The invoice is filled out upon receipt of an advance payment and upon shipment of goods in accordance with tax legislation. An advance invoice is drawn up taking into account future deliveries of goods, works or services. At the end of each quarter, the final data on the goods received and shipped are entered into the VAT return.
It is necessary
Advance invoice in duplicate and pen
Instructions
Step 1
An advance invoice must contain the mandatory details: serial number and date of issue, name of the supplier, TIN of the buyer and taxpayer, tax rate, the amount of the advance payment, numbers of settlement documents and the name of the goods.
Step 2
All transactions related to the issuance of invoices and receipt of advance payments are recorded in the books of sales and purchases of goods or services.
Step 3
When drawing up an invoice for advance payment, first, in the tabular section, the line with the details of the payment document is filled in. In the case when the buyer transfers an advance according to several documents, you need to specify the details of each. The amount of VAT and the estimated tax rate must be indicated. In a separate column, you must enter the entire amount of the advance payment. The document is then registered in the sales ledger.
Step 4
After payment of the advance payment, the goods are shipped, the supplier again fills in 2 copies of the invoice, but now for shipment. If, according to the contract, the performance of work is also provided along with the goods, then in the appropriate column you must indicate the description of the work and the name of the goods.
Step 5
In some cases, prepaid goods are delivered to the buyer at different times in separate batches. If the value of the goods exceeds the amount of the received advance, then the invoice is registered only for the amount of the received advance payment in the purchase book.
Step 6
It should be noted that when automating the filling of documents, in most programs, by default, the column "prepayment" is filled in instead of reflecting the name of the goods, which is a serious mistake.
Step 7
Invoices should be numbered in ascending order for the organization as a whole, even if there are separate subdivisions. The numbering procedure is reflected in the accounting policy of the enterprise.
