The main purpose of the invoice is to document a sale of goods to a third party. Form, received the abbreviated name of TORG-12, approved by decree No. 132 of Goskomstat of Russia from December 25, 1998 in Accordance with the regulations of the Ministry of Finance, commercial invoice shall be drawn up in two copies, one of which is the provider i.e. seller of goods, and the second the recipient. Based on the form TORG-12 the seller withdraws the delivered goods and the buyer carries out his posting.This primary document has a fixed structure and should contain all necessary details. In the header of the invoice specifies the details of the consignor, consignee, the supplier and the payer: name in accordance with the constituent documents, postal address, and can also be an indication that the organization is a subdivision. Also, be sure to indicate the date and number of the document. Here follows a table that contains information about product name, its quantity and value. Both copies of the form TORG-12 must be certified by the seals of the organizations and signed by the officials responsible for this business transaction.Often debates on which document should be the supplier, shipping product: TORG-12 or waybill (form T-1). The latter, unlike the bill of lading contains a section on transportation, which is transportation, and the cost of this service. In practice, the sellers of the goods when shipped are usually in the form TORG-12, but it is not always correct. It is assumed that in the case of individual payments for service delivery the provider should issue a consignment note. For example, when a third party transport organization or the recipient pays return shipping separate from the cost of the goods. Otherwise, the buyer may be difficulties in the calculation of income tax.
Advice 2: How to make an invoice
Invoice is a necessary document to confirm the shipment of goods from the warehouse and receiving goods to the warehouse. It is issued by responsible persons - a storekeeper or warehouse Manager. Standardized invoice form is regulated by the Decree of Goskomstat of Russia from December 25, 1998 No. 132, and is called TORG-12.
Prepare 2 blank to fill in as a waybill must be filled in two copies: the first shall remain with the supplier and is the primary accounting document for the write-off of inventory, the second is given to the buyer and is the basis for the capitalization of goods and materials.
In the line "Dispatcher" specify the name of the company-shipper, in accordance with registration documents, and email address.
In the line "Provider," enter the name of the supplier. It may coincide with the shipper, and may be another legal entity.
In the line "Payer" indicate the organization name of the buyer.
In the line "Base", specify the number and date of the supply agreement or purchase and sale. Further specify the number and date of bill of lading is issued to the carrier, if any, involved.
Specify the number and date of invoice. Fill in the table with the list of goods and materials. The data in the table must match exactly with the data in the invoice to the appropriate party supplies.
Commodity invoice needs to sign 3 people: the chief accountant; the employee authorizing the release of cargo (usually the warehouse Manager) and employee, which produces the release of the cargo (the storekeeper). Be sure both copies are stamped by the organization of the shipper.
The law allows the use of blank consignment notes developed by the organisation independently. This requires the following data: the name of the document and the organization from which it was made; document date; name, cost and quantity; status and signatures of persons responsible for the shipment and receipt; print on both sides.
The person responsible for receipt of goods in the organization-the recipient must sign the first copy in the "Cargo" and put the stamp of the recipient. It is possible to use a facsimile of the seal, but this must be stipulated in the contract delivery
If the goods are shipped through a carrier, it is recommended to use another form invoice - inventory-vehicles (form No. 1-T, approved by the resolution of Goskomstat of the Russian Federation of 28 November 1997 No. 78).
Advice 3: How to sign bill of lading
Waybill has a unified form TORG-12, approved by Goskomstat № 132 from 25.12.98. The primary document of accounting is issued in two copies for sale of inventory. If shipping the buyer pays a third-party organization, issued waybill form No. 1-T, approved by No. 78 of 28.11.97. All documents must be properly completed and signed.
You will need
- - blank invoice;
- - handle;
In a waybill TORG-12 specify the full name of the organization and all the details of the buyer of inventory, the full name of supplied values, the number, expressed in units, kilograms or litres.
Put the date of the document. In the corresponding line buyer must supply the date of receipt and his signature. Date of drawing up the invoice and date of receipt of goods from the warehouse must be identical.
On a waybill TORG-12 must be signed by the administrative persons, the chief accountant, the storekeeper, issuing the goods and the signature of the buyer, made and examined product. You also need to put a square seal at the top of the document with the name of your organization and bottom of the document an official stamp of your organization.
One instance of a waybill TORG-12 is the seller, the second buyer.
In compiling bill of lading, if you release the goods to the consignee, using the services of third-party transportation organization, enter the full name of your organization and address of the consignee. Specify the full name of the goods, check the quantity in units, kilograms or litres.
The signature on the document have put the head of the enterprise, the accountant and the storekeeper. Instead of the buyer an invoice signed by a representative of the transport company. The buyer of the goods must sign and date after receipt of inventory.
If the product gets notarized Trustee and signatory, you must specify the number of power of attorney and date of its issue.
All of the invoice data must match the completed invoice with the stated VAT amount. Organizations that accept the simplified taxation scheme and are exempt from paying tax on value added may not fill out item 13 and 15.
Advice 4: What documents you need to register for an online store
Increasingly popular among consumers becomes the shopping online. This leads to the desire of many businesses to open their own online store.
You will need
- - registration of physical persons as individual entrepreneurs or legal entity as an LLC;
- - agreement with the Bank of SCS.
- - registration in the pension Fund and social insurance Fund as an employer;
- registration of a cash register (if necessary);
- getting a license (if necessary).
Initially it is necessary to issue a PI or LLC. It is believed that business in the form of UI would be easier from the point of view of accounting, the tax burden is also less. If you focus on long-term development of its online store, plans for attracting external investment and loans, it is best to register the LLC. The procedure for legal registration of the business you can go by yourself or turn to a specialized company.
According to the Russian classification online shop refers to the type of activity "retail trade via mail order houses". This business is taxed under the STS or GTS, which imply the cash method of recognizing income. Therefore, if the online store is expected to receive cash from the public, then you must purchase and register in the tax register. When making a purchase for cash, you must issue the buyer with a receipt.
To make non-cash payments in the online shop, you must have your own account. You need to make a contract with the Bank for settlement and cash services. Personal individual account for these purposes can not be used.
If the online store will work the salaried employees, it is necessary to register the LLC or SP in the FSS and the FIU as an employer. If the shop is decorated in the form of company, the Director in any case should be framed as a hired employee.
It is necessary to clarify whether or not the goods you plan to sell in the online shop, licensing. If so, you must apply to the licensing authority.
Buy a domain hosting can be issued to both legal and natural person. But in order to account for these costs in the costs when calculating the taxable base, they must be registered in the legal entity.
For the implementation of the reception in store payment cards, you must connect to the electronic payment system or processing center. With such companies requires a contract as a legal entity.
From a legal point of view, the concept of online shop in the Russian legislation does not exist. Thus, trade via the Internet is no different from regular sales through the store. Documented it as well as retail outlet offline. Any special permission to trade is not required.
It is important to consider that the work of the online store without a proper legal registration is a criminal act. For such an offence faces penalties under article 171 of the criminal code.