How to make an invoice for advance payment

The advance invoice is filled in when receiving the pre-payment for services, works or goods. Population rules specified in the Tax Code of the Russian Federation article № 169. The document you need to fill in blue or black ink neatly, without corrections and deletions.

You will need

• -a unified invoice, approved by the Government of the Russian Federation No. 914 dated 2.12.2000.
• -accounting book advance invoices

Instruction

1. If, during verification, the tax authorities will be that invoices are not issued or are held in numerical order with the conventional or commercial invoices, the company will face a huge administrative penalty, including criminal prosecution of the responsible person and suspend work for a period of up to 90 days.
2. For every product or service fills individual invoice. All advance invoices should go in numerical order and recorded in the record book.
3. On each invoice need to specify the full name of the organization providing services or releasing goods INN. The same information is specified about the organization that has made an advance payment for certain services, goods or works. If the service is provided to an individual is indicated by its name, INN and other requisites necessary for communication. If you mail the document should contain accurate details of the recipient.
4. In the corresponding row is recorded the full name of the product, service or work, as well as the full cost of the work produced and the amount of down payment paid. Then specify the tax rate as a percentage, the amount of full rubles and kopecks.
5. The invoice should be completed no later than 5 working days after receiving the order. Each invoice must be issued for the payment order and entered in the record book. In addition, all information entered into the program 1C for each billing period.
6. Each quarter should produce a report for taxes and to pay all invoices in 1C program mandatory. In the automatic mode is entered the interest rate, the VAT amount and calculation tax period.
7. In accordance with new amendments that came into force on 1.01.10., if tax inspectors find errors, correct or incorrect padding, but this does not prevent primary check, the VAT of refuse are not eligible. If you make corrections under each of them should bear the signature of head and seal of the supplier in the invoice of the supplier, and the document of the customer. This right is only present if possible to make out the amount of advance payments name of organization, amount of tax and its percentage in accordance with the tax rates for a particular service.