the right to develop and use their own template or issue an invoice for payment in free form. As a rule, for long-established organizations and individual entrepreneurs the form of the form is standard; only the information about the invoice recipient, the name of the product or service, as well as the amount and date change. Sometimes organizations additionally indicate in the invoice the terms of delivery and payment (for example, percentage or prepayment amount), the validity period of the invoice and other information.

If any errors are made in the document during registration, it is better not to correct them, but to issue the invoice again.

It should be remembered that in some cases, when resolving disagreements between the parties in court, the invoice for payment is a document of legal force and can be presented in court.

Prepayment invoice: sample and its required attributes

The structure and content of the document do not have strict legislative regulation. Business entities have the right to independently develop templates; they can be filled out manually or using automated means. The completeness of the information reflected in the invoice depends on the presence in it of the following elements:

• information about the organization that generated and issued the invoice, indicating its name and TIN codes with checkpoint;
• supplier's bank details;
• date and document number assigned during registration;
• listing of product items and types of services provided that are the subject of the contract;
• the number of goods to be paid, their units of measurement and the total cost;
• the amount for which the prepayment invoice is issued (a sample can be downloaded below);
• signatures of management and the person holding the position of chief accountant;
• seal.

The total amounts are given in the form in numbers and words. It is recommended to place a block with details at the top of the template. The central part of the sheet is allocated for the table insert. The columns of the table indicate information about the product or service that must be supplied or provided under the terms of the agreement.

The invoice amount can be determined in two ways:

• in the amount of the prepayment specified in the contract;
• in full.

If the amount to be transferred in advance is indicated, then the phrase “partial payment” must be present in the column for the name of the product or service. If the invoice contains the entire cost under the contract, then it is necessary to include in the document wording with a specific share of the funds that must be paid now. If there is such a condition in the contract, you can make a reference to the clause of the agreement in the invoice form so that the buyer knows what part of the total amount he needs to transfer in advance.

Instructions for preparing an invoice for payment

From an office management point of view, this document should not cause any particular difficulties in developing and filling out.

At the top of the document information about the recipient of the funds is indicated. Here you need to indicate

• full name of the company,
• his TIN,
• checkpoint,
• information about the bank servicing the account,
• account details.

Next, in the middle of the line, write the name of the document, its number according to internal document flow, as well as the date of creation.

Then the payer of the invoice (also the consignee) is indicated: here it is enough to indicate only the name of the company that received the goods or services.

The next part of the document concerns the services directly provided or goods sold, as well as their cost. This information can be presented either in a simple list or in the form of a table. The second option is preferable, as it avoids confusion and makes the score as clear as possible.

In the first column of the table of services provided or goods sold, you must enter the serial number of the product or service in this document. In the second column - the name of the service or product (without abbreviations, concisely and clearly). In the third and fourth columns, you must indicate the unit of measurement (pieces, kilograms, liters, etc.) and quantity. In the fifth column you need to put the price per unit of measurement, and in the last column - the total cost.

If the company operates under the VAT system, then this must be indicated and highlighted in the invoice. If there is no VAT, you can simply skip this line. Then, below the right, the full cost of all goods or services is indicated, and under the table this amount is written in words.

Finally, the document must be signed by the organization’s chief accountant and manager.

Invoice for VAT payers

Legal entities and other VAT payers use an invoice : a responsible financial document that is issued not in advance, but upon completion of work, services provided or goods shipped. It is no longer needed to speed up payment, but to confirm that excise duties and VAT have been paid in full, so that VAT can be withheld from the payer (buyer). This document has a prescribed form; it may also contain information about the origin of the goods, and if it is imported, then the number of the customs declaration for it.

The invoice is issued in two copies.

How long is an invoice valid for payment according to law?

An invoice for payment can hardly be considered in the general case a primary accounting document, since it does not formalize a business transaction (Clause 1, Article 9 of the Federal Law of November 21, 1996 N 129-FZ “On Accounting”): the shipment of goods is issued with an invoice, transfer of funds - by payment order. The invoice performs auxiliary functions: the supplier informs the buyer of the amount to be paid and additionally reminds of the timing of its transfer.

To answer this question, it is necessary to establish whether the buyer (customer) had the opportunity to pay for goods (work, services) without receiving invoices from the supplier (contractor, performer). In other words, is the absence of an invoice after the parties have signed invoices for the transfer of goods, certificates of work performed, services rendered an obstacle to payment under the contract?

Account elements

There is no specific form for drawing up an invoice, but there are mandatory components that must be contained in it.

1. Requisites individual entrepreneur or LLC (both seller and buyer):
   name of the enterprise;
2. legal form of organization;
3. legal address of registration;
4. Checkpoint (for legal entities only).
5. Information about the bank servicing the transaction:
   name of the banking institution;
6. his BIC;
7. numbers of current and correspondent accounts.
8. Payment codes:
   OKPO;
9. OKONH.
10. Account number and date of its registration (this information is for internal use of the company; numbering is continuous, starting from the beginning every year).
11. VAT (or lack thereof). If VAT is present, its amount is indicated.
12. Last name, initials, personal signature of the compiler.

FOR YOUR INFORMATION! According to the latest legal requirements, printing on the invoice is not required.

For a product or for a service?

An invoice may be issued as an arrangement to pay for a product or service provided, or for a type of work performed. The difference lies in the “Purpose of payment” column that the invoice contains.

To pay for goods, this column must contain a list of all types of goods sold, as well as the units in which they are measured (pieces, liters, kilograms, meters, rubles, etc.). It is necessary to indicate the quantity of goods and the amount for them (separately without VAT, if any, and the full amount).

When paying, you must indicate the type of service or work performed. Don't forget to mark the required quantity, as well as the amount with and without VAT.

REFERENCE! If the entrepreneur does not want, he may not fully decipher all types of supplies, indicating only the number of the contract under which the transaction is carried out. However, this information must still be reflected in detail in the delivery note or in the estimate. Therefore, it is in the interests of the entrepreneur to indicate in the invoice a complete list of paid goods or services.

Don't make mistakes!

Let's look at the most common inaccuracies that entrepreneurs can make when registering an invoice.

1. The signature has not been decrypted. A painting alone is not enough: there must be information about who signed it. In the online version of the document, such an error cannot be made, since it requires an electronic signature.
2. Missing invoice deadlines. The date of issue of the invoice must coincide with the date of issue of the invoice and not exceed 5 days from the date of release of the goods or provision of the service.
3. Delay in receiving an invoice for VAT deduction. The tax deduction for tax purposes must be claimed in the same tax period in which the document confirming this, that is, the invoice, was received. To prevent this problem, it is necessary to store evidence of the date of receipt of invoices (mail notices, envelopes, receipts, entries in the incoming correspondence journal, etc.).
4. The dates on the invoice copies are mixed up. Both parties to the transaction must have identical copies, otherwise the invoice does not prove the legality of the transaction.
5. "Hat" with errors. If there are inaccuracies in the names of organizations, their tax identification numbers, addresses, etc. the document will be invalid.

IMPORTANT INFORMATION! If the organization issuing the invoice notices an error, it has the right to correct it in the text of the invoice. To do this, the incorrectly recorded indicator is crossed out and the correct one is put in its place. The change made is certified by the manager’s signature, and, if necessary, by a seal, and the date on which it was made is noted. Other organizations are not authorized to make corrections to the invoice.

Source of the article: https://assistentus.ru/forma/schet-na-oplatu/