Advance invoice - purpose and rules of preparation

07/09/2020 issue an invoice, documents, sample invoice

An invoice for payment for goods is the basis for transferring the amount issued by the seller for the quantity of inventory items ordered by the buyer (hereinafter referred to as goods and materials).

An invoice for payment is issued not only upon the transfer of goods (performance of work, provision of services), but also in advance - on account of future delivery. In the current realities of doing business, one of the conditions for signing an agreement between the parties is the payment of an advance payment towards the upcoming delivery of goods and materials. Accordingly, the sample advance invoice must include a list of mandatory details, the presence of which will ensure direct receipt of the prepayment to the supplier’s bank account.

How to issue an invoice for the advance payment? We suggest you sort it out right now.

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.

Deadlines

Many people are interested in when an advance invoice is issued. It is intended to record the transaction and its tax registration. To avoid receiving a fine for late execution of a document, the company must provide the buyer with an invoice within 5 days. This can also be done on the day the payment is received. For example, if a client of Harmony LLC made an advance payment for organizing a wedding in the amount of 20,000 rubles on May 1, then the company must send him an invoice between the 1st and 5th. The sooner this is done, the more trust the client will have. However, in some cases you can do without an invoice:

• if we are talking about the production of goods for a period of more than six months;
• no value added tax is charged on goods and services (this category includes some transportation services, built ships, etc.);
• products are exempt from taxation.

Also, a sample advance invoice need not be drawn up if the service or product was sold within five days after the first payment. Thus, if a company ships orders quickly, it can save them from unnecessary paperwork.

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.

Filling out an advance invoice: nuances

There are a number of nuances that are useful to pay attention to when generating an invoice according to the specified scheme.

The Ministry of Finance of the Russian Federation, in letter No. 03-07-11/427, issued on October 16, 2012, expresses the opinion that the serial numbers of advance invoices should be included in a single list with those established for shipping invoices. This is quite logical, based on the point of view that these types of invoices are intended to carry out the same legal actions in terms of the buyer’s exercise of the right to deduct VAT.

Read about numbering invoices out of order here.

In some cases, an advance payment from the buyer is received even before the names of goods, works, and services to be included in column 1 of the advance-type invoice become known. Letter No. 03-07-09/22 of the Ministry of Finance, issued on July 26, 2011, contains the opinion that in such cases, the invoice should reflect the general name of the product (for example, “confectionery”).

Read the article “Is it legal to refuse to deduct VAT if the name of the goods (works, services) is given in a generalized form in the invoice?”

If an advance is received for goods that are sold at rates of 10 and 20%, in the advance invoice you need to highlight groups of goods and for each group enter the appropriate tax rate - 20/120 or 10/110 (clause 1 of the Ministry of Finance letter No. 03 -07-15/39 from 03/06/2009).

What problems the seller and the buyer will have if this is not done, we have described here.

It may be noted that employees of the organization responsible for document flow, for the convenience of storing and using advance invoices, have the right to indicate additional information in additional lines and columns that do not change the form of the invoice (clause 9 of the Rules for filling out invoices, letters of the Ministry of Finance of the Russian Federation dated 04/08/2016 No. 03-07-09/20121, dated 02/26/2016 No. 03-07-09/10933, dated 11/24/2015 No. 03-07-09/68169, dated 04/08/2016 No. 03-07-09/20121 ).

The advance invoice must be signed by the head of the company and the chief accountant (or the employees who replace them). If the business is owned by an individual entrepreneur, then he or his authorized person must sign the document, but in any case, the details of the state registration certificate of this individual entrepreneur must be indicated in the invoice. The same rules apply to shipping and adjustment invoices.

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

Features of filling out a sample invoice for an advance payment

The invoice for the advance payment must contain (based on the requirements of clause 5.1 of Article 169 of the Tax Code of the Russian Federation):

• date of document preparation, serial number (they must be included in line 1);
• information about the seller and the client - names of companies, their addresses, INN, KPP (in lines 2, 2a, 2b, 6, 6a, 6b);
• data on the payment document confirming the transfer of the advance - number and date (recorded in line 5);
• the name of the settlement currency, as well as its code - in accordance with OKV (line 7);
• the name of the product/work for which the advance is paid - as it appears in the agreement between organizations (in column 1);
• the VAT rate established for a specific type of product - and it should be designated as calculated - 10/110 or 20/120, and not 10 and 20% (in column 7);
• the amount of calculated VAT - in rubles and kopecks without rounding (in column 8);
• the amount of the prepayment received, also in rubles and kopecks (in column 9).

You can download a sample of a completed advance invoice on our website.

All the nuances of filling out and issuing an advance invoice by the seller are discussed in the Ready-made solution from ConsultantPlus.

The requirement to indicate the amounts of VAT and prepayments in rubles and kopecks without rounding is given in clause 3 of the Rules for filling out invoices, letter of the Ministry of Finance of the Russian Federation dated April 22, 2014 No. 03-07-07/18585. This rule also applies to shipping invoices.

In all likelihood, the supplier will not have information for the remaining columns of the advance invoice at the time of drawing up the document. Actually, indicating such is not required if you follow the provisions contained in clause 5.1. Art. 169 of the Tax Code of the Russian Federation. In turn, when filling out a shipping invoice, they may well be available - as information about the shipper and consignee, recorded in the 3rd and 4th lines. They must be indicated in the relevant document in the same way as other information required in accordance with paragraph 5 of Art. 169 of the Tax Code of the Russian Federation.

So, the fundamental differences between an advance invoice and a shipping invoice are:

• in less stringent requirements of the legislator for filling out (which can be explained by the fact that the taxpayer may not have some information provided for in the structure of the form, which is approved by Resolution No. 1137);
• the need to indicate the VAT rate in the document as an estimated rate - in the format 20/120 or 10/110.

At the same time, both types of invoices have the same legal force in terms of the buyer of goods exercising the right to deduct VAT.

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.

The invoice was not received on time: will there be a delay in payment?

—————————— Resolution of the Autonomous Region of the Moscow Region of September 10, 2014 N F05-8237/14 art. 190 Civil Code of the Russian Federation; Resolution 20 AAS dated 01.10.2012 N A62-2870/2012 clause 1 art. 486 Civil Code of the Russian Federation, clause 1, art. 711 Civil Code of the Russian Federation, clause 1, art. 779, paragraph 1, art. 781 of the Civil Code of the Russian Federation Resolution of the Federal Antimonopoly Service of the Russian Federation dated May 13, 2013 N F03-1578/2013 Resolution of the Federal Antimonopoly Service of the Moscow Region dated September 5, 2012 N A40-13105/12-137-119; FAS PO dated 04/22/2014 N A06-3458/2013; 13 AAS dated January 18, 2012 N A56-42250/2011; FAS North Caucasus Region dated 01.03.2013 N A53-22404/2012 clause 1 art. 486 Civil Code of the Russian Federation; clause 16 of the Resolution of the Plenum of the Supreme Arbitration Court of October 22, 1997 N 18; Part 5 Art. 5 of the Law of June 27, 2011 N 161-FZ, clause 2, art. 314 Civil Code of the Russian Federation; Resolution of the Federal Antimonopoly Service NWZ dated May 16, 2013 N A26-6244/2012; 13 AAS dated 08.11.2010 N A56-12577/2010

- under a supply (purchase and sale) agreement - after 3 working days (the period allotted to banks for transferring a non-cash payment) from the date of transfer of the goods. For example, if the goods were transferred on the 10th, then the last day of payment will be the 13th (provided that the days from the 11th to the 13th are working days), and the penalty will begin to accrue on the 14th;

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.

Invoice for advance payment under the contract: sample with additional elements

Additional attributes can clarify delivery conditions, limit the time frame for shipment of goods or pickup, and focus on fixing the price for a certain period of time. You can include in a separate paragraph or in the form of a footnote the possibility of returning goods or money in certain situations.

An invoice for prepayment under a contract may contain individual elements from the contract documentation. This form can be used to notify the recipient of valuables that the person to whom the authority to accept goods will be delegated must have a power of attorney.

This article explains in detail about the down payment account and everything you need to know about it. Of course, it is more profitable to purchase products for sale from the manufacturing company than through retail outlets. This way you can purchase products at a price that is significantly lower than at a retail outlet. Therefore, most entrepreneurs choose this option. The manufacturing company most often requests payment for the goods before shipment before shipping its goods. In other words, an advance payment for the goods. We will help you understand what it is and when it is requested.

Advance payment invoice

When you order a product from a manufacturer or supplier, he requests the transfer of part of the amount or the full amount of the cost of the product to his account for an advance payment. This is done in order to ensure that the customer is interested in purchasing the product. In accounting, this is called an advance payment. An advance payment invoice is issued if this is a one-time order, or if the company has its first experience working with a specific buyer. A standard contract is established with regular customers, as this is more convenient for both parties. And so, if the buyer agrees to transfer the amount before delivery, then an advance payment agreement is concluded. The seller has the opportunity to make additional requirements, for example, if the buyer ordered a specific quantity of products, then deferred payment is possible. If this condition is not met, the buyer transfers funds to the account for the down payment.

Cases with partial or full advance

The seller may request a full or partial advance, depending on his interest in the client. A full advance is usually requested from new customers, for customers with irregular purchases, or if the price of the goods may change over a short period.

In the case of a partial advance, the customer transfers an incomplete amount of the cost of the product. The amount of payment depends on the percentage of partial prepayment and the total amount chosen by the supplier. This is 30, 50 or 70 percent of the total amount. There is another option to pay for your purchase. The client receives an invoice for an advance payment of 30 percent of the total cost of the product. When the transaction is completed, the customer transfers funds from the full cost of the goods. Then an excess of funds appears on the supplier’s account, which he transfers back to the client, or leaves them as an advance payment for the next delivery of products. The name of such an operation is “revolver”, because of its similarity to the drum of revolver cartridges. Suppliers use this payment method for periodic sales of products to their counterparties.

Preparing an invoice for an advance payment

The invoice for the advance payment must have the following details:

• Name of the product supplied.
• Method of measuring a unit of production.
• Number of units supplied.
• Product delivery service. (In case of transportation of products at the expense of the seller.)
• The total cost of the product.
• Amount of taxes.
• Amount including taxes.

It is important to correctly draw up an invoice for the advance payment, which is an accounting document, therefore, recorded in tax and warehouse accounting.

Settlements between individuals

If the purchase of products occurs through an online resource, then no invoices are provided. In this case, an oral agreement between the customer and the supplier applies. It consists of an agreement on an invoice for an advance payment, its amount, or its absence at all. Only as a result of the end of the agreement is full settlement possible on both sides.

How to choose a good seller

For the buyer, an advance payment is a risk, since when funds are transferred to the advance payment account, the goods will not be delivered to the buyer. In order to protect yourself from such situations, you should apply simple rules. You need to choose a supplier with a good reputation. But of course, a fraudulent seller can buy reviews on the Internet. They differ from reviews from normal users in their shortness and lack of specificity. These reviews do not reflect the true reputation of the product supplier. It is best to pay attention to large reviews, which describe every detail of working with the supplier. You should also not ignore negative reviews. People won’t buy such reviews, which means they can be trusted. But you should not pay attention to negative reviews, which show the incompetence of the buyer himself. It is worth looking at those where delays in product delivery and other technical problems are written. This is a great way to avoid falling for scammers.

It is worth paying attention to the number of products for sale. Such a supplier will insist on an advance payment. It makes no sense for him to deceive the buyer, because due to a complaint he may lose access to the sale of his products. In the case when the seller’s range is small, and the prices are surprisingly low and he asks for an advance payment, then it is obvious that he is a fraudster.

In this article you learned about the advance payment account. If you have any questions or problems that require the participation of lawyers, then you can seek help from the specialists of the Sherlock information and legal portal. Just leave a request on our website and our lawyers will call you back.

Editor: Igor Reshetov

One of the terms of the contract may be a mandatory advance payment towards future supplies or future services. An invoice for prepayment (sample) must include a list of details, if present, the advance payment will definitely go to the current account.

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 prepayment of 50 percent sample. How to correctly issue an invoice for prepayment sample

One of the terms of the contract may be a mandatory advance payment towards future supplies or future services. An invoice for prepayment (sample) must include a list of details, if present, the advance payment will definitely go to the current account.

What details should be indicated in the invoice for prepayment?

The requirements for an invoice for payment are not regulated by any regulatory document.

As a rule, each organization draws up an invoice for an advance payment under a contract (sample) in accordance with its internal regulations and established business rules.

In addition, the formation of an account is possible using special automated computer programs designed for accounting and tax accounting. In this regard, the appearance of the advance invoice (sample) may vary for each organization.

However, there is a list of details that must be indicated in the advance invoice. If one of these details is missing, payment of the invoice will be impossible or extremely difficult.

Mandatory details are:

• name of the organization or full name of the individual entrepreneur issuing the invoice;
• TIN and KPP of the supplier;
• number of the supplier's current bank account, details of the bank in which the account is opened;
• date and account number;
• name of the goods, works or services provided under the contract, their quantity, unit price, cost;
• total invoice amount for prepayment under the contract (sample) (in numbers and in words);
• signature of the manager and accountant, seal of the supplier.

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.

Additional details in the prepayment invoice (sample)

In addition to the details, without which it is impossible to draw up an invoice for prepayment, it can include special conditions that allow you to regulate the timing of payment of the invoice and delivery of goods, provision of services, designate and change prices, the procedure for delivery and receipt of goods, conditions for the return of funds or the impossibility of returning an advance payment and other.

In addition, an invoice for an advance payment under a contract (sample) can be drawn up in such a way that it will replace a supply contract or a contract for the provision of works (services) and constitute an offer. In this case, the invoice indicates all the necessary conditions specific to the contract and prescribed in the Civil Code.

Then payment by the counterparty of such an invoice will be considered agreement with all the conditions specified in it.

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

Issuing an invoice for prepayment does not create obligations for the counterparty.

All responsibilities are fixed in the contract; if there is a prepayment condition in it, an invoice for the advance payment is needed, a sample of which is developed by enterprises independently.

After the money is received, the organization issues an advance invoice and records the transaction with accounting entries.

Source: //fortun.ru/schet-na-predoplatu-50-procentov-obrazec-kak-pravilno-vystavit-schet-na.html

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.

Results

When prepayment is received, the supplier must issue an advance invoice on the form used for shipping invoices. This document serves to calculate tax from the seller and deduct VAT from the buyer. The peculiarity of issuing an advance invoice is that it indicates the estimated tax rate, and some indicators inherent in a shipment invoice may be missing. Increased attention is required when preparing invoices when receiving advances for goods, works, and services taxed at different tax rates.

Sources:

• Tax Code of the Russian Federation
• Decree of the Government of the Russian Federation of December 26, 2011 N 1137

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

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.

Account form

Fill out an invoice online
How to fill out an invoice form online ? Try creating and filling out an invoice online right now. You will also be able to issue invoices for payment, print and send them by email, you will have your own database of invoices. You will be able to create Acts, TORG-12 Invoices, Invoices, UPD and print Sberbank Receipts.

What is an Account?

An invoice for payment is a document from the Seller to the Buyer, which contains payment details and a list of goods and (or) services. Invoices for payment are usually sent to the Client by email.

• The following details are required in the Invoice:
• name of the organization or individual entrepreneur;
• TIN (and checkpoint for legal entities);
• bank details, current or personal account, cor. account, name of the bank and its BIC;
• listed goods (and services);
• total payment amount and VAT rate.

Invoice form 2021

There is no unified form of the Invoice; the company can independently develop its own form of the Invoice. Below you can see a sample and Invoices for payment 2021 for free.

How to fill out an invoice for payment

Recommendations for filling out an invoice for payment . The Invoice form below is the most preferable for use, as it may contain the full details of the Seller and Buyer. The invoice header contains a logo and the list of goods and services contains an additional column with VAT. The following fields must be completed in this invoice form.

• The logo is located in the header, the name of the organization, OGRN, INN, KPP, as well as the address of the organization with an index are filled in. Additionally, telephone and fax are indicated.
• The full name of the organization is indicated under the heading.
• Then the details of the Seller and Buyer are indicated. The seller's details must contain the name of the organization, address, INN, KPP, OGRN, current or personal account, bank name, BIC and correspondent account. Additionally, you can specify telephone, fax, e-mail and company website.
• The Buyer's details can be filled in completely by analogy with the Seller's details.
• The account number is indicated in accordance with the accounting policies of the organization. This can be a simple serial number (from the beginning of the year) or a special composite accounting number. The date of the invoice is indicated.
• Under the invoice number and date on the right, a short general name of the goods or services in the invoice is indicated. For example, “computer components”, “laptop”, “repair of office equipment”, “production of printed products”.
• The table lists goods and services, cost, quantity, unit of measurement, VAT.
• After the goods, you can indicate important features of the invoice, for example, “delivery time of the goods”, “due date for payment of the invoice”, etc.
• At the end of the account, you must indicate the head of the organization and the chief accountant. A signature and seal are not required, but many companies require that the invoice be signed and stamped.

Recommendations for filling out an invoice for payment (1C) . The following invoice form is simplified and is used by default in many accounting programs.

• At the beginning of the invoice, a table resembling a payment order is filled out. It indicates the payment details of the Seller (payment recipient). This is the name of the organization, INN, KPP, current or personal account, name of the bank, BIC and correspondent account.
• Next, indicate the account number, which corresponds to the accounting policy of the organization. This can be a serial account number (since the beginning of the year) or a special composite number. The date of the invoice is indicated.
• The Seller's details must be provided in full. Name of the organization, INN, KPP, OGRN, address, current or personal account, bank name, BIC and correspondent account. You can also indicate telephone, fax, e-mail and company website.
• The Buyer's details are indicated in full or abbreviated form. It is enough to indicate only the name of the organization.
• The table lists goods and services, cost, quantity, unit of measurement.
• After the list of goods and services, you can specify the details of the invoice, for example, “payment period for goods”, “conditions of delivery or pickup”, etc.
• At the end of the invoice the full name of the head of the organization and the chief accountant are indicated. A signature and seal are not required, but some companies will not consider invoices without a signature and seal.

• If you need to constantly create invoices for payment, then use our Create an invoice service. Here you can create, print and send an invoice by e-mail.
• Additionally, using our service you can easily create a Certificate, Invoice, TORG-12, UPD.
• Try it now - Demo login (no registration). Don't forget to use the instructions on how to quickly create and fill out an invoice.

Source: //xn—-7sbfbqq4deedd2d1bu.xn--p1ai/blanki/schet-na-oplatu/

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.

Instructions

Indicate the date the invoice was issued and its number. The invoice number for prepayment can be anything, if the company does not have a similar numbering procedure. The account may also not have a number. The account can be valid for a certain time or be indefinite. Write down this requirement when completing it.

Include in the invoice the necessary information about the product for which you are paying. Indicate the price per unit of goods and the units of measurement of the products sold (pieces, units of weight or volume). Enter the quantity of products to be paid and the total invoice amount. Please indicate the final amount in words.

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Write down in detail the payment details on the invoice to which payment should be transferred. An error in one character may cause the bank to return a payment order.

Include contact information in the invoice so that the payer has the opportunity to clarify all unclear points at the stage of creating the payment document. If clarifications and clarifications are required by the bank to process the payment, the request may take up to five business days.

Include a reminder on your invoice to provide a power of attorney upon receipt of the item. Indicate information about the place of receipt of the paid goods and information about the employee responsible for shipment.

The invoice for prepayment must be signed by the head of the organization distributing the goods. Signing by an authorized employee is possible. The signature is certified by the seal of the organization.

In a large trading organization, the creation of an invoice for prepayment begins the chain of movement of goods and document flow. The account number can be included in the document flow system and be the number/personal account of the buyer/client. The date the invoice is issued serves as the beginning of the countdown for reserving goods in the warehouse.

If a trading organization has a bonus program for customers, the invoice may specify the conditions for the accumulation and application of bonuses.

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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.

How to write out correctly

The invoice must contain the following mandatory information:

• Document date and number. If the numbering is too long, you can specify only the last three digits.
• In the second and sixth lines, you need to note the data of the buyer and seller: address, tax identification number, checkpoint, company name or full name if we are talking about an individual.
• The fifth line contains the number and date of the payment document for the upcoming delivery. But if the buyer paid the organization not with money, but with other material assets, this point can be omitted.
• The seventh line should reflect the name and code of the payment currency. For example, the Russian ruble is represented by the number 643.
• The eighth line needs to be filled out only if the company participates in government tenders or auctions and has received payment under the concluded contract.

Accounting
Also, the advance invoice contains columns that indicate the following:

• The name and article number of the product or work services for which an advance payment has been made.
• VAT rate. It is calculated depending on the category of goods or services. There are rates of 0, 10 and 20%.

An advance invoice may look like this:

Is it possible not to exhibit it?

There is no clear indication when it is possible not to issue an invoice for an advance payment. However, judicial practice shows that it is possible not to draw up a document if the sale occurs within five days from the date of prepayment. In cases where the receipt of an advance and the shipment occur in the same quarter, the VAT return must indicate:

Payment document

• Tax base twice: for advance payment and main payment.
• One time tax deduction.

Note! The seller is obliged to issue an invoice even if the contract does not specify prepayment. That is, under any valid agreement, the transfer of funds or other funds to the seller’s account is automatically considered an advance.

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.

What happens if you don't pay your bill on time?

In the hustle and bustle of daily affairs, it is very important for an accountant or individual entrepreneur not to forget how many days an invoice is valid for payment, if it is defined. For late payment, you may have to pay a penalty, which is a way to ensure the obligations stipulated by the contract. The penalty is charged as a percentage for each day of delay in accordance with Art. 395 of the Civil Code of the Russian Federation.

From what day should the penalty begin to accrue? It all depends on the type of contract and the terms of payment in it. If the agreement clearly states the terms of payment, the penalty is calculated from the day following the last day of payment under the agreement.

If a clear date is not set, the calculation of the penalty is carried out as follows:

• under a supply agreement - after 3 working days from the date of transfer of the goods;
• under a work contract - after 7 days from the date of filing a claim with the debtor demanding payment.

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/

What's happened

An advance payment can be called any preliminary payment that is transferred to the organization’s account after the conclusion of the contract. Funds are accepted even before the counter-obligation comes into force. A small example: a client orders a construction company to renovate a country house. As an advance, he transfers to them an agreed amount, with which the company’s employees purchase the necessary materials.

Prepaid expense

An advance should not be confused with a deposit: in the first case, upon termination of the contract, the funds are returned, but in the second they are not. Thus, an advance payment is needed to prove that the client or buyer is serious. Payment before shipment is not considered a method of securing obligations.

An advance invoice is a document confirming funds transferred to the seller's account before the order is shipped. The accountant must complete it within the first five days after receiving the advance payment.

Difference from standard

An advance invoice is practically no different from a standard invoice. Both documents are drawn up according to a standard form in which certain fields are filled out. But an advance invoice indicates the receipt of an advance payment from the buyer, while a regular invoice indicates payment for the goods in full.

Another difference is the dashing of certain columns. Since the advance payment does not have a specific purpose, data regarding the quantity of work or goods, their price, as well as the consignor and recipient are omitted. The timing of preparation is also important: the shipping document is drawn up upon the fact of sale, and the advance document is drawn up within five days after receiving the advance payment.

Important information! The accountant may not issue an advance invoice if the shipment occurred less than 5 days after the advance payment was made. Also, most authorities do not consider an advance payment if it is made in the same tax period as the main payment. However, there is no consensus on this issue.