Call the accountant of the supplier and specify the VAT information. If it's just a mistake of the accountant calculate the amount of VAT on their own and select it when drawing up the payment order in the line "Purpose of payment". Ask the provider correctly completed invoice for the prepayment amount, as the expense is not a primary accounting document necessary for obtaining the deduction of VAT.
If the vendor works, excluding VAT, in the line "Purpose of payment" make the payment order on this account make a mark "without VAT". Keep in mind that organizations are not VAT registered, does not issue invoices to the buyers under the provisions of article 168 of the Tax code of the Russian Federation, and to receive a tax deduction, working with such counterparty will not succeed. However, some "simplified" produce implementation documents for VAT without being a payer. If the tax Inspectorate will conduct a counter-check and establish this fact, the amount of the deduction on these instruments will have to return to the budget.
To avoid this, include in the bilateral agreements concluded with all suppliers contracts an additional condition. Specify that the provider must refund the amount of value added tax, which the organization has paid the price of the goods, works or services, if at the time of shipment and invoicing-invoices it was not VAT payer.
Call this payment a penalty, not to touch the tax. Set a fixed fine equal to the amount of VAT under this contract.
Also specify in the contract that if the supplier is not a VAT payer, he must notify and secure the obligation not to impose in this case, VAT is included in the price of goods. Therefore, the penalty will be provided in accordance with article 330 of the Civil code for failure to comply with this clause.
State in the contract price of goods without VAT. Add a clause stating that if the supplier is a VAT payer, the cost of the product increases by this amount. So, if the tax authorities establish the fact of the deduction of VAT and forced to return the money to the budget, they can be sought on the basis of the contract clauses provider, hiding the status of a "simplistic".
Advice 2 : How to invoice when payment under the contract
Currently, the law does not put specific requirements on the clearance of accounts. In fact, this document is your offer to the buyer and will be billed in advance system of RAaccounts for the contract. The invoice you send may not necessarily be paid, unless otherwise provided in the agreement.
You will need
- - payment details of the buyer organization;
- - name of product/service;
- - cost of goods/services;
- - quantity of goods;
- - payment details of your organization.
When filling out the account, pay attention to the correctness or accuracy of the information contained therein. In practice, there is a certain form of this document, although it is not regulated.
In the invoice be sure to include your payment details (Bank name - payee, BIC, correspondent account, Bank account); payment information to another organization's billing address; product name; full name; INN; legal address; number of goods, unit price and total invoice amount.
If the contract provides for payment by instalments, underthe measures, first 30%, then the rest. In the account indicate that payment is made in part or payment in advance for goods/services in the contract.
Account you can draw on paper or in electronic form. The presence of the print on it is not necessarily because it is not an accounting document and not included in primary forms. To issue a document on the payment you can in an office program, like Word, or in specialized accounting programs.
The second option is preferable, because the accounts will be numbered in order, you will not need to type all this every time and you always be able to control the payment of your account. To control the receipt of money on current account, there are special software products of banks.
Select the amount of the tax in the total amount of the bill. If you are working on the common system of taxation, allocate VAT. Select the signature of the Director and accountant of the organization. Process payment of the goods and the invoice can be detailed in the contract. Oninmeasures, goods payment only after the invoice date, or payment of parts, etc.