People are constantly shopping. Sometimes it’s enough to just deposit money at the cash desk. But there are times when you need to issue an invoice for payment. What kind of document is this and when does the need for its execution arise?
Settlements between the parties
Most often, an invoice for payment is used by legal entities. For them, it is a document according to which the payer transfers money to the recipient for payment for goods purchased or services rendered from him.
It may contain the total cost of the products received or a partial amount paid as an advance. Usually, an “account for payment” is drawn up by an accountant, but it can be any other person who has the appropriate authority to do so. This document is a fact of a transaction between the parties, the subject of which is the specified product (service). As a rule, it is provided for by a previously concluded contract. The parties sign an agreement under which they assume certain obligations. In accordance with them, the invoice will indicate that each of them has fulfilled its part of the agreement. Legal entities pay this document by bank transfer or by depositing funds through a bank.
Settlements with individuals
Sometimes the company issues an invoice for payment to an individual. This happens in cases where the amount displayed includes mandatory taxes, which must be taken into account by the seller’s accounting department. Most often we are talking about the service provided. In this case, an individual is forced to make payments at a bank branch, and this may be associated with additional costs. This refers to the commission charged when depositing funds. Sometimes such an account may itself perform the functions of a contract. An appropriate form drawn up is sometimes perceived as an offer, and the deposited funds are an acceptance confirming the consent of the two parties to the transaction. It turns out that one side offered its goods, indicating its price in the document, and the second, making payment, agreed with its terms. In this case, the funds will be the very factor that can affect the financial condition of both the payer and the seller.
Type of document
To invoice the payer, you must always have a sample at hand. As you know, the law does not provide for this any specific unified form. Externally, the document may be such that it is convenient for the company to keep records.
The main thing is that it contains the following required information:
- The name of the document, as well as the number and date of its preparation. This data should be located on one line and easy to read.
- Details of the recipient and seller. In addition to the address, you must specify the bathhouse of the servicing bank, necessary for transferring payment.
- Data on the purchased product or service.
- A separate line should be allocated for VAT. If it is absent, there will be a “zero” or a dash.
Such an account, as a rule, should be signed by the head of the seller and his chief accountant. In the case of IP, this may be the same person. The signature must certainly be certified with a round seal.
Form formation
There are companies that often have to bill for payment. A form for such a document should always be at hand. This is necessary in order to save time and be sure of the correctness of its compilation.Usually this document is executed in the form of two tables located one above the other.
The form must include the following data:
- Table with full bank details the recipient.
- Next, in one line is the name of the document being drawn up, its serial number and the date taken at the time of discharge.
- A little lower are the names of the recipient and the sender, as well as those who are responsible for the movement of goods.
- Next is a table that should include at least seven columns (number in order, product name, quantity, unit, price and amount). After it, there must be three lines at the bottom (total, VAT, total with VAT). Payment must be made at the last amount. A little lower it is indicated separately in words.
- The signature form of the head, accountant (chief or senior) and responsible person is completed.
Drafting such a document should not cause any difficulties.
