Enterprises that provide communication services, transport, lease of premises, etc., when making a deal, must fill in all the details in the invoice. Including information about the customer and the contractor. The rules for filling out an invoice are governed by the decree of the Government of the Russian Federation No. 451 of May 26, 2009.
It is necessary
Use only the statutory invoice form. Fill in the header of the invoice. All the necessary information about the customer and the contractor is indicated here: - invoice number and date of issue, - full name of the seller, - information about the consignor, - information about the consignee, - numbers and dates of all payment orders, - information about the buyer.
Please note that when filling out an invoice for a service, there are a number of peculiarities. The invoice date must be no later than five days from the date of service. The shipper and consignee information on the third and fourth lines is usually missing. Put dashes. The fifth line is filled in only if the payment for the service was provided in several stages. Artist information is always filled in without the use of abbreviations.
Fill in the tabular section of the invoice. All information about the specified service is indicated here. In the first column, indicate the name of the service provided. For enterprises providing services - the second, third, fourth, sixth and seventh columns are usually left blank. Dashes are put in their place. In the fifth column, indicate the cost of the service provided. In the eighth column, indicate the amount of VAT charged to the buyer. It is determined based on the applicable tax rates. If the service was paid in installments, then VAT is determined in accordance with clause 4 of article 164 of the Tax Code of the Russian Federation. The ninth column indicates the cost of providing the service, including VAT; in the tenth and eleventh columns, also put a dash.