The invoice and the waybill are the primary accounting documents. They are drawn up during the implementation of trade operations and serve as evidence of their completion.
Invoice
An invoice in Russia is a tax document of the established form, which must be drawn up by the seller or contractor. On the basis of the received invoices, the company generates the "Book of purchases", and on the basis of the issued - "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 should not draw up invoices.
The invoice contains data on the name and details of the seller and the 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 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. He imposes on the seller the obligation to transfer VAT to the budget, for the buyer it serves as the basis for the presentation of VAT for deduction.
Packing list
The waybill is the primary document, which is drawn up in 2 copies and serves as evidence of the transfer and the basis for writing off (registering) the goods. The invoice must contain the signature and stamp of the seller and the buyer. It is drawn up in two copies, one of them remains with the supplier, the second - with the recipient.
Goskomstat approved the unified form of the consignment note (form No. TORG-12), but the organization can apply its own form.
The waybill must contain the following details: name, number and date of the document, name of the supplier; the name of the product, its quantity and value; positions of responsible persons, their signatures and seals. If the invoice form does not correspond to the Torg-12 form, it can also be accepted for accounting by the purchasing organization.
When participating in trade operations of a third-party transport company, experts recommend abandoning the Torg-12 form and using another document - a consignment note (TTN).
Difference between invoice and delivery note
The following differences can be distinguished between an invoice and an invoice:
- documents have various forms;
- the invoice has a strictly regulated form, while the invoice is free;
- the waybill is signed in two copies - 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 when the goods are transferred;
- an invoice is drawn up for payment for goods and services, while an invoice is issued only when the goods are shipped, the provision of services is formalized by an act;
- unlike the invoice, the invoice does not confirm the fact of transferring the goods to someone, but only serves as the basis for VAT offset;
- on the basis of the invoice, it is impossible to make claims against the supplier of the goods.
