Instruction
1
Grant the purchaser is a natural person a receipt or other document of the established form if you sell goods for cash RAaccount. In this case, you will be exempt from the registration accountand invoices.
2
Remember, if you implement the products to individuals in non-cash RAaccount, you do not need to fill out a waybill in form TORG-12, as this form is completed only for holiday goods and materials to other organizations (individual entrepreneurs and legal entities).
3
Sign a contract with the buyer – a natural person. Specify the terms and procedure of delivery of the goods (the performed services, works) and payment. A natural person, by transferring money to the account of your organization will have to specify in the bill the number of this contract.
4
Make accountinvoice in one copy. Set:- serial number and date of issue; name, address and VAT number of buyer; name, address and VAT number of your organization;- description of goods (description of services rendered, work performed) and units of measurement (pieces, hours, etc.); - the amount (volume) of supplied goods (the performed services, works) in accordance with accepted units of measurement;- the price (tariff) per unit under the contract, excluding tax (if you sell goods at government controlled prices, tax);- the value of goods (servants work) for the entire amount excluding tax;- tax rate;- the total amount of tax calculated in accordance with the applicable tax rate;- the total volume of goods (services, works) taking into account the amount of the tax;- the country of origin of goods.
5
If you do not have detailed information about customers - individuals, put in the relevant boxes on the invoiceand the invoice blank. In any case, as the physical entity is not a VAT payer, the second copy of the document you issue is not required. Register billed accountinvoice in the books of these goods (services, works) for the tax period, as well as in the sales book.