When opening a business, many people encounterwith such moments as paperwork, filling out a tax return, etc. Of course, for most companies, these works are carried out by hired employees - accountants who know all the basics of keeping records of funds and material resources. However, for beginning individual entrepreneurs and for those who independently run their business, it will be useful to know about some points of doing business. For example, in the case when an advance payment is made, an invoice is issued in accordance with the requirements established by law. In this article we will try to highlight the main points of this issue.
What is an advance payment: invoice - registration
Any operations related to the turnover of cashfunds, such as leave and shipment of goods or their receipt, the provision of any services, etc., should be recorded in special documents - invoices. According to the Tax Code, VAT is charged on the amounts paid. In turn, for processes where such operations are to be carried out in the future and at the same time payment is made in advance (partially or fully), there is an “advance” procedure, an invoice must be drawn up.
In this case, it is possible to allocate conditionally the following steps:
- Paperwork on the amount of the advance.This process must be completed no later than 5 days after receiving the advance. Invoicing is carried out in duplicate. The form of this document was approved (02.12.2000) by government decree No. 914. In this case, one sample is given to the buyer, and the other must be filed in a special journal to account for these documents.
- На отгрузку товара (даже если оплата авансовая) the invoice must be issued in the same manner, this procedure is carried out by the supplier. At the same time, similar requirements are put forward - a five-day period, and the provision of two copies of the documentation, one of which is stitched into a special journal (accounting of issued forms) and is recorded in two other lists - sales and purchase books. In the last document (when payment is in advance) an invoice can be recorded several times, for example, in the case of shipment of goods in parts (in several batches).
- Entering the total data of all operationsaccounting in the declaration is carried out on the model, the filling of which was approved by order of the Ministry of Finance of the Russian Federation No. 136n (07.11.2006). When drawing up this document, the advance amounts (for the quarter) should be entered in line No. 140 (150) of the 3rd section. In paragraph 020 (030), the amount of tax on the shipment of goods is paid, VAT payments accrued from the prepayment, and which need to be deductible, are recorded in paragraph 300 of the same section.
Highlights clearance
The procedure for filling an advance invoice is regulated in the Tax Code (Article No. 169), according to the provisions of this document, the following provisions should be presented in the form:
- discharge date and number assigned to the invoice (commission agent, that is, the seller);
- details of the buyer and seller (TIN, address and name of the organization);
- number of payment document;
- name of the goods supplied, description of services, transfer of rights to property and so on;
- tax rate;
- the value of the amount of payments on the tax that is charged to the buyer;
- the value of the prepayment (partial) in respect of future purchases of the goods or the receipt of any services.
The absence of any item leads to a violationregistration form, so this point you need to pay special attention. If the advance invoice has errors or is not fully filled out, then the taxpayer is not entitled to accept this amount to be deducted. Proper registration will prevent unpleasant situations when filling out and submitting the declaration to the appropriate structures.
