How to repay debts on credit
How to reduce energy consumption

HOW bill

How to put an invoice

Invoice? This document, according to which the buyer takes the VAT to the deduction or refund of the budget provided by the seller of goods, works and services.

Incorrectly filled invoice document is not, and is not considered.



Invoices are made onlytaxpayers. Businesses do not pay VAT, to fill in the invoice is not necessary. If VAT is zero, the invoice will still be drawn up indicating the 0% VAT in the appropriate box.


The invoice is filled in 2 copies and issued to the customer within 5 days, excluding the day of shipment of goods (works, services).


In one instance an invoice drawn uptaxpayer in the case of pre-payment from the buyer or partial payment, performing its own construction and installation work, gratuitous transfer of property, financial assistance, the emergence of positive sum differences.


Allowed to extract invoice combined way? and using a computer by hand.

Register invoices made in chronological order from the beginning of the year.

The amounts in the invoices are usually specified inrubles, although allowed to reflect payments in foreign currency and standard units. In this case, the allocation policy must be reflected in the agreement between the buyer and supplier.


According to the rules of invoice registers, filled with the invoice as follows. In line 1? serial number and date of issue of the invoice.

In line 2? the name of the seller in accordance with the constituent documents.

In line 2a? location of the Seller in accordance with the constituent documents

In line 2b? TIN and CRR of the taxpayer-seller. If the sale is a branch, the branch of the CPT indicated.


In line 3? the mailing address of the shipper. If the seller and the shipper? one person, it is written in this line? he is ?. When performing work or services in a row put a dash.

In line 4? name of the consignee (purchaser) in accordance with the constituent documents and e-mail address or the name and address of the branch, if the shipment of goods is carried out a separate unit.

In line 5? number and date of preparation of bank payment order or cash receipt, which is attached to the invoice and which received an advance payment for goods, works or services. Otherwise, put a dash.


In line 6? the name of the buyer in accordance with the constituent documents.

In line 6a? its location in accordance with the constituent documents.

In line 6b? TIN and CRR of the taxpayer-buyer.


Column 1? name in Russian shipped goods, works or services provided.

In column 2? unit of measurement of the goods (in other cases? If it is possible to specify it)

Column 3? the total amount of the goods, works or services, respectively, the unit of measurement.

Column 4? Price per unit without VAT. In the case of state-regulated prices, including the amount of tax? VAT included.

Column 5? the total amount of the goods, works or services without VAT. If one invoice goes through several different products, this column is not populated.


In column 6? the amount of excise tax on excisable goods or not filled.

Column 7? % Tax rate

Column 8? the amount of the VAT invoiced to the buyer, according to% tax rate.

Column 10? the total amount of the goods, works or services with VAT

Column 11? Number of customs declaration. Flexible in the implementation of import operations. If the goods are produced in Russia, in the column put a dash.


The invoice is signed by the director and the chiefaccountant firm-seller with a mandatory full name. In the absence of such signature and transcript of signature carry persons having power of attorney from the organization and appointed by order of the organization.

Comments are closed.