Payment - "advance". Invoice: design details

When you open your business, many people are faced with such issues as filing documentation, filling out a tax declaration, etc. Of course, for most companies, these jobs are carried out by hired employees - accountants who know all the basics of keeping records of cash and material resources. However, for beginner individual entrepreneurs and for those who independently conduct their business, it will be superfluous to know about some aspects of doing business. For example, in the case when the "advance" payment is made, the invoice is drawn up in accordance with the requirements established by the legislation. In this article, we will try to highlight the main points of this issue.

What is the "advance" payment: invoice - clearance

Any transactions related to the circulation of money, such as the release and shipment of goods or their receipt, the rendering of any services, etc., must be recorded in special documents - invoices. According to the paid sums of payment, according to the Tax Code, VAT is charged. In turn, for processes where such operations are to be performed in the future and at the same time payment is advanced (partially or completely), there is a "advance" procedure, the invoice must be compulsory.

Thus it is possible to allocate conditionally following stages:

1. Registration of documentation for the amount of advance payment. This process should be carried out no later than 5 days after receipt of the advance. Invoicing is executed in two copies. The form of this document was approved (02.12.2000) by government decree No. 914. At the same time, one sample is given to the buyer, and the other must be filed in a special journal to account for these documents.
2. For the shipment of goods (even if payment is made in advance), the invoice must be processed in a similar manner, this procedure is performed by the supplier. At the same time, similar requirements are put forward - a five-day period, and the provision of two copies of documentation, one of which is filed in a special magazine (registration of issued forms) and registered in two other lists - books of sales and purchases. In the last document (when payment is made in advance), the invoice can be recorded several times, for example, in the case of shipment of goods in parts (several installments).
3. Entering the data of the total of all accounting transactions in the declaration is carried out on the model, the completion of which was approved by Order of the Ministry of Finance of the Russian Federation No. 136n (07.11.2006). At registration of this document advance sums (for a quarter) should be entered in a line № 140 (150) 3-rd section. Point 020 (030) is paid the amount of the tax for the shipment of goods, VAT payments accrued from the prepayment, and which must be accepted for deduction, are recorded in point 300 of the same section.

Highlights of the design

The procedure for filling in the advance invoice is regulated in the Tax Code (Article No. 169), according to the provisions of this document, the following provisions should be provided in the form:

• Date of issue and the number assigned to the invoice (commission agent, that is, the seller);
• Requisites of the buyer and the seller (TIN, address and name of the organization);
• Number of payment and settlement document;
• The name of the supplied goods, the description of services, the transfer of rights to property and so on;
• The tax rate;
• Value of the amount of payments for tax, which are presented to the buyer;
• The value of the prepayment (partial) in the account of future purchases of the goods or receipt of any services.

The absence of any item leads to a violation of the design of the form, so this moment should be given special attention. If the advance invoice has errors or it is not filled in full, then the taxpayer does not have the right to take the specified amount to a deduction. Proper design will prevent unpleasant situations when filling out and submitting the declaration to the relevant structures.