Advance invoice accounts in 1s 8.2. Advance invoice: when issued
Receipt of advance amounts from customers requires invoicing. 5 days from the date of receipt of money are allotted for the implementation of this action. The generated invoice is called an advance invoice and is prepared in duplicate. The first is subject to transfer to the person from whom the funds were received and is used to record in the books of purchases, the second remains at the place of discharge to justify the registration record in the books of sales. We will tell in the article how an invoice for an advance is drawn up, we will give a sample of filling.
When an advance invoice is issued
The basis for the issuance of this form is the receipt of an advance payment from the buyer, and it can be expressed both in monetary and material form. Read also the article: → “”. You do not need to write a s / f if the advance payment was received on account of the future shipment of goods and materials (services, works):
- Not subject to added tax in accordance with Article 149 and Section 2 Article 146 of the Tax Code;
- Taxable at a zero rate according to Clause 1 of Article 164;
- Having a long cycle of the manufacturing process of manufacturing, according to the List prepared by the Russian government No. 468 of 07/28/06 as amended. from 03/30/16;
- Implemented in territories not related to the Russian Federation.
Postings upon receipt of advance payment from the seller
The seller, having received money from the client on account of future shipment, is obliged to perform the following actions:
- Allocate VAT from the received amount and post it on chargeable basis;
- Prepare in a 5-day period s / f;
- Register compiled s / f in your sales book in the quarter when the money is received;
- On the day of the actual shipment against the advance payment received earlier, set s / f again;
- The VAT charged from the shipment should be paid;
- The VAT calculated upon receipt of the prepaid amount should be deducted;
- Register shipping c / f in the sales book;
- Advance s / f register in the shopping book.
Settlements with customers are recorded on account 62, advances are shown separately from other payments, for example, on subaccount 62av, while other receipts from buyers will be shown on subaccount 62p.
Postings at the seller are as follows:
- Deb.51 Credit.62av - received money from the client in the form of an advance;
- Deb.62av. Credit 68 - the accrual of the added tax allocated from the advance is reflected;
- Deb.62r. Credit.90.1 - shows the proceeds from the sale of goods and materials in advance;
- Deb.90.3 Credit.68 - Accrued VAT from the sales operation;
- Deb.68 Cred. 62av. - Advance VAT accepted for deduction;
- Deb.62av. Credit 62r. - Set-off prepaid amount.
Postings when transferring an advance from the buyer
When transferring an advance, the buyer must perform the following actions:
- Take for deduction the VAT indicated in the advance s / f received from the seller;
- Allocate VAT on received goods and materials to the account of the payment made earlier and direct it to deduction;
- Restore advance tax.
To reflect transactions with sellers, account 60 is used, on which the advance amounts transferred are separately taken into account, while you can open an independent sub-account of 60 av, while other transactions with sellers will be taken into account in the sub-account of 60 r.
Postings in accounting are as follows:
- Deb. 60 aug. Credit 51 - an advance is listed.
- Deb. 68 Credit 60 av - prepayment tax is deductible;
- Deb. 19 Cred. 60 r - tax on goods and materials received;
- Deb. 68 Credit 19 - the deducted income tax is deductible;
- Deb. 60 av Credit. 68 - the advance VAT has been restored;
- Deb. 60 r Cred. 60 av - the advance payment is set off.
Procedure for filling an advance invoice
When extracting the document in question, the rules apply, which are enshrined in an official document approved by Decree 1137 of 12/26/11 in red. from 11.29.14.
Filling in the form s / f line by line:
Line or column number | Fill out notes |
Row filling | |
1 | The date of s / f formation, the number should fall within a five-day period, which is calculated from the moment of receipt of advance money from the client. The number must be unique during the established period, the chronological order of the assignment of numbers is used. Moreover, advance and shipping s / f have a common numbering, numbers are assigned in ascending order as the documents are written out. The period during which the number should not be repeated is determined by the organization independently. It can be a month, a quarter or a longer period. As a rule, the length of the period depends on the volume of documentation issued. At the end of the set period, numbering may begin from the beginning. At the end of the set period, numbering can begin from the beginning. The period depends on the volume of documentation issued. The number can be supplemented with a letter or numerical index through a fraction. |
2,2a, 2b | Details of the seller - full or abbreviated name (according to the constituent documentation), TIN and KPP, as well as the legal address of the company. |
3,4 | Fields are not filled out, since the reason for compiling the s / f is not shipping, but the receipt of an advance. |
5 | Details of the payment form confirming the receipt of money from the client. It is possible to receive an advance in non-monetary form, in this case this field is not filled. |
6,6a, 6b | Buyer details - fields are filled in by analogy with 2, 2a and 2b. |
7 | Currency name and OKV code. For the Russian ruble corresponds to code 643. The data on the currency in which the received money is expressed is indicated. For example, if the price is expressed in the currency of another state, but the payment was received in Russian rubles, then the currency with the code 643 is set in this field. |
Filling a table graph | |
1 | In this column, you can specify the name of each product, if the information is known (for example, determined by the supply agreement). If at the time of putting the s / f in connection with the receipt of advance money the specific assortment is not known, you can specify a generic name (for example, “furniture” or “household goods”). |
2-6 | Dashes are put in, these columns will be filled at the time of issuing a s / f upon shipment on account of the advance received |
7 | The VAT rate is indicated in the format “18/118” or “10/110”, since upon receipt of an advance the tax is deducted from the amount, rather than accrued, as is done when shipping. |
8 | The amount of tax calculated equal to the result of multiplying the rate from column 7 by the amount of the advance received. |
9 | Amount of advance payment received. |
10-11 | Dashes are put. |
A person who is authorized to do so by the constituent documentation, a power of attorney drawn up by the head of the company, or an order can put a signature on the invoice. This may be the head of the organization, the chief accountant or another person with the appropriate authority.
How the invoice is reflected in the purchase book
The buyer, who received advance s / f from the seller, must register this form in his purchase book. Read also the article: → “”. This procedure is performed in the quarter in which the invoice is received. Registration recording is carried out only on condition that the received form is correctly drawn up, has no errors and meets the necessary requirements for processing such documentation.
If there are errors, then you can’t register s / f, you must contact the seller for an extract of the corrective document.
Filling in a shopping book graph:
Column number | Fill out notes |
1 | Line number in ascending order. |
2 | The operation code is taken from the List prepared by the Federal Tax Service and approved in the annex to order ММВ-7-3 / [email protected] from 03/14/16 - for receipt of the prepaid amount corresponds to the code "02". |
3 | The details of the first line of the advance s / f are copied, where the dates of the statement and the document number are indicated. |
4-6 | Fields are not filled. |
7 | The details of the payment order from page 5 of the advance s / f are copied. This column shall be filled in if the advance payment has been transferred in monetary terms, otherwise the column shall be crossed out. |
8 | Not populated. |
9,10 | Details of the seller from lines 2 and 2b s / f, including an indication of the name, TIN and KPP of the person who compiled the advance s / f. |
11,12 | Fill in if the intermediary is involved in the transaction. |
14 | If the payment was received in the currency of another state, then the data from page 7 s / f is copied. If the currency is Russian, a dash is put in the field. |
15 | The total amount of the advance from gr. 9 s / f. |
16 | The amount of added tax from column 8, which can be taken for deduction. |
How the invoice is reflected in the sales book
The seller must leave one issued advance s / f at his place in order to justify the entry in the sales book. Registration of the document must be done on the day when it is issued with / in advance - within five days from the date of receipt of prepaid funds. The record refers to the quarter in which the funds were received from the buyer.
Filling in the sales book graph:
Column number | Fill out notes |
1 | Line number in order. |
2 | The transaction code is taken from the List attached to the order of the tax service MMV-7-3 / [email protected] from 03/14/16. For prepayment (partial or full) the code "02" is indicated. |
3 | The information shown in the 1st column s / f is transferred to advance payment - the date and number of the document. |
4-6 | Dashes are placed in the fields. |
7,8 | Data on the buyer from whom the prepayment was received is transferred from lines 6 and 6b of the advance s / f. |
9,10 | Information about the intermediary, in case of his participation in the transaction. |
11 | This field must be filled in with the details of the payment order confirming the receipt of the prepaid amount, if it has a monetary value. If the advance payment is non-monetary in nature, then the field is not required. |
12 | The column needs to be filled in if the currency code of a foreign state is indicated in column 7 of the advance s / f, otherwise this field is not necessary to be filled out. |
13a, 13b | The amount from the 9th column of advance s / f is registered. 13a is filled in if the currency of the received money is Russian, 13b - if it is foreign. |
14,15,16 | It is not filled out when extracting s / f in connection with the advance payment. |
17 | The amount of tax if the rate is 18/118. The rate is prescribed in column 7 advance s / f. |
18 | The amount of tax if the rate is 10/110. |
19 | The column is not filled. |
- Register entry " VAT Purchases"ensures that the issued advance payment is included in the purchase book.
We form a shopping book
We form a shopping book for the 1st quarter:
And here is the invoice received in advance:
We look at the final VAT for refund for 1 quarter
There were no other business operations in the 1st quarter, which means we can safely create a “VAT Accounting Analysis”:
VAT recoverable for the 1st quarter turned out 13 728 rubles 81 kopecks:
2nd quarter
Goods receipt
We enter in the program the receipt of goods from Supplier LLC on 01.04.2016 in the amount of 150,000 rubles (including VAT):
Create a new document:
The invoice from the supplier will be as follows:
In the invoice received from the supplier, the amount “without VAT” was not allocated as a separate line. Therefore, before filling out the tabular part, we established the method of calculating the tax as "VAT in total."
We analyze the wiring and movement of the registers ...
- They credited the advance payment to the supplier to debit 60.01 in correspondence with a credit of 60.02 in the amount of 90,000 rubles.
- 127 118.64 (150,000 minus VAT) were spent on the cost of goods (debit account 41.01) in correspondence with our debt to the supplier (credit 60.01).
- 22 881.36 went to the "input" VAT, which we will accept for offset (debit 19.03) in correspondence with our debt to the supplier (credit 60.01).
- An entry (with a + sign, receipt) in this register accumulates our “incoming” VAT (similar to an entry in debit 19 of an account).
Register the received invoice
Together with the invoice, OOO Provider handed us the usual invoice dated 04/01/2016 in the amount of 150,000 rubles (including VAT).
To register it, go to the newly created document “Goods Receipt” and at the very bottom:
- We hammer the number and date of the invoice from the supplier.
- Click the "Register" button
We will not analyze in detail the wiring and movements of this texture, since we have already been doing this in part.
We look at the VAT for refund for the 2nd quarter
We again form the “VAT Accounting Analysis” (this time for the 2nd quarter):
The VAT recoverable for the 2nd quarter turned out to be equal to 22,881.36:
Why 22 881.36?
This is VAT from a single invoice received from a supplier in the second quarter in the amount of 150,000 (including VAT): 150,000 * 18/118 \u003d 22,881.36.
But what about the VAT already accepted for offset in the amount of 13 728.81 for the 1st quarter for the advance payment paid in the amount of 90,000, you ask?
And you will be absolutely right.
After all, the VAT from the advance taken by us in the offset in the 1st quarter must be accrued (restored) by us for payment in the 2nd quarter, when the goods arrived and we received the usual invoice from the supplier for the full amount.
This is exactly what the record in the gray box in the VAT analysis report indicates to us:
Making an entry in the sales book
To restore the VAT taken into account from the advance payment paid, we go to the "VAT Accounting Assistant":
In the opened document, go to the tab "Recovery by advances" and click on the "Fill" button:
The program found that the advance, the VAT from which we took into account in the 1st quarter, was offset (the document is a regular invoice for the same buyer and contract) in the 2nd quarter.
And now its VAT needs to be restored to payment through the sales book - otherwise we would take into account the VAT from the advance twice:
We draw the document "Formation of sales book entries" through the "Post and Close" button:
We parse the postings and movement of the registers of the sales book record document ...
- We recover VAT from advance payment issued in the 1st quarter to debit 76.VA (VAT on advance payments issued) in correspondence with a loan of 68.02.
An invoice for advance payment in 1C Enterprise 8.2 can be generated in two ways. The first - a document is generated manually, on the basis of a payment order, on which you received an advance. Second - invoices are automatically generated based on all advances received for the selected period.
Read the article:
Manual generation of invoices is used for a small number of operations. With a large amount of advance payments in the 1C Enterprise 8.2 program, it is more convenient to use the automatic method. With any of these methods, an invoice is created in three steps.
If you work on a common taxation system, then from the received advances you need to accrue VAT (paragraph 1 of article 167 of the Tax Code). The tax base is the amount of the prepayment received. The tax is calculated at estimated rates of 10/110 or 20/120. For each advance payment received, an invoice must be issued. We will tell you about how to write an invoice for an advance in 1C.
How to create an advance invoice manually
It is possible to generate an invoice for advance payment in 1C Enterprise 8.2 on the basis of the received payment document in 3 steps.
Step 1. Find the incoming payment document in 1C Enterprise 8.2
If the buyer transferred an advance to the current account, go to the “Bank statements” section (1) and find the payment order (2), on the basis of which an advance invoice will be generated in 1C.
If the advance paid by the buyer in cash at the checkout, then go to the section “Cash Receipt Orders” (1), find the desired parish (2).
Step 2. Create an advance invoice based on the payment document
Click on the payment document (3), right-click, in the window that opens, click on the link “Based on” (4), and then on “Invoice issued” (5). The “Invoice issued” window will open for viewing and editing the document.
Step 3. Advance invoice in 1C: creation and editing
1C Enterprise 8.2. will generate an invoice based on the payment document for which the advance payment has been received. In the window that opens, you will see the details of the invoice. If necessary, the advance invoice in 1C (6) can be edited. For example, change the VAT rate if it was incorrectly indicated in the payment document or amend the contract. When the changes have been made, click “OK” (7). The document is created and posted. The program will automatically make the necessary entries for calculating VAT from the advance (Dt 76.AV Kt 68.02), and register the invoice in the sales book.
How to generate invoices for advances automatically for the selected period
How to make an invoice for advance payment in 1C? For the correct formation of invoices for advance payments in automatic mode, you must:
- hold all the documents for the sale of goods and services for the period of formation of invoices for advance payment (for example, month, quarter);
- spend all cash receipts from buyers for the same period;
- carry out other documents affecting mutual settlements with customers (debt adjustments, etc.).
In 1C Enterprise 8.2, automatic registration of advance invoices is done in 3 steps. We will tell about how to make an invoice for advance payment in 1C.
Step 1. Go to the “Registration of advance invoices” processing.
Step 2. In the "Registration of advance invoices" window, fill in the required fields
Follow these steps in sequence:
- indicate the period for which you want to generate invoices for advance payment (2);
- select the organization for which advance invoices are generated (3);
- click the “Fill” button (4).
You will see a list of all incoming payments that the program In 1C Enterprise 8.2 has identified as advance payments. In the fields of the list you can see the counterparty from which the prepayment came, the amount of the advance payment, VAT rate, base document, payment date. The window will look like this:
Obtaining an advance payment by a company paying VAT is necessary to invoice the entire amount received. The 1C Accounting program in its latest version 8.3 provides the ability to automate this process to simplify accounting. Only a few manipulations on the PC are required from the employee in order to generate the required document.
It should be noted that the instruction below will be relevant for work in an older version of program 8.2
Advance payment to account
Consider an example when an advance of 100 rubles was transferred to the organization’s account. This operation should be reflected through “Receipts on the account”:
This transaction postings will reflect the crediting of funds received to the advance account 62.02
Creating an invoice for an advance payment received
Document creation is allowed by two available options, in manual mode or automatically by the system.
Manual creation
Creating in manual mode provides for the transition in the document to an advance along the path “Create based on” - “Invoice issued”:
After that, the invoice form will appear.
It remains only to verify the correctness of the entered data, then click on "Post", after which the corresponding document will be generated in the system.
Auto create
In cases where the organization regularly works with advances and there are a large number of them in the reporting period, manual preparation of invoices for each of them is not very convenient. The system offers the ability to automatically perform work. To do this, go to the "Bank and cash desk" section, where you can choose "Invoice for advance" from the proposed options.
After that, the user opens a new window. When filling it out, it is necessary to indicate the organization and the time interval for which documents are formed.
The system will automatically enter into the tabular part of the document all the facts of invoices for advance payments that have not been created. In our case, this is the only payment of 100 rubles.
If necessary, this list can be adjusted by including new lines in it or deleting part of existing ones. The completed information should be checked for correctness, and then click on "Run."
The seller, having received an advance payment, must form an invoice and register it in the sales book. Otherwise, the organization will be charged a fine in the amount of 10 to 40 thousand rubles. In order not to violate tax laws, you need to clearly know when an invoice is issued in advance, how to fill out, what are the requirements for the design of the document.
Essence
An invoice is a document based on which the buyer can present the input VAT deductible. The seller must form the invoice and send it to the counterparty upon payment and shipment of goods. In addition to different compilation points, these two documents also differ in the amount of information displayed.
Order
When are advance invoices issued? Within 5 days of receiving the money. The invoice is made in duplicate. If mistakes were made when the document was issued, the Federal Tax Service may refuse to deduct VAT to the buyer. But such sanctions do not apply to the seller. He must accrue tax twice: upon receipt of funds and at the time of sale.
Invoices can be issued in electronic and paper form. In the second case, both parties to the transaction must have technical equipment.
An invoice is issued only if the advance payment and sale have passed in different amounts. The amount of VAT payable is calculated based on the results of the month. If payment and shipment occurred in the same period, it will not be distorted.
Requisites
There are not so few of them:
- invoice number and date (page 1);
- name, participants in the transaction (p. 2, 6);
- payment details (page 5).
- currency name (line 7);
- names of goods (column 1);
- prepayment amount (column 9);
- tax rate (column 7);
- the amount of VAT (column 8).
An advance invoice for partial invoice payment is prepared in the same way. Line 5 shall indicate the details of each of the payment systems. If the funds were received in non-cash form (by barter or netting), then a dash is put. Lines 3 (“Consignor”), 4 (“Consignee”), columns 2-6, 10, 11 must remain empty.
Nuances of filling out accounts:
- you need to enter account numbers in a single register;
- if the payment has been received before the conclusion of the contract, then the general name of the goods (for example, “household chemicals”) and the maximum VAT rate should be indicated in the invoice;
- the presence of additional notes on the document (for example, “from Gazprom”) does not invalidate it;
- the document is signed by the director and accountant.
Box 1
This item contains the invoice for advance payment. When a document is written, it is very important that the name of the product matches the one indicated in the specification.
The buyer can transfer funds to the account of goods for which different VAT rates are provided. How, then, is an invoice for an advance paid? When a document is issued, the terms of the contract must be observed. If the data allows you to separate the volumes of goods at different rates, they must be selected in the account as separate items. Or write out a invoice with a generic name and indicate a large bid.
The contract may provide for different delivery times. When invoices are issued in advance, you do not need to split the amount into several positions.
Example
AO March 2 received an advance in the amount of 12.9 thousand rubles. Two days later, the accountant wrote out the invoice in duplicate. One registered in the sales book, the second sent to the buyer. occurred on April 23 in the amount of the invoice issued 12.9 thousand rubles. (VAT - 196.80 rubles). On the day of shipment, the accountant registered a new invoice in the sales book, and the previous one in the purchase book.
Continuous supply
Some enterprises, for example, telecommunications, work on a prepaid basis. When are advance invoices issued by such organizations? At the end of the billing period, the amount of received payments minus the cost of the services provided. If the shipment is carried out within 5 days after payment, then the invoice is put up for sale.
Exceptions
Is it mandatory to invoice in advance? No. An invoice is not issued if:
- the period of manufacture of goods exceeds six months;
- goods are not subject to VAT or the rate is zero.
An advance invoice is issued for how long? Not later than 5 days from the receipt of the advance. If payment and shipment are made in the same quarter, then the invoice may not be written out, since payment is not recognized in advance. This interpretation of the FAS causes controversy among the Federal Tax Service. According to Art. 168 of the Tax Code of the Russian Federation, an invoice for an advance is issued regardless of the term for the shipment of goods. Since the interpretation of decisions is not the same, disputes on this issue are most often resolved through the court.
Workflow
If advance payment and shipment took place in one quarter, then the declaration must indicate:
- double tax base: for the amount of prepayment and cost of sales;
- one time tax deduction from 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 the services provided is counted towards future advances. As VAT is realized in advance, it is accepted for deduction. The table below shows the movement of funds. Let us consider in more detail when invoices for advance payments are issued.
Advance, thousand rubles | Cost of services, thousand rubles |
|
invoice for the cost of sales - 0.9 thousand rubles; |
||
advance invoice in the amount of 1 - 0.9 \u003d 0.1 thousand rubles. |
||
invoice for the cost of sales - 02.5 thousand rubles; |
||
advance account in the amount of (2.7 + 1) - (2.5 + 0.9) \u003d 0.3 thousand rubles. |
||
An advance payment of 100 rubles was recorded in the purchase book. |
||
March 31, the invoice for 1 thousand rubles is recorded in the sales book. and an advance invoice for February in the amount of (0.8 + 2.7 + 1) - (1 + 2.5 + 0.9) \u003d 0.2 thousand rubles. |
Refund
Is an invoice issued in advance if a part of the funds needs to be returned to the buyer? Yes. But in the event of a change, the seller must accept for deduction the VAT transferred to the budget and reflect all the adjustments in the control unit. A new account is not issued for the amount of the returned part of the funds. But in order to justify the deduction, on the previously issued document in you need to make a note “Refund” and indicate the details of the payment. Registration is limited to one year.
A situation may arise when, after changing the conditions, the amount of prepayment will exceed the new cost of services. For example, if the buyer refused part of the goods or exchanged them for cheaper ones. The unearned portion of the payment can be credited against future deliveries or returned to the buyer. At the same time, the amount in the form of the difference between the advance payment and the contract value is presented for deduction.
Example
AO in the first quarter received a full prepayment of goods in the amount of 35.4 thousand rubles. (VAT rate - 18%). In the same period, the accountant wrote out and registered an invoice in the amount of the advance payment, accrued 5.4 thousand VAT. In April, funds were transferred to the budget.
In the II quarter, the company 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 such a delivery is 29.7 thousand rubles. The advance payment received earlier is partially transferred to the account of future deliveries and returned to the buyer.
The difference in amounts is 5.7 thousand rubles. These funds are transferred to the buyer. An excessively paid amount of VAT (869 rubles) is presented by the seller for deduction in the II quarter. In the sales book the invoice for advance payment in the amount of 5.7 thousand rubles is recorded. marked "Partial Refund."
In the II quarter, the organization shipped the entire batch of goods. The accountant issued and registered an invoice in the amount of 29.7 thousand rubles. The invoice for the balance of the advance payment is recorded in the purchase book in the amount of 29.7 thousand rubles, and VAT (4531 rubles) is taken to deduction.
How will the seller register the invoice?
In the sales book, all columns are filled out, except for 14, 16 and 19. At the time of shipment, the amount of VAT can be deducted in full for the payment received if the advance payment has already been made, or only a part of the prepayment. When the invoice for the amount of sales fits into the sales book. But the goods can be shipped in several batches. An invoice and an advance can be provided for each. Two invoices are issued according to general rules, that is, if shipping and payment were made in different tax periods.
When filling out the purchase book, the cost of the goods in column 15 should correspond to that indicated in paragraph 9, regardless of how much the goods were actually shipped.
Box 7 of the purchase book is completed if:
- imported goods are imported, tax is levied at customs;
- travel expenses are paid;
- unfilled advance is returned.
The right to deduct tax is independent of payment. Therefore, payment details for advance payment in column 7 do not need to be transferred.
Example
The seller received an advance in the amount of 59 thousand rubles. (VAT - 9 thousand rubles). The first shipment was in the amount of 50 thousand rubles. The same amount is displayed in column 9 of the account. But when registering a document, column 15 indicates the full amount of the advance payment (59 thousand rubles), and column 16 indicates the VAT deductible (7627.12 rubles). When shipping the next batch of 9 thousand rubles. column 15 again shows the full amount of the advance payment (59 thousand rubles), and column 16 - 1372.88 rubles. VAT.
How does the buyer register the invoice?
Having received an invoice for the advance payment listed, the buyer can accept VAT deductible. This right also arises after capitalization of values. But this time, the amount of VAT should match the one indicated on the invoice. The document itself must be entered in the purchase book. To avoid double reduction of the base, the advance payment deduction must be restored in full if the value of the goods received is equal to the amount of the advance payment, or partially.
To restore the accepted VAT, you need to register the invoice in the sales book in the same manner as the invoice for shipment. But the code of the type of operation should be 21. The cost of goods from column 13b of the book should correspond to the figure indicated in paragraph 9 of the invoice.
Example 1
When invoices are issued for advance payment, the buyer registers the transaction for 59 thousand rubles. The first shipment was 50 thousand rubles. The same amount is indicated in the sales invoice and in the purchase book. A part of the VAT accepted for deduction from advance payment is immediately restored: in column 13b - 50 thousand rubles, in column 17 - 7627.12 rubles. After receiving the second installment, the sales book indicates, respectively, 9 thousand rubles. and 1372.88 rubles.
Example 2
LLC transferred the advance payment on March 2 in the amount of 100 thousand rubles. (VAT 18%) and on the same day received an invoice for the same amount. The account was registered in the purchase book. Then, on March 23, services were provided in advance for an amount of 50 thousand rubles. (VAT 18%). An invoice was also issued and registered for this operation. After this, the seller registers the invoice in advance with the indication of the amount of VAT (7627.12 rubles) in the sales book. So the part of the tax accepted for deduction on advance is restored.
Output
The Tax Code says that an invoice is issued within 5 days from the receipt of the money. But if the receipt of funds and shipment took place in the same tax period, then the basis for calculating VAT will not be distorted. That is, the document can not be written out. The advantage of this scheme is that the buyer can accept VAT deductible and close the quarter. But such a scheme causes a lot of controversy with the tax. And they have to defend their rights in court. To avoid problems, you can invoice each delivery, and print it at the request of the counterparty. So the tax will not make claims, and buyers will always be able to accept VAT deductible. But such a scheme will add a lot of paperwork to the accountant.