Modern accounting provides for the preparation of a document for the delivered goods / work performed / services rendered, which is called an invoice and allows you to accept VAT for refund or deduction.
Instructions
Step 1
An invoice is an accounting document certifying the actual provision of goods, services, works by the seller. An incorrectly filled-in invoice is not a document and will not be accepted for consideration.
Step 2
It is the responsibility of the taxpayer to draw up an invoice. If the company does not pay VAT, no invoice filling is required. In the case where the VAT is zero, the invoice must be drawn up with an indication of 0% VAT in the appropriate column. The deadline for filling out an invoice is provided within 5 days (except for the day of shipment of goods / provision of services / performance of work). Moreover, 2 copies of the document are filled in (for the supplier and the buyer).
Step 3
Cases of filling in one copy of this document include: receiving an advance payment, partial payment, performing construction and installation work on their own, transferring property free of charge, receiving financial assistance, the presence of positive sum differences.
Step 4
The invoice can be issued in a combined way - by hand and using a computer. When filling out an invoice, the amounts are most often indicated in national currency, however, it is considered acceptable to display settlements in conventional units or foreign currency, while the conversion rate is necessarily displayed in the agreement between the supplier and the buyer. Registration of executed documents is carried out from the beginning of the flow year in accordance with the chronology.
Step 5
When filling out an invoice by hand, one should be guided by the Rules governing the maintenance of invoice accounting journals, approved by Decree of the Government of the Russian Federation No. 914 (December 2, 2000), and also take into account the Resolution of the Government of the Russian Federation No. 451 (May 26, 2009), which changes were made to the Rules. The modern option for creating electronic invoices is offered by various versions of accounting software. The invoice is signed by the director and the chief accountant of the selling company.
