Regulation and accounting of financial transactions between business entities and tax authorities is carried out through an invoice.
Document Purpose
An invoice is a primary business accounting document, which is the basis for making settlements between the buyer and the supplier of goods or the customer and the contractor of work and services.
This document is issued to the supplier in order to indicate that a particular service was provided, the goods were shipped, and also in order to confirm the amount of VAT, which will need to be taken into account in the future.
The sample invoice is quite simple and presents no difficulties. This accounting document is filled out by the seller of goods for reporting to the tax authorities. It can also be used by buyers in tax structures in order to reduce tax liabilities.
How to issue an invoice in 1C program?
In the program 1C, you can easily complete the correct filling of the invoice. A sample and step-by-step algorithm is described below.
The document "Invoice" is used to document preliminary agreements for the sale of goods, services to customers.
When selling goods, services, an invoice is drawn up on the issued invoice based on the data specified in the invoice (document entry mode based on). From the directory “Counterparties”, a specific buyer (his name), the currency to be issued, and its rate are selected. After the buyer is selected, the requisite "Type of trade" will be set to the value that is defined by default for a particular client in the "Counterparties" directory. Despite this, in any account it is possible to change the value of the "Type of trade" attribute.
The sample invoice is being completed taking into account the mutual settlements of customers. If this accounting is performed under contracts in the "Contractors" directory, then the contract for the client is set by default, and the name and details of the document will appear in the "Order" field. The value of the property is changed by selecting another contract in the form of an order document (button "..."). The document "Account" can be made the first in the chain of mutual settlements with customers, that is, an order document (button "x"). Then in the field “Order” the line “Without order” will be visible.
When the accounting of mutual settlements is carried out in the context of the invoice / invoice, the issued invoice automatically becomes the order document.
In the column "Payment term" you need to indicate the date - the deadline by which the issued document will be considered valid.
What data must be entered in the tabular part of the invoice in 1C?
The electronic invoice sample consists of the following data:
- name of the goods sold;
- the number of units of shipped products, services, goods;
- units;
- conversion factor for a specific unit of measurement;
- the value of goods in the prescribed currency, excluding VAT;
- amount minus VAT, in a line without a discount;
- amount of discount;
- amounts in the column of VAT and with VAT, taking into account the discount;
- separately the amount of VAT.
The details "Amount b / s", "Discount" are displayed in the tabular part of the document when the "Use discount" constant is selected as "Yes", therefore, the total amount for rows with and without VAT will be indicated with or without discount.
The tabular part of the document is executed in the following ways:
- regular line input;
- multiple selection from the directory "TMC". To perform such a selection, use the "Selection" button in the dialog form of the document.
You can save and post the invoice with the OK button.
Issuing an invoice for shipment of goods
The sample invoice filling starts from the moment the document is drawn up and its serial number. Then the name of the seller, buyer, their legal address, checkpoint or TIN is indicated. Moreover, the addresses and name are entered according to those indicated in the registration documents, i.e. legal. The name can be indicated in abbreviated form. If the sale of goods is carried out from the separate divisions (OP) of the seller to the same divisions of the buyer, then the checkpoint of these OPs is indicated in the invoice.
Next, indicate the number of the payment document, if an advance payment was received in cash for future delivery, then enter the payment currency and its digital code, write the name of the goods, as indicated in the invoice, contract, act. In adjacent columns with the name, the quantity, unit of measure, unit price excluding VAT, the amount of VAT with kopecks without rounding, the total cost of goods including VAT and excluding VAT are indicated.
The sample invoice for imported goods has a similar form, only the columns still display the digital code of the goods, country of origin, number of the customs declaration with which the goods are imported into the Russian Federation. In the event that the imported product is resold, you can enter this data from the supplier’s document.
The invoice, the sample of which is presented in the photo, is signed by the chief accountant, the head of the organization or a person authorized by a power of attorney, an order.
The document can be made in electronic or paper form, filled in by hand and using a computer.
Sample invoice for services
After the work is completed and completed in full, the seller issues an invoice for services. The filling sample is identical to the invoice for goods shipped, only in the case of services, the names of the works performed are indicated in the name, and this parameter can be displayed in the unit graph, or maybe not, if this indicator is not defined by the contract.
If you have provided a large list of services that cannot be placed on one sheet of the account, then you should turn to the provision described in paragraph 2 of Art. 169 of the Tax Code.
How to fill in the invoice of IP?
Similarly to the primary documentation issued for goods and services, an IP invoice is issued. The sample filling out indicates that the entrepreneur must personally sign the document, he does not have the ability, the right to entrust this obligation to someone, or to issue a power of attorney for this. In a pinch, you can use a notarized power of attorney.
It is imperative to indicate all the details of the supplier and buyer: legal name, registration, banking information, tax system, address at which registration was made with the tax authorities, and status. A numbered invoice is always issued. The sample fill shows that the numbers are not randomly set, but preferably in order and without the use of lettering.