The invoice and the commodity waybill are the primary accounting documents.
They are drawn up in the conduct of trading operations and serve as evidence of their fulfillment.
Invoice in Russia - tax documentA fixed sample, which must be issued by the seller or contractor. Based on the received invoices, the company forms a "Purchase Book", and on the basis of the issued "Sales Book".
According to the Tax Code, provide buyersOnly VAT payers are required to issue an invoice. Companies that are on the USN are not payers of this tax and must not draw up invoices.
The invoice contains data on the name andRequisites of the seller and the buyer, the list of goods or services, their price, cost, rate and the amount of VAT. This list is mandatory and fixed in the Tax Code of the Russian Federation. The invoice must also contain information about the number and date of the invoice, if necessary - the amount of the excise tax, the country of origin of the goods, the number of the customs declaration.
In Russia, the appointment of an invoice is a tax accounting for VAT. On the seller, he imposes an obligation to transfer to the budget VAT, for the buyer serves as a basis for presenting VAT to a deduction.
The waybill is the primary document thatIs made in 2 copies and serves as proof of transfer and grounds for writing-off (taking into account) the goods. The invoice must contain the signature and seal of the seller and the buyer. It is made in two copies, one of them remains with the supplier, the second - with the recipient.
Goskomstat approved a unified form of the commodity waybill (Form No. TORG-12), but the organization can apply its form.
The consignment note must contain the following requisites: Name, number and date of the document, the name of the supplier organization is the name of the product, its quantity and cost, the positions of the responsible persons, their signatures and seals. If the invoice form does not conform to the form of Torg-12, it can also be accepted for accounting by the buyer organization.
With the participation of third-party transport companies in trading operations, experts recommend to abandon the form of Torg-12 and use another document - a commodity waybill (TTN).
The difference between the invoice and the invoice
You can distinguish the following differences between the invoice and the invoice:
- documents have a different form-
- the invoice has a strictly regulated form, whereas the invoice is a free-
- the commodity waybill is signed in two copies - by the seller and the buyer, the invoice - only by the supplier-
- these documents do not interchange, but complement each other and are issued simultaneously with the transfer of goods-
- the invoice is issued for the payment of goods and services, whereas the waybill is issued only when the goods are shipped, the provision of services is formalized by an act-
- in contrast to the invoice, the invoice does not confirm the fact of the transfer of goods to anyone, but only is the basis for offsetting VAT-
- on the basis of the invoice can not be claimed against the supplier of the goods.