An invoice is a type of document according to which the buyer accepts VAT to be refunded or deducted from the budget for goods, services and works provided by the seller. It is very important to know how to fill in the invoice correctly, otherwise it will not be a valid document.
Instructions
Step 1
Until recently, the Tax Code of the Russian Federation did not allow issuing invoices in foreign currency, including euros. However, today the Ministry of Finance allows the issuance of invoices in euros if the company works with foreign partners and, accordingly, foreign currency. Everything else remains unchanged and is carried out similarly to ruble accounts.
So, remember that only taxpayers make up invoices. If your firm does not pay VAT, you do not need to draw up an invoice, but if the VAT is zero, write an invoice indicating the zero rate in the appropriate box.
Step 2
Fill in the invoice in duplicate and issue it to the buyer within five days, excluding the day of shipment of the goods (provision of services, performance of work). If your client is a foreign company, which is likely when dealing with foreign currency, please submit an additional two copies of the invoice in English.
Step 3
Register invoices in chronological order from the beginning of the year. You can carry out the statement either manually or using a computer - both options are allowed.
Step 4
Indicate the amount on the invoice in euros, but not in conventional units - this is not allowed in documents of this type. The main thing is to make sure that the contract between the supplier and the buyer necessarily reflects the conversion rate of foreign currency into rubles, indicating the date that will be the basis for the rate. However, in any case, tax officials recommend indicating in the invoice itself the equivalent of the amount in euros in rubles at the time of its filling. Therefore, it is better to include both options in the invoice to meet all requirements for filling out invoices.
