An invoice is a document on the basis of which the buyer accepts a deduction of the amount of VAT for services performed, work or goods presented by the seller. Tax laws impose very stringent requirements on the rules for processing and drawing up invoices. This is due to the fact that the possibility of receiving a VAT deduction by the customer or buyer directly depends on how correctly they are drawn up.
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In order to properly issue an invoice, a number of rules must be taken into account.
1. The invoice is issued in the manner that takes into account when it is compiled by the supplier - directly when performing work, shipping goods, transferring property rights, or when receiving partial payment on account of the planned deliveries of goods, services or works.
2. Begin the execution of the invoice invoice by indicating the date of preparation of the document and its serial number.
3. When issuing an invoice, it is necessary to note the mandatory details specified in the relevant articles of the Tax Code.
4. Errors made during the preparation of the invoice invoice require amendments in the manner prescribed by paragraph 29 of the rules, which are approved by government decree. Each correction in the invoice must be certified by the seal of the seller and the signature of the head, the date of the correction must also be indicated.
5. All invoices received by customers or buyers must be registered in the purchase book, on the basis of which the amount of VAT deductions for the tax period is determined.
6. All invoices issued by vendors or sellers must be registered in the sales book, on the basis of which the amount of VAT calculated for payment of the tax period is calculated. If it turned out to issue an invoice with an error, then corrections are made to the sales book.
7. After all necessary details are filled in the invoice, it must be certified by the signature of the head of the organization and the chief accountant.