Invoices are issued to the counterparty after the sale of goods is completed and are used to obtain a deduction for the VAT amounts presented to the customer. This document is drawn up in accordance with the established norms and requires a lot of attention from the accountant, since the slightest inaccuracy or mistake will not allow the tax to be refunded. This is especially true for invoices for work performed.
Instructions
Step 1
Use a paper form or issue an invoice using the Bank-Client program. The requirements for the preparation of this document are specified in Articles 168 and 169 of the Tax Code of the Russian Federation. In case of violation of these norms, the issued invoice cannot become the basis for accepting VAT for deduction or refund. In this regard, it is advisable to familiarize yourself with the prescribed conditions.
Step 2
Assign a serial number to the invoice and put the compilation date. Remember that this document must be submitted within 5 days from the date of performance of the work, which is confirmed by the relevant act. Indicate information about the seller and the buyer in the appropriate sections: full name of the company, address, checkpoint code and TIN. After that, fill in the bank details to transfer the invoiced amount of payment for the work performed.
Step 3
Indicate in columns 1-4 information about the work performed. Particular attention should be paid to column 1, which indicates the name of the goods sold. If the work is performed, it is necessary to fit in this line a detailed description of the operation and make a reference to a specific contract, indicating the date and number of its preparation. You can also note the act of acceptance of the work performed, according to which the invoiced cost is calculated.
Step 4
Fill in column 5, in which indicate the cost of the work performed. After that, in column 7, mark the tax rate and calculate the amount of VAT, which is entered in column 8. If the work performed is not taxed, then it is necessary to write in this line "Without VAT".
Step 5
Issue the completed invoice to the customer within 5 days after signing the work completion certificate. To do this, you need to send the document in person, by mail, fax or send an electronic version using the "Bank-Client" program.
