In order to make an advance payment in case of working with clients on a prepayment basis, it is necessary to issue an invoice for services in advance, or to issue an invoice for services already rendered. It is not a primary document for accounting, therefore there is no strict sample form or some kind of approved form. In addition, there are accounting programs with which an invoice can be issued in a matter of seconds.
It is necessary
Form to fill out or accounting software
Instructions
Step 1
There are general rules according to which the issued invoice must contain the necessary details: the ordinal code of the organization, the date of registration, the details of the organization's account for transferring funds, the list of services and their cost are indicated both in numbers and in words. In addition, it is imperative to prescribe a taxation system, since tax deductions to the budget depend on this.
Step 2
All organizations must keep records of invoices for payment of services, the numbering is carried out in order throughout the entire tax period. The invoice is issued in 2 copies, one is given to the client, the second remains with the accountant of the organization. The legislation allows filling out the invoice for services in a combined way, that is, using a special computer program, and by hand.
Step 3
Do not forget that on the territory of our country you can pay for services only in national currency, therefore all amounts are indicated in rubles.
Step 4
If an invoice is drawn up in the event of an expected advance receipt of funds, then the advance must be offset by the cost of services rendered within one month. All accounts must be kept in chronological order and must be recorded in the ledger in the tax period when the liability arises.
Step 5
If the invoice does not reflect the name and conditions of the services provided, as well as the signatures of authorized persons, then the transaction is considered concluded only after the full fulfillment of obligations by the party that must provide the services. In this case, the recipient of the services cannot present claims to the firm for non-fulfillment of any obligations or obligations not fulfilled in full. But then he has the right to demand the return of the paid funds.
Step 6
Billing is necessary in order to establish certainty in the relationship between the parties, therefore, special assurances are not required in order to establish its validity. Invoices received by e-mail or fax, certified by the director's signature and stamp, are considered valid.
