How to issue an invoice for cash payment. How to issue an invoice for payment from individual entrepreneurs and LLCs by bank transfer

Obligations between counterparties, including monetary ones, are established and regulated by agreement. An invoice for payment for services or goods is not a mandatory document for mutual settlements. However, companies continue to actively use it. The law does not prohibit this tradition, but the account must be correctly drawn up and supported by primary documentation.

When is an invoice issued for services rendered?

Typically, entrepreneurs and companies providing services to other legal entities and individual entrepreneurs issue an invoice in the following cases:

• when certain services have been performed, an invoice is issued to the customer as a reminder of the need to fulfill his obligations under the contract, and also informs the payment details of the contractor;
• if the company wants to attract attention and offers services to a potential partner (in this situation, the invoice is a kind of commercial offer).

In the first case, the document is neither mandatory nor primary. Although many businessmen mistakenly consider it as such. An invoice for services is drawn up, rather, according to tradition, and its existence is not stipulated by any law. It is drawn up on the basis of truly primary documents: waybills, an act of provision of a certain service, an invoice, etc.

In the second situation, the invoice is all the more not considered binding, since it is sent at the initiative of one party with the aim of offering its services.

At the same time, the need to issue an invoice for payment may arise in cases where the contractor’s obligation to issue an invoice is directly stated in the contract, when the amount to be paid is not determined by the contract, and also if the contract has not been concluded.

How to create an invoice for services

The document should be formatted in such a way that its contents can be clearly interpreted by the recipient. To do this, the following items must be included in the invoice:

• account number, date of its preparation;
• detailed information about the customer company to which the document is sent: name of the organization (if an individual entrepreneur, then his full name), checkpoint, tax identification number, address;
• the same detailed information about the executing company that sent the invoice, incl. bank account number where the payment should be transferred, correspondent account number, BIC, bank name;
• list of services provided to the customer;
• the cost of each service;
• total amount to be paid;
• the amount of VAT is highlighted separately (if there is a tax), or it is indicated “without VAT”;
• signatures of the head of the company and the accountant;
• artist's stamp (if available).

The invoice form for payment of services is not unified, so merchants draw it up independently. Its signing by an accountant and a management representative from the contractor demonstrates to the customer the correctness of the calculations made. The date on the invoice cannot be earlier than the date on the signed certificate of service provision.

An invoice for payment of services (a sample is given below) should not combine all services provided into one line item. For example, if a company was ordered to provide various legal services, then they all need to be listed separately, indicating the cost, and then summarized:

"1. Drawing up a statement of claim in a court of general jurisdiction – 5,000 rubles.

2. Travel to a court hearing – 15,000 rubles.

The total amount to be paid is 20,000 rubles.”

Invoice for payment of transport services: sample design

The preparation of the document is preceded by the conclusion of an agreement with the customer - for the transportation of cargo, people, animals, etc. Often the parties stipulate in it that payment is made after the contractor issues the appropriate invoice. It is also important to indicate in the contract how long after its receipt the customer is obliged to pay the contractor.

Invoice for transport services - a sample document can be downloaded below.

Significance of the document

It was noted above that the invoice for payment is not a primary accounting document. This statement follows from a number of circumstances:

• No regulatory act requires its registration. The parties can make it binding only by fixing it in the agreement, or if the invoice replaces the agreement.
• The account does not record a specific business transaction, but only the contractor’s intention to receive payment for the service performed. The primary documents reflect precisely the facts of the economic activities of the company or individual entrepreneur.
• Issuing an invoice does not mean that it will certainly be paid, that is, it does not have the same quality as unconditionality.

Thus, the invoice is a secondary document and the customer does not have to wait for it to be issued in order to make payment under the contract.

Can I issue an invoice to an individual? The creation of such a document for presentation to a private client is not prohibited by law. The enterprise independently decides whether such a form is needed in a particular situation or not. If it is assumed that payments will be made in cash, then there is no need to prepare an invoice. In the case of non-cash payment, this document is required by the company’s client in order to correctly make a bank transfer.

An invoice for prepayment or subsequent payment for services or goods supplied does not apply to unified forms or reporting documentation. It is classified among the primary forms, the form of which business entities develop themselves. The decision on whether an invoice can be issued to an individual is made by the head of the enterprise.

Legal acts focus attention not on the preparation of documents necessary for making a payment, but on the forms confirming the implementation of the transaction. At the same time, an invoice is an integral element of a sale or purchase transaction or the provision of services if the parties have entered into an agreement and the final cost is not specified in it. In this case, the data from the invoice will identify the exact amount due. A cash receipt will confirm that a transaction has been completed in cash.

How to issue an invoice to an individual from an LLC

Invoices can be issued on company printed or company letterhead. They can be filled out manually or using technical means. The main condition is the completeness of information about the seller and the product. This can be checked by comparing the list of details required for primary documents from Art. 9 of the law of December 6, 2011 No. 402-FZ.

An invoice can be issued to an individual provided that the following information is included in the form:

• information by which you can accurately identify the legal entity acting as the seller (in addition to the name of the organization, you must enter its address with postal code);
• a complete set of details necessary for making a payment by bank transfer - INN and KPP, the name of the servicing financial institution with its BIC, settlement and correspondent account numbers;
• a detailed breakdown of the supplied products, indicating the cost per unit and for the entire batch (in numbers and in words), highlighting the amount of VAT.

It is necessary to fill out a standard template that is used at the enterprise in transactions with all counterparties, register it with yourself, assigning it a serial number and indicating the date of registration.

Since the recipient of the goods and the payer of the money is a private person, his full name and registration address will be needed. This information must also be written down on the invoice form. The document is considered valid only if there are signatures of the manager and chief accountant. If the company has a seal, then it is also affixed.

Have you delivered goods or provided services to a customer and want to receive money for them? We offer to make an invoice for payment online using the free multifunctional KUB service. Just a few minutes, and a correctly drawn up document with all the details is ready to be sent to the counterparty!

Issue an invoice online - it's quick and easy!

To fill out an invoice for payment for goods or services in the KUB service, you will need a minimum of effort and time. Simply enter information about the invoice number and date, buyer and seller details, product data (type, name, quantity, price, units of measurement, VAT) in the appropriate fields and add a logo, signature and seal. The document is ready!

Immediately after drawing up the invoice, you can send it to your counterparty by email or save it to your computer’s hard drive and print it out.

How to fill out an invoice correctly?

An invoice for payment is a document containing details according to which the customer of goods or services pays for them in cash or by bank transfer. Issuing an invoice is not a prerequisite for settlements between the buyer and seller, but it greatly simplifies and facilitates them, especially in cases where the final amount of payment is not determined in advance and is established only after delivery of products or completion of work.

An invoice for payment does not belong to mandatory accounting documentation, therefore a unified form has not been developed for it. The main thing is that the document contains the following information:

invoice number and date;

details of the legal entity or individual entrepreneur who issues the invoice: name, legal form, TIN, legal address;

name of the customer for goods or services;

payment details: name and address of the banking organization, current and correspondent accounts, BIC;

codes of the All-Russian Classifier of Enterprises and Organizations (OKPO);

data on the goods and services supplied and the amount of payment in the currency in which the payment will be made;

data on inclusion/non-inclusion of VAT (value added tax) in the payment amount;

Full name and signature (with transcript) of an individual entrepreneur or the head and chief accountant of an organization;

stamp (if available).

An invoice can be prepared in paper or electronic form and sent to counterparties by fax or e-mail.

Is it possible to issue an online invoice for payment on behalf of an individual, individual entrepreneur, or legal entity?

You can issue an invoice for payment for services or goods online on behalf of an individual entrepreneur (IP) or a legal entity. Accounts on behalf of individuals do not have legal force under Russian law.

Individuals, entrepreneurs, and legal entities can act as invoice payers.

VAT on the invoice

When you need to fill out an invoice form for payment for an individual entrepreneur or LLC, it must indicate whether or not VAT is included in the price of goods and services. If the seller is under a special tax regime and does not pay VAT, then information about this is entered in the comments field in free form (for example, “Without VAT” or “VAT not subject to”). If VAT is included in the price, the amount of value added tax is indicated in a special column.

Examples of invoices issued using KUB

Reviews and wishes

Filling out an invoice

It is very easy to create an invoice online using this form. Fill in 3 fields: buyer, your company, name of product/service - and the invoice is ready. After this, you can immediately send it by email to your client.

1. If necessary, correct the invoice number and date. (By default, the account number is 1, the date is today)
2. Fill in the buyer's details. Select the type of buyer: legal entity or individual. Fill all necessary fields.
3. Fill in your company details. You can fill in the company details only after the buyer’s details.
4. Select the product type: product or service.
5. Enter the product name. Type text directly into the table.
6. Check the box next to “logo, signature, seal” to add them to the invoice. (Not necessary)
To the right of the invoice filling form there is a panel of indicators that indicate which step of creating an invoice you are at.
7. Once all the fields are filled in, you will be given a preview so you can inspect your invoice for errors.
8. If everything is correct, click on the “Save and Send” button.
9. Your buyer will receive a PDF invoice and a link to the invoice.

Good luck in your business!

An invoice is one of the most important documents that confirms cash and non-cash payments between two parties.

Data on the bank responsible for money transfers must also be present. And a list of goods and services subject to payment.

There is no rule in the law that would prohibit conducting transactions without an account at all. There is no obligation to execute the document unless there is a strict requirement in the contract between the seller and the buyer.

The buyer transfers money based on the agreement. But there are other situations where an account becomes a requirement.

For example, when transferring an initially uncertain amount from one party to the other. When paying for communication services, an invoice is required. After all, such agreements refer to documents where there is no predetermined amount.

Creating two copies and extracting using a strictly established form is a mandatory requirement, otherwise VAT cannot be deducted from the buyer only on the basis of this document.

Are invoices issued from individuals?

Individuals are not required to pay VAT. That's why they can't issue an invoice. But there are the following ways to solve the problem if the need for paperwork still arises:

1. Drawing up an agreement for the provision of services with the organization, on the basis of which payment is received.
2. Registration of IP/CJSC/LLC.

But if an invoice is issued directly from individuals, the document loses its legal force.

About mandatory details

The information required for the document includes:

• Account number, date it was issued.
• The total amount of the payment, with the obligatory allocation of part of the VAT. If, of course, the parameter is included in the price of the product.
• Services with goods that the user purchases.
• Banking details.
• Full name IP.

How to properly issue an invoice?

Any office program is suitable for creating an invoice. There are also online services that allow you to prepare the necessary information on the Internet.

You don't even need to install additional software to do this.

There are the following design rules:

1. Header – for posting personal information about organizations and individual entrepreneurs.
2. Next, they move on to the bank details of both sellers and buyers.
3. Assigning a serial number has become a mandatory requirement. For individual entrepreneurs, it is permissible to record accounts in the general document flow system. Or you can keep separate records, specifically for accounts. Then they are also assigned special numbers.
4. The list of services and work performed is usually in tabular form. An indication of the quantity including VAT and the cost is required. And what amount is ultimately paid.
5. Additional information may be available. For example, this concerns the deadline for payment. Or the time during which the consumer needs to send the full volume of goods.
6. Everything ends with the signature and seal of the individual entrepreneur. They are not needed in cases where the invoice is issued electronically.

Issuing an invoice from an individual entrepreneur: details and sample

The document must contain information about:

• Account number, date of issue.
• The total payment amount with separately allocated VAT, if any.
• Goods or services transferred to the buyer.
• Bank details.
• Full name IP.

The seal is optional and may or may not be present.

It is allowed to issue both electronic and paper invoices. The account number is indicated again annually, starting in the new year. Using special programs makes the process easier.

You can download a sample invoice for payment.

Rules for LLC

In this case, the account contains information on:

1. The total amount payable in words, indicating VAT.
2. Goods with services. Together with units of measurement of their quantity, total cost.
3. Payment details from the seller, including correspondent and current accounts, bank name, INN with checkpoint, BIC.
4. Number, date of issue of the document.
5. Name of the organization.

The document is signed by the manager and the chief accountant. It is desirable to have a company seal.

We issue invoices in English

In English, an invoice is referred to as invoice. In Russia, documents often lack translation.

The word invoice is a mandatory element of the papers.

In any invoice in English they write:

1. Payment terms.
2. The total amount.
3. Delivery number and other combinations of numbers to make order tracking easier.
4. Date of dispatch or purchase of services with goods.
5. A company with a tax regime.
6. Date of issue of the document.
7. Contact details of both parties.
8. Name and contact details of the specific seller.
9. Own number, outgoing and incoming.

Conclusion

The optimal solution is to create a standard invoice template, with or without VAT.

It is acceptable to have multiple options for billing procedures.

For example, when each form is filled out anew. Or when a standard template is created for all monetary transactions suitable for opening an account.

This will make the work of the accounting staff easier. And it will reduce the number of possible errors. But the mistakes themselves often lead to serious problems.

Thanks to automation, you can be sure that the money will go to the correct account. And that they will not disappear in an unknown direction. Documentation will be completed much faster and more competently.

To learn how to properly issue invoices, watch this video:

The main activity of the company is based on the fact that every day, due to its needs and goals, it sells or buys something, be it goods, services, materials, information. When carrying out trade transactions, legal entities prefer non-cash payments. And sometimes, when making transactions worth more than 100,000 rubles, this is required by law. Therefore, the basis for making money transfers is most often an account.

In order to complete a purchase and sale transaction, provide a list of goods and their price, as well as the supplier’s details, the buyer is issued an invoice for payment. There is no unified form of this document, so the organization has the right to develop its own. But it should be remembered that if claims arise regarding the quality, configuration, or replacement of goods, the invoice has no legal force.

Basic details in the invoice

How to make an invoice for payment? If we draw up an invoice on paper, we will need a form in which we must indicate the main items:

• The name of the organization, legal and actual address, it would not be amiss to indicate the telephone number and fax;
• TIN/KPP of the organization;
• Bank details, which include current account, bank name, BIC and correspondent account;
• Invoice number and date;
• Buyer's name;
• A table with a list of goods and services, their quantity, price and amount;
• The “Total” column indicates the total amount for all goods and services;
• If the organization works with VAT, then indicate the tax amount in the line below “VAT Amounts”;
• “Total payable” is the sum of the two previous lines;
• Total cost of works and services in words;
• Signatures of authorized persons.

Filling out an account in 1C "Enterprise"

How to issue an invoice in 1C Enterprise? Go to the “Sales” – “Account” menu. We don’t put anything in the “Account number” field: the program will assign it automatically, in order, after recording. The invoice date is current but can be changed. If the program keeps records for several organizations, then in the “Organization” field, select the one on whose behalf the document is issued. The program will enter its details automatically.

Next, select the counterparty from the corresponding menu by clicking on the “Select” button (square with three dots). In the “Agreement” field, indicate the agreement on the basis of which the sale is made. In the selected agreement, the “Agreement type” attribute must be set to “With buyer”. This data can be specified when entering a new counterparty into the directory. To do this, on the “Accounts and Agreements” tab, you need to create a new agreement by clicking the “Add” button and specifying the necessary parameters in the window that opens.

In the “Warehouse” field, select the warehouse from which the goods will be shipped. This can be a wholesale or retail warehouse, names of retail outlets. The “Bank account” field is intended to select the current account to which the buyer will transfer funds. Initially, the program will set the organization's main current account. But if you use several accounts, we will select the one you need.

Filling out the tabular part of the invoice

After filling out the invoice header, we will move on to the data on the goods and services sold. In the tabular part, if we are selling a product, on the “Products” tab, select the products for sale. This can be done in several ways. For example, click the “Select” button in the “Nomenclature” column and select the one you need from the list of products. Or use the “Select” button:

1. At the top of the selection form, select the parameter by which the selection will be made (field “Selection” – “Remaining items”).
2. In the middle part of the selection form, double-click the product group from which the product will be selected.
3. In the lower part of the selection form, double-click the desired item.
4. We select all product names sequentially.
5. Close the form.

For each product we indicate the quantity, unit price, tax if we work with VAT; the sum of VAT and Total is calculated automatically.

We do the same thing if we sell a service, only on the “Services” tab. It is important to remember: when we add a new service to the “Nomenclature” directory, you need to check the “Service” box, otherwise it will not appear on the tab.

Click the “Record” button and print the invoice. We sign the document and present it to the buyer.

Automatic changes in the tabular part of the account

How to issue an invoice for payment, but at the same time be able to make changes in such a way as not to recalculate each item? Just click on the “Change” button in the command panel. A new window will open. In selecting an action in the tabular part of the document, indicate the required change, set the value for the action to be performed, and click on the “Execute” button. Thus, we can change prices by percentage (we set the calculation formula), set the price by type (purchase, wholesale, retail price), round prices, set a new VAT rate for all goods in the table.

Under the table you can see the inscription “Price type is not filled.” What does it mean? Price type – the price of the product at which the sale is made. Selected from several acceptable prices for the product. Filled in automatically if it is set in the buyer's agreement or the main type of sales prices, which is located in the user settings. It can be changed using the “Prices and Currency” button on the document command panel. If you check the “Refill prices by price type” checkbox, the prices will be automatically recalculated. You can also specify VAT accounting information there, if necessary, by checking the appropriate boxes.

Documents entered based on the invoice

And in conclusion, I would like to note that the program is built in such a way as to simplify the accounting process as much as possible and minimize manipulations with entering new documents. Therefore, based on the invoice, the following documents can be automatically issued:

• act on the provision of production services;
• complete set of nomenclature;
• reflection of VAT for deduction;
• receipt to the current account;
• cash receipt order;
• sale of goods and services.

To do this, click on the “Actions” button and select “Enter based on”. They will reflect all the information about the goods and services being sold, which will save time on preparing a full package of documents for a trade transaction.