home Medical consultation Advance invoice. Deduction of VAT from advances transferred to the supplier On the basis of what documents is the invoice issued?

Advance invoice. Deduction of VAT from advances transferred to the supplier On the basis of what documents is the invoice issued?

A few years ago, officials decided to be generous and provide enterprises with another “benefit” - the opportunity to receive a VAT deduction on advances transferred to the supplier. However, this opportunity is not always beneficial, and it significantly adds work to the accountant. Does it make sense to use such a deduction and in what cases, as well as what documents you need to remember when going “on the hunt for deductions,” read this article.

Right or duty?

If you do not want to exercise the right to deduct VAT on advances paid to the supplier, do not use it. Applying such a deduction is your right, not your obligation. You can deduct VAT even after the goods are shipped or services are provided and you receive another invoice. This is confirmed by a letter from the Ministry of Finance dated 04/09/2009. No. 03-07-11/103.

This is beneficial if the transfer of the prepayment and shipment take place in the same tax period (quarter), and allows you to avoid unnecessary transactions, entries in the purchase and sales books, and hassle with correctly filling out the advance invoice.

It is more profitable to use the deduction of VAT on the transferred advance payment if the amount of tax on the transaction is significant, and the prepayment and shipment were in different tax periods. The refusal to apply the deduction is not final and does not need to be fixed in the accounting policy (letter of the Ministry of Finance dated 04/09/2009 No. 03-07-11/103). Therefore, the deduction can be used selectively, depending on the circumstances and timing of the transaction.

Required documents to receive a deduction

To obtain the right to deduct VAT on advances paid to the supplier, you will need the following documents:

— invoice for prepayment from the supplier;

— an agreement with the supplier, in which there is a prepayment condition;

— payment order for the transfer of the advance.

As you can see, the list of required documents includes an agreement with the supplier. Since an agreement according to civil law can be drawn up in different ways (for example, in the form of acceptance of an invoice for payment, correspondence through the exchange of documents in which all issues are agreed upon, a single document), the question arises whether such a document for deduction is possible in any form .

Despite the fact that the Tax Code does not specify in what form the agreement should be concluded, the opinion of the tax service is clear: in order to accept VAT on an advance payment for deduction, there must be a written agreement in the form of a single standard document signed by the parties, which includes a condition for prepayment (letter Ministry of Finance dated 03/06/2009 “03-07-15/39”). If there is no such document, VAT should not be deducted.

Please note: if you pay in goods or in cash, then you do not have the right to deduct VAT from the advance payment.

Invoices for... ?

When an invoice is drawn up for the shipment of goods or the provision of services, there are no questions about what to write in the “Name of goods” column. We write what we have shipped. And if it’s about services, we describe the services that were provided. In the case of prepayment, everything is a little more complicated, since it is not always known in advance exactly in what assortment of goods will be sold.

According to the instructions of the Ministry of Finance, the invoice, which is drawn up for prepayment, indicates the names of goods (descriptions of services) that are specified in the agreement between the seller and the buyer. If it indicates the general name of a group of goods, then it is not necessary to decipher it. It is allowed to write, for example, stationery, sausages, etc.

It may be that the contract provides for both the sale of goods and the provision of services. Then you need to indicate two general names - separately for goods and services. For example, sausages and sausage delivery.

If specific names of goods are deciphered in the contract, then they are also written down in the invoice. General names are no longer allowed here (letters from the Ministry of Finance dated March 6, 2009 No. 03-07-15/39, dated February 25, 2009 No. 03-07-14/26).

Difficulties with filling out an advance invoice also exist regarding tax rates if the contract involves the sale of goods for which VAT rates of 10 and 18% are provided. Here the Ministry of Finance offers 2 options:

— indicate the general name of the goods and the estimated rate of 18/118%;

- indicate in detail all items and for each indicate a rate of 10 or 18%.

Record the advance invoice that you received from the seller in the Accounting Journal and Purchase Ledger. When a shipping invoice is received, it is also journalized and recorded in the Purchase Ledger, and the original invoice is entered in the Sales Ledger.

If the amounts do not match

It happens that the amount of the advance payment transferred does not coincide with the one you specified in the contract. In this case, the advance invoice is of course issued for the amount actually paid by you. How much VAT can be deducted?

1. You can deduct VAT only from the advance amount provided for in the contract, even if you actually transferred more (clause 9 of Article 172 of the Tax Code).

2. If the transferred advance payment is less than the amount of the advance payment under the agreement or the amount of the advance payment is not specified in the agreement, then the entire amount of VAT on the advance payment can be deducted (letter of the Ministry of Finance dated March 6, 2009 No. 03-07-15/39).

Accounting

Accounting regulations do not require you to reflect the amount of VAT on the advance that you accept for deduction in any specific account, so you will determine this yourself in your accounting policies. As a rule, for these purposes account 76 “Settlements with various debtors and creditors” is used, to which a separate sub-account is opened.

Let's look at an example and show the wiring. On December 10, 2012, Snegurochka LLC, by payment order No. 120, transferred an advance payment to the supplier Ded Moroz LLC for the upcoming supply of chocolates according to the contract (prepayment is provided for in the contract) in the amount of 236,000 rubles. Ded Moroz LLC issued an invoice on December 11, 2012 No. 95 and handed it over to the representative of Snegurochka LLC. The buyer decided to accept VAT as a deduction.

Debit 60-2 “Advances issued” - Credit 51 - in the amount of 236,000 rubles. – prepayment is transferred from the current account

Debit 68 – Credit 76-VA “VAT on advances issued” - in the amount of 36,000 rubles. – VAT on advance payment is accepted for deduction

On December 20, 2012, the chocolates received from Ded Moroz LLC were posted to the buyer’s warehouse. An invoice dated December 18, 2012 No. 98 was received.

Debit 41 – Credit 60-1 “Settlements for goods received” - in the amount of 236,000 rubles. – chocolates were capitalized

Debit 19 - Credit 60-1 - in the amount of 36,000 rubles. – accepted for VAT accounting on goods received

Debit 60-1 “Settlements for goods received” - Credit 60-2 “Advances issued” - in the amount of 236,000 rubles. – advance payment credited

Debit 76-VA “VAT on advances issued” - Credit 68 - in the amount of 36,000 rubles. – VAT on advance payment, previously accepted for deduction, has been restored

Debit 68 – Credit 19 – in the amount of 36,000 rubles. = accepted for deduction of VAT on goods received.

How to fill out a sales book, . And about how to keep a purchase book.

What do you think, does it make sense to use VAT deductions from the listed prepayment? Please share in the comments!

Advance invoice - issuing rules for 2018-2019 will be discussed later in the article. The advance invoice has its own specifics. Every accountant should know it. Seller's accountant - to draw up an invoice at the right time and on time and not mess with the tax due. Buyer's accountant - so as not to receive claims for deductions. So, let's begin.

What is an advance invoice?

What are the specifics of such a document as an advance invoice, and how does it differ from other types of invoices, in particular, “shipping” invoices that are familiar to many payers?

Upon detailed consideration of the provisions of Art. 169 of the Tax Code of the Russian Federation, which introduces invoices as a legal category, it can be stated that the legislator distinguishes 3 types of invoices.

A document that is issued upon the actual sale of goods (performance of work, provision of services) or transfer of rights from one entity to another. The requirements for its content are specified in clause 5 of Art. 169 of the Tax Code of the Russian Federation. Unofficially, such invoices are called “shipping” invoices.
An invoice that the supplier must issue to the buyer upon receipt of advance payment for goods or work. The requirements for its structure are contained in clause 5.1 of Art. 169 of the Tax Code of the Russian Federation. Invoices of this type are advance invoices.
Adjustment invoice - was introduced into the Tax Code of the Russian Federation as a legal category of Law No. 245 dated July 19, 2011. It is used if the supplier has reduced the price or volume of goods - in order to clarify the relevant data.

Read more about adjustment invoices in the article “What is an adjustment invoice and when is it needed?” .

It is interesting that in the provisions contained in paragraph 1 of Art. 169 of the Tax Code of the Russian Federation, the adjustment invoice is clearly allocated to an independent category. The classification of invoices into shipping and advance invoices is carried out in the Tax Code of the Russian Federation somewhat veiledly, but in fact it is present.

Thus, the legislator provides for the following classification of invoices:

regular invoice;
a document drawn up by the seller upon transfer by the client of an advance payment for the goods;
adjustment invoice.

Let's take a closer look at the purposes for which an advance invoice can be used.

Purpose of advance invoices

An invoice is a source that serves as a legal basis for the company purchasing a product (work, service) to accept the amount of VAT included in the structure of the selling price as a deduction provided for by law. The legislator in paragraph 3 of Art. 168 of the Tax Code of the Russian Federation directly instructs the seller to send this document to the buyer upon receipt of advance payment for the delivered goods (work or service), as well as when the supplier actually fulfills its obligations.

Having an advance invoice in hand, the purchasing organization can, as if it had a shipping document, exercise the right to deduct VAT (clause 12 of Article 171 of the Tax Code of the Russian Federation).

Thus, advance and shipping documents have the same legal significance. The legislator has established the form in which they must be drawn up - its structure is given in Appendix 1 to Decree of the Government of the Russian Federation of December 26, 2011 No. 1137.

You can download the invoice form on our website.

In turn, a special form is also established for the adjustment invoice - in Appendix 2 to Resolution No. 1137.

You can download the adjustment invoice form on our website.

There are 2 main criteria for distinguishing between advance and shipping invoices:

moment of preparation (an advance document is drawn up upon receipt of an advance payment by the seller, a shipping document upon the fact of the sale of goods or completion of work);
completeness of filling out (information in some of the points of the advance invoice cannot always be entered for objective reasons - and the legislator takes this into account).

Let us study the specifics of both of these criteria in more detail.

When is an advance invoice issued and how is it recorded?

As we noted above, the legislator requires the supplier to generate an invoice for the buyer upon the sale of goods, performance of work, provision of services, or after receiving an advance payment for the relevant obligations.

There are exceptions to this rule. In accordance with paragraph 3-5 of paragraph 1 of Art. 154 of the Tax Code of the Russian Federation, clause 17 of the Rules for maintaining a sales book, advance invoices are not drawn up if:

the period of production of goods is more than 6 months;
goods (work, services) in accordance with clause 1 of Art. 164 of the Tax Code of the Russian Federation are taxed at a rate of 0%;
goods, works, services are not subject to VAT or are exempt from taxation in accordance with Art. 149 Tax Code of the Russian Federation;
The taxpayer received an exemption under Art. 145, 145.1 Tax Code of the Russian Federation.

The timing of the actual generation of advance and shipping invoices may differ due to the discrepancy between the timing of the transfer of prepayment for the goods and its sale. However, in both cases, the corresponding document must be drawn up 5 days in advance - from the moment of the first or second event (clause 3 of Article 168 of the Tax Code of the Russian Federation).

An invoice of any type must be issued in 2 copies - the first is given to the buyer, the second remains with the company and is subject to registration in the sales book (clause 2 of Appendix 5 to Resolution No. 1137).

Read about some of the nuances of maintaining a sales book in thisarticle .

It may be noted that the legislator obliges sellers to provide buyers with invoices, but does not provide mechanisms for liability for failure to comply with the relevant instructions. However, the buyer has the right to request an invoice from an unscrupulous counterparty through the court.

Features of filling out a sample invoice for an advance payment

The invoice for the advance payment must contain (based on the requirements of clause 5.1 of Article 169 of the Tax Code of the Russian Federation):

date of document preparation, serial number (they must be included in line 1);
information about the seller and the client - names of companies, their addresses, INN, KPP (in lines 2, 2a, 2b, 6, 6a, 6b);
data on the payment document confirming the transfer of the advance - number and date (recorded in line 5);
the name of the settlement currency, as well as its code - in accordance with OKV (line 7);
the name of the product/work for which the advance payment is transferred - as it appears in the agreement between organizations (in column 1);
the VAT rate established for a specific type of product - and it should be designated as calculated - 10/110 or 18/118, and not 10 and 18% (in column 7);
the amount of calculated VAT - in rubles and kopecks without rounding (in column 8);
the amount of the prepayment received, also in rubles and kopecks (in column 9).

You can download a sample of a completed advance invoice on our website.

The requirement to indicate the amounts of VAT and prepayments in rubles and kopecks without rounding is given in clause 3 of the Rules for filling out invoices, letter of the Ministry of Finance of the Russian Federation dated April 22, 2014 No. 03-07-07/18585. This rule also applies to shipping invoices.

In all likelihood, the supplier will not have information for the remaining columns of the advance invoice at the time of drawing up the document. Actually, indicating such is not required if you follow the provisions contained in clause 5.1. Art. 169 of the Tax Code of the Russian Federation. In turn, when filling out a shipping invoice, they may well be available - as information about the shipper and consignee, recorded in the 3rd and 4th lines. They must be indicated in the relevant document in the same way as other information required in accordance with paragraph 5 of Art. 169 of the Tax Code of the Russian Federation.

So, the fundamental differences between an advance invoice and a shipping invoice are:

in less stringent requirements of the legislator for filling out (which can be explained by the fact that the taxpayer may not have some information provided for in the structure of the form, which is approved by Resolution No. 1137);
the need to indicate the VAT rate in the document as calculated - in the format 18/118 or 10/110.

At the same time, both types of invoices have the same legal force in terms of the buyer of goods exercising the right to deduct VAT.

Filling out an advance invoice: nuances

There are a number of nuances that are useful to pay attention to when generating an invoice according to the specified scheme.

The Ministry of Finance of the Russian Federation, in letter No. 03-07-11/427, issued on October 16, 2012, expresses the opinion that the serial numbers of advance invoices should be included in a single list with those established for shipping invoices. This is quite logical, based on the point of view that these types of invoices are intended to carry out the same legal actions in terms of the buyer’s exercise of the right to deduct VAT.

Read about numbering invoices out of order.

In some cases, an advance payment from the buyer is received even before the names of goods, works, and services to be included in column 1 of the advance-type invoice become known. Letter No. 03-07-09/22 of the Ministry of Finance, issued on July 26, 2011, contains the opinion that in such cases, the invoice should reflect the general name of the product (for example, “confectionery”).

If an advance is received for goods that are sold at rates of 10 and 18%, in the advance invoice you need to highlight groups of goods and for each group enter the appropriate tax rate - 18/118 or 10/110 (clause 1 of the letter of the Ministry of Finance No. 03 -07-15/39 from 03/06/2009).

We told you what problems the seller and the buyer will have if this is not done.

It may be noted that employees of the organization responsible for document flow, for the convenience of storing and using advance invoices, have the right to indicate additional information in additional lines and columns that do not change the form of the invoice (clause 9 of the Rules for filling out invoices, letters of the Ministry of Finance of the Russian Federation dated 04/08/2016 No. 03-07-09/20121, dated 02/26/2016 No. 03-07-09/10933, dated 11/24/2015 No. 03-07-09/68169, dated 04/08/2016 No. 03-07-09/20121 ).

The advance invoice must be signed by the head of the company and the chief accountant (or the employees who replace them). If the business is owned by an individual entrepreneur, then he or his authorized person must sign the document, but in any case, the details of the state registration certificate of this individual entrepreneur must be indicated in the invoice. The same rules apply to shipping and adjustment invoices.

Results

When prepayment is received, the supplier must issue an advance invoice on the form used for shipping invoices. This document serves to calculate tax from the seller and deduct VAT from the buyer. The peculiarity of issuing an advance invoice is that it indicates the estimated tax rate, and some indicators inherent in a shipment invoice may be missing. Increased attention is required when preparing invoices when receiving advances for goods, works, and services taxed at different tax rates.

The article discusses the procedure for registering invoices in “1C: Accounting 8” when advances are received from the buyer. 1C:ITS specialists provide options for issuing invoices for advance payments and, using a practical example, explain how to batch enter “advance” invoices for a specified period in the program using the “Registration of invoices for advance payments” processing. The setting up of the organization's accounting policy parameters regarding the procedure for registering advance invoices, as well as the numbering procedure for issued invoices, including those implemented in accordance with the explanations of the Ministry of Finance of Russia*, are discussed in detail. The information provided will help the user determine how to register advance invoices and number the invoices issued.

When an advance is received from the buyer, an organization that is a VAT payer is obliged to issue an invoice for the advance and calculate VAT.

To issue invoices for advance payments in the 1C: Accounting 8 program, there are two options for creating a document Invoice issued with invoice type For advance: together with registration of cash receipt documents (advances) and automatically (list) using processing .

Option No. 1 - together with registration of documents for receipt of funds (advances)

Funds received into the current account are registered using a document . If the funds received are an advance, then based on the document Receipt to the current account You can immediately issue an “advance” invoice.

How to issue “advance” invoices based on a document Receipt to the current account, you can read in the article “Sale of finished products in bulk (prepayment - shipment)” on ITS http://its.1c.ru/db/hoosn#content:83:2 (see operation “2.2 Issuing an invoice for advance payment "

Option No. 2 - automatically (list) using the “Registration of advance invoices” processing

This option is recommended to be used when the total number of issued invoices is large and it is necessary to automate their issuance. In this option, invoice registration can be done for one day or for an arbitrary period.

To use option No. 2, you need to set up the procedure for registering invoices for advances, adopted by the organization in its accounting policy.

Let's look at the description of option No. 2 using an example.

Example

The following business operations are performed (see table):

Setting up an organization's accounting policy

To perform operation 1 “Setting up the organization’s accounting policy” (see table), you need to go to the tab VAT specify accounting policy parameters. Setting up an accounting policy allows processing track the timing of invoices.

If there is no accounting policy for the required period, one should be created.

Change settings Accounting policies of organizations(Fig. 1):

1. Call from the menu: Company - Accounting policy - Accounting policies of organizations.

2. Select the organization and period of application of the accounting policy.

3. Click the button Change current element .

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Setting up a bookmark General information accounting policy (Fig. 2):

1. Set the switch General in field Tax system- in this case a bookmark appears VAT.

2. When applying UTII for some types of activities, you must check the box A special taxation procedure is applied for certain types of activities.

3. When carrying out production activities (performing work, providing services), you should check the box Production of products, performance of work, provision of services, when carrying out retail trade - checkbox Retail.

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Setting up a bookmark VAT accounting policy (Fig. 3):

In field Procedure for registering invoices for advance payments You can choose one of the proposed options for registering invoices for advances:

1. Always register invoices upon receipt of an advance. This option is installed in the program by default. With this option, invoices for advances received will be created for each amount received. The exception is prepayment amounts that are offset on the day of their receipt, for such received invoice amounts for advance processing Registration of invoices for advance payments are not created.

2. Do not register invoices for advances offset within 5 calendar days. With this option, invoices for advances received will be created only for those prepayment amounts that were not offset within 5 calendar days after their receipt. This option implements the rule enshrined in paragraph 3 of Article 168 of the Tax Code of the Russian Federation, according to which the seller must issue an invoice to the buyer for the amount of the prepayment within five calendar days after its receipt, if the shipment of goods (performance of work, provision of services, transfer of property rights) ) against the received prepayment is also made within the specified five days (letter of the Ministry of Finance of Russia dated March 6, 2009 No. 03-07-15/39).

3. Do not register invoices for advances credited before the end of the month. With this option, invoices for advances received will be created only for those prepayment amounts that were not credited during the month in which they were received. According to the clarifications of the Ministry of Finance of Russia, given in letter dated 03/06/2009 No. 03-07-15/39, for continuous long-term supplies of goods (provision of services) to the same buyer (supply of electricity, oil, gas, provision of communication services, etc. . p.) invoices for advances received on account of such supplies are issued to customers at least once a month, no later than the 5th day of the month following the previous month. In this case, the amount of the prepayment is determined as the difference between the payment received in the corresponding month and the cost of goods (work, services) shipped during this month.

4. Do not register invoices for advances offset until the end of the tax period. With this option, invoices for advances received will be created only for those prepayment amounts that were not credited during the tax period (quarter) in which they were received. This option is intended for organizations that are ready to resist possible claims from tax authorities regarding the timing of issuing invoices for advance payments. There is a position that payments cannot be recognized as advance payments if payment and shipment of goods occurred in the same tax period. Since the tax period for VAT is considered a quarter (Article 163 of the Tax Code of the Russian Federation), the seller should not issue invoices for advances received in the quarter in which the goods were shipped (work performed, services provided).

5. Do not register invoices for advances (Clause 13, Article 167 of the Tax Code of the Russian Federation). The option is intended for organizations whose activities fall under paragraph 13 of Article 167 of the Tax Code of the Russian Federation, i.e., which are engaged in the production of goods (work, services) (according to the list determined by the Government of the Russian Federation) with a production cycle duration of more than six months. In the case of receiving an advance payment for the specified goods (work, services), these organizations have the right to determine the moment the tax base arises as the day of shipment (transfer) of these goods (performance of work, provision of services).

One of the selected options will apply to all contracts in the organization.

If an agreement with a specific buyer has specific features, then for this agreement you can establish an individual procedure for generating advance invoices. To do this, you need to uncheck the box in the contract form Register advance invoices in a manner consistent with accounting policies and select the required element from the list (Fig. 6).

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Issuing an invoice to the buyer

To perform operation 2 “Issuing invoices to the buyer” (see example table), you need to create a document Invoice for payment to the buyer. The document does not generate transactions.

Creating a Document Invoice for payment to the buyer(Fig. 4):

1. Call from the menu: Sale - Check.

2. Button Add .

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Filling out the document header Invoice for payment to the buyer(Fig. 5):

1. In the field Stock select the warehouse from which you plan to ship goods.

2. In the field Counterparty select a buyer from the directory Counterparties.

3. In the field Agreement select an agreement with the buyer. Attention! In the contract selection window, only those contracts that have the contract type are displayed With buyer(Fig. 6).

4. In the field Bank account select a bank account to transfer funds from the buyer.

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Checkbox Register advance invoices in a manner consistent with accounting policies is removed when, for a specific contract, it is necessary to establish an individual procedure for generating invoices for advance payments, different from the accounting policy settings (see Fig. 3).

In field Generalized name of goods for an advance invoice the name of goods (works, services) is indicated (from the directory Nomenclature), which will be inserted into the “advance” invoice issued to the buyer in the absence of an invoice for payment. When issuing an invoice in the “advance” invoice, in the field Nomenclature (general name), the item specified in the invoice is transferred.

Filling out a bookmark Goods document Invoice for payment to the buyer(Fig. 7):

1. Click the button Add .

2. In the field Nomenclature select the products sold (in the directory Nomenclature The product name is usually located in the folder Goods).

3. Fill in the remaining fields as shown in Figure 7.

4. To save the document, click the button Write down.

5. To call the printed Invoice form, use the button An invoice for payment.

6. Button OK.

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By analogy with this document, two more invoices are created for payment to the buyer:

Receipt of advances from the buyer

To perform operation 3 “Receipt of advances from the buyer” (see example table), you need to create a document based on document Invoice for payment to the buyer. As a result of the document Receipt to the current account The corresponding postings will be generated.

Creating a Document Receipt to the current account(Fig. 8):

1. Call from the menu: Sale - Check.

2. Select the base document ( Invoice for payment to the buyer).

3. Click the button Enter based on.

4. Select Receipt to the current account with document operation type Payment from the buyer . Moreover, based on the document Invoice for payment to the buyer a new document is created and automatically filled in Receipt to the current account. It is necessary to check the completion of its fields and edit them.

Filling out the document Receipt to the current account(Fig. 8):

1. In the field from indicate the date of payment according to the bank statement.

2. In the field In. number Enter the buyer's payment order number.

3. In the field In. date Enter the date of the buyer's payment order.

4. In the field Settlement account check that account 62.01 “Settlements with buyers and customers” is indicated.

5. In the field Advance account check that account 62.02 “Calculations for advances received” is indicated.

6. In the field Money movement article. funds you must select the appropriate article.

7. Fill in the remaining fields as shown in Figure 8.

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To post a document, click the button Conduct , to view transactions, click the button Result of the document .

Figure 9 shows the result of the document Receipt to the current account.

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By analogy with this document, two more documents are created Receipt to the current account:

From 05/12/2012 in the amount of RUB 1,500,000;

From 06/12/2012 in the amount of 2,000,000 rubles.

As a result of these documents, transactions will also be generated reflecting the receipt of advances from the buyer:

1. Debit 51 “Current accounts” - Credit 62.02 “Calculations for advances received” - RUB 1,500,000.00.

2. Debit 51 “Settlement accounts” - Credit 62.02 “Calculations for advances received” - RUB 2,000,000.00.

Registration of invoices for advance payment by list

To perform operation 4 “Registration of advance invoices by list” (see example table), you need to process Registration of invoices for advance payments.

Processing is intended for automatic generation of documents Invoices issued with a view For advance.

Start processing Registration of invoices for advance payments(Fig. 10):

Call from the menu: Sale - Maintaining a sales book - Registration of invoices for advance payments.

Filling out the processing header Registration of invoices for advance payments(Fig. 11):

1. In the fields Period from... to... select the period for which processing is performed.

2. Click on the hyperlink Always register invoices upon receipt of an advance. A window appears Accounting policies of organizations(see Fig. 3), in which on the tab VAT an option for registering invoices for advances is indicated.

3. Click on the hyperlink Uniform numbering of all issued invoices. A window appears Setting up accounting parameters(Fig. 12), in which on the tab VAT You can determine the numbering order of issued invoices:

Uniform numbering of all issued invoices- all issued invoices will be numbered in chronological order sequentially, regardless of their type, in particular, “advance” invoices will not have the prefix “A”. The setting is installed by default and takes effect after updating the configuration to release 2.0.39.6. When switching to this numbering, previously issued invoices are not renumbered;
Separate numbering of invoices for advance payments with the prefix “A”- issued invoices will be numbered in chronological order sequentially, with the exception of “advance” invoices, which have a separate numbering with the addition of the prefix “A”. This mode was used before changes were made to the accounting settings (before release 2.0.39.6).

The possibility of a single numbering of all issued invoices was implemented in connection with the clarifications of the Ministry of Finance of Russia given in letter No. 03-07-11/284 dated August 10, 2012. In it, the financial department indicated that the serial numbers of the adjustment invoice and invoice are assigned in general chronological order (clause “a”, clause 1 of the Rules for filling out the adjustment invoice, approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137) . At the same time, separate numbering of invoices for advances is not provided for by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137. Please note that the tax authorities allow the presence of additional information in invoices (letter of the Federal Tax Service of Russia dated March 12, 2012 No. ED-4-3/4061@ together with letter of the Ministry of Finance of Russia dated February 9, 2012 No. 03-07-15/17) . In particular, the number assigned in chronological order may be supplemented by a letter designation, for example the letter “A” for advance invoices. Thus, if an organization assigned invoice numbers not in chronological order, then in accordance with the norms of the tax legislation of the Russian Federation, the taxpayer is not liable for this. At the same time, in accordance with paragraph 2 of Article 169 of the Tax Code of the Russian Federation, an organization can accept VAT as a deduction.

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Filling out the processing tabular part Registration of invoices for advance payments(Fig. 13):

1. Click the button Fill to automatically fill out the tabular part of processing based on accounting data. When filling out the list, the balances of advances received from customers are analyzed for each date for the specified period. Amounts of advances for which the invoice registration period has not yet arrived or the invoice is not registered are not taken into account. If in an earlier period (not covered by running processing) there was an advance payment, on the basis of which an invoice was not issued, then the line with such an advance payment is also placed in the tabular part of processing and highlighted in red. The criteria for this analysis are the period selected by the user and the accounting policy settings (or the agreement with the buyer).

2. After filling out the list, you can change the field data, for example, adjust the amount of advances (field Advance amount) and etc.

3. Click the button Execute for the generation and processing of invoices for advance payments.

4. Press the button List of invoices (issued) to view the list of created invoices for the specified period (Fig. 14). Open each document to view and edit Invoice issued(Fig. 15).

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Editing the document invoice issued (Fig. 15):

1. In the window that opens Invoice issued The document fields will be automatically filled in.

2. Checkbox Correction number is established in case of registration of a corrected invoice. In our example, corrected invoices do not appear, so there is no need to select this checkbox.

3. Field Type of invoice filled with default value For advance.

4. Field Nomenclature (general name) is filled in automatically with data from the invoice for payment (see Fig. 7) or (if there is no invoice) with data from the directory Contracts of counterparties(see Fig. 6).

5. Fields date And Number payment and settlement document are filled automatically with data from the document Receipt to the current account.

6. Field Operation type code is filled in automatically and corresponds to the code of the operation being carried out, which is displayed in column 4 Logbook of received and issued invoices.

8. Swipe the document by pressing the button Conduct.

9. To call the printed Invoice form, use the button Invoice.

10. Button OK.

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To view transactions generated when posting a document Invoice issued click the button Result of the document . Figure 16 shows the result of the document.

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Invoices issued are recorded in the journal of received and issued invoices (Fig. 17) and the sales book (Fig. 18).

You can use the menu to call the printed form of the journal Sale - Maintaining a sales book - Journal of invoices according to Decree No. 1137, this magazine can also be called up from the menu Purchase - Maintaining a purchase book - Journal of invoices according to Decree No. 1137.

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Creating a printed form of the sales book (Figure 18):

1. Call from the menu: Sale - Maintaining a sales book - Sales book according to Decree No. 1137.

2. In the fields Period from... to... select the period for which the book is created.

3. Using a button Settings select JSC "TF-Mega" (Fig. 19).

4. Press the button Form .

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An invoice is inextricably linked with VAT - one of the budget-forming payments of the Russian tax system. Therefore, this document is one of the most important among the primary ones. Who issues the invoice and when? Let's look at all the nuances of this process.

Basic information about the document

An invoice is the documentary basis for accounting, calculation and deduction of VAT. An invoice is issued by the supplier - the VAT payer - to its customers: companies or entrepreneurs. In other words, any transaction for the sale of goods and services subject to VAT must be accompanied by the preparation of an invoice. For the buyer, this document serves as the basis for reducing his own VAT payable, that is, for a tax deduction.

If the buyer does not pay VAT, the supplier may not issue him invoices. However, to do this, an agreement must be signed between the parties that no invoices will be issued. Suppliers who do not pay VAT are also exempt from the need to prepare this document.

Regulatory regulation

The legal basis for the application of the document in question is the Tax Code. Paragraph 3 of Article 169 defines the cases in which an invoice is issued. This includes transactions that are subject to VAT, as well as the export of non-taxable goods from Russia to the territory of the Customs Union.

The document has a specific form, set out in Resolution No. 1137. The same act contains the rules in accordance with which invoices should be filled out. The form of the document and the procedure for filling it out are constantly being improved, and therefore changes are being made to the resolution.

Paper and electronic formats

Today, invoices are generated in the classic form, that is, on paper or in electronic format. Such an invoice, like its paper counterpart, must be drawn up in a strictly prescribed form and contain all the necessary details.

When is an electronic invoice issued? This is possible if the following conditions are met:

an agreement has been concluded between organizations on the preparation of electronic invoices;
counterparties have the technical ability to exchange documents in the established format via the Internet.

Otherwise there are no restrictions. An electronic document completely replaces a paper document, provided that it is drawn up in the form and certified with a digital signature.

When is an invoice issued?

Most often, the primary document in question is issued by the seller when carrying out transactions that, in accordance with tax legislation, are subject to VAT. The sale of most goods and services, including gratuitous transfers, is subject to taxation. But there are exceptions - they are listed in Article 149 of the Tax Code of the Russian Federation.

Also, companies and individual entrepreneurs working with VAT are required to generate invoices upon receipt of payment for future shipments. Such documents are usually called advance invoices.

In addition, VAT payers are required to issue invoices when exporting to the EAEU countries.

There are cases when the paper is issued by an entity that does not pay VAT. Such an obligation arises for companies and individual entrepreneurs if they, on their own behalf, sell goods that belong to another organization - a VAT payer. We are talking about mediation activities under commission agreements and the like.

The procedure for issuing a document during implementation

Let's consider a basic example - the seller releases the goods, and the buyer makes payment upon delivery. The invoice is issued within 5 days, starting from when the goods were shipped, services were provided or work was performed.

One copy of the invoice is issued for the supplier himself, the second for the buyer. The document must be registered in the Invoice Journal (hereinafter referred to as the Journal). In addition, the seller makes an entry in the Sales Book and indicates the details of the corresponding invoice. And the buyer, accordingly, makes a similar entry in his Purchase Book.

When is an advance invoice issued?

If the buyer makes an advance payment for a future delivery, the supplier must also issue an invoice. In this case, it does not matter whether the buyer made the payment in full or in part - the document is issued for the transferred amount. The seller charges VAT on the prepayment received, and the buyer, subject to certain conditions, can claim his input tax for deduction.

When is an advance invoice issued? The issuance period is 5 days, calculated from the date on which the advance payment was received. The document is taken into account by the supplier in the following order:

the advance invoice is reflected in the Sales Book;
when the goods are sold, a shipping invoice, that is, a “real” invoice, is drawn up;
the shipping document is noted in the Sales Book for the entire amount of delivery;
at the same time, an entry regarding the advance invoice is made in the Purchase Ledger.

The buyer has a similar document accounting procedure, but with the opposite sign: instead of entries in the Purchase Book, there is a Sales Book, and vice versa. Both the buyer and the seller's documents are also subject to registration in the Journal.

When a prepayment document is not needed

When working on an advance payment basis, the following rule applies: if the shipment is carried out no later than 5 days from the date of receipt of the advance payment, then an advance payment document does not need to be drawn up. After all, an invoice can be issued within five days, and during this time the goods will be delivered. So, within the period allotted by law, it will be possible to immediately issue a shipping invoice, bypassing the preparation of an advance invoice.

When an intermediary issues an invoice

Let us separately mention the peculiarities of working with invoices of commission agents and other intermediaries (agents, forwarders, attorneys). When selling the goods of the principal with VAT on his own behalf, the commission agent must draw up an invoice and highlight the amount of tax in it. This will allow the buyer to claim their input tax as a deduction. Moreover, an invoice should also be issued if the commission agent himself does not pay VAT, for example, being on a simplified taxation system. The fact is that in this case, the commission agent, being an intermediary between the buyer and the owner of the goods, actually takes on the latter’s function in calculating VAT and drawing up documents.

The commission agent registers the exposed document only in the Journal. The second copy is intended for the buyer. The commission agent transfers the document details to the principal, and he issues an invoice to the intermediary himself. In this case, the document must have the same number that the commission agent assigned to it. He notes the received invoice in the Journal.

If a commission agent buys goods from a third party for a VAT payer, he re-issues an invoice issued by the seller to his address. In this case, the received and issued invoices should also be recorded in the Journal without being reflected in the Books.

If the displayed document needs to be changed

In practice, it often happens that changes have to be made to documents. For example, there was a shortage of goods or its price changed. This is also required when an error is found in the invoice.

To change the information in the issued document, corrected and adjustment invoices are drawn up. The first is simply a new version of the document that contains the correct information. The corrected invoice is issued within three years from the period of issue of the original document. This is due to the right of the buyer to claim input tax deduction within a specified period. The corrected document exists independently and completely replaces the one in which the incorrect data was indicated. It is issued in cases where it is necessary to correct an error that did not lead to a change in the amount. For example, the supplier incorrectly indicated the buyer's name or tax rate. If incorrect information in the invoice does not make deduction impossible, then a corrected document does not need to be drawn up.

In what cases is a correction invoice issued? When the transaction amount is adjusted, for example, due to a change in the cost of the product. In this case, an agreement must be concluded between the parties to change the amount (annex to the agreement, act, decision). The adjustment document is drawn up for the amount of changes and is an addition to the original one.

It happens that the supplier sold several batches of goods to one buyer and issued a separate invoice for each. However, it happened that the amount in all deliveries needed to be changed. How many invoices are issued for adjustments? In this situation, there is no need to draw up several documents - the seller can draw up one for all changes addressed to this buyer.

Violation of rules and responsibility

What are the risks for a company or individual entrepreneur for violations related to the described document? The law stipulates the deadlines for issuing an invoice, but does not provide for direct liability for exceeding them. But the absence of an invoice is regarded as a serious flaw in accounting. Absence means failure to issue a document in the quarter in which the transaction took place.

For this, the taxpayer may be punished in accordance with Article 120 of the Tax Code of the Russian Federation. If this violation is detected for the first time, the organization may receive penalties in the amount of 10 thousand rubles. If the absence of invoices is revealed in several quarters, the amount of the fine will triple. And in the case where this violation led to an understatement of tax, the fine will be 1/5 of the amount of the underpayment, but not less than 40 thousand rubles.

It must be said that it is quite difficult to “forget” about an invoice when selling a product or service. Even if this happens, the buyer will definitely remind him of the need to draw up a document, because without it he will not be able to deduct VAT. With an invoice for an advance payment, everything is different. Buyers do not always claim VAT deduction from the advance payment, so they do not ask for an invoice. In such a situation, some accountants do not consider it necessary to issue them. They reason like this: receipt of the advance and shipment occur in the same quarter (in most cases), so why issue an interim document? However, the Federal Tax Service considers this a violation if more than five days pass between the receipt of the advance payment and the shipment of the goods.

Why is it important to follow the design?

The document to which this article is devoted is necessary for the buyer to claim VAT deduction. If critical errors are made in it, the tax service will not recognize the deduction. This means that the company will have to pay additional taxes, and in the worst case, also pay a fine. Therefore, when receiving an invoice, it is important to carefully check its basic details.

To be fair, we note that not every mistake will result in a denial of the deduction. There are a number of transaction parameters that must be identified by the invoice, namely:

buyer and seller;
object of the contract;
cost of goods (services) or advance payment amount;
VAT rate and amount.

If the specified parameters are determined from the invoice, then a deduction can be claimed for it, despite other errors. Having received a refusal from the Federal Tax Service, the taxpayer can safely go to court. However, if the supplier made an error when generating the invoice, for example, in the cost of the goods or the amount of tax, then the buyer may not count on VAT preferences.

So, an invoice is very important for calculating VAT from the supplier and deducting its incoming part from the buyer. It is necessary to monitor the current form of the document, because it changes periodically. And it is extremely important to follow the procedure and deadlines for its preparation, as well as to avoid critical errors that will lead to non-recognition of the deduction from the buyer.

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