Upon receipt of advances invoice. Typical errors in invoices for prepaid transactions

19.10.2019

When an organization receives an advance payment, she must complete the invoice and enter the information in the sales book. If she does not do this, the Tax Inspectorate will impose penalties on her in the amount of from 10,000 to 40,000 rubles.

Invoice (Invoice) is kind of document, which the client can provide to deduct input VAT. An enterprise engaged in the sale of goods is obliged to generate such a document as an invoice and send it to the counterparty upon actual shipment or upon payment for the products. In addition to differences in the rules for their compilation, there are also differences in the information contained.

To determine the base subject to VAT, the following are taken into account: all taxpayer income received in cash or in kind.

The moment for calculating the tax becomes the date of the earliest event:

The moment of sale, shipment of goods or the date of provision of services specified in the relevant agreement.
The date of partial or full repayment of the amount of payment for goods or services specified in the contract. Therefore, in the event of receipt of funds, the seller is obliged to calculate the amount of tax and its base at the rate of 18/118 or 10/110 - this depends on the rate at which the products are sold.

Exist three types of invoices:

A document, the requirements for which are regulated in the Tax Code of the Russian Federation - "shipping", such an unofficial name they received. They are issued upon the actual sale of goods, the provision of services, or upon the transfer of property into the ownership of the client.
Advance Invoices (ADFs)- compiled upon receipt of an advance payment or advance payment. They are formed in accordance with the requirements of the legislation, which are prescribed in the Tax Code of the Russian Federation.
Adjustment act- this, which is made up in the event of a decrease in the value of the goods or its volume. It is intended to clarify the changed data. Introduced into the legislation as a legal category in accordance with the law No. 245-FZ of the Tax Code of the Russian Federation of July 19, 2011.

The advance document and the shipping document have the same legal effect. They are both required.

Distinction criteria invoices of advance type from shipping:

Formation and filling period. ASF is compiled upon receipt of an advance payment, and a shipping invoice is drawn up upon the sale of a product or the provision of a service.
The degree of filling in the information in the form- for objective reasons, in the invoice of the first type it may not be possible to fill in all the lines of the document - this is taken into account in the legislation and is contained in the regulations of the Tax Code of the Russian Federation.

Transfer times

In accordance with the laws of the Russian Federation, the advance invoice must be transferred to the buyer within 5 calendar days from the moment of receipt of funds transferred to the prepayment account.

If the last day falls on a holiday or weekend, then normative act shall be formed no later than the business day following such day.

It is issued in two equal copies: the first is intended for the buyer, the second is subject to storage in the company, as well as mandatory registration in the sales book.

Despite the fact that the legislation does not provide for a mechanism for taking responsibility for its non-compliance, in cases where the seller has not issued the ASF, the client has the right to claim the document in court.

Issuing an invoice

Information and requisite data required for filling out the ASF document:

assigned serial number and date of invoicing - line 1;
the full name of the parties to the sale and purchase process in accordance with the previously concluded agreement, as well as the TIN and KPP of the organizations-parties to the transaction - pages 2 and 6;
details specified in the payment document - page 5;
the name of the currency used for settlements between firms - p. 7;
extended name of products or services - column 1;
amount of advance or prepaid payment – gr. nine;
the amount of the accrued contribution for VAT tax - gr. eight.

With partial payment, compilation also occurs. Line 5 reflects the data of each payment document. In cases where payment was made in a non-monetary form - by barter or by mutual settlement, then a dash is put in line 5. The third and fourth line (consignor and consignee), as well as columns 2 to 6, 10 and 11 - should not be filled out.

Nuances when filling out the ASF

The Ministry of Finance is of the opinion that data on invoices for advance payments and shipping should be entered in single list. This approach is quite logical and justified in view of the same purpose of issuing these documents - the deduction of VAT contributions.

If the prepayment to the account of the seller organization was received before the contract was drawn up, then in column 1 of the ASF the general name of the product is entered, and not the specific one.

With a generalized indication of the goods, the VAT rate is calculated - 18/118, and if the registration takes place under the contract, then depending on the chosen method - 18/118 or 10/110, in direct proportion to the commodity item.

Persons authorized to control and draw up documents and their circulation may make notes on invoices, if appropriate - in such cases they will not be invalidated.

ASF must be signed by the head of the enterprise and the chief accountant, or in their absence by authorized employees with the right to sign. An individual entrepreneur or a person replacing him is obliged to certify the document with a signature, and indicate information about the certificate state registration. Similar rules apply to all types of invoices.

General information about the features of filling the ASF:

Formation unified register SF numbers.
If an advance payment is received on the account of the seller, then VAT is charged at the maximum possible rate, and in the field name of the goods its general name is indicated.
You can make additional, relevant notes in the document.
The approval of the ASF is carried out by the head of the company and the chief accountant.

When registering, column 1 indicates the full name of the product, it is in without fail must match the written specification.

If an advance payment is made for goods with different tax rates, then they must be allocated in the invoice for different positions or in such a case, a document is issued with common name goods, which indicates the maximum VAT rate.

Even if the deliveries are made on different dates, the data in the DSA does not need to be separated into different items.

If the ASF is issued under the conditions of regular and constant deliveries, then it is drawn up at the end of the billing period and is prescribed for the amount of payments received minus the services rendered. If shipment occurs within a period not exceeding 5 days from the date of payment, then invoice issued for sale.

When making an advance payment and shipping goods in the same quarter, when preparing a declaration to the tax office, it is necessary to display the following information:

Taxable base - for the amount of prepayment and the cost of goods sold.
The amount of the accrued VAT contribution from the funds received in cash and in kind (once).

If part of the money needs to be returned to the buyer, then when issuing the ASF, the seller must deduct the deducted VAT and make all the necessary adjustments to the BU. SC is not issued for the returned funds. However, to justify the actions in the purchase book, mark "Return" with details. The term for registration is limited to 1 year.

If the amount paid as an advance payment or prepayment exceeds the cost of services or goods under the new conditions, then the resulting surplus should be taken into account against future deliveries or returned to the client.

All columns are filled in the sales book, except for 14, 16, and 19. At the time of payment, you can present the full amount of accrued VAT for deduction if the advance payment was fully covered, and partial if the prepayment was covered. When sending goods, invoice information recorded in the sales book.

If it is produced by more than one batch, then an equal amount of ASF is compiled. When registering a purchase book, the information in column 15 must match the data in paragraph 9, not taking into account the amount for which the products were shipped.

Column 7 in this book is recorded in the following cases:

When importing goods. The tax on it is withheld at customs.
Travel expenses are covered.
In case of return of unused advance payment.

Details of the payment document do not need to be entered in this column.

The buyer after receiving the ASF can produce tax deduction VAT. Information about the received document recorded in the shopping book. To prevent a double decrease in the base, you need to fully restore the amount of the deduction if the amount of purchased goods is equal to the amount of the prepayment and partially if they are not paid in full.

To restore full VAT, you must display the invoice in the sales book according to the same rules as when shipping. However, the transaction code should be 21. The price written in the book in column 13b must match item 9 of the ASF.

An advance invoice is not issued for future deliveries of products or services that have a production process longer than 6 months, the value is taxed at a zero rate, and if they are exempt from tax.

Prepayment

Prepayment happens several types:

Complete, while the full repayment of the amount of the expected delivery of goods or services.
Partial- a certain part or an agreed amount of the total cost of the product is paid before it is shipped to the buyer.
revolver- applies to regular deliveries with long-term interaction.

An advance payment is a payment made against products that are delivered within a certain time period. The production process does not depend on it, in contrast to the advance calculation - this is underlies their differences.

A sample of filling out an invoice for an advance payment in 1C is presented below.

Invoicing is the responsibility of the seller. This form allows the buyer to recover VAT from the budget. Moreover, the buyer has the possibility of deducting not only at the time of purchase, but also when transferring an advance to the seller. Having received an advance payment from the buyer, the seller is obliged to fill out an invoice within five days and issue it to the payer. From 10/01/2017, a new form is filled out. The new form, as well as a sample of filling out an advance invoice, can be downloaded in the article below in excel format.

An invoice is issued by the seller in all cases of receiving an advance from the buyer, except for the following:

Valuables, services or works for which an advance payment has been made are not subject to VAT;
these valuables are taxed at a rate of 0%;
the production of goods, services or works will take a long time, more than six months.

The term for issuing is 5 days from the date of receipt of advance funds to the seller's settlement account. If the deadline falls on a non-working day, it is moved to the next business day.

It raises doubts about the need to issue an invoice in the case when the shipment against the advance payment is carried out within five days. Is it necessary to insert the form in question in this case? The tax authorities are of the opinion that such an obligation exists. The Finance Ministry takes a different view. However, in order to avoid problems with the Federal Tax Service, it is still better to fill out an invoice form and provide it to the advance payer.

From 10/01/2017, a new invoice form has been applied, its form was approved by Resolution No. 981 of 08/19/2017. The changes that have been made to the new form since 10/01/2017 are discussed in detail in, which provides a sample of filling out the document upon shipment.

Changes filling out a new form from 01.10.2017:

Below you can download the current form for 2017 and a completed sample invoice for advance payment in excel for free.

Completing an invoice for advance payment from October 2017

When the form is issued to the buyer in connection with receiving an advance payment from him, you need to fill it out in a special way. Below is a detailed discussion of what needs to be filled in and what is not.

How to fill in the lines of the form from 10/01/2017:

1 - the number of the form and the date of compilation. Everything is clear with the date - one of the next five days of the allotted time for issuing an invoice upon receipt of an advance. As for the number, it is recommended to maintain a single continuous numbering for all issued invoices. The prefix A can be omitted; it is also not necessary to number the advance s / f separately. The filling rules allow you to maintain a single numbering.
1a - the number and date of the correction, is filled out only according to the secondary forms;
2-2b - details of the seller, filled in the same way as in the shipping s / f;
3 and 4 - do not need to be filled in, since the fact of shipment has not been recorded;
5 - the line must be filled in, the number and date of the order, on the basis of which the advance payment was made, is entered here;
6-6b - details of the buyer, the fields are filled in by analogy with the shipping invoice;
7 - information about the currency in which the advance was received;
8 - not filled.

Table new form invoices from 01.10.2017 must be filled in:

1 - the name of the values, you can specify the generalized name of the goods, services, works. Many people write the word “advance” in this column, this is not required, according to the filling rules, in this field it is necessary to indicate information about goods and materials, services or work.

This material is a kind of reminder for accountants who draw up prepayment documents related to VAT. The article provides the rules for issuing an "advance" invoice, its registration in the sales book and the purchase book, as well as the timely accrual and deduction of VAT. The material is intended for both suppliers and buyers.

When to issue and register an advance invoice

What actions should be taken by the parties to the transaction if the buyer transfers the prepayment to the supplier? Chapter 21 of the Tax Code provides for the following algorithm.

Advance payment

Having received an advance payment (advance payment), the supplier, within 5 calendar days, issues an advance invoice to the buyer with the allocated VAT amount (clause 3 of article TC RF). The supplier registers this invoice in the sales book, and the buyer in the purchase book.

VAT allocated in the "advance" invoice, the supplier is obliged to transfer to the budget, and the buyer has the right to present for deduction (clause 9, article of the Tax Code of the Russian Federation).

Shipment of goods on account of the previously received prepayment

At the time of shipment, the parties to the transaction once again register the "advance" invoice. This time, the supplier makes an entry in the purchase ledger and the buyer makes an entry in the sales ledger.

VAT allocated in the "advance" invoice, the supplier can accept for deduction (clause 6 of article TC RF). The buyer, in turn, is obliged to restore the previously accepted deduction (subclause 3, clause 3, article of the Tax Code of the Russian Federation) and pay tax to the budget.

When an "advance" invoice is not issued

There are cases where the above algorithm does not work. Thus, an “advance” invoice is not issued if the shipment took place no later than 5 calendar days from the date of receipt of the advance payment. This opinion was expressed by the Ministry of Finance of Russia in a letter dated 18.01.17 No. 03-07-09 / 1695 (see "").

In addition, an “advance” invoice can be dispensed with if the buyer is not a VAT payer, or is exempt from the obligation to pay this tax. This is directly stated in subparagraph 1 of paragraph 3 of Article of the Tax Code of the Russian Federation. Specialists of the Ministry of Finance confirmed that the specified norm applies to buyers who are “simplifiers” (letter No. 03-07-09 / 1380 of March 16, 2015; see ""). On our own behalf, we would like to add that “sponsors”, entrepreneurs on the PSN, payers of the unified agricultural tax and those who received exemption under the article of the Tax Code of the Russian Federation also fall under the specified norm.

Finally, an “advance” invoice is not issued when exporting goods taxed at a zero rate. The fact is that, according to paragraph 1 of Article of the Tax Code of the Russian Federation, an advance payment for goods that are taxed at a zero rate is not included in the tax base. Consequently, an “advance” invoice is not needed here either (letter of the Ministry of Finance of Russia 10.01.18 No. 03-07-08 / 142; ""). The same rule applies in a situation where an advance payment is made as part of transactions that are fully exempt from VAT under the article of the Tax Code of the Russian Federation.

Details of the "advance" invoice

An invoice for an advance payment is drawn up in the same way as a “regular” invoice (the filling rules are given in the article “”). But there are some features that need to be taken into account when filling out individual fields of the "advance" invoice (see Table 1).

Table 1

Rules for filling in individual lines of the "advance" invoice

Number	Name
Invoice header
	INVOICE No. ___ dated _______________	"Advance" invoices are numbered in general chronological order along with regular invoices. There is no special numbering procedure for invoices for prepayment (letter from the Ministry of Finance of Russia).
	Shipper and his address
	Consignee and his address	A dash is always put (letter of the Ministry of Finance of Russia)
	To the payment and settlement document No. ___ dated _______________	The number and date of the payment and settlement document is put or cash receipt for prepayment. It is permissible to indicate only the last three digits in the number of the payment order (letter of the Ministry of Finance of Russia) In case of non-cash settlements, line 5 is not filled out
Table in the invoice
	unit of measurement	Always put a dash
	unit of measurement symbol (national)	Always put a dash
	Quantity (volume)	Always put a dash
	Price (tariff) per unit of measurement	Always put a dash
	Cost of goods (works, services), property rights no tax - total	Always put a dash
	including excise tax	Always put a dash
	tax rate	The estimated rate is indicated: 10/110 or 18/118 (clause 4 of article TC RF)
	The cost of goods (works, services), property rights with tax - total	The entire prepayment amount including VAT is indicated
	Country of origin of goods digital code	Always put a dash
	Country of origin of goods short title	Always put a dash
	Number of customs declaration	Always put a dash

Registration in the book of purchases and the book of sales

When transferring an advance payment, entries in the sales book from the supplier and in the purchase book from the buyer are made in the period when the “advance” invoice is issued.

When goods are shipped on account of prepayment, an entry in the purchase book from the supplier is made in the shipment period. The entry in the buyer's sales book is also made in the shipping period, and not in the advance payment period.

The prepayment invoice is registered in the purchase book and in the sales book in the same way as a "regular" invoice. But there are features that need to be taken into account when filling in individual fields (see Table 2 and Table 3; see examples of filling in the article "").

table 2

Rules for filling in individual fields of the purchase book when registering an "advance" invoice

Table 3

Rules for filling in individual fields of the sales book when registering an "advance" invoice

Number	Name
What records does the seller make when receiving an advance?
	Operation type code
What records does the buyer make when shipping the goods and restoring the previously accepted deduction
	Operation type code
	Buyer name	data from line 6 of the "advance" invoice
	TIN / KPP of the buyer	data from line 6b of the "advance" invoice

What to do with the "advance" invoice when canceling a transaction

It happens that the buyer and the seller terminate the contract under which the advance was previously transferred. If the seller returns the prepayment to the buyer, then the parties to the transaction must proceed as follows.

The seller needs to register an "advance" invoice in the purchase book. In column 7 "Number and date of the document confirming the payment of tax" the supplier should indicate the details of those documents that confirm the return of the advance payment. Then, on the basis of paragraph 4 of Article of the Tax Code of the Russian Federation, the seller has the right to deduct the VAT accrued upon receipt of the prepayment (see "").

The buyer, on the contrary, needs to restore the previously accepted deduction and pay VAT to the budget. At the same time, he must register the "advance" invoice in the sales book.

Sometimes, after the termination of the transaction, the supplier does not return the money to the buyer. Instead, the parties agree to pay off the debt in some other way. AT tax code No general guidelines whether the supplier can accept the deduction under such circumstances. For this reason, each situation has to be considered separately, based on the explanations of officials and judicial practice. So, if the advance is repaid by offsetting mutual claims, then VAT cannot be deducted (Decree of the Federal Antimonopoly Service of the West Siberian District dated 12.10.12 No. А03-3477/2010). If the advance is offset against payment under another agreement, then the deduction is acceptable (see "").

Please note: it is easier to avoid mistakes when filling out invoices if you issue them in in electronic format. Recall that the exchange of legally significant electronic documents(waybills, invoices, contracts) is made using special systems through electronic document management operators (EDM). This, in particular, is the "" service from SKB Kontur.

Organizations and entrepreneurs who have electronic signature for tax reporting, they can send an unlimited number of invoices, waybills and other documents to counterparties right now free of charge through the Kontur.Diadoc system as part of the "Unlimited for 2 months" campaign.

An invoice is a basis document for the buyer to accept the VAT amounts presented by the seller for deduction in the manner prescribed by Ch. 21 of the Tax Code of the Russian Federation (paragraph 1, clause 1, article 169 of the Tax Code of the Russian Federation). We will tell you about when you need to issue an invoice for advance payment in our consultation.

Got an advance? Don't forget to charge VAT

When determining the tax base for VAT, sales proceeds are determined on the basis of all income of the taxpayer associated with settlements for payment for goods (works, services) received by him in cash or natural forms(Clause 2, Article 153 of the Tax Code of the Russian Federation).

At the same time, the moment of determining the tax base for general rule the earliest of the following dates is recognized (clause 1 of article 167 of the Tax Code of the Russian Federation):

day of shipment (transfer) of goods (works, services);

the day of payment, partial payment on account of the forthcoming deliveries of goods (performance of work, provision of services).

The foregoing means that having received an advance payment for the supply of goods, performance of work or provision of services, the seller must calculate VAT payable to the budget at the estimated rate of 18/118 or 10/110 (clause 4 of article 164 of the Tax Code of the Russian Federation). Which tax rate to apply depends on the rate at which the sale of goods, performance of work or provision of services for which the advance was received is taxed.

Advance invoice due date

When to issue an advance invoice? Recall that when selling goods, performing work, rendering services, an invoice is issued no later than 5 calendar days from the date of shipment of goods (performance of work, provision of services).

An "advance" invoice must also be drawn up within 5 calendar days from the date of receipt of the advance (clause 3, article 168 of the Tax Code of the Russian Federation). Moreover, if the last day of the term falls on a weekend or non-working holiday, an invoice must be issued no later than the working day following such a day (clause 7, article 6.1 of the Tax Code of the Russian Federation).

When an advance invoice is not issued

An invoice for an advance payment is not drawn up if an advance payment is received on account of the forthcoming deliveries of goods (performance of work, provision of services), which (paragraph 3, clause 17 of the Rules, approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137):

or have a production cycle duration of more than 6 months;

or taxed at a tax rate of 0%;

or not subject to taxation (exempted from taxation).

In addition, the latest clarifications of the Ministry of Finance confirm that it is also not necessary to issue an “advance” invoice when the shipment took place within 5 calendar days from the date of receipt of the advance payment on account of this shipment (Letter of the Ministry of Finance of November 10, 2016 No. 03-07-14 /65759).

In general, it can be noted that, according to the advance invoice, the terms for issuing in 2018 have not changed compared to 2017.

Rules for issuing invoices for advance payment in 2017-2018

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advance invoice — the 2017-2018 nomination rules have some peculiarities. It must be drawn up by the organization immediately after receiving the appropriate prepayment from the counterparty. What are the rules for its formation, we will consider in our article.

What is an advance invoice?

What is the specificity of such a document as an advance invoice, and how does it differ from other types of invoices, in particular, the “shipping” invoices familiar to many payers?

Upon closer examination of the provisions of Art. 169 of the Tax Code of the Russian Federation, which introduces invoices as a legal category, it can be fixed that the legislator distinguishes 3 types of invoices.

A document that is issued during the actual sale of goods (performance of work, provision of services) or transfer of rights from one entity to another. Requirements for its content are specified in paragraph 5 of Art. 169 of the Tax Code of the Russian Federation. Unofficially, such invoices are called "shipping" invoices.
An invoice that the supplier must issue to the buyer upon receipt of an advance payment for goods or work. Requirements for its structure are contained in clause 5.1 of Art. 169 of the Tax Code of the Russian Federation. Invoices of this type are precisely advance.
Adjustment invoice - was introduced into the Tax Code of the Russian Federation as a legal category of the law dated July 19, 2011 No. 245. It is activated if the supplier has reduced the price or volume of goods - in order to clarify the relevant data.

Interestingly, in the provisions contained in paragraph 1 of Art. 169 of the Tax Code of the Russian Federation, the corrective invoice is unequivocally allocated to an independent category. The classification of invoices into shipping and advance invoices is carried out in the Tax Code of the Russian Federation somewhat veiled, but in fact it is present.

Thus, the legislator provides for the following classification of invoices:

regular invoice;
a document drawn up by the seller upon the transfer by the client of an advance payment for the goods;
corrective invoice.

Let us consider in more detail for what purposes an advance invoice can be used.

Purpose of advance invoices

An invoice is a source that serves as a legal basis for the presentation by the company - the purchaser of goods (work, services) of the amount of VAT included in the structure of the selling price, for deduction, provided by law. The legislator in paragraph 3 of Art. 168 of the Tax Code of the Russian Federation directly instructs the seller to send this document to the buyer upon receipt of an advance payment for the delivered goods (work or service), as well as upon the actual fulfillment by the supplier of his obligations.

Having an advance invoice in hand, the purchasing organization can, as if it had a shipping document, exercise the right to deduct VAT (clause 12, article 171 of the Tax Code of the Russian Federation).

Thus, the advance and shipping documents have the same legal significance. The legislator has established the form in which they must be drawn up - its structure is given in Appendix 1 to Decree of the Government of the Russian Federation of December 26, 2011 No. 1137.

You can download the invoice form from our website.

In turn, for the adjustment invoice is also set special form- in Appendix 2 to Decree No. 1137.

You can download the corrective invoice form on our website.

There are 2 main criteria for distinguishing between advance and shipping invoices:

the time of preparation (an advance document is drawn up upon receipt of an advance payment by the seller, a shipping document is drawn up upon the sale of goods or the performance of work);
completeness of filling (information in some of the items of the advance invoice, for objective reasons, cannot always be entered - and this is taken into account by the legislator).

Let us study the specifics of both of these criteria in more detail.

When is an advance invoice issued and how is it recorded?

As we noted above, the legislator instructs the supplier to generate an invoice for the buyer upon the sale of the goods, the performance of work, or after receiving an advance payment for the relevant obligations.

There are exceptions to this rule. In accordance with paragraphs 3–5 of paragraph 1 of Art. 154 of the Tax Code of the Russian Federation, clause 17 of the Rules for Maintaining the Sales Book, advance invoices are not drawn up if:

the period of production of goods is more than 6 months;
goods (works, services), which, in accordance with paragraph 1 of Art. 164 of the Tax Code of the Russian Federation are taxed at a rate of 0%;
goods, works, services are not subject to VAT or are exempted from taxation in accordance with Art. 149 of the Tax Code of the Russian Federation;
the taxpayer received an exemption under Art. 145, 145.1 of the Tax Code of the Russian Federation.

The terms of the actual formation of the advance and shipping invoices may differ due to the discrepancy between the terms of transferring the prepayment for the goods and its sale. However, in both cases, the relevant document must be drawn up within 5 days - from the moment of the first or second event (clause 3, article 168 of the Tax Code of the Russian Federation).

An invoice of any type must be drawn up in 2 copies - the first is handed over to the buyer, the second remains with the company and is subject to registration in the sales book (clause 2 of Appendix 5 to Resolution No. 1137).

It can be noted that the legislator obliges sellers to provide invoices to buyers, but does not provide for liability mechanisms for failure to comply with the relevant instruction. However, the buyer has the right to request an invoice from an unscrupulous counterparty through the court.

Features of filling out a sample invoice for advance payment

The advance invoice must contain (based on the requirements of clause 5.1 of article 169 of the Tax Code of the Russian Federation):

date of preparation of the document, serial number (they must be included in line 1);
information about the seller and the client - the names of firms, their addresses, TIN, KPP (in lines 2, 2a, 2b, 6, 6a, 6b);
data on the payment document confirming the transfer of the advance - number and date (recorded in line 5);
the name of the settlement currency, as well as its code - in accordance with OKV (line 7);
the name of the product/work for which the advance was transferred - as it sounds in the contract between organizations (in column 1);
the VAT rate established for a specific type of product - and it should be designated as a calculated one - 10/110 or 18/118, and not 10 and 18% (in column 7);
the amount of calculated VAT - in rubles and kopecks without rounding (in column 8);
the amount of the prepayment received, also in rubles and kopecks (in column 9).

You can download a sample of the completed invoice for advance payment on our website.

The requirement to indicate the amounts of VAT and prepayments in rubles and kopecks without rounding is given in paragraph 3 of the Rules for filling out invoices, letter of the Ministry of Finance of the Russian Federation dated 04.22.2014 No. 03-07-07 / 18585. This rule also applies to shipping invoices.

Information for the remaining columns of the advance invoice, in all likelihood, the supplier will not have at the time of the preparation of the document. Actually, the indication of such is not required if you follow the provisions contained in clause 5.1. Art. 169 of the Tax Code of the Russian Federation. In turn, when filling out the shipping invoice, they may well be available - as information about the consignor and consignee, recorded in the 3rd and 4th lines. They must be indicated in the relevant document in the same way as other information required in accordance with paragraph 5 of Art. 169 of the Tax Code of the Russian Federation.

So, the fundamental differences between the advance invoice and the shipping invoice are:

in the less stringent requirements of the legislator for filling out (which is explained by the fact that some of the information provided for by the structure of the form, which is approved by Decree No. 1137, may not be available to the taxpayer);
the need to indicate the VAT rate in the document as a calculated one - in the format 18/118 or 10/110.

At the same time, both types of invoices have the same legal force in terms of the realization by the buyer of the goods of the right to deduct VAT.

Filling out an advance invoice: the nuances

There are a number of nuances that are useful to pay attention to when generating an invoice according to the specified scheme.

The Ministry of Finance of the Russian Federation in letter No. 03-07-11 / 427, issued on 10/16/2012, expresses the opinion that the serial numbers of advance invoices should be entered in a single list with those that are established for shipping invoices. This is quite logical, based on the point of view that these types of invoices are intended for the implementation of the same legal actions in terms of the buyer's right to VAT deduction.

In some cases, an advance payment from the seller is received even before the conclusion of the contract, which indicates the names of the goods to be included in column 1 of the advance invoice. The letter of the Ministry of Finance No. 03-07-09/22, issued on 07/26/2011, contains the opinion that in such cases the generalized name of the product should be reflected in the invoice (for example, "confectionery").

If an advance payment is received for goods that are sold at rates of 10 and 18%, groups of goods must be distinguished in the advance invoice and the corresponding tax rate must be entered for each group - 18/118 or 10/110 (clause 1 of the letter of the Ministry of Finance No. 03 -07-15/39 of 03/06/2009).

It can be noted that the employees of the organization responsible for the document flow, for the convenience of storing and using advance invoices, have the right to indicate Additional information in additional lines and columns that do not change the form of the invoice (clause 9 of the Rules for filling out an invoice, letters of the Ministry of Finance of the Russian Federation of 04/08/2016 No. 03-07-09 / 20121, of 02.26.2016 No. , dated 11/24/2015 No. 03-07-09/68169, dated 04/08/2016 No. 03-07-09/20121).

The advance invoice must be signed by the head of the company and the chief accountant (or employees who replace them). If the business is owned by an individual entrepreneur, then he or a person authorized by him must sign the document, but in any case, the invoice must indicate the details of the certificate of state registration of this individual entrepreneur. The same rules are established for shipping and adjustment invoices.

Upon receipt of prepayment, the supplier must issue an advance invoice in the form used for shipping invoices. This document is used to charge tax from the seller and accept VAT for deduction from the buyer. A feature of the advance invoice is that it indicates the estimated tax rate, and some indicators inherent in the shipping invoice may be missing. Increased attention is required when issuing invoices when receiving advances for goods, works, services taxed at different tax rates.

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When invoice is issued. Sample Fill

Receipt of advance amounts from customers requires the issuance of an invoice. You have 5 days from the date of receipt of the money to complete this action. The generated invoice is called an advance invoice and is drawn up in two copies. The first is to be transferred to the person from whom the cash, and is used to make an entry in the purchase books, the second remains at the place of the extract to justify the registration entry in the sales book. We will tell in the article how an advance invoice is drawn up, we will give a sample filling.

When is an advance invoice issued?

The basis for issuing this form is the receipt of an advance payment from the buyer, and it can be expressed both in cash and in cash. material form. Read also the article: → "Invoice: sample filling, form." It is not necessary to issue a s / f if the advance payment was received on account of the future shipment of goods and materials (services, works):

Not subject to value added tax in accordance with Article 149 and paragraph 2 of Article 146 of the Tax Code of the Russian Federation;
Taxable at a zero rate in accordance with paragraph 1 of article 164;
Having a long cycle production process manufacturing, according to the List prepared Russian government No. 468 dated July 28, 2006, as amended. from 30.03.16.;
Sold in territories that do not belong to the Russian Federation.

Transactions upon receipt of an advance from the seller

The seller, having received money from the client on account of the future shipment, is obliged to perform the following actions:

Select VAT from the amount received and make a posting on its accrual for payment;

Prepare s / f within 5 days;

On the day of the actual shipment on account of the advance received earlier, issue the invoice again;

Send VAT accrued from the shipment for payment;

VAT calculated upon receipt of the prepaid amount, send for deduction;

Advance s / f to register in the book of purchases.

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advance invoice

Upon receipt of the advance payment, an advance invoice is issued. This is done by the seller and registers the document in the sales book, as he must charge VAT on the advance payment.

Let's find out together in which cases an advance invoice is issued, consider the procedure for filling in the individual details of the document, which is issued upon receipt of an advance payment. And a visual sample will help you compose it quickly and without errors.

What is an advance invoice

To understand what an advance invoice is, let's see how it differs from a regular shipping invoice.

An invoice is a document on the basis of which the buyer of goods, works or services can make a VAT deduction. When the seller company receives an advance payment for its goods, it is obliged to issue an invoice to the buyer company, it does not matter whether the seller shipped the goods or not. This will be the advance invoice.

The Tax Code of the Russian Federation (clause 2, clause 1, article 167 of the Tax Code of the Russian Federation) allows buyer firms to make VAT deductions on the basis of an advance invoice, even if the goods have not yet been received.

What is the difference between advance invoice

An advance invoice differs from a regular invoice in the reason for which it is drawn up, the time it was drawn up, and some details of registration. So, he writes:

upon receipt of money from the buyer on account of deliveries;

regardless of the shipment of goods;

without specifying some details (this will be discussed below);

Please note that the VAT rate (18/118 or 10/110) must be included in it.

Important! The advance invoice has the same force as the shipping invoice, so it cannot be neglected.

When is an advance invoice issued?

In 2017, an advance invoice is issued when the seller receives an advance payment or part of an advance payment for his goods (services, works) (clause 3, article 168 of the Tax Code of the Russian Federation).

Such a document must be issued no later than five working days from the date of receipt of the money (clause 3 of article 168 of the Tax Code of the Russian Federation)

However, this seemingly simple position is fraught with many ambiguous situations and questions. We will now look into them.

Situation when issuing advance invoices

How to proceed so that there are no problems

Several advances received from the same buyer at the same time

You issue one invoice for the total amount, indicating all payments received on that day, and allocate VAT

After receiving the advance payment, the supplier company almost immediately shipped the goods to the buyer

According to the Tax Code of the Russian Federation, an invoice can be issued upon shipment or upon payment for the goods (prepayment), it all depends on what happened earlier. That is, if the advance came first, then you draw up the advance invoice immediately, even if shipment immediately follows *

How many copies of the advance invoice should be issued to the taxpayer

The invoice is drawn up in two copies, one is sent to the buyer, the other is filed in the sales book

If an advance payment comes from the buyer company, you ship part of the goods to it, is it possible in this case to issue an advance invoice for the amount remaining from the sale

No, you can't do that. When an advance payment is received from the buyer company, you must issue an invoice for the entire advance payment within five working days so that the counterparty can declare VAT deductible. And after the shipment of the goods or part of it, you already issue a regular invoice.

* Many firms neglect this rule so as not to get involved in unnecessary paperwork. But if such neglect is revealed in tax audit the organization will suffer financially.

Draw your attention to that yes, the Ministry of Finance has repeatedly emphasized that if the prepayment is immediately followed by shipment, then there is no need to draw up an advance invoice. However tax office(letter No. KE-4-3/3790 dated 03/10/2011) refutes this provision and punishes organizations that do not issue an invoice for an advance payment with simultaneous shipment.

In addition to the above cases, it is worth mentioning separately that if the supplier company provides its services by the conveyor method, and I receive advance payments to it regularly, then it has the right not to draw up an advance invoice within five working days. She may do so at the end of the reporting period.

When you can not issue an invoice for advance payment

There are very few options when an advance invoice is not issued, but there are. Let's list these cases:

if the supplier company receives money for durable goods, the law defines such a period - more than six months;

if the supplier company has received an advance payment for goods (works, services) not subject to VAT or subject to a rate of 0%;

if the company is a happy owner of VAT exemption

How to issue an invoice for received advances

The advance invoice is issued on a special form, which is approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137.

On the prepaid invoice, you must include:

number and date of the document;

imprint of your company;

the output of your counterparty;

information about the payment document for which the advance was transferred

If there were several transfers from one client on the same day, then enter all payments on the invoice.

payment currency and its code;

payment amount;

the name of the goods, work, service for which the advance payment is transferred (taken from the contract);

VAT rate for this product in the format 18/118 or 10/110;

amount of VAT charged.

How is an advance invoice issued?

First, let's fill in the rows, they are located in front of the tabular part.

Line 1- indicate the number in order (taken from the list of documents) and date;

Line 2, 2a, 2b - address and details of the seller.

Line 4- write the address of the final recipient, if the final recipient is the buyer of the goods, then put a dash.

Line 5- here we write the number and date of the payment document. If the invoice is issued on the basis of several payments received at once, then all payments are indicated.

In the event that an advance payment for the goods was made without in cash, only then a dash is put in column 5.

Thus, an invoice can only be issued upon receipt of payment.

Line 6, 6a, 6b - address and details of the buyer.

Line 7- currency code, if ruble, then 643

Line 8- suppliers under the state contract indicate the code of such a contract.

Now let's start filling out the tabular part of the advance invoice form. In this part of the form, with an advance invoice, only 1, 7, 8 and 9 columns are filled in, and dashes are put in the rest.

Column 1 indicates:

Name of product;

description of the work performed, services rendered;

property law.

In this case, in the first column, you can write common phrase“Advance payment under the contract ...”, without indicating the specific name of the goods (works, services).

Such wording in the "advance" invoice is acceptable. In this case, in column 1 we recommend writing the phrase "Prepayment for ... (name of goods, works or services) under the contract ...".

If the seller knows exactly for which goods (works, services) the prepayment was received from the buyer, their names can be indicated in column 1 of the invoice. But at the same time, it is necessary to make a mandatory note that the amount of tax is calculated from the amount of the prepayment received.

Columns 2, 3 and 4(unit of measure, quantity, price per unit of measure) are not filled in the advance invoice.

In addition, the information in columns 10 and 11 (the country of origin of the goods and the number of the customs declaration) is not indicated. In these columns you need to put dashes.

When calculating VAT on the prepayment amount, the estimated tax rate is applied (clause 4, article 164 of the Tax Code of the Russian Federation).

Column 7- indicates the estimated tax rate.

It is permissible to make a mark in the document, for example, received from such and such, etc. The completed form is signed by the director of the company and its accountant, or in the absence of the latter, the responsible person.

Sample. Advance invoice received.

Critical errors when issuing an invoice for advance payment

The biggest mistake in preparing an invoice for many companies occurs when they do not immediately issue a document to the counterparty.

There is such a practice when responsible persons (accountants) collect all prepaid payments before the end of the quarter or other reporting period. Then the shipped products are deducted from the amount received, and an invoice is already issued for the balance, if any. This practice is wrong, although often used.

If the auditors find you have prepaid payments for which invoices are not issued, then most likely you will be forced to pay additional VAT.

Invoice for advance payment: how to fill in, what are the requirements? Sample

advance invoice must be issued within 5 days after receipt of the prepayment from the buyer - this is the unified position of the tax authorities, confirmed by court decisions. And if the accountant ignores this norm and writes out the final invoice at the end of the reporting period, or issues a tax document only when the goods are shipped, then this threatens the company with trouble.

When is an advance invoice issued?

In accordance with the Tax Code, the invoice serves as a legal basis for the buyer to accept the declared VAT amounts for deduction. The form for issuing invoices both upon the fact of sale and at the moment of receipt of prepayment against future deliveries is absolutely the same. It was approved by government decree No. 1137 of December 26, 2011.

The invoice must be issued by the seller within five days after the occurrence of one of the events: shipment of goods (transfer of property rights, services or works) or advance payment by the buyer. This requirement is provided for in Article 168 (paragraph 3) of the Tax Code.

At the same time, in the invoice itself, all required details specified in paragraphs 5 and 5.1 of Article 169 of the Tax Code. It is especially important to pay attention to the correct filling of line 5 in the form of a tax document. In accordance with the rules approved by Decree 1137, as well as on the basis of the third subparagraph of paragraph 5.1 of Article 169 of the Tax Code of Russia, the number and date of the payment document must be indicated in this line.

In the event that several partial prepayments were made in one day, all of them should be listed in advance invoice. If then an invoice is issued upon shipment, then it is necessary to list the details of all payment and settlement documents for each payment made on account of this shipment.

There is only one exception, when on line 5 of the form invoices a dash is put: this is done when the advance payment (in whole or in part) was made in the form of non-cash settlements. For example, when a bill of exchange was paid for the goods.

There are also situations when a company receives advance payments for continuous deliveries. Such companies include any telecommunications company operating on a prepaid basis. In this case, it is allowed to issue advance invoice at the end of the billing period for the amount of all payments received from the customer, minus the cost of the services actually provided. Such an explanation was given by the Ministry of Finance in letters No. 03-07-15/39 dated March 6, 2009 and No. 03-07-09/13 dated March 27, 2009.

There is also an explanation from the same ministry that if shipment was made within five days after receipt of payment, then the invoice can be drawn up once - upon delivery of the goods. This clarification was given twice in the letters of the Ministry of Finance No. 03-07-15/39 of 03/06/2009 and No. 03-07-14/99 of 10/12/2011. But the Federal Tax Service, in its letter No. KE-4-3/3790 dated March 10, 2011, explained that it was impossible to do so. According to fiscals, advance invoice must be issued in any case, even if shipment took place within this five-day period after receipt of the prepayment.

It is advisable for taxpayers to adhere to the recommendations of the tax service in order to avoid subsequently the appeal process. After all, this is not only additional costs for litigation, but also unnecessarily spent time on challenging, which can be avoided.

Rules for issuing an invoice for advance payment

Upon receipt of payment from the buyer, the seller, within five days, issues and transfers to his counterparty an invoice for the advance payment received. This is stated in Article 168 of the Tax Code (point 3). The buyer, in turn, receives the right to deduct the amount of VAT indicated in the invoice from the advance payment. This right is granted to him on the basis of Art. 171 of the Tax Code (clause 12).

It should be noted that the Tax Code does not provide for exceptions to the rules in the form of permission not to issue invoices upon receipt of partial payment or advance payment. Therefore, the five-day deadline for issuing this tax document must be observed.

Possible exceptions are provided in the rules for filling out the sales book. These rules are approved by government decree 1137. Thus, in the third paragraph of paragraph 17 of this normative document it is stated that invoices for the received advance may not be issued if:

an advance payment was made against the future delivery of products if it takes more than six months to manufacture it;

an advance payment has been made on account of a transaction for which VAT is not paid or the tax rate is 0%;

the taxpayer uses the right to exemption from the obligation to calculate and pay VAT in accordance with Article 145 of the Code.

What are the mistakes

Despite the clear rules in the Code regarding the obligation and term of discharge advance invoice, taxpayers sometimes ignore them. So, a fairly large number of accountants do not consider it necessary to issue advance invoices for each advance payment received from the buyer.

Some people add up the total amount of the prepayment received, deduct the amount of the shipment, and if the advance payment remains after that, then they issue an invoice. Usually this is done once a quarter, and plus an invoice for shipment is issued. Others don't post at all. advance invoices if in the same tax period there was a delivery of goods or provision of services (transfer of works or property rights).

But such accounting options are very unsafe. After all, inspectors, going out for an audit, first of all check whether tax documents have been issued for the advances received.

What threatens for violations

If such a violation is discovered during the audit, when it is no longer possible to submit clarifications to the declaration and issue a corrected invoice, taxpayers can only bite their elbows. After all, it would seem that the advance is still repaid by shipment in the tax period - but not everything is so simple.

The inspector, upon discovering that an invoice was not issued for the advance payment, simply charges additional VAT. And so - for all advances for the tax period. But now the taxpayer cannot exercise the right to a deduction, since he did not present it (such VAT deductions are not declared in the declaration).

In addition, the tax authorities will also fine the taxpayer for a gross violation of the rules for accounting for objects of taxation. This is provided for by Article 120 of the Tax Code. For such an offense, a fine of 10 thousand rubles is levied if the offense occurred in one reporting period. And if such violations occurred more often, then the fine increases to 30 thousand rubles.

Position of ships

In Resolution No. 23/11 of the Presidium of the Supreme arbitration court Russia dated 04/26/2011 states that the taxpayer must declare in the declaration about all his rights to apply the VAT deduction. At the same time, the availability of all documents confirming the right to deduct the amount of VAT does not replace their declaration.

In 2005, the Constitutional Court of the Russian Federation, in its ruling No. 93-O, indicated that it is mandatory to fill in all the mandatory details specified in paragraphs 5 and 6 of Article 169 of the Tax Code. The same definition also indicates that the taxpayer, in order to confirm the right to a deduction, must submit only a full-fledged invoice, which contains all the necessary information. The position of the Constitutional Court is based on the desire to stop situations related to illegal reimbursement (offset or refund) of VAT from the budget.

And here is the 17th arbitration Court of Appeal in his decision dated 23.08.2012, he indicated that such a defect as the failure to complete line 5 of the invoice form (details of the settlement and payment document) cannot serve as a basis for depriving the buyer of the right to deduction. A similar decision was issued in December 2011 in the Moscow District by the Federal Arbitration Court.

How to fill out an advance invoice

advance invoice is filled in exactly the same way as a regular one for shipment. All required details are listed in the Tax Code in article 169 (in particular, in paragraph 5.1). Yes, you must complete:

number in order of the document and the date of its issue (the document number must be entered in chronological order along with similar documents that are issued upon shipment);
details, including tax numbers of the seller and buyer;
number and date of the payment document. It's about about the payment order on the basis of which the advance payment was received by the seller. As mentioned earlier, if the form of calculation was non-monetary, then a dash can be put in this line;
the name (code) of the currency in which the advance payment was credited.

In lines 3 and 4 dashes are put down, in the tabular part of the document in the first column the names of goods (services, works or property rights) are indicated, for the subsequent transfer of which an advance payment was made. The names must match those specified in the contract. If the supply request is formed after the advance payment has been transferred, then the generalized name can be indicated in the invoice - for example, "Spare parts". For clarity, so that it is immediately clear that this is an advance document, you can indicate the word “advance” in brackets in the first column.

It is also possible to indicate the generalized name of commodity items - for example, "Advance payment for the provision of audit services." This possibility is directly explained in the letter of the Ministry of Finance of the Russian Federation dated July 26, 2011 No. 03-07-09 / 22. It is advisable to indicate in the column with the name of the goods (services, works) also the number of the contract between the buyer and the seller, according to which the preliminary payment was made.

Further, in the tabular part of the invoice form, you should indicate the rate (column 7) and the amount of the accrued tax (column 8), as well as the amount of the advance payment (column 9). Amounts are indicated without rounding, in kopecks and rubles. In other lines and columns of the document listed in clause 4 of the rules for filling out invoices (annex to resolution No. 1137), dashes must be entered.

advance invoice signed by the same officials as a regular tax document - the head and the chief accountant (or authorized by proxy or order of officials).

document in paper form can be completely done on a computer or partially filled out by hand; in this case, the form can be printed both on a printer and in a typographical way (including with the introduction of some data).

At the same time, all the mandatory details specified in paragraphs 5 and 5.1 of Article 169 of the Tax Code must be filled in the invoice itself. It is especially important to pay attention to the correct filling of line 5 in the form of a tax document. In accordance with the rules approved by Decree 1137, as well as on the basis of the third subparagraph of paragraph 5.1 of Article 169 of the Tax Code of Russia, the number and date of the payment document must be indicated in this line.

There is only one exception, when a dash is put on line 5 of the invoice form: this is done when the advance payment (in whole or in part) was made in the form of non-cash settlements. For example, when a bill of exchange was paid for the goods.

There are also situations when a company receives advance payments for continuous deliveries. Such companies include any telecommunications company operating on a prepaid basis. In this case, it is allowed to write out at the end of the billing period for the amount of all payments received from the customer, minus the cost of the services actually provided. Such an explanation was given by the Ministry of Finance in letters No. 03-07-15/39 dated March 6, 2009 and No. 03-07-09/13 dated March 27, 2009.

Rules for issuing an invoice for advance payment

Possible exceptions are provided in the rules for filling out the sales book. These rules are approved by government decree 1137. So, in the third paragraph of paragraph 17 of this regulatory document, it is indicated that invoices for the advance payment received may not be issued if:

an advance payment was made against the future delivery of products if it takes more than six months to manufacture it;
an advance payment has been made on account of a transaction for which VAT is not paid or the tax rate is 0%;
the taxpayer uses the right to exemption from the obligation to calculate and pay VAT in accordance with Article 145 of the Code.

What are the mistakes

But such accounting options are very unsafe. After all, inspectors, going out for an audit, first of all check whether tax documents have been issued for the advances received.

What threatens for violations

If such a violation is discovered during the audit, when it is no longer possible to submit clarifications to the declaration and issue a corrected invoice, taxpayers can only bite their elbows. After all, it would seem that the advance is still repaid by shipping in the tax period - but not everything is so simple.

Position of ships

Decree No. 23/11 of the Presidium of the Supreme Arbitration Court of Russia dated April 26, 2011 states that the taxpayer must declare in the declaration about all his rights to apply the VAT deduction. At the same time, the availability of all documents confirming the right to deduct the amount of VAT does not replace their declaration.

But the 17th Arbitration Court of Appeal, in its decision of August 23, 2012, indicated that such a drawback as the failure to complete line 5 of the invoice form (details of the settlement and payment document) cannot serve as a basis for depriving the buyer of the right to deduction. A similar decision was issued in December 2011 in the Moscow District by the Federal Arbitration Court.

How to fill out an advance invoice

number in order of the document and the date of its issue (the document number must be entered in chronological order along with similar documents that are issued upon shipment);
details, including tax numbers of the seller and buyer;
number and date of the payment document. We are talking about the payment on the basis of which the seller received the advance payment. As mentioned earlier, if the form of calculation was non-monetary, then a dash can be put in this line;
the name (code) of the currency in which the advance payment was credited.

In lines 3 and 4 dashes are put down, in the tabular part of the document in the first column the names of goods (services, works or property rights) are indicated, for the subsequent transfer of which an advance payment was made. The names must match those specified in the contract. If a request for delivery is formed after the advance payment has been made, then a generalized name can be indicated in the invoice - for example, "Spare parts". For clarity, so that it is immediately clear that this is an advance document, you can indicate the word “advance” in brackets in the first column.

advance invoice signed by the same officials as a regular tax document - the head and chief accountant (or authorized by proxy or order of officials).

A document in paper form can be completely executed on a computer or partially filled out by hand; in this case, the form can be printed both on a printer and in a typographical way (including with the introduction of some data).

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What is an advance invoice?

Purpose of advance invoices

When is an advance invoice issued and how is it recorded?

Features of filling out a sample invoice for advance payment

Filling out an advance invoice: the nuances

When invoice is issued. Sample Fill

When is an advance invoice issued?

Transactions upon receipt of an advance from the seller

advance invoice

What is an advance invoice

What is the difference between advance invoice

When is an advance invoice issued?

Situation when issuing advance invoices

How to proceed so that there are no problems

When you can not issue an invoice for advance payment

How to issue an invoice for received advances

How is an advance invoice issued?

Sample. Advance invoice received.

Critical errors when issuing an invoice for advance payment

Invoice for advance payment: how to fill in, what are the requirements? Sample

When is an advance invoice issued?

Rules for issuing an invoice for advance payment

What are the mistakes

What threatens for violations

Position of ships

How to fill out an advance invoice

Rules for issuing an invoice for advance payment

What are the mistakes

What threatens for violations

Position of ships

How to fill out an advance invoice

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