Billing by a simplified taxation company is somewhat different from the usual procedure, since these organizations are not VAT payers. In this regard, simplifiedists need to know a number of rules for drawing up this document.
Instructions
Step 1
Use any text editor to generate your invoice. The most convenient in this case are Excel or specialized accounting programs, since they calculate the amounts automatically, which eliminates the possibility of errors or inaccuracies.
Step 2
Write in the middle of the first line the word "Invoice" with the assignment of a number and date to the document. If payment is made under an agreement, then its full name is indicated below: number, date, subject of the agreement. Write "Recipient" and indicate the details of your company: name, legal address and bank details. Make a similar entry about the counterparty with the indication "Buyer" or "Customer".
Step 3
Form a table with columns: serial number; name of works, goods or services; unit; quantity; price and amount to be paid. The measuring unit can be pieces, kilograms, percentages or any other indicator stipulated by the contract. The name must match the one indicated in other documents confirming the fact of this operation.
Step 4
Write "Total" after listing all products sold for payment. Calculate the total payment amount. After that, as a rule, there is a line with VAT. Since the company operates under a simplified taxation system, instead, it is necessary to write "VAT is not charged, since the Contractor applies the simplified tax system." Next, you should indicate a registration document confirming this fact, and attach a copy of it to the invoice.
Step 5
Certify the invoice with the signature of the manager, chief accountant or other authorized person and affix the company seal. Issue an invoice to the counterparty in person, by letter or fax. Also, in recent years, it has become more and more common to send an invoice via e-mail. The originals of the same document are transferred in this case at the end of the tax period or at the request of the customer.
