How to issue an invoice without VAT

Invoice is a document that confirms the transfer of property rights on the goods and allows you to take a deduction corresponding to the amount of VAT. However, there are certain goods for which a tax rate of 0%. In this case, the company is not relieved from the necessity of registration of the invoice and presents it without VAT according to the accepted order. This technique is also suitable to organizations that are exempt from VAT, trapped in a situation where the counterparty requires the invoice for the goods.

Instruction

1. Write down the invoice no later than five days from the date of transfer of property rights, execution of work, shipment of goods or provision of services. This rule is regulated by section 3 of article 168 of the Tax code of the Russian Federation. Execute the document in accordance with clause 5 and clause 6 article 169 of tax code of the Russian Federation, otherwise it cannot be taken as a primary document in claim VAT or registration of accounting documentation.
2. Specify the number and date of invoice invoice line 1. The numbering of the document shall be kept in chronological order, therefore please check this value. Lines 2, 2A and 2B contain information about the seller or supplier of goods, and lines 6, 6A and 6b on the purchaser or customer: full company name, location, INN code and code transmission. If cargo delivery is used the third person, its name must be specified in line 3, otherwise put a dash.
3. Complete columns 1-11, which correspond to the implemented product, service or work. Enter the name in the Russian language in column 1 and column 2 check the unit of measure (pieces, kgs, metres, units etc.). Enter in column 3 the total number or volume of goods, which correspond to the exposed invoice.
4. In column 4 enter the product price per unit of measure that must conform to the supply agreement. Multiply quantity and price to get the value for the goods, which is specified in column 5. If the item is excisable, the relevant amount of excise tax paid in box 6.
5. Enter in column 7, which corresponds to a tax rate, a value of 0% if the goods are not subject to VAT, or put a dash, if the company is not a payer of VAT. Then in column 8 enter ' 0 ' or write "No VAT". In column 9 the value of the product is equal to column 5. Thus, will be issued an invoice without VAT.