How To Reflect In The VAT Return An Invoice Without VAT

Table of contents:

How To Reflect In The VAT Return An Invoice Without VAT
How To Reflect In The VAT Return An Invoice Without VAT

Video: How To Reflect In The VAT Return An Invoice Without VAT

Video: How To Reflect In The VAT Return An Invoice Without VAT
Video: Sage 50c Accounts (UK) - Reconcile your VAT Return in 3 simple steps 2024, March
Anonim

An invoice is a document confirming the transfer of property rights to a particular product, as well as allowing the deduction of the corresponding amount of value added tax (VAT). It is worth noting that there are some products with a tax rate of 0%. And this does not relieve the company from the need to issue an invoice. In this case, it is presented without VAT.

How to reflect in the VAT return an invoice without VAT
How to reflect in the VAT return an invoice without VAT

Instructions

Step 1

An invoice is issued no later than 5 days from the date of performance of work, transfer of property rights, provision of services or shipment of goods. This rule is regulated by paragraph 3 of Article 168 of the Tax Code of the Russian Federation. The document is drawn up in accordance with clauses 5 and 6 of Article 169 of the RK RF, otherwise it will not be accepted as a primary document in the preparation of accounting documents or VAT refunds.

Step 2

In line 1, indicate the number, the date of the invoice. The document is numbered in chronological order, so this value must be checked in advance. Lines 2, 2a, 2b contain data about the supplier of the goods or the seller; in lines 6, 6a, 6b - respectively about the customer or buyer. This is the full name of the organization, its location, checkpoint and TIN. If the delivery of the cargo was carried out by a third party, indicate its name in line 3. Or put a dash otherwise.

Step 3

Fill in the columns from 1 to 11, corresponding to the sold product or service. Enter the name in the 1st column, and the units of measurement (kilograms, pieces, meters, and so on) - in the 2nd. In column 3, the volume or quantity of goods corresponding to the invoice is entered.

Step 4

Indicate in the 4th column the price of the goods for the unit of measurement corresponding to the delivery contract. Next, multiply the quantity by the price and get the cost of the goods indicated in column number 5. If the goods are excisable, enter the corresponding amount of excise duty in column 6.

Step 5

In the 7th column, corresponding to the tax rate, enter the value 0% if the goods are not subject to VAT, or put a handwriting if the organization is not a VAT payer. In column 8 you need to put 0 or write "Without VAT". In the 9th column, indicate the cost of the goods from column 5. At this operation, the invoice is completed.

Recommended: