The invoice is a document which is written out by the supplier (performer) on each delivery of goods (the rendered service, the performed work). On the basis of this document the deduction on the VAT is made.The sponsor of placement P&G Articles on the subject "Why It Is Necessary the Invoice" What documents are necessary for registration of a children's grant That it is necessary for nationality registration to draw up to the child Kak the statement of utilization the Invoice is the tax document. According to the Tax code, namely article 169, this document can be processed as on paper, and in electronic form. If you use the second option, the copy with all signatures and stamps have to be present and in paper form as when checking tax inspectors demand such type of the document.
The invoice is necessary for the accounting of the economic operations connected with transactions of purchase and sale, rendering services. The amount of transaction, the VAT sum is specified in this document, information on the name of subject of the contract, measuring instruments and cost for one unit of production also contains.
At receipt of invoices the accountant has to reflect operation in the account, register the invoice in the purchase ledger. If the goods are on sale to other person or service is rendered, the exposed invoice is registered in the book of sales.
This tax document has to be formed according to requirements of the Russian legislation, that is contain information on the supplier and the buyer, to have serial number and date of drawing up, the name and quantity of goods, the price and cost, a tax rate and the sum of the VAT. If the invoice is exposed at the transaction with the foreign companies, the country of the manufacturer of goods and number of the customs declaration is surely specified.
Whether and always heads of the enterprises have to make the invoice? In case the person is exempted from payment of a value added tax, it has the right not to expose this tax document. But also in case it exposes it to the buyer, anything terrible will not be. It is necessary to specify only in the column "VAT Rate": "Without the VAT", but not "0%".