Advance invoices are filled in upon receipt of prepayment for services, works or goods. The rules for filling out are specified in the Tax Code of the Russian Federation, article No. 169. The document must be filled out in blue or black ink accurately, without corrections and strikethroughs.
It is necessary
- -unified invoice, approved by the Government of the Russian Federation No. 914 dated 2.12.2000.
- - book of accounting of advance invoices
Instructions
Step 1
If, when checking the tax authorities, it turns out that invoices are not issued or are carried out according to serial numbers with regular or commodity invoices, the company will face a huge administrative fine, up to criminal prosecution of the responsible person and suspension of work for up to 90 days.
Step 2
An individual invoice is filled in for each product or service. All advance invoices must be numbered and recorded in the ledger.
Step 3
Each invoice must indicate the full name of the organization providing services or dispensing goods, TIN. The same information is indicated about the organization that makes an advance payment for certain services, goods or works. If the service is provided to a private person, his full name, TIN and other details necessary for communication are indicated. When sending by mail, the exact details of the recipient should be indicated on the document.
Step 4
The corresponding line contains the full name of the product, service or work, as well as the total cost of the work performed and the amount of the advance payment that was paid. Further, the tax rate is indicated as a percentage, its amount in full rubles and kopecks.
Step 5
The invoice must be completed no later than 5 working days after receiving the order. Each invoice must be issued on a payment order and entered in the ledger. Additionally, all information is entered into the 1C program for each billing period.
Step 6
Every quarter, a tax report should be produced and all invoices should be entered into the 1C program without fail. In automatic mode, the interest rate, the amount of VAT and the calculation for the tax period are entered.
Step 7
In accordance with the new amendments that came into force on 1.01.10., If tax inspectors find errors, corrections or incorrect filling, but this does not interfere with the main check, then they have no right to refuse VAT deduction. If corrections are made, each of them must be signed by the manager and stamped by the supplier both on the supplier's invoice and on the customer's document. This right is present only if it is possible to disassemble the amount of advance payments, the name of the organization, the amount of tax and its percentage in accordance with the tax rates for a particular service.
