1) commission agreement (Chapter 51 of the Civil Code of the Russian Federation), the principal attracts a commission agent;
2) agency agreement (Chapter 52 of the Civil Code of the Russian Federation), the principal attracts an agent;
3) contract of agency (Chapter 49 of the Civil Code of the Russian Federation), the principal engages an attorney.
The intermediary (commission agent, agent, attorney) undertakes, for a fee, to carry out legal and other actions (transactions) on behalf of the principal (principal, principal) on behalf of the principal (principal, principal) on his own behalf, but at the expense of the principal (principal, principal) or on behalf and at the expense of the principal (principal) , principal).
An activity that is intermediary in economic content can be formalized in an agreement containing other terms (for example, the attorney is named “Executor”). If business transactions must be reflected in the accounting registers on their merits (paragraph 5 of clause 6 of PBU 1/2008 “Accounting Policy of the Organization”, approved by Order of the Ministry of Finance of the Russian Federation dated October 6, 2008 N 106n), then the rules for filling out invoices, maintaining purchase books and sales books (approved by Decree of the Government of the Russian Federation of December 26, 2011 N 1137) include the exact names:
- agent and commission agent in the Rules for filling out an invoice (Appendices N1 and N2 to Resolution N1137) and the rules for maintaining a purchase book (Appendix N4);
- commission agents (agents, attorneys) in the rules for maintaining a sales book (Appendix N5).
I would also like to draw your attention to the overbilling by the landlord of utility costs and the cost of electricity to the tenant when renting out premises. Essentially, the lessor acts as an intermediary between the tenant and energy supply organizations, however, contracts with these organizations, as a rule, are concluded by the lessor before concluding a transaction with the tenant. Consequently, the same condition of all three types of intermediary agreements specified in the Civil Code of the Russian Federation is not met (Articles 971, 990, 1005 of the Civil Code of the Russian Federation): the action of the intermediary on behalf of the principal(principal, principal). Thus, the extension of the rules approved for commission, agency and commission agreements to compensate for the landlord’s expenses, in the author’s opinion, does not comply with the law.
The intermediary issues invoices for his own remuneration (including payment in advance by deduction from the amounts received for the principal, principal, principal) in the usual manner, which is not discussed in this article.
Situation 1. Purchase of goods on behalf of an intermediary at the expense of the principal
The principal instructs the intermediary on his own behalf, but at the expense of the principal, to find a suitable supplier and agree on the supply of goods (works, services) for the principal.Invoices received by the intermediary from the supplier:
- are subject to registration by the intermediary in part 2 of the journal for recording the issuance of received and issued invoices (clauses 10, 11 of the Rules for maintaining a journal for recording received and issued invoices used in VAT calculations (hereinafter referred to as the journal rules), approved by Resolution N 1137 );
- are not subject to inclusion in the intermediary’s purchase book, since he does not have the right to deduct (clause “d”, clause 19 of the Rules for maintaining the purchase book (hereinafter referred to as the rules for maintaining the purchase book), approved by Resolution No. 1137);
- must be copied, and copies must be certified and transferred to the principal (clause “a”, clause 15 of the journal rules);
- reissued by the intermediary in the name of the principal.
| Invoice line | Line filling order |
|---|---|
Line 1 (number and date) | Serial number in accordance with the individual chronology of the intermediary Date of the invoice issued by the seller in the name of the intermediary (clause “a”, clause 1 of the rules for filling out an invoice used in VAT calculations (hereinafter referred to as the rules for filling out an invoice), approved by Decree of the Government of the Russian Federation of November 26, 2011 N1137) |
Line 2 (seller) | Information about the seller who entered into an agreement with the intermediary: full or abbreviated name of the organization (clause “c” of paragraph 1 of the rules for filling out an invoice) |
Line 2a (seller's address) | Location of the third-party supplier (paragraph “d”, paragraph 1 of the rules for filling out an invoice) |
TIN and KPP of a third-party seller (clause “d”, clause 1 of the rules for filling out an invoice) |
|
Line 4 (consignee and his address) | Full or abbreviated name of the consignee (Principal) (clause “g”, clause 1 of the rules for filling out an invoice) |
Numbers and dates of payment and settlement documents for the transfer of funds from the intermediary to a third-party supplier and from the principal to the intermediary (clause "h" clause 1 of the rules for filling out an invoice) |
|
Line 6 (buyer) | Full or abbreviated name of the buyer (principal) (clauses “and” clause 1 of the rules for filling out an invoice) |
Re-issued invoices from the intermediary:
- are subject to registration in part 1 of the journal of received and issued invoices (clause 7 of the journal rules);
- are not subject to inclusion in the sales book, since the intermediary does not have an obligation to charge VAT (clause 3 of the Rules for maintaining the sales book (hereinafter referred to as the rules for maintaining the sales book), approved by Resolution No. 1137).
- the principal registers in part 2 of the journal for recording the issuance of received and issued invoices (clause 11 of the journal rules) and in the purchase book.
Situation 2. Purchase of goods by an intermediary for the principal on behalf and at the expense of the principal
The intermediary receives from the seller of goods (works, services) an invoice issued in the name of the principal, which is not registered in the purchase book. The intermediary passes this invoice to the principal.The principal registers it in part 2 of the journal for recording received and issued invoices (clause 11 of the journal rules) and in the purchase book.
Situation 3. Sale of goods of the principal on behalf of the intermediary
The principal instructs the intermediary to sell the principal’s goods (works, services) to third parties on his own behalf.Operations for sales through an intermediary on one’s own behalf are formalized by two invoices.
1. Intermediary:
- registers the invoice issued by him in the name of a third-party buyer upon shipment of goods in part 1 of the log of received and issued invoices (clause 7 of the journal rules);
- does not make an entry in the sales book, since the goods belong to the principal and the intermediary does not have an obligation to charge VAT (clause 20 of the rules for maintaining the sales book);
- informs the principal of the invoice indicators for re-invoicing by the principal on his behalf.
2. The principal, having received the indicators of the invoice issued by the intermediary, re-issues the invoice in the name of the third-party buyer and registers it in part 1 of the log of received and issued invoices and in the sales book (clause 7 of the journal rules, clause 20 of the rules maintaining a sales book).
Table 2. Information indicated in the invoice reissued by the principal in the name of the buyer
| Invoice line | Line filling order |
|---|---|
Line 1 (number and date) | Serial number in accordance with the individual chronology of the principal Date of the invoice issued by the intermediary in the name of a third-party buyer (clause “a”, clause 1 of the rules for filling out an invoice used for VAT calculations (hereinafter referred to as the rules for filling out an invoice |
Line 2 (seller) | Information about the principal: full or abbreviated name of the organization (clause “c” of clause 1 of the rules for filling out an invoice) |
Line 2a (seller's address) | Location of the principal (clause "d" clause 1 of the rules for filling out an invoice) |
Line 2b (TIN and KPP of the seller) | INN and KPP of the principal (paragraph “e”, paragraph 1 of the rules for filling out an invoice) |
Line 3(shipper) | Full or abbreviated name and postal address of the shipper (intermediary), if delivery is not carried out from the warehouse of the seller (principal); if delivery is carried out from the warehouse of the seller (principal), an entry is made “he” (clause “e”, clause 1 of the rules for filling out an invoice) |
Line 5 (details of the payment document) | Numbers and dates of payment and settlement documents for the transfer of funds from the buyer to the intermediary and from the intermediary to the principal (clause “h” of clause 1 of the rules for filling out an invoice is similar to the case of purchasing goods (work, services) through an intermediary) |
Line 6 (buyer) | Full or abbreviated name of the actual buyer (and not the intermediary) (clauses “and” clause 1 of the rules for filling out an invoice, Letter of the Ministry of Finance of the Russian Federation dated May 10, 2012 N 03-07-09/47) |
Having received a re-issued invoice from the principal (which indicates the date of the intermediary’s original invoice), the intermediary registers it in part 2 of the journal for recording received and issued invoices (clause 11 of the journal rules). In this case, the intermediary does not make an entry in the purchase book (clause “c” of clause 19 of the rules for maintaining a purchase book).
The principal must accrue VAT for payment in the period when the intermediary sold the goods to a third-party buyer (clause 1, clause 1, article 167 of the Tax Code of the Russian Federation). If the intermediary reports the shipment in the next period, the principal is obliged to draw up an additional sheet of the sales book and submit an updated VAT return.
A similar procedure for issuing a re-issued invoice is provided if the contract provides for prepayment when purchasing goods (works, services).
The author considers the disputes regarding the moment of determining the tax base when transferring goods to commission by moving them to the warehouse of the commission agent for sale to the buyer from the warehouse of the commission agent to be completed from the moment the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of May 30, 2014 No. 33 came into force. “16. The provisions of Article 167 of the Tax Code of the Russian Federation do not provide for special rules regarding the moment of determining the tax base for the sale of goods (work, services) with the involvement of third parties on the basis of agency agreements, commissions, and agency agreements. Consequently, the taxpayer is obliged to determine the tax base according to the rules of Article 167 of the Tax Code of the Russian Federation even in the case when it sells goods (work, services) with the participation of an attorney (commission agent, agent), ensuring for these purposes timely receipt of documents from the attorney (commission agent, agent) confirmed data on the completion of operations for the shipment (transfer) of goods (works, services) and their payment.”
Situation 4. Sale of goods by an intermediary on behalf and at the expense of the principal
The principal instructs the intermediary to sell goods (work, services) for the principal to third parties on behalf of the principal.The principal issues an invoice in the name of the buyer and registers it in the sales book in part 1 of the log of received and issued invoices (clause 3 of article 168 of the Tax Code of the Russian Federation, clauses 1,7 of the journal rules, clause 20 of the rules maintaining a sales book). The intermediary does not register in the sales book the invoice received from the principal for the sold goods (works, services), issued in the name of the buyer. The intermediary passes this invoice to the buyer.
Upon receipt of an advance payment, the principal issues an invoice in the name of a third-party buyer in accordance with the generally established procedure and transmits it to the addressee through an intermediary. The principal registers the invoice in part 1 of the journal of received and issued invoices and the sales ledger. The principal is obliged to pay the amount of VAT calculated on the cost of goods (works, services) sold to the budget.
When the principal receives an advance on account of upcoming deliveries (works, services), he issues an invoice in the name of a third-party buyer in the generally established manner. The intermediary passes this invoice to the buyer. The principal registers the invoice in the journal of received and issued invoices and in the sales book, and calculates VAT payable.
You can enter a supplier invoice in one of the following ways:
Invoices are entered from the register in the modePurchase invoices.
The invoice entry/edit form has two tabs: Invoice and Registration . On the first tab, the invoice details are filled in, and on the second tab, registration entries in the purchase book are reflected.
Purchase invoice
The invoice header must be filled in
Document – type of document (invoice) – set in accordance with the application settings;
№ . The invoice number assigned to it by the supplier. Entered manually;
date . Date of issue of the invoice. By default, the current system date is suggested. If necessary, the date proposed by the system can be adjusted;
Reg. number . Internal invoice registration number assigned by the user. Generated automatically by the system. By default, the following sequence number is proposed, which can be adjusted;
Registration date. Date of registration (acceptance for accounting) of the invoice at the user’s enterprise. By default, the current system date is proposed, which can be adjusted if necessary;
Salesman . Partner (supplier) data is selected fromPartner files;
Shipper. By default, the seller's data will be entered into this group of fields. However, if the seller and the shipper are not the same person, you can specify a different shipper;
Buyer . Consignee. Own enterprise data is generated automatically based on application settings
Base . If the invoice is issued on the basis of a purchase agreement, then this basis document must be indicated in this field. The field is available for selection only if settlements with the partner are carried out in the context of purchase agreements;
Settlement account . The settlement account on which settlements are made with this partner is selected from the chart of accounts. If the settlement account has analytics on partners or the above-mentioned supporting documents, it is generated automatically;
Addition . Free comment on the invoice.
To enter an invoice line, you must press the key
Invoice lines may contain:
Goods . Goods. Products;
Inventories. This invoice item is selected from the application item reference bookRaw materials. Materials;
Services. This invoice item is selected from the nomenclature directory of services and works, common to applicationsPURCHASES. SUPPLIERS And SALES. CLIENTS;
Property. This invoice item is selected from the application item reference book Property ;
Other property. This position is entered manually - without using any directories.
In the form to enter a line you must fill out:
Group . Depending on the specified line type, the item group to which this item belongs is selected from the correspondingDirectory of inventory groups(for goods and stocks),Directory of groups of services, worksor reference book Groups (if we are talking about property);
Nomenclature . Depending on the specified line type, this item is selected fromNomenclature Directory(if we are talking about goods/stocks), directoryRange of services, worksor reference bookNomenclature of property;
Analytics . If for the selected item item related to goods/inventory, accounting is provided in the context of item analytics (for example, colors, sizes, varieties, collections, etc.), then this field indicates the value of the corresponding analytics, for example, specific color, name varieties, etc.;
The consignment . If batch accounting is provided for the specified item related to goods/inventories, then in this field under the controlDirectory of batches of goods and materialsthe corresponding batch is indicated. This field is not provided for services and property;
Quantity . Entered manually;
Unit . The required unit of measurement for a given item is selected. The choice is made from the number of units of measurement specified for this item inNomenclature reference book;
Coef. recalculation – coefficient for converting quantities from additional units of measurement to the main ones (provided for goods/inventories). Indicated in accordance with information fromNomenclature Directory;
Additional information . By clicking this button, you can enter reference information such as Country and CCD number;
Price – unit price of the item without VAT. Entered manually;
Price . Calculated as the product of quantity and price;
VAT amount, Total including VAT . The values of these fields are calculated according to the tax model specified in the application settings.
The table located under the considered group of details contains information about how the tax was calculated for this position: the name and tax rate, the taxable amount and the calculated tax amount. The tax rate for goods, inventories or services is formed on the basis of the nomenclature directory; the property must be selected manually from the rate directory.
If the item indicated on the invoice line relates to other property, then a reduced set of details is filled in for it: Nomenclature; Quantity ; Unit meas.; Price..
All amounts appearing in the header part of the invoice are the result of summing the corresponding data on the lines. They are not available for manual editing.
If it is necessary to make manual changes to the total data obtained as a result of the calculation (for example, to correct rounding results), they must be edited on the invoice line.
When making adjustments, the program works as follows:
Purchase invoice line
In the future, based on the invoice entered manually, the following can be generated:
Warehouse documents and acts of execution of work/provision of services;
Documents for the posting of property.
The topic of our article today will be a consideration of such a document as an invoice, namely, what it is, why it is needed, how to fill it out correctly, how to post an invoice in 1c, types of invoices, when and what invoices to issue .
Let's start by defining an invoice and its importance for companies.
What is an invoice? Why is it needed?
According to the rules Art. 168 and Art. 169 Tax Code of the Russian Federation invoice– this is the main document for the purposes of correct calculation and payment of VAT. Those. When selling goods, works, services, property rights, the seller must confirm the accrual of VAT through an invoice. Similarly, the buyer can deduct VAT solely on the basis of this document. It follows that the invoice is used for tax control, so it is extremely important to fill out this document accurately in order to subsequently avoid conflicts with tax officials.Mandatory invoice details.
So, to generate an invoice, Resolution No. 1137 provides a standard form. In paragraph 5 of Art. 169 of the Tax Code of the Russian Federation mentions the required details:- Invoice number and date.
- Details of the seller and buyer: name, address, TIN.
- Name and address of the shipper and consignee.
- Subject to receipt of an advance payment for upcoming deliveries - payment order number.
- Document currency.
- Name of goods (works, services), quantity, as well as unit of measurement and unit cost.
- The total cost of the goods excluding taxes, the amount of excise duty, the tax rate, the amount of VAT, the final cost of the goods with taxes.
- Country of origin and customs declaration number when importing goods into the territory of the Russian Federation.
- Signatures of the manager, chief accountant or other persons entitled to do so.
An example of a correct invoice!
One important point! Inspectors can turn any inaccuracy in the invoice against the company, i.e. refuse to deduct VAT. Therefore, in order to minimize the risk of refusal, it is important to know the significance of errors made in invoices.
Unforgivable errors in invoices.
♦ Error 1.Very often accountants incorrectly indicateNamethe selling company or the buyer. For example, the correct name is “Consultation+”, the misspelled name is “Consultation”. The name must strictly correspond to the company name specified in the constituent or registration documents. Similar mistakes are made in writingaddresses and TIN. All they prevent identification of the seller or buyer.
♦ Error 2.Only the name of the product is indicated without articles or other additional characteristics that can be used to identify the product. For example, the name of a product “clarified glass” has differences in article numbers and sizes; if you indicate in a document several products with only the same name, for example “glass”, then such an error will lead toimpossibility of determining which product was purchased.
♦ Error 3.Arithmetic errors in calculating the cost of goods are also unacceptable.
♦ Error 4. If a company is engaged in the sale of goods subject to different VAT rates, then the accountant should be extremely careful, because indicationincorrect VAT ratewill result in denial of the deduction.
♦ Error 5.Often, accountants or managers who issue invoices indicate the correct VAT rate, but when multiplying the amount without VAT by the specified rate, the wrong figure is obtained,does not allow determining the amount of tax.
♦ Error 6. In the document The name of the currency is not specified or specified incorrect currency code;
Errors that do not interfere with the correct understanding of the essence of the mandatory details of the invoice are not significant and do not affect the deduction of VAT.
Advance invoice.
Because The invoice must be issued within 5 days from the earliest of the events: sales or advance payment for upcoming deliveries, then upon receipt of the advance payment, an advance invoice is issued. It should be filled out in the same form and the same rules as the sales invoice. (Resolution No. 1137) .Particular attention should be paid to line 5 of the document, where the number and date of the payment order are indicated. This detail is required.
Features of the adjustment invoice.
If the buyer and seller have agreed in writing to change the cost of goods due to an adjustment in the price or quantity of goods, volume of services and work, then in this case the seller issues an adjustment invoice. Its peculiarity is the mandatory indication of the number and date of the adjustment, initial data, as well as new information about the quantity and price, cost without VAT, total cost with tax, and, of course, changes in the amount of the tax itself.
How to post an invoice in 1C.
Let's see how to make an invoice in 1C 8.3.Invoice for sales in 1C8.3.
Before issuing an invoice for sales, we create the sales document itself.
To do this, in the “Purchases and Sales” section, select the section "Purchasing and Selling"
Go to the subsection “Sales (acts, invoices)”
Open the list of documents “Sales of goods and services” . In it, using the “Create” button, enter a new document.
Fill in all fields of the open document.
- Type of operation – “Sale, commission”
- The "Organization" field is filled in automatically.
- We select the “Counterparty” (buyer) either from the “Buyers” directory, or enter a new one if it is not already in the database.
- Write down the contract number. In this case, the type of contract will be a contract with the buyer.
- Next, select the “Warehouse” from which we ship the goods.
- Then comes the “advance offset” field. By default, the program is set to “automatic”. I advise you to leave it, because... with this setting, the program will automatically analyze the availability of an advance payment for a given buyer, which is undoubtedly more convenient for accounting.
- If you open the link located just below, you can adjust the type of prices and VAT in it. More precisely, the way it is included in the price is “in total” or “on top”.
- And finally, fill out the tabular part.
- Save the completed document and use the “Post” button
Document Invoice received type of operation for admission allows you to register in the 1C program invoices received from the supplier upon delivery of goods and materials, works, services.
The article discusses the purpose and features of filling out document fields.
Purpose of the document
Using a document Invoice received type of operation for admission the program registers invoices received from the supplier and generates records in Purchase book on admission:
- inventory items (TMV);
- services (works);
- fixed assets (fixed assets);
- intangible assets (IMA).
Filling out document fields
Let's look at filling out document fields Receipt invoice .
Invoice No.
In field Invoice No. Enter the serial number of the invoice document received from the supplier. PDF
From
In field From The date of the invoice received from the supplier is entered. PDF
Received
In field Received The date of receipt of the invoice from the supplier is entered. The document date specified in the field is automatically inserted From, but it can be changed manually.
Checkbox Reflect VAT deduction in the purchase book by date of receipt
Checkbox Reflect the VAT deduction in the purchase ledger by the date of receipt will be available if the organization does not maintain separate VAT accounting. PDF
Find out more about Maintaining separate accounting of input VAT.
If the checkbox is checked, the VAT deduction on the invoice will be reflected in the Purchase Ledger by the date of receipt.
If the checkbox is not checked, the VAT deduction will be reflected in Purchase book document Formation of purchase ledger entries.
Organization
This field indicates the name of our Organization. The field is displayed if organization directory Several organizations are registered. The name of the organization that is listed in the directory is automatically inserted into the document. Organizations the attribute is assigned Use as main . PDF
Counterparty
In field Counterparty the name of the counterparty from which the invoice was received is indicated. The name of the supplier is selected from directory Contractors. The field is filled in automatically with the data specified in the document on the basis of which the invoice was generated.
Checkpoint link
Link checkpoint the counterparty's checkpoint is indicated. The program automatically substitutes the counterparty's checkpoint from the directory Counterparties , selecting from the history the checkpoint value on the invoice date. However, this value can be changed.
The accountant in 1C must indicate the checkpoint that is included in the supplier’s invoice.
For example, if goods and materials, services (work) were purchased through a separate division of the supplier, then in line 2b “TIN/KPP of the seller” of the received invoice the KPP of the separate division must be indicated.
The checkpoint of a separate division of the supplier must be correctly indicated in the program so that it is correctly reflected in Purchase book. There are the following methods for this:
Method number 1. When filling out the basis document, for example Receipt of goods , you should select a separate division of the supplier from the directory Counterparties link Shipper and consignee – Shipper – Other.
Find out more about filling out Separate division supplier in the directory Counterparties .
Method number 2. In the document Receipt invoice link checkpoint select the checkpoint of a separate division of the supplier.
Foundation documents
The program has the ability to register an invoice received from a supplier based on several receipt documents. To do this you can follow the link Change and add to the list other documents received from this supplier and under this agreement.
Agreement
In field Agreement the basis for settlements with the supplier is displayed, which may be a contract, invoice or other document. The field is filled in automatically with the information specified in the base document.
Amount, VAT (incl.) of which in the journal
Document Invoice received does not contain a tabular part. Instead, reference information registered in the base document is displayed in a special line:
- Sum— amount according to the basis document;
- VAT— VAT amount.
All row fields are locked and cannot be edited manually.
If Invoice received when conducting intermediary operations, it is registered in Logbook of received and issued invoices, then the following fields will also be filled in the line:
- of which in the magazine ;
- VAT (incl.) .
Operation type code
In field Operation type code displays the numeric Code of the VAT transaction type with which this invoice will be registered in Purchase book. The program determines the transaction type code automatically, but it can be changed manually in one of the following ways:
- selecting the transaction type code from the drop-down list;
- typing the code on the keyboard.
Switch Receipt method
Switch Method of obtaining defines the way in which the invoice received from the supplier is compiled:
- on paper;
- electronic.
Printable document forms
Document Invoice received is not intended for the formation of printed forms, however, if necessary, you can use the button to Seal print the following forms:
- Invoice for supplier;
Russian legislation obliges business entities that are payers of value added tax to issue an invoice when making settlements with counterparties. Requirements for the preparation of invoices, the procedure for issuing, registration and accounting are also established by law (Resolution of the Government of the Russian Federation of December 26, 2011 No. 1137). The importance of strict compliance with the requirements of this resolution is due to the fact that if regulatory authorities identify its violations, companies are denied tax reimbursement from the budget.
Implementation of legal requirements in 1C products
When carrying out accounting using the 1C program, companies can be confident in the correctness and validity of issuing invoices, filling out all the necessary details and complying with the value added tax rates. Any changes in current legislation are promptly reflected in updated versions of the program. In addition, there is a system for notifying accountants about introduced innovations. In automatic mode, the program will calculate the amount of advance tax payments and also remind you in advance about the deadlines for its payment.
Issuing invoices for sales
It is possible to create an invoice in 1C 8.3 on the basis of a document confirming the fact of sale of goods, provision of services or performance of work - a corresponding act or invoice. To do this, you need to go to the “Sales” menu - “Sales (acts, invoices)”.
In the journal of invoices that opens, we select the counterparty we need, in our example - Vodnik LLC.
We find the delivery note for the sale of fuels and lubricants; double-clicking opens the document itself. In the top line, click the “Create based on” button, select “Invoice issued” from the pop-up list.
A new document “Invoice issued for implementation (creation)” will open.
Without changing anything in the document, click the “Write” button. The document is generated automatically, the item, quantity and price are generated from the invoice. By clicking on “Print”, we display the generated invoice on the screen.
The form can be edited; the operator can freely carry out visual inspection of the document and, if necessary, make changes. In our example, it is clear that when entering the details of the counterparty into the system, its legal address was not indicated, and therefore the system did not include it in the invoice. When this is a one-time invoice for a given counterparty, you can make adjustments in printed form, but if long-term business relations are planned, you need to edit the information about this company in the “Counterparties” directory.
In our example, we manually edited the printed invoice form.
You can also create an invoice by clicking the “Write an invoice” button in the lower left corner of the open invoice.
An invoice is automatically created and assigned a number and date (without being displayed on the screen).
The third way to create an invoice from an invoice is the “More” button in the upper right corner of the document. When you click, a menu of possible operations with the document pops up, select “Create based on”, then “Invoice issued”.
An invoice in 1C 8.3 is also created in the journal of issued invoices. To do this, in the “Sales” menu, go to the “Invoices issued” section.
We select the counterparty we need and click “Create”, in the pop-up window we select “Invoice for sales”.
An electronic document “Invoice issued for sale” and “Creation” is created. It immediately contains the name of the counterparty we previously selected - Vodnik LLC.
Click “Add”. A list of delivery notes issued to this counterparty opens.
Select the implementation we are interested in and click OK.
The document is automatically assigned a number and date as described above. It is possible to print and edit the created document.
Invoice for advance payment
In the journal of issued invoices, invoices for advance payments are also generated.
However, before generating this type of invoice, it is necessary in the company’s accounting policy to select “Register an invoice always upon receipt of an advance payment” and at the same time uncheck the box “Accrual of VAT on shipment without transfer of ownership.”
After this procedure, we begin to generate an invoice for the advance payment, opening it in the journal of issued invoices.
We go straight to the line documents - grounds. The system automatically accesses receipts to the company's current account or cash register. In our case, funds in the amount of 100.00 thousand rubles were credited to the current account.
Click the “Select” button, then “Write”, the remaining details of the invoice for the advance payment are filled in automatically.
Important! In this document, printed forms are not available; the organization is given the right to develop an individual form of the document.
Created and posted invoices automatically enter the sales ledger for the corresponding tax period. The program independently calculates the amount of VAT in the sales book based on the entered entries in the journal of issued invoices. To do this, in the “Sales” menu, go to the sales book.
Select the tax period we need and click the “Generate” button.