How to make out an invoice?

How to make out an invoice?

To confirm delivery of the goods or services used in office work paper entitled invoice.Its filling is regulated by a variety of laws and violation of the rules makes the document invalid.How to issue an invoice (NF), we will tell you in this article.

basic rules for filling the invoice

In order to properly fill out the invoice and not cause problems at the inspection bodies, you must adhere to the following rules:

  1. Keep SF rooms arranged in chronological order, and their dates were laterthan the primary documentation;
  2. Include details in accordance with the following legislative documents:
    • for suppliers or performers at the delivery of goods, provision of services - in paragraph 5 of Article..169 of the Tax Code of the Russian Federation;
    • for suppliers or upon receipt of advances - in paragraph 5.1.Art.169 of the Tax Code.
  3. All changes shall be signed by the head, and the seal of the organization.It is mandatory to specify the date.
  4. All SF obtained suppliers or performers, they should b
    e recorded in the book of purchases and issued - in book sales.
  5. Do not forget that under your document must stand 2 signatures: the director and chief accountant.In some cases the company has people who are also authorized to sign such documents corresponding instruction manual.
  6. procedure for filling different for processing SF on receipt of advance payment and shipment of goods or the provision of services.

How to make out invoices upon shipment of the goods or services

Most lines and the graph at first glance seem clear, but when they are filling out the need to consider a number of nuances.In this type of SF indicated:

Lines:

  • 1 - here is entered and the number assigned by the relevant date;
  • 1a - filled, if you make corrections.Specify the number and date of the document, drawn up by the fact of correction;
  • 2 - data provider or performer of the works must be the same with other documents;
  • 2a - indicates the location of the supplier, which must also coincide with other documentation;
  • 3 - shipper information (indicating the name and location).entry is the "same" When the coincidence of the data provider.If SF is made not for the delivery of the goods, in this line, put a dash;
  • 4 - data about the recipient, including all its details;
  • 5 - if there is such a document must specify the appropriate data: number and date;
  • 7 - the name and code of the currency specified in this format: "Russian ruble", "643".It is not allowed to specify a foreign currency.In this case, the line is made equivalent amount in rubles.

Counts:

  • 1 - Product list or services rendered;
  • 2 - code indicated on the basis of data OK 015-94 (MC 002-97)."National Classification units" (approved by the Decree of the State Standard of the Russian Federation of 26.12.1994 N 366.);
  • 2a, 3 - if SF is exposed to the service provider, put a dash;
  • 4 - paid the cost of one unit of the commodity.When it comes to the services - put a dash.
  • 5 - indicates the price of goods in the national currency;
  • 6 - in the absence of an entry is "no excise duty";
  • 7, 8 - indicates the amount of tax.When you register SF for goods free of VAT, entry is "excluded" (the list of goods in the 5th paragraph of Article 168 of the Tax Code).
  • 9 - total amount paid;
  • 10 and 10a - filled when importing goods.Code indicated in accordance with UC countries (MK (ISO 3166) 004-97) 025 - 2001. If SF is made to the service provider, put a dash.
  • 11 - mandatory for imported goods.

Filling invoices upon receipt

SF advance payment must be made within 5 calendar days from the date of receipt of advance payment.It is made in two copies, one for the vendor, and the second - for the company of the recipient.

make out through this type must be without filling all the rows and count.It should be mentioned:

Lines:

  • 1 - indicates the number assigned and the relevant date;
  • 2, 2a, 2b, 6, 6a, 6b - entered data provider (goods or services) and the buyer in accordance with the other documentation;
  • 5 - to receive a down payment must be documented justification.Therefore, in this line indicate the number and date of the document authorizing the transfer right to receive advance payment.If prepayments are not money in this line put a dash;
  • 7 - the name and code of the national currency by the OKW.According to the legislation, foreign currency can not be used when filling in SF.It is necessary to write the equivalent in national currency.

Counts:

  • 1 - the list of goods or services / works.If a particular application has not yet been drawn up at the time of receipt of advance payment, to make generalizations record, such as "dairy products".Here you can specify in parentheses the word "advance";
  • 7-9 - paid tax rate, the amount of VAT and the amount of advances received.The amount indicated in rubles and kopecks, rounding is not allowed;
  • in the remaining columns are put dashes.