How To Issue An Invoice For An Advance

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How To Issue An Invoice For An Advance
How To Issue An Invoice For An Advance

Video: How To Issue An Invoice For An Advance

Video: How To Issue An Invoice For An Advance
Video: How do you get PAID IN ADVANCE? Pro Forma Invoices Explained! 2024, March
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None of the normative documents stipulates the obligation for the seller to issue an invoice for payment. Any accountant can independently decide whether to issue a given settlement document or not. The invoice for payment is not a confirmation of the shipment of the goods and does not mean the buyer's consent to pay for the goods. But some organizations prefer to work according to the scheme of invoicing - issuing an invoice - shipping goods - issuing an invoice.

How to issue an invoice for an advance
How to issue an invoice for an advance

Instructions

Step 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 the goods within a certain time after invoicing” means the buyer's obligation to pay for the issued document within the agreed time frame. If the contract does not provide for invoicing, payment for the goods is made on the basis of an invoice in advance. When the price of the goods is set in the agreement, and the basis for the emergence of obligations to pay for the goods from the buyer is spelled out, the invoice does not need to be issued.

Step 2

There are no special requirements for an advance invoice. When drafting it, try to adhere to the general provisions that are provided for in the preparation of primary documents. When issuing an invoice for advance, indicate in it your details for payment, the full name of the organization, the customer's data, the quantity of goods, its price and the total amount to be paid. The document must be signed by the head of the organization, the number and date of issue. You do not have to put a stamp on the invoice.

Step 3

If your organization operates under a general taxation scheme and is a VAT payer, separate the tax amount in the invoice. But you can draw up a deduction for this tax only on the basis of the invoice of Art. 169 of the Tax Code of the Russian Federation. That is, you do not have to issue an invoice, but you must issue an invoice. On the invoice, you can indicate its validity period. For example, payment for goods within 5 days after invoicing.

Step 4

After invoicing the prepayment, you must issue an invoice for the same amount. This obligation is provided for in paragraph 3 of Art. 168 of the Tax Code of the Russian Federation.

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