An invoice is a payment document drawn up according to a certain standard. It is issued by the seller of goods or services to the customer for the purpose of settlement for individual payment transactions. This form of financial statements records the fact of the completed order, and also confirms the amount of VAT paid for its subsequent offset. Please follow the rules for correct invoicing.
Instructions
Step 1
Start the procedure for drawing up a document from the date of preparation and the serial number of the invoice. The numbering is carried out in chronological order.
Step 2
Indicate the required details indicated on the invoice: name and address of the buyer, name and price of the goods, point of delivery or shipment of goods, date of the transaction, terms of sale, provision of services or performance of work.
Step 3
Please note that the procedure for issuing an invoice depends on the time the document was drawn up: when receiving partial payment for upcoming deliveries, rendering services or when shipping goods, performing work or transferring property rights.
Step 4
Register the issued invoice in the sales ledger, which is the basis for determining the amount of VAT deduction for the tax period. The invoice received by the customer is recorded in the purchase book in the same way.
Step 5
After filling in the required details, submit the invoice for signature to the head or chief accountant of the enterprise (organization). Also, specially authorized persons who have a power of attorney on behalf of the organization or appointed by order of the head have the right to sign.
Step 6
If you make a mistake when filling out the invoice, edit the document. Confirm the changes made by the head of the organization with his signature and seal. Indicate the date of revision
Step 7
An invoice is drawn up in two copies. The first is provided by the supplier (seller) to the buyer or customer no later than ten days from the date of shipment of goods, provision of services or prepayment. The second copy is drawn up by the supplier for recording in the sales book and calculating value added tax when selling goods, rendering services, performing work.
