The tax invoice is the main document in accounting, due to which the organization can recover the value added tax paid. This paper is usually intended for registration and the formation of printed forms issued to customers. Since this type of document is very often compiled, the Tax Service developed and approved a certain form of the tax invoice form. And now a violation in the design of such a document can lead to serious consequences.
Instruction manual
1
From January 11, 2011, a new form of filling in the tax invoice is valid throughout the country. Its main differences from the previous sample are as follows. Firstly, now it must be included in the Unified Register of Tax Invoices. Secondly, the necessary fields are marked with the “X” (earlier, on the contrary, those that were not used). Also, in the new form, some sections and paragraphs, for example, "Shipping costs", have been deleted. However, the basic provisions for filling out the tax invoice remained the same. So, for example, a tax invoice needs to be issued only in hard copy.
2
The tax invoice should be handled by the person who is registered as a payer of value added tax and who is assigned an individual tax payer of this form of tax. If, however, people or branches of enterprises that are not registered as such are engaged in the processing of the invoice, then the tax payer, which includes such units or under the direction of which such a person works, may entrust them with the right to issue the invoice. But at the same time, he is obliged to warn the tax authority about such castling.
3
Be sure to fill in the field with the serial number of this document. As a rule, it is assigned according to the invoice number in the register of issued and received invoices.
4
Next, you need to fill out the date of the statement. Typically, such an invoice is issued directly on the day the tax liability arises. Be sure to note the fields where it is necessary to indicate the full or abbreviated name of the company (mainly these are the data that are indicated in the charter documents) or the surname, name, patronymic of the person who is registered as a payer of value added tax.
5
Next, move through the fields and fill out the tax number of the taxpayer. Or an indication of the number that the registered payer assigned to the company, which is part of its unit and is engaged in activities for which VAT is paid. We also indicate the actual location or place of the tax address of the VAT payer. And do not forget to write the full or abbreviated name indicated in the statutory documents of the recipient.
6
A required field is a description of the purchased goods (as well as works or services) and their quantity. Here we indicate the main financial provisions - this is the delivery price excluding tax, tax rate and tax amount (all in digital value) and, finally, we fix the total amount of those funds that must be paid taking into account tax.
7
Draw up the invoice in two copies - this is the original and a copy. Do not forget to make appropriate marks in the upper left part of the document.
