When are the invoices issued for the advance payment? Requirements, rules and features

The seller, having received an advance payment, must create an account and register it in the sales book. Otherwise, the organization will be fined in the amount of 10 to 40 thousand rubles. In order not to violate the tax legislation, you need to clearly know when the invoice is issued for the advance, how to fill it, what are the requirements for document execution.

The Essence

An invoice is a document on the basis of which the buyer can present the incoming VAT to a deduction. The seller must create the invoice and send it to the counterparty upon payment and shipment of goods. In addition to different compilation times, these two documents also differ in the amount of information displayed.

Order

When are the invoices issued for the advance payment? Within 5 days of receipt of money. The invoice is made in two copies. If mistakes were made when issuing the document, the Federal Tax Service may refuse to deduct VAT from the buyer. But such sanctions do not apply to the seller. He must double tax: when receiving funds and at the time of implementation.

Accounts can be displayed in electronic and paper form. In the second case, both parties to the transaction should have technical equipment.

The invoice is issued only if the advance payment and the sale have been made in different tax periods. The amount of VAT payable is calculated on the basis of the results of the month. If payments and shipments occurred in the same period, the taxable base will not be distorted.

Requisites

They are not so little:

• Number and date of invoice (page 1);
• Name, TIN, CAT of the participants in the transaction (pages 2, 6);
• Payment details (page 5).
• Currency name (line 7);
• Names of goods (column 1);
• The amount of the advance payment (column 9);
• Tax rate (column 7);
• The amount of VAT (column 8).

An advance invoice for partial payment of an invoice is drawn up in the same way. Line 5 specifies the details of each payment. If the funds were received in a non-monetary form (barter or netting), then a dash is placed. Lines 3 ("Consignor"), 4 ("Consignee"), columns 2-6, 10, 11 should remain empty.

Nuances of filling accounts:

• To enter account numbers in a single register;
• If payment was received before the conclusion of the contract, then in the invoice should indicate the general name of the goods (for example, "household chemicals") and the maximum VAT rate;
• The presence on the document of additional marks (for example, "from Gazprom") does not make it invalid;
• The document is signed by the director and the accountant.

Box 1

This item contains the name of the goods for which an invoice for an advance is issued. When a document is issued, it is very important that the name of the product coincides with the one specified in the specification.

The buyer can transfer funds to the account of goods for which different rates of VAT are provided. How, in this case, is an invoice prepared for an advance payment? When a document is issued, the terms of the contract must be observed. If the data allows you to divide the volume of goods at different rates, you need to separate them in the account in separate items. Or write an invoice with a generic name and indicate a large bet.

The contract may provide for different delivery times. When you issue invoices for an advance, you do not need to split the amount into several positions.

Example

On 2 March, JSC received an advance in the amount of 12.9 thousand rubles. Two days later the accountant wrote out the invoice in two copies. One registered in the sales book, the second one was sent to the buyer. The sale of the goods occurred on April 23 for the amount of the invoice issued 12,9 thousand rubles. (VAT - 196.80 rubles). On the day of shipment, the accountant registered a new account in the sales book, and the previous one in the purchase book.

Continuous supply

Some enterprises, for example, telecommunications, operate on a prepayment basis. When are the invoices issued for advance payment by such organizations? At the end of the billing period, the amount of payments received, minus the cost of the services provided. If the shipment is made within 5 days after payment, the invoice is issued for sale.

Exceptions

Is it necessary to issue an invoice for an advance payment? No. The invoice is not issued if:

• The period of manufacturing of goods exceeds six months;
• The goods are not subject to VAT or zero rate.

An invoice for an advance is issued for a period of time? Not later than 5 days from the receipt of the advance. If payment and shipment are made in the same quarter, then the invoice can not be written out, since payment is not recognized as an advance payment. This interpretation of the FAS causes contradictions in the Federal Tax Service. According to Art. 168 of the Tax Code, an invoice for an advance is issued regardless of the period of shipment of goods. Since the interpretation of decisions is not the same, the disputes on this issue are most often resolved through the court.

Document management

If the advance payment and shipping took place in one quarter, then the declaration should indicate:

• Twice the tax base: for the amount of prepayment and the cost of sales;
• Once the tax deduction from the received money.

Example

The organization at the beginning of the year concluded a contract for the provision of communication services. Under the terms of the transaction, the buyer must first transfer the advance. The difference between the amount received and the cost of services rendered is counted against future advances. As far as the implementation of VAT with an advance is taken to a deduction. The table below shows the movement of funds. Let's take a closer look at when invoices are issued for an advance.

Refunds

Is an invoice issued for an advance if part of the funds need to be returned to the buyer? Yes. But in the event of a change in the terms of delivery, the seller must take the VAT included in the budget to be deductible and reflect all adjustments in the BU. The new account is not processed for the amount of the returned part of the funds. But in order to justify the deduction, on the previously issued document in the book of purchases you need to make a note "Return" and specify the details of the payment. The registration period is limited to one year.

There may be a situation where, after changing the conditions, the prepayment amount will exceed the new service cost. For example, if the buyer refused some of the goods or changed them to cheaper ones. The unworked part of the payment can be credited against future deliveries or returned to the buyer. At the same time, the amount is deducted in the form of the difference between the advance and the contract value.

Example

JSC in the first quarter received a full prepayment of goods worth 35.4 thousand rubles. (The VAT rate is 18%). In the same period, the accountant wrote out and registered the account for the amount of the advance payment, charged 5,400 VAT. In April, the funds were transferred to the budget.

In the II quarter the enterprise signed an additional agreement, according to which the buyer refuses the first order and changes the goods to the one that is subject to 10% VAT. The cost of this delivery is 29.7 thousand rubles. The advance received earlier is partially transferred to the account of future deliveries and returned to the buyer.

The difference in the amounts is 5.7 thousand rubles. These funds are transferred to the buyer. Overpaid amount of VAT (869 rubles.) The seller presents a deduction in the II quarter. In the sales book, an invoice for an advance is registered in the amount of 5,700 rubles. With the mark "Partial return".

In the II quarter, the organization shipped the whole batch of goods. The accountant issued and registered an account for the amount of 29.7 thousand rubles. The invoice for the balance of the advance is entered in the purchase book for the amount of 29.7 thousand rubles, and VAT (4531 rubles.) Is taken to be deducted.

How will the seller register the invoice?

In the sales book all the columns are filled except for 14, 16 and 19. At the time of shipment, the VAT amount can be presented to the deduction in full, if the advance is already worked out, or only a part from the advance payment. When shipping goods, the invoice for the amount of sales is entered in the sales book. But the goods can be shipped in several batches. For each, an invoice and advance payment can be provided. Two invoices are issued under the general rules, that is, if shipping and payment were made in different tax periods.

When completing a purchase book, the value of the goods in column 15 must correspond to that indicated in clause 9, regardless of the amount of goods shipped after the fact.

The column 7 of the purchase book is filled in if:

• Imports imported goods, the tax is levied at the customs;
• Travel expenses are paid;
• An unearned advance is returned.

The right to take the tax to a deduction does not depend on the payment. Therefore, you do not need to transfer payment details for advance payment to column 7.

Example

The seller received an advance in the amount of 59 thousand rubles. (VAT - 9 thousand rubles.). The first shipment was worth 50 thousand rubles. The same amount is displayed in column 9 of the account. But when registering the document in column 15 the full amount of the advance (59 thousand rubles) is indicated, and in column 16 - VAT to be deducted (7627.12 rubles). When shipping the next batch of 9 thousand rubles. In column 15 the entire amount of the advance (59 thousand rubles) is again indicated, and in column 16 - 1372.88 rubles. VAT.

How does the buyer register the invoice?

Having received an invoice for the above-mentioned advance, the buyer can take the VAT to a deduction. This right also arises after the entry of values. But this time the amount of VAT must match that indicated in the invoice. The document itself must be entered in the purchase book. In order to avoid a double reduction in the base, the deduction for the advance must be restored in full if the value of the received goods is equal to the prepayment amount, or partially.

In order to restore the accepted VAT, you need to register the account in the sales book in the same order as the invoices for shipping. But the transaction type code should be 21. The cost of goods from column 13b of the book must correspond to the figure indicated in point 9 of the invoice.

Example 1

When invoices are issued for an advance, the buyer registers the transaction for 59 thousand rubles. The first shipment was 50 thousand rubles. The same amount is indicated in the invoice for the sale and in the book of purchases. Immediately the part of the VAT accepted for deduction from the advance is restored: in column 13b - 50 thousand rubles, in column 17 - 7627.12 rubles. After receiving the second installment in the sales book, it is indicated, respectively, 9 thousand rubles. And 1372.88 rubles.

Example 2

OOO transferred the advance of JSC on March 2 in the amount of 100 thousand rubles. (VAT 18%) and on the same day received an invoice for a similar amount. The invoice was registered in the purchase book. Then on March 23 services were rendered in advance of 50 thousand rubles. (18% VAT). An invoice was also issued and registered for this operation. After that, the invoice for the advance is registered by the seller with the indication of the VAT amount (7627.12 rubles) in the sales book. So the part of the tax accepted to a deduction under the advance is restored.

Conclusion

The NK says that the invoice is issued within 5 days from the receipt of the money. But if the receipt of funds and shipment passed in the same tax period, the basis for calculating VAT will not be distorted. That is, the document can not be written out. Plus such a scheme is that the buyer can take VAT to a deduction and close the quarter. But such a scheme causes a lot of disputes with the tax. And defend their rights are in court. To avoid problems, you can bill for each delivery, and print it at the request of the counterparty. So the tax will not make claims, and buyers can always take VAT to deduction. But such a scheme will add a lot of paper work to the accountant.