The invoice is a tax document. Under the Tax code, namely article 169, the document may be issued both on paper and in electronic form. If you use the second option, the copy with all signatures and stamps must be present and in paper form, as when checking tax inspectors require exactly this kind of document.
The invoice is necessary for accounting of business operations related to transactions of purchase and sale, rendering of services. It is in this document indicates the amount of the transaction, the VAT amount also contains information on the name of the subject of the agreement, the meter and the cost per unit of output.
Upon receipt of the invoice, the bookkeeper should reflect the transaction in the account, register the invoice in the purchase Ledger. If the product is sold to another person or the service is provided, then invoiced, the invoice recorded in the sales book.
This tax document must be prepared in accordance with the requirements of Russian legislation (that is, contain information about the vendor and the buyer to have a serial number and the date of preparation, name and quantity of the goods, price and value, the tax rate and the VAT amount. If the invoice is provided when you deal with foreign companies, must indicate the country of manufacturer of the goods and the customs Declaration number.
And it always heads of the enterprises should be invoice? In that case, if the person is exempt from value added tax, it is entitled not to put this tax document. But in that case, if he will put it to the address of buyer, no biggie. Only in the "VAT Rate" should specify: "Without VAT" and not "0%".
Advice 2: When write an invoice without VAT
Invoice is a primary accounting document on the basis of which contains data about purchased goods (rendered services, executed works). As a rule, this document confirms the VAT deduction. But there is that in the invoice not specified tax rate. What does it mean?
Some organizations, such as individual entrepreneurs, working on a different tax regime than the legal entity. They do not pay VAT, and pay a flat tax (of course not all SP). Now, these providers can present the invoice without VAT, and in the graph, which indicates the rate of value added tax to put a stamp or an inscription "without VAT".
If you put in the column "0%", then it will be considered a gross mistake. As this tax rate is set only in certain cases, for example, when exporting goods, i.e. export them outside of the Russian Federation.
Exemption from value added tax can obtain, and legal institutions. In this case, you must pass a minimum of three months from the date of registration in the tax Inspectorate. There is also a mandatory condition for VAT if your revenue (excluding tax) does not exceed 3 million rubles.
What documents are needed for VAT exemption? To your tax office, you must provide the following paper:
- notice of exercising the right to exemption of payment of VAT (form of arbitrary);
- extract from the balance sheet (unified form No. 1);
- documents for the last three months demonstrating compliance with the limit;
- extract from the sales book;
copies of logs billed and received invoices.
All documents must be stamped by organization and signed by the head.
It should be noted that in that case, if you do not pay the value added tax, it is entitled to invoice invoice. But if you are in the contract with the buyer or customer have discussed and pointed out this primary document, to put you have to, otherwise, it would violate one of the terms of the contract.