When starting a business, many people are faced with such moments as documentation, filling of tax declarations and others. Of course, for most companies, these works carry salaried employees - accountants, who know all the basics of accounting of cash andmaterial base.However, for beginning entrepreneurs and for those who are self conducts its business, it would be superfluous knowledge about some aspects of doing business.For example, in the case where the payment is made, "advance", the invoice is issued in accordance with the requirements established by the norms of legislation.In this article we will try to highlight the main points of this issue.
What is the payment of "advance": invoice - registration
Any operations related to the circulation of cash, such as leave and shipment of goods, or to receive them, the provision of any service, and so on. Etc.., should be recorded in specific documents - invoices.On making payment of amounts, according to the Tax Code, the VAT.In turn, for processes where such operations to be in the future and at the same time the payment is made in advance (partially or completely), there is a procedure, "advance", the invoice must be made out necessarily.
It is possible to arbitrarily select the following steps:
- Paperwork for the amount of the advance.This process should be carried out no later than 5 days after receipt of advance payment.Registration of invoices performed in duplicate.The form of the document approved (02.12.2000) governmental decree № 914. In this case, one sample is given to the buyer, and the other is necessary to hem in a special journal for registration of these documents.
- On shipment of the goods (even if the payment of the advance) invoice must be issued in the same manner, this procedure is carried out by the supplier.At the same time put forward similar demands - five days, and the provision of two copies of the documents, one of which is filed in the special register (registration forms issued) and recorded in the other two lists - books sales and purchases.In the latter document (when the advance payment) invoice can be recorded several times, for example, in the case of shipment units (multiple parties).
- Adding the results of all these operations, the accounting is carried out in the Declaration on the model, the filling of which is approved by order of the Ministry of Finance of the Russian Federation № 136n (07.11.2006).When making this document advances the amount (per quarter) should be included in the line number 140 (150) 3rd section.Paragraph 020 (030) is made by the amount of tax on the shipment of goods, VAT payments accrued to the prepayment and which need to be deducted, recorded in paragraph 300 of the same section.
Highlights registration
procedure for filling the advance invoice is regulated by the Tax Code (article number 169), pursuant to the provisions of the document on the form must be submitted to the following provisions:
- the date of issuance and numberassigned invoice (commission, ie the seller);
- details of the buyer and the seller (INN, address and company name);
- number of cash-payment document;
- name of delivered goods, the description of services, the transfer of property rights, and so on;
- tax rate;
- the sum tax payments, which impose to the buyer;
- value prepaid (partial) against future purchases of goods or receipt of any service.
absence of any provision leads to a violation of registration form, so this point should be given special attention.If the advance invoice has errors or if he is not completely filled, then the taxpayer is not entitled to take a specified amount deducted.Proper design will prevent unpleasant situations during filling and submission of the declaration to the relevant structures.
