Many people who have little knowledge of bookkeeping,Think that the invoice and the account are one and the same accounting document. This opinion is erroneous. In fact, these documents are directly related to the creation of the same operation, the difference exists in their design and design.
What is the difference between an invoice and an invoice?
As a rule, the account is issued by the bookkeeper. For this there must be a basis - a contract of sale or a contract for the provision of any services. This document specifies the specific amount that the payer is obliged to transfer to a settlement account or pay at the cash desk of the supplier organization for the service performed or for a specific product.
If the contract stipulates a reusable service(Once a month for a year or once a quarter), then this account can be issued once a month, once a quarter or at once for a whole year. As a rule, the account is not a strict reporting form and is not registered in the sales book. The presence of an account is necessary mainly for prepayment.
What data is entered into the account?
This document is a table in whichWhich specifies a specific service or product name, unit of measure, quantity and price per unit of goods. The total amount is indicated at the end. Also, the account must include the requisites of the service provider where the customer must transfer the money.
The invoice is issued by the seller or performerAlready at the end of the work performed or services rendered. The submission of this document is mandatory if the company refunds VAT (the amount should be indicated in the document), i.e. Is on a common system of taxation. In other situations, an invoice is usually not required. If the availability of this document is mandatory, it must be executed in the same period when the transaction was made (a service confirmed by an act of work performed or goods purchased, as evidenced by the availability of a consignment note).
In fact both the invoice and the invoice are the accountantWrites out both in the provision of any services, as well as in the fulfillment of the contract of sale. The only difference is in the appointment of these documents. The account is needed by the buyer in order to pay for the services provided, which are fixed in the contract. For this purpose, the account specifies the requisites for transferring the required amount of money and services or goods for which this amount will be made.
An invoice is needed in order for the producedThe transaction was reflected in the tax accounting, i.e. Must be recorded VAT on the service or product that is planned to be executed for the specified transaction.
Typically, the account is the vendor's sealServices (required), whereas in the invoice it is not. Another difference between these documents is that the invoice must be submitted to the tax inspection, since this document is a strict reporting form, but it does not have an account for this function.