An advance payment is an advance payment for a purchased product or for ordered works or services. According to the documents approved by the Government, the amount of the advance must be recorded in the sales book and written out for the funds received, indicating the goods, works or services on the invoice. A separate invoice must be issued for each advance payment received.
Instructions
Step 1
If each taken advance amount is not posted on a separate invoice and is not registered under a separate number in the sales ledger, this is a gross violation of the rules that are stipulated for working with cash in the provision of sales, services or works. During the inspection, they can impose a large administrative fine and punish up to the criminal prosecution of the responsible person and the closure of the enterprise.
Step 2
Post advance invoices according to your numbering system in the ledger. You cannot put a serial number, which is indicated on ordinary invoices.
Step 3
When carrying out advance invoices, be sure to indicate the name of your organization and TIN. Record the same information about the buyer.
Step 4
Write the full name of the product, service or work for which the advance payment was paid.
Step 5
Indicate the percentage of the tax rate and a full indication of its amount. The tax rate charged to the customer is set based on the tax rates for this product, service or work.
Step 6
An advance payment on documents must be completed within 5 days.
Step 7
In manual mode, create and post advance payments in the invoice on the payment order.
Step 8
Additionally, use the 1C program to make an advance payment on all invoices for the billing period.
Step 9
At the end of the quarter, in order to report on the tax period, all invoices must be entered into the automatic accounting mode without fail, indicating the rate and amount of VAT.
