An invoice is a document that confirms the transfer of property rights to the goods and allows you to deduct the corresponding amount of VAT. However, there are a number of products for which the tax rate is 0%. In this case, the company is not exempt from the need to issue an invoice and presents it without VAT in accordance with the accepted procedure. This technique is also suitable for organizations that are exempt from paying VAT, who find themselves in a situation where the counterparty requires an invoice for the goods.
Instructions
Step 1
Write out an invoice no later than five days from the date of transfer of property rights, performance of work, shipment of goods or provision of services. This rule is regulated by clause 3 of Art. 168 of the Tax Code of the Russian Federation. Draw up the document in accordance with clauses 5 and 6 of article 169 of the Tax Code of the Russian Federation, otherwise it will not be possible to accept it as a primary document when refunding VAT or drawing up accounting documentation.
Step 2
Enter the number and date of the invoice on line 1. The document must be numbered chronologically, so check this value in advance. Lines 2, 2a and 2b contain information about the seller or supplier of the goods, and lines 6, 6a and 6b about the buyer or customer: the full name of the enterprise, location, TIN code and KPP code. If a third party is used to deliver the cargo, then its name must be indicated in line 3, otherwise put a dash.
Step 3
Fill in columns 1-11, which correspond to the sold product, service or work. Enter the name in Russian in column 1, and in column 2, mark the unit of measurement (pieces, kilograms, meters, units, etc.). Fill in box 3 with the total quantity or volume of goods that match the invoice.
Step 4
In column 4, indicate the price of the goods per unit of measurement, which must correspond to the supply contract. Multiply the quantity and the price to get the value for the goods, which is indicated in column 5. If the goods are excisable, then the corresponding amount of excise duty is entered in column 6.
Step 5
Enter in column 7, which corresponds to the tax rate, the value of 0% if the goods are not subject to VAT, or put a dash if the company is not a VAT payer. After that, in column 8, put 0 or write "Without VAT". Column 9 indicates the value of the goods, equal to column 5. Thus, an invoice will be issued without VAT.
