The tax invoice is the main document in accounting, thanks to which the organization can reimburse the paid value added tax. This paper is usually intended for registration and formation of printed forms written out to customers. Since this type of documents is very often drawn up, the Tax Service has developed and approved a certain form of the tax invoice form. And now a violation in the execution of such a document can lead to serious consequences.
Instructions
Step 1
From 2011-01-11, a new form of filling out the tax invoice is in effect throughout the country. Its main differences from the previous sample are as follows. First, now it must be included in the Unified Register of Tax Invoices. Secondly, the required fields are now marked with an "X" (previously, on the contrary, those that were not used). Also, in the new form, some sections and items have been removed, for example, "Goods and transportation costs". However, the basic provisions for filling out the tax invoice remained the same. So, for example, a tax invoice needs to be drawn up only in printed form.
Step 2
The tax invoice must be processed by the person who is registered as a payer of value added tax and who has been assigned an individual tax number of the payer of this form of tax. If the invoice is drawn up by people or branches of enterprises that are not registered in this capacity, then the tax payer, which includes such subdivisions or under whose leadership such a person works, can entrust them with the right to issue the invoice. But at the same time, he is obliged to warn the tax authority about such a castling.
Step 3
It is imperative to fill in the field serial number of this document. As a rule, it is assigned according to the invoice number in the register of issued and received invoices.
Step 4
Next, you need to fill in the date of the statement. Typically, such an invoice is issued right on the day the tax liability arises. Be sure to mark the fields where it is necessary to indicate the full or abbreviated name of the company (basically, these are the data that are indicated in the statutory documents) or the last name, first name, patronymic of the person who is registered as a value added tax payer.
Step 5
Next, we move through the fields and fill in the tax number of the taxpayer. Or an indication of the number assigned by the registered payer to a company that is part of his division 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 register the full or abbreviated name specified in the statutory documents of the recipient.
Step 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, the tax rate and the tax amount (all in digital value) and, finally, we fix the total amount of those funds that must be paid including tax.
Step 7
You need to draw up an invoice in two copies - this is the original and a copy. Do not forget to make the appropriate marks in the upper left part of the document.
