The invoice and waybill are the primary accounting documents.
They are made in the implementation of trade and serve as evidence of their commission.
Invoice in Russia - a tax documenta standard form, which is required to execute the seller or contractor. "Sales book" - "Number Book", and on the basis of issued on the basis of received invoices in the company being formed.
According to the Tax Code to provide customersinvoice VAT taxpayers are obliged only. Companies that are in the simplified tax system, do not pay this tax and the amount of the invoice should not be.
The invoice contains the data about the name anddetails of the seller and the buyer, the list of goods or services, their price, cost, rate and amount of VAT. This list is mandatory and is fixed in the Tax Code. The invoice must also contain information about the number and date of invoice, if necessary - the amount of excise duty, the country of origin of goods, customs declaration room.
In Russia, the appointment of the invoice is the VAT tax registration. The seller has the obligation it imposes to transfer VAT to the budget, for the customer is the basis for the presentation of VAT deduction.
Invoice is the primary document thatIt is made in 2 copies and serves as proof of transmission and the basis for the write-off (taking registration) of goods. The consignment note must contain the signature and seal of the seller and the buyer. It is made in two copies, one of which remains with the vendor, and the second - the recipient.
State Statistics Committee approved a unified consignment note form (form number TORG-12), but the organization may use the form.
The consignment note shall contain the following details: name, number and date of document, name of the organization by vendors, product name, the quantity and Cost-position responsible persons, their signatures and seals. If the invoice does not match the shape of the form Torg-12, it can also be accepted for the organization-buyer's account.
When participating in the trading operations of a transport company, experts recommend to abandon the form of trading-12 and to use another document - the waybill (consignment note).
The difference between the invoice and waybill
There are the following differences between the invoice and delivery note:
- Documents have a different formula
- Invoice form is strictly regulated, while the bill - svobodnuyu-
- Waybill is signed in duplicate - the seller and the buyer, the invoice - only postavschikom-
- These documents are not interchangeable, but complementary and issued simultaneously in transmission tovara-
- The invoice issued for payment of goods and services, while the invoice is issued only if the shipment of goods, provision of services is made aktom-
- In contrast to the invoice, the invoice does not confirm the fact of transfer of goods to anyone, but only a basis for offsetting the VAT
- On the basis of an invoice can not lay claim to the supplier of the goods.