Than waybill differs from the invoice?

Invoice

Invoice in Russia - tax document of the established sample which is required to obtain the seller or contractor. On the basis of invoices received in the company formed the "purchase Book" and on the basis of issued "Book of sales".

According to the tax code to provide buyers with an invoice are required only VAT payers. Companies that are in the STS are not payers of this tax and to make the invoices don't have to.

The invoice contains information about the name and details of the seller and buyer, the list of goods or services, their price, cost, rate and the VAT amount. The list of mandatory and enshrined in the tax code. The invoice should also contain information about the number and date of invoice, if necessary - the amount of excise duty, the country of origin of goods, the customs Declaration number.

In Russia the purpose of the invoice is tax VAT. For the seller it imposes a duty to transfer to the budget the VAT for the buyer is the basis for the claim VAT deduction.

Waybill

Invoice is the primary document drawn up in 2 copies and proof of transfer and the basis for write-off (recognition) of the product. The invoice must contain the signature and seal of the seller and the buyer. It is made in two copies, one of them remains in the vendor, and the second recipient.

The state statistics Committee approved the unified form of invoice (form TORG-12), but the organization can apply its form.

The invoice must contain the following details: name, number and date of document, name of the supplier; product name, quantity, and cost; the positions of responsible persons, their signatures and seals. If the form of the invoice does not match the form Torg-12, it can also be taken into account by the buyer.

When participating in commercial transactions for third party transport company the experts recommend to abandon the form Torg-12 and use another document — waybill (TTN).

The difference between invoice and invoice

You can highlight the following differences between the invoice and the invoice:

documents have a different shape;

- the invoice has a strictly regulated form, whereas invoice - free;

- waybill is signed in two copies - the seller and the buyer, the invoice - only supplier;

- these documents are not interchanged, but are complementary and issued simultaneously with the transfer of goods;

- the invoice is issued for payment of goods and services, when the invoice is issued only if the shipment of goods, provision of services issued act;

- unlike the invoice, the invoice does not confirm the fact of transfer of the goods to anyone, but only the grounds for the VAT;

- on the basis of the invoice can not make a complaint to the supplier of goods.