The invoice must be drawn up by: all VAT payers (organizations and individual entrepreneurs); importers; tax agents; "beneficiaries" under Art. 145 of the Tax Code of the Russian Federation. Download the invoice form template (free of charge and without registration).

Invoices are most often found in OSNO companies. Sometimes other tax agents also have the obligation to draw up this document. A correctly executed invoice gives the buyer general mode the right to reduce tax payable. The seller, having issued an invoice, calculates the tax in his account. VAT is reflected in accounting accounts 68 and 19.

The invoice must be:

• all VAT payers (organizations and individual entrepreneurs);
• importers;
• tax agents;
• "beneficiaries" under Art. 145 of the Tax Code of the Russian Federation.

Note

"Beneficiaries" under Art. 145 of the Tax Code of the Russian Federation - enterprises and individual entrepreneurs that are exempt from VAT. Do not pay tax on the state budget it is possible if for three consecutive months the income from activities, excluding tax, does not exceed 2 million rubles. The rule does not apply to importers and sellers of excisable goods (clauses 2, 3 of article 145 of the Tax Code of the Russian Federation).

In order to receive a “benefits”, a notice of the right to exemption from VAT and a package of supporting documents are submitted to the IFTS (clause 6 of article 145 of the Tax Code of the Russian Federation). The exemption is applied within 12 calendar months from the date of notification.

Do not create an invoice:

• non-payers of VAT (clauses 2, 3 of article 143 of the Tax Code of the Russian Federation);
• organizations and individual entrepreneurs on the simplified tax system and UTII;
• when trading goods/services exempt from VAT (Article 149 of the Tax Code of the Russian Federation).

The form and procedure for filling out the invoice are dictated by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137. Filling out requirements are disclosed in paragraphs 5-6 of Art. 169 of the Tax Code of the Russian Federation. A number of errors in the invoice can lead to a denial of a VAT deduction. You cannot delete details from the invoice, but it is not forbidden to make additional columns.

By the way, the invoice can be replaced with a universal transfer document (UPD). Status No. 1 in the UPD indicates that we have an invoice and a transfer act. A very handy document that allows you to reduce paper costs and save time.

The term for issuing an invoice is five calendar days from the date of shipment or receipt of an advance payment to a bank account or cash desk (clause 3, article 168 of the Tax Code of the Russian Federation).

Invoices are numbered in chronological order. However, the legislation does not provide for punishment for violations of the numbering order. If the accountant mistakenly omitted the number and after invoice No. 39 immediately goes No. 41, it's okay - this will not affect the final VAT in any way.

The seller makes two copies - one for the buyer, the other for himself.

The cost of the goods and the price (columns 4 - 6, 8 and 9) are indicated in rubles and kopecks (dollars and cents, etc.).

Invoices can be paper or electronic. The type of document preparation is fixed in accounting policy. Electronic documents have the right to life only with mutual consent and technical capabilities of the seller and buyer.

The invoice must have two signatures - the head and the chief accountant. An exception is made only for individual entrepreneurs - he endorses his documents on his own. The director of the company often transfers the right to sign to other employees by issuing an appropriate order (clause 6, article 169 of the Tax Code of the Russian Federation). Often on the invoice you can see a stamp with the details of the power of attorney, on the basis of which an ordinary accountant endorses the invoice for the head and chief accountant.

The invoice is not stamped. But its presence will not be a mistake.

Shelf life - 4 years (clause 8, clause 1, article 23, clause 5, clause 3, article 24 of the Tax Code of the Russian Federation).

If an error or typo has crept into the invoice, the terms of the contract have changed, corrective or corrective invoices are drawn up.

advance invoice

Upon receipt of an advance payment from the client, you need to draw up an invoice for the advance. There is no special form for such a document; the form for both the shipping invoice and the advance invoice is the same.

The formatting rules are similar. Detailed filling requirements are set out in clause 5.1 of Art. 169 of the Tax Code of the Russian Federation.

The invoice must contain the following details:

• number and date of compilation (at the same time, there is no requirement anywhere to put the prefix “A” before the number);
• name, address and TIN of the seller and buyer;
• number of the payment order or cash receipt (in the shipping invoice, if there was no advance payment, this information is not indicated);
• the name of the goods (works, services) being sold, property rights;
• currency name;
• the amount of the advance payment received;
• VAT rate;
• tax amount.

In lines 3 and 4 and columns 2-6, 10-11 put dashes.

The main distinguishing feature of the advance invoice is the estimated VAT rate of 18/118 or 10/110. Sometimes in the name of the goods they make the entry "advance payment". Keep in mind that this is a fundamentally incorrect wording and the Federal Tax Service may not accept such a document. If a company sells refrigeration equipment, then it is correct to write “advance payment for a refrigerator” or simply “refrigerator”.

Make up two copies - the buyer and the seller.

Invoice "No tax"

An invoice without VAT is issued only by organizations and individual entrepreneurs exempted from paying tax under Art. 145 of the Tax Code of the Russian Federation. The filling rules are the same as for a regular invoice. At the same time, in columns 7, 8 they write “Without VAT” or “Without tax”.

It is important to remember that invoices are always under the scrutiny of the tax authorities. Very often, they request copies of documents during counter checks, and at field checks they carefully analyze all received invoices. Always check incoming invoices for errors, and in case of defects, ask the supplier to redo the document.

Invoice in Russia - tax document of the established sample, which the seller or contractor is obliged to draw up. Based on the received invoices, the company forms a "Book of Purchases", and on the basis of issued invoices - a "Book of Sales".

According to the Tax Code of the Russian Federation, only VAT taxpayers are required to provide buyers with an invoice. Companies that are on the simplified tax system are not payers of this tax and do not have to draw up invoices.

The invoice contains data on the name and details of the seller and buyer, the list of goods or services, their price, value, rate and amount of VAT. This list is mandatory and enshrined in the Tax Code of the Russian Federation. The invoice must also contain information about the number and date of issue of the invoice, if necessary - the amount of excise duty, the country of origin of the goods, the number of the customs declaration.

In Russia, the purpose of an invoice is VAT tax accounting. It imposes on the seller the obligation to transfer VAT to the budget, for the buyer it serves as the basis for presenting VAT for deduction.

Packing list

Invoice is primary document, which is drawn up in 2 copies and serves as proof of the transfer and the basis for the write-off (registration) of the goods. The invoice must contain the signature and seal of the seller and the buyer. It is drawn up in duplicate, one of them remains with the supplier, the second - with the recipient.

The State Statistics Committee approved a unified form of a consignment note (form No. TORG-12), but an organization can use its own form.

The invoice must contain the following details: name, number and date of the document, name of the supplier organization; name of the product, its quantity and cost; positions of responsible persons, their signatures and seals. If the invoice form does not comply with the Torg-12 form, it can also be accepted for accounting by the purchasing organization.

When a third-party transport company participates in trading operations, experts recommend abandoning the Torg-12 form and using another document - a bill of lading (TTN).

Difference between invoice and invoice

The following can be distinguished between an invoice and an invoice:

Documents have a different form;

The invoice has a strictly regulated form, while the invoice is free;

The waybill is signed in duplicate - by the seller and the buyer, the invoice - only by the supplier;

These documents are not interchangeable, but complement each other and are issued simultaneously upon the transfer of goods;

An invoice is issued for payment for goods and services, while an invoice is issued only upon shipment of goods, the provision of services is formalized by an act;

Unlike an invoice, an invoice does not confirm the fact that the goods have been transferred to someone, but is only the basis for VAT offset;

On the basis of the invoice, no claims can be made against the supplier of the goods.

The invoice is used by companies and firms quite often. it official document, which confirms the provision of certain services or the process of shipment of goods and at the same time their cost. It is the basis for the subsequent calculation and payment.

Instruction

Make sure that all the necessary details are indicated on the invoice you received and all fields are filled out. Without fail, this document must contain the details of the buyer, the details of the seller, a list (list) of all services provided (or goods received), their cost, price, rate, as well as the amount of value added tax (VAT).

Select the bank with which you plan to pay (calculate) the invoice. You can use the services of the bank where the current account of the company that provided you with the invoice is located (in this case, there is usually no commission for transfer and payment). Or choose another bank, for example, in which a smaller percentage of the commission for the operation is removed. This is an option. If this method is convenient for you, there is an opportunity to save a little.

If you received an invoice for e-mail, you need to print it, and then pay it through one of the banks in the country, as described above. You can also receive an invoice by fax.

Take advantage by bank transfer through one of the banks. To do this, create a special questionnaire. In this case, make the payment within five working days from the date of receipt of the invoice.

You can also use various payment systems using the Internet. Use such payment systems as Liq Pay, WebMoney, Yandex. Money”, “Banks of Russia” or other payment (cashless payments).

After receiving the invoice, pay the presented invoice using the terminal, carefully indicating and checking all the details of the recipient.

Pay the invoice using a personal account (or bank card), which has a positive balance.

Related videos

Sources:

• payment by invoice

Many people who are little versed in accounting think that an invoice and an invoice are one and the same. accounting document. This opinion is wrong. In fact, these documents are directly related to the creation of the same operation, the difference exists in their purpose and design.

What is the difference between invoice and invoice?

As a rule, the account is issued by an accountant. For this, there must be a basis - a contract of sale or an agreement for the provision of any services. This document indicates the specific amount that the payer undertakes to transfer to the current account or pay at the cash desk of the supplier organization for the service performed or for a specific product.

If the contract stipulates a reusable service (once a month during the year or once a quarter), then this invoice can be issued once a month, once a quarter, or immediately for a whole year. As a rule, the invoice is not a strict reporting form and is not recorded in the sales book. An account is required mainly for prepayment.

What information is included in the invoice?

This document is a table that indicates a specific service or product name, unit of measurement, quantity and price per unit of goods. At the end, the total amount is indicated. Also, the invoice must contain the details of the service provider where the customer must transfer the money.

The invoice is issued by the seller or contractor after the completion of the work performed or services rendered. Presentation of this document is obligatory if the company refunds VAT (the amount must be indicated in the document), i.e. is located common system taxation. In other situations, an invoice is usually not required. If the presence this document is mandatory, it must be issued in the same period when the transaction was made (a service was provided, confirmed by an act of work performed or a product was purchased, as evidenced by the presence of a consignment note).

In fact, the accountant writes out both the invoice and the invoice both when providing any services, and when making a contract of sale. The only difference is in the purpose of these documents. The buyer needs an invoice in order to pay for the services provided, which are fixed in the contract. For this purpose, the details for the transfer are indicated in the invoice. required amount Money and the services or goods for which the amount will be produced.

An invoice is needed in order for the transaction to be reflected in tax accounting, i.e. VAT must be fixed for the performed service or product that is planned to be performed under the specified transaction.

As a rule, the stamp of the service provider is on the invoice (required), while it is not on the invoice. Another difference between these documents is that the invoice must be submitted to tax office, since this document is a strict reporting form, the account does not have this function.

The program is designed to record contracts in organizations.

The program allows you to optimize the work with contracts and thus avoid the loss of money, time and customer confidence due to missed deadlines or lost documents. Software can be customized to suit your organization's needs.

Information about all the contracts of your company is in one place - the Journal of contracts, and you can always easily find the right one. All information about each contract is clearly presented in the Contract Card

For convenience, the contract journal can be printed out in the usual Word and Excel formats. And you can continue working with it right in these applications. The card of each contract can also be displayed in Word, and then formatted and printed

You can set up the contract number format as it is customary in your office work, including for each branch of the company: you no longer need to inconveniently edit standard numbers offered by a soulless machine

In the daily bustle of work, you will not forget about the expiring term of an unclosed contract! And you don’t have to sort through a pile of papers in search of such contracts either - the program will remind you of them itself

Information about all counterparties will be at hand: the program has a convenient tool for keeping a journal of your company's counterparties, the program tracks contacts with counterparties and reminds you of scheduled contacts

The function of filling in details by TIN will speed up the entry of counterparties into the program, reduce the likelihood of errors when filling out cards, and also notify the status of the counterparty if it is liquidated or is in the process of liquidation

Support for working with a scanner will make it easy to load scanned copies of the originals of signed contracts into the program

Negotiation of the contract under control: in case of delay in approval, you will receive a notification in time

The appearance of contracts is exactly the same as is customary in your company - contracts are formed by the program based on *.dot templates in MS Word or OpenOffice Writer

Subcontracts are easy to manage: all information about subcontracts is in one place, and the details of each of these contracts can be viewed

You do not have to spend working time learning the complex nuances of working with Microsoft Word, so that each time you re-type an invoice, waybill, invoice, acceptance certificate, etc. an agreement, a protocol of disagreements to an agreement, or a specification and a bill of exchange to an agreement - the program will generate them by pressing one button

All contracts, acceptance certificates, additional agreements, protocols of disagreements to the contract, specifications and bills of exchange to the contract can be displayed both in the usual Word and in the free OpenOffice Writer editor, and then formatted and printed

You no longer need to keep in mind the terms of staged payment for all contracts: the Contract Management 5.8 program will remind you of them!

Notifications will only be received by authorized officials: notifications are configured for each user

Convenient team work on contracts is provided with support for network operation

Access and work with the Contract Management 5.8 program are strictly regulated: five levels of access are implemented depending on the functions allowed to the user - administrative, user, only for entering information, only for viewing (without the right to make changes) and only for agreeing a contract. For organizations that require greater reliability of information storage and data access security, there are versions of the Contract Management program and.

It is possible to integrate the program with "1C: Enterprise 8.3" (You can download the module for connecting the program "Contract Management 5.8" and "1C Enterprise 8.3")

With an increase in the number of jobs in the company, the cost of using the Contract Management 5.8 program will decrease by 6 times: from 12,000 rubles to 2,000 rubles per job

You can save on the licensed Microsoft Office package, because the Contract Management 5.8 program allows you to display contract data for editing and printing not only in Word, but also in the officially free OpenOffice Writer

Possibility of maintaining contracts of any number of branches in one program: all information on counterparties is in one place, it is accessible and conveniently presented

The program is used over 500 companies for more than 2000 jobs

Among the users of the program are OJSC VSMPO-AVISMA Corporation, Federal State Unitary Enterprise KC Atombezopasnost, OJSC Severneftegazprom, CJSC AeroMASH - Aviation Security, FKP Chukotka Airports, OJSC SMP Bank, LLC SMU-5 Mosmetrostroy, OJSC APF Fanagoria, OJSC Moscow-Red Hills, State Unitary Enterprise Kamchatskgrazhdanproekt, CJSC Vainakh Telecom, CJSC Zebra Telecom, Moscow Regional Perinatal Center, Research Institute of Disinfectology of Rospotrebnadzor, Management Federal Service bailiffs in the Kaliningrad region.

The price of the program "Contract Management 5.8"

Basic version - 1 workplace - 12000 rubles

Additional jobs:

from 2nd to 5th inclusive - 8000 rubles for 1 workplace

from the 6th to the 10th inclusive - 6000 rubles for 1 workplace

from the 11th to the 20th inclusive - 4000 rubles for 1 workplace

from the 21st and more - 2000 rubles for 1 workplace

Price Calculator

12000+1*8000=20000 rub.

12000+4*8000+1*6000=50000 rub.

12000+4*8000+5*6000+10*4000+5*2000=124000 rub.

* The term of the license is not limited.

For organizations that need increased reliability data storage and security of access to information, closing unauthorized access to data, possible built-in data encryption, there are versions of the Contract Management 5.8 program for Microsoft SQL Server and PostgreSQL.

The distribution kit of the demo version of the program "Contract Management 5.8 version MS SQL" can be downloaded from the link

The price of the program "Contract Management 5.8 version MS SQL"

Basic version - 1 workplace - 16000 rubles

Additional jobs:

From the 2nd to the 5th inclusive - 10,000 rubles for 1 workplace

From the 6th to the 10th inclusive - 8000 rubles for 1 workplace

From the 11th to the 20th inclusive - 6000 rubles for 1 workplace

From the 21st and more - 4000 rubles for 1 workplace

To calculate the cost of licenses, you can use Price Calculator

An example of cost calculation for 2 workplaces:
16000+1*10000=26000 rub.

An example of cost calculation for 6 workplaces:
16000+4*10000+1*8000=64000 rub.

An example of cost calculation for 25 workplaces:
16000+4*10000+5*8000+10*6000+5*4000=176000 rub.

*Price includes 1 year of phone and web technical support.When choosing the extended warranty option, the cost of an additional year of support is 20% of the cost of licenses.

When switching from the standard version of the "Contract Management 5.8" program to the version "Contract Management 5.8 version MS SQL", the difference in the cost of the available number of licenses for the standard and SQL versions is paid.

PostgreSQL is a freely distributed SQL server, which is a worthy alternative to the commercial Microsoft SQL Server, the PostgreSQL DBMS is especially relevant for public institutions within the framework of compliance with the policy of using Russian software products.

The distribution kit of the demo version of the program "Contract Management 5.8 version of PostgreSQL" can be downloaded from the link

The price of the program "Contract Management 5.8 version of PostgreSQL"

Basic version - 1 workplace - 17000 rubles

Additional jobs:

From the 2nd to the 5th inclusive - 11,000 rubles for 1 workplace

From the 6th to the 10th inclusive - 9000 rubles for 1 workplace

From the 11th to the 20th inclusive - 7000 rubles for 1 workplace

From the 21st and more - 5000 rubles for 1 workplace

To calculate the cost of licenses, you can use Price Calculator

An example of cost calculation for 2 workplaces:
17000+1*11000=28000 rub.

An example of cost calculation for 6 workplaces:
17000+4*11000+1*9000=70000 rub.

An example of cost calculation for 25 workplaces:
17000+4*11000+5*9000+10*7000+5*5000=201000 rub.

*Price includes 1 year of phone and web technical support.When choosing the extended warranty option, the cost of an additional year of support is 20% of the cost of licenses.

* The term of the license is not limited.

When migrating from the standard or MS SQL version of "Contract Management 5.8" to the version "Contract Management 5.8 PostgreSQL version", the difference in the cost of the number of licenses for the existing version and the PostgreSQL version is paid.

How to buy the Contract Management 5.8 program

To purchase the program:
1. Download the demo version of the program (file dogd.exe) and install the program.

For daily automatic archiving of programs (non-SQL versions) by time, you can use the free utility

When the company or individual receives the materials, an invoice must be provided. This is a document confirming the receipt of materials (goods). At the same time (or somewhat later) a document called invoice. In the invoice document, VAT is indicated for this material (goods). Filled out (issued) invoice in duplicate, one is given to the buyer, the other remains with the seller.

Completed invoice will be required later when calculating VAT. Generated invoices are registered in the register of received invoices, in addition, it is necessary to register the drawn up invoice in a special register called the “Purchase Book”.

It was for these purposes that the “Expredo” program was created - program for creating invoices and their subsequent printing.

An invoice is a document that is used solely for the purposes of tax control, therefore it is advisable to strictly follow the template established for an invoice - otherwise problems with the tax authorities cannot be avoided.

Our program is ideal for issuing invoices:

You should follow these patterns, and for this, use our program. After preparing an invoice it can be printed immediately, which is very convenient and fast.

Filling in invoices in our program is as easy as shelling pears

To do this, you need to fill in the required data. Program creates invoices and prints fully complying with the requirement Clause 5 of Art. 169 Tax Code RF, namely:

The invoice form must show:

• Serial number and date of issue of the invoice;
• Name, address and identification numbers taxpayer and buyer;
• Name and address of the consignor and consignee on the invoice;
• The number of the payment and settlement document in case of receiving advance or other payments on account of the forthcoming deliveries of goods (performance of work, provision of services);
• The name of the supplied goods and the unit of measurement in the invoice (if it is possible to indicate it);
• Quantity (volume) of goods supplied under the invoice based on the units of measurement accepted for it (if it is possible to indicate it);
• The price (tariff) per unit of measurement (if it is possible to indicate it) under the agreement (contract) excluding tax, and in the case of state regulated prices(tariffs), including tax, taking into account the amount of tax;
• The cost of goods (works, services), property rights for the entire amount of goods supplied (shipped) under the invoice (works performed, services rendered), property rights transferred without tax;
• The amount of excise duty on excisable goods;
• tax rate;
• The amount of tax presented to the buyer of goods, property rights, determined on the basis of the applicable tax rates;
• The cost of the entire quantity of goods supplied under the invoice, transferred property rights, taking into account the amount of tax;
• Country of origin of the goods in the invoice document;
• Number of customs declaration.

The last paragraphs are filled in if Russia is not the country of origin of the goods.

Expredo is a program for compiling (forming invoices).

The program also has a portable version, which is no different from the one that is installed on the computer. To use the portable version, just copy the installed files to removable media and you can create and print invoices outside of your office.

Printed and completed invoice form must be certified by the signatures of the head and chief accountant or other authorized persons.

Sample invoice created by the program shown in the picture.

Examples printed forms sold in "Expredo"

In order for the buyer to be able to deduct the VAT presented by the seller, he needs to have an invoice (clause 1, article 169 of the Tax Code of the Russian Federation). The form of the invoice and the rules for filling it out were approved by Government Decree No. 1137 dated December 26, 2011 (clause 8, article 169 of the Tax Code of the Russian Federation). The list of mandatory invoice details is provided for in Article 169 of the Tax Code of the Russian Federation. At the same time, neither the Tax Code of the Russian Federation, nor Government Decree No. 1137 dated December 26, 2011, prohibits entering additional details into the invoice form (Letter of the Ministry of Finance dated February 9, 2012 No. 03-07-15 / 17). Considering that from 01.01.2013 the application unified forms primary accounting documentation(for example, an invoice in the form of TORG-12) is not mandatory, the Federal Tax Service has developed, on the basis of the invoice form, a form of a universal transfer document (UPD), which can simultaneously perform the function of an invoice and a primary accounting document that replaces a unified form (Letter Federal Tax Service of October 21, 2013 No. ММВ-20-3/ [email protected]). This form is only advisory in nature and can be used by organizations and individual entrepreneurs either as a document that combines both an invoice and a transfer document, or only as a transfer document. We will talk about the UPD form and some issues of its application in our consultation, as well as give an example of filling out this form.

UPD form: download

The UPD form is given in the Letter of the Federal Tax Service of October 21, 2013 No. MMV-20-3 / [email protected](Appendix No. 1).

Download the form of a universal transfer document in the form given in the Letter of the Federal Tax Service of October 21, 2013 No. ММВ-20-3 / [email protected], in Word format is possible.

And from 01.10.2017, the already updated invoice form is applied (Government Decree No. 981 dated 08.19.2017). AT new form not only the names of line 8 and column 11 of the invoice have been corrected, but a new column 1a has also been added. We talked about this in more detail in a separate one.

Despite the fact that such changes were not made to the UPD form, in order to avoid tax risks, the taxpayer needs to independently supplement the UPD form, taking into account the amendments made (Letter of the Federal Tax Service of September 14, 2017 No. ED-4-15 / 18322).

Who can use the UPD

The list of transactions for which the UPD can be used is given in Appendix No. 2 to the Letter of the Federal Tax Service of October 21, 2013 No. ММВ-20-3 / [email protected]

So, organizations and individual entrepreneurs can use the UPD to register, in particular, the following facts economic life:

• shipment of goods (any property, except for real estate) without transportation with the transfer of goods to the buyer (his authorized representative);
• shipment of goods with transportation and transfer of goods to the buyer (his authorized representative) or another person involved in the transportation of goods;
• transfer of property rights;
• transfer of the results of the work performed;
• service;
• shipment (transfer) to the committent (principal) of goods (works, services) by the commission agent (agent) who purchased these goods (works, services) on his own behalf in the interests of the committent (principal).

At the same time, the above list of transactions that can be issued by UPD is not exhaustive (Letter of the Federal Tax Service dated 05.06.2017 No. ED-4-15/10623).

Sample filling UPD

Recommendations for filling out the UPD are given in the Letter of the Federal Tax Service of October 21, 2013 No. ММВ-20-3 / [email protected]

We will show on a conditional example of a universal transfer document used simultaneously as an invoice and a transfer document (UPD status "1"). At the same time, the requisite “Identifier government contract, contracts (agreements).