An advance payment for any product, service or work is drawn up by an advance invoice, which must be filled out in accordance with Article 168 of the Tax Code of the Russian Federation. All invoices are strict reporting documents, and their registration is recorded in the sales ledger.
It is necessary
- - invoice;
- - logbook;
- - printing.
Instructions
Step 1
Make out all prepayment for the goods with an advance invoice. Record each document under its own serial number, fill out without corrections, blots in black or blue ink. Issue a separate invoice for each prepayment. Post an entry in the sales ledger under the same serial number.
Step 2
Fill in all the columns of the advance invoice in accordance with the requirements of Article No. 168 of the Tax Code of the Russian Federation. Enter the name of your organization and the organization of the payer with the full name without abbreviations. All entries should be easy to read. Enter in each document the individual taxpayer number of your organization.
Step 3
In the column "Information about the buyer" enter not only the full name of the organization or the full name of the individual, but also all the coordinates for communication: the legal address of the organization, individual entrepreneur or home address of a private individual, zip code, fax for communication.
Step 4
Fill in the column "Product or service" with the full name, without abbreviations, be sure to enter the full cost of the product, prepayment and the tax rate for the product as a percentage. Do not round off the tax amount, add thousands, rubles and kopecks.
Step 5
Each advance invoice must be signed by the head of the enterprise, the chief accountant, the storekeeper who releases the goods, have a rectangular and official stamp of the issuing organization, a cashier's receipt pinned in the upper right corner.
Step 6
You must arrange any prepayment within 5 working days from the moment the funds were deposited into the cashier of the enterprise. Make an entry in the sales book immediately after issuing the invoice, put your signature, the signature of the chief accountant and the manager.
Step 7
Enter all information about the advance in the 1C program. The tax inspectorate allows the entry of information immediately after registration of advance payments or once every three months before the period of the scheduled report.
