Invoice for advance payment - a document on the basis of which the buyer accepts from the seller the amount of VAT deducted in the manner prescribed by Chapter 21 of the Tax Code of the Russian Federation. How long does it take to issue an invoice? How to reflect the creation of an invoice for an advance with the program 1C accounting 8.3?
According to tax legislation, an invoice for advance payment must be issued within 5 days following the receipt of the prepayment from the buyer. If the invoice is issued at the end of the reporting period, or if the document is issued by the tax authority when the goods are shipped, then the company is in trouble.
Also, in case of several prepayments, divided into parts, the accountant must list them all in the invoice in advance.
Registration of an invoice in 1C accounting 8.3
After the transfer from the buyer to the organization's account of the amount for the future delivery, it is necessary to reflect the receipt of money using the document "Receipt to the current account".
- Open the journal "Bank Statements" (section "Bank and Cashier") and fill in the fields:
- Type of operation (payment from the buyer),
- We skip the registration number and date (they are created automatically),
- Payer (organization from which the advance was received),
- Amount - "Post".
- If everything is done correctly, the posting Дт51 - Кт62.02 "Calculations on advances received" should be formed.
How to issue an invoice for advance payment in 1C 8.3
1 way - Manual
- The document "Invoices for advance payment" is created directly from "Receipts to the current account";
- To do this, select “Issued invoice” through the button “Create on the basis”.
Method 2 - Automatic
- In the menu, open the "Bank and Cashier" tab, section "Registration of invoices";
- In the journal "Invoices for advance", a processing form opens, where you can post this invoice;
- The period of registration of the invoice is affixed and the "Fill" button is pressed;
- At the bottom of the screen, you can see the settings for this processing, which is carried out by the program itself.
The setting "Invoice numbering" includes:
- Uniform numbering of issued invoices;
- Separate numbering;
- Accounts: Dt62.01 - Kt90.01.1 - reflection of debt
- Dt90.03 - Kt68.02 - VAT charged.
After all the settings, we press the "Execute" button, then the invoices for the advance are generated. It is best to check the correctness of filling, do not regret this time. The created invoice will be displayed with the prefix “A”, number “A1”. To do this, click on the link at the bottom of the screen "Open the list of invoices for advance".
When not to issue an invoice in advance
- If an advance is received on account of forthcoming deliveries, which, according to paragraph 3 of clause 17 of the Rules, are approved. Decree of the Government of the Russian Federation of December 26, 2011 No. 1137:
- have a production cycle of more than 6 months, or are taxed at a tax rate of 0%, or are not subject to taxation, i.e. are freed from it.
- The Ministry of Finance explains that it is not necessary to issue an advance payment of an invoice if the shipment took place within 5 calendar days from the date of receipt of the advance payment on account of this shipment. The rules are valid for 2019.
