How to fill out an invoice. An invoice for payment

It will be useful for those who are just starting their financial activities. Paying bills is an integral part of any business transaction. A responsible attitude in this process forms the reputation of both the buyer and the seller.

An invoice for payment is the basis for the customer to transfer funds (including prepayment) for the services provided to him, as well as for the supplier to ship any goods. This document has equal value for both participants in market relations. The buyer, using an invoice for payment, can prove the transfer of payment, and the seller builds on the basis of the invoice an accounting of inventory items in the warehouse and plans the next purchases.

Filling out an invoice for payment is not regulated by any special form, and each organization can create it independently for use in its financial activities. The main thing is that the invoice for payment contains the details necessary for documentary confirmation of the business transaction. These include:

Document number and date of preparation (indicated in the invoice header);
payment details of the seller (recipient of funds);
details of the buyer and shipper (TIN, full or abbreviated name of the organization - as required by the Charter, postal address must be indicated);
list of goods to be paid (name, unit of measurement, quantity, price per piece, total cost, if necessary - VAT or other tax information).

When filling out an invoice for payment, you can indicate the document number on the basis of which payment is made (this can be an agreement, order or work order). Sometimes the obligations of the parties when making a transaction are indicated, for example, terms of payment, shipment, delivery method.

Under some circumstances, organizations may use Invoice Form No. 868 as a template.

When filling out an invoice for payment using this form, it is advisable to fill out all the lines, but if there is no information on them, put dashes.

Payment invoice form No. 868 requires the presence of mandatory details.

For the supplier, this is the TIN, the full or abbreviated (according to the Charter) name of the enterprise engaged in the sale of inventory items. His postal address, telephone/fax, bank details (current and correspondent account, BIC of the bank and the city in which he is located) are also indicated.
If the supplier and the shipper are represented by the same legal entity, then “Same” is indicated in the line. If these are different companies, write the TIN, the full or abbreviated name of the shipper and his full postal address.
The TIN, name and postal address must also be filled in in the line “Consignee and his address”.
The note on acceptance of the invoice for payment is recorded with the entry “Accepted”.
If the payer and the consignee are the same legal entity, then write “Same as the consignee” in the line. If these are different organizations, then its TIN, name, full postal address, and bank details must be indicated.
The “Invoice Amount” line is partially filled in, but may not be filled in at all. The total amount is recorded in the “Total sales” line.

As can be seen from these data, filling out an invoice for payment is simplified if the supplier and the shipper are the same legal entity, or the payer and the consignee are represented by the same organization.

If necessary, delivery terms are determined in a special section of the invoice for payment. The place of destination and departure, the date and method of delivery of the goods (for example, by supplier’s vehicles), the type of packaging of the goods (for example, a container), the number of pieces (for example, the number of boxes in a shipment), the number of the invoice or receipt (by which the goods are shipped) must be indicated. , weight of the sent batch.

The invoice for payment has the right to be signed by the manager, chief accountant or other official who has a power of attorney or is recorded by order.

Payment of invoices is made after agreement on the amount, date and delivery conditions. Sample of filling out an invoice for payment will be useful to you when carrying out payment transactions until you have developed your own form of this document.

(form option No. 1)

You can place a logo in the invoice header and in the list of goods and services there is a column with VAT.

• The logo is located in the header, the name of the organization, OGRN, INN, KPP, as well as the address of the organization with an index are filled in. Additionally, telephone and fax are indicated.
• The full name of the organization is indicated under the heading.
• Then the details of the Seller and Buyer are indicated. The seller's details must contain the name of the organization, address, INN, KPP, OGRN, current or personal account, bank name, BIC and correspondent account. Additionally, you can specify telephone, fax, e-mail and company website.
• The Buyer's details can be filled in completely by analogy with the Seller's details.
• The account number is indicated in accordance with the accounting policies of the organization. This can be a simple serial number (from the beginning of the year) or a special composite accounting number. The date of the invoice is indicated.
• Under the invoice number and date on the right, a short general name of the goods or services in the invoice is indicated. For example, “computer components”, “laptop”, “office equipment repair”, “production of printed products”.
• The table lists goods and services, cost, quantity, unit of measurement, VAT.
• After the goods, you can indicate important features of the invoice, for example, “delivery time of the goods”, “due date for payment of the invoice”, etc.
• At the end of the account, you must indicate the head of the organization and the chief accountant. A signature and seal are not required, but many companies require that the invoice be signed and stamped.

(form option No. 2)

This form is simplified and is used by default in many accounting programs.

• At the beginning of the invoice, a table resembling a payment order is filled out. It indicates the payment details of the Seller (payment recipient). This is the name of the organization, INN, KPP, current or personal account, name of the bank, BIC and correspondent account.
• Next, indicate the account number, which corresponds to the accounting policy of the organization. This can be a serial account number (since the beginning of the year) or a special composite number. The date of the invoice is indicated.
• The Seller's details must be provided in full. Name of the organization, INN, KPP, OGRN, address, current or personal account, bank name, BIC and correspondent account. You can also indicate telephone, fax, e-mail and company website.
• The Buyer's details are indicated in full or abbreviated form. It is enough to indicate only the name of the organization.
• The table lists goods and services, cost, quantity, unit of measurement.
• After the list of goods and services, you can specify the details of the invoice, for example, “payment period for the goods,” “terms of delivery or pickup,” etc.
• At the end of the invoice the full name of the head of the organization and the chief accountant are indicated. A signature and seal are not required, but some companies will not consider invoices without a signature and seal.

– this is a document on the basis of which a company’s client pays for its services or purchased goods. It contains the details of the contractor or seller used by the payer to make the transfer, as well as a list of services provided or goods supplied.

It can also serve as an offer if there is no agreement between the supplier and the buyer. In this case, payment according to it means acceptance of the offer by the buyer.

List of forms for issuing an invoice for payment

In Russian business practice, two types of documents are used: a standard invoice for payment and an invoice.

Many people confuse these documents. In fact, they have different purposes and differ from each other in terms of the order in which they are filled out. An invoice serves as a tax document intended for VAT accounting and reflects the movement of inventory items. It is issued after delivery of goods or upon completion of work.

Important: An invoice for payment is an optional document; payment to the seller can be made without it. It also does not apply to primary documents that serve as confirmation of expenses incurred (unlike invoices and certificates of work performed), but is widely used by organizations

For international deliveries, an invoice is also used. There are customs and commercial invoices, each of which has its own set of details. It can simultaneously serve as a certificate of conformity.

How to issue an invoice for payment?

ng>A unified payment form has not been developed, so the company has the right to develop its own template. The law does not provide a list of required fields, but organizations usually include the following sections in the invoice:

• name of the seller (contractor);
• its details: INN and KPP (for companies only), legal and actual address;
• supplier contact details: phone, fact and email;
• serial number and date of issue - this will make it easier to understand why exactly the money was received on the account (usually the buyer writes in the purpose section of the payment order something like the following phrase “Payment of invoice No.... dated ... 2016 for construction materials”); bank details of the supplier: name of the bank and its BIC, bank address, correspondent account and current account;
• the name of the services provided or goods shipped, their quantity, unit price and total cost.

Instead of indicating the name of the product, you can refer to the Agreement (for example, “Advance payment under contract No. 245 dated September 28, 2016”) or simply indicate the basis for its issuance (“For communication services,” “For electricity,” etc.).

To create an invoice as an offer, it must contain important terms of the transaction.

For example, the goods will be shipped within 3 business days after payment or receipt of money to the seller’s account. In this case, specifying the due date for payment of the invoice allows you to fix the terms of the agreement for a certain period. Thus, complying with the rules for preparing invoices for payment becomes a very important element of the enterprise’s work, since it bears a certain legal responsibility.

At the request of the company, you can include other information in the document:

• place the company logo;
• indicate the payer's details;
• payment currency – it can be billed in rubles or another currency;
• other important conditions - for example, indicate how long the document is valid (for example, “This document is valid for 30 days”), which is especially important for goods and services for which prices change quickly.

Differences when issuing with VAT and without VAT

All companies or organizations that work for OSNO must charge VAT on the cost of services provided or goods shipped. Therefore, they are required to indicate in a separate line the amount of allocated VAT “including VAT”.

Some taxpayers are exempt from VAT. These are individual entrepreneurs and organizations that have switched to a simplified system. Therefore, they must indicate a dash in the column “including VAT” or write “excluding VAT”. Some buyers may require an official letter from the Federal Tax Service, which confirms the legality of work without VAT. This letter contains an indication of the applicable taxation system (STS with the object “income” or “income minus expenses”).

In some cases, large companies require the supplier to issue them an invoice with zero VAT. Simplified companies have the right to issue zero invoices and this does not serve as a basis for filing VAT reports or transferring tax to the budget.

Invoice registration

Organizations are not required to keep records of issued and paid invoices. They take into account the costs of paying for goods and services using invoices and acts, income - upon receipt of money on the account.

Moreover, organizations using the simplified tax system do not have to pay VAT and cannot count on compensation for this tax from the budget. But they can, at their own discretion, take into account the issued and paid documents in a convenient form. Based on this information, the company can carry out additional work with customers: clarify why there was no payment and offer various incentives to resolve the issue (discounts, related services).

Organizations should only record invoices in the Sales Ledger (based on invoices issued) or the Purchase Ledger (based on invoices received). This responsibility is assigned only to organizations at OSNO. Information such as the date and number of the invoice, its number, the amount including tax, the amount of tax, etc. is indicated here.

Do you need a seal?

The seal and signature of the responsible person (chief accountant, manager himself or individual entrepreneur) are not mandatory details of the invoice for payment. But many companies refuse to pay for documents without a signature and seal.

The invoice must be signed by an authorized person (director, chief accountant or individual entrepreneur indicating OGRNIP).

Does the payer need the original invoice?

In modern conditions, most invoices are issued and paid remotely. Thus, you can make an invoice for payment electronically. Scanned invoices are sent by mail or fax. But in some cases, you can send the original document by mail or through a courier.

The VAT payer requires the original invoice so that he can accept VAT for deduction. Therefore, it is issued in two copies, one of them remains with the seller, the other with the buyer.

Today, electronic exchange of documents is allowed, but they must be signed using an electronic signature. Facsimile signature and seal are not acceptable and such invoices may not be accepted for accounting.

How to issue an invoice for payment by bank transfer?

Here are the instructions for issuing an invoice for payment:

1. In the header of the document, indicate the full name of the organization, legal address and contact information.
2. Fill out the table with your registration data (TIN and KPP) and bank details. In the recipient column, indicate the name of the recipient and the current account number next to it. At the bottom of the table, information about the bank is written down: name, address, BIC (this number can be found in the documents for opening a current account or the bank’s official website) and indicate its correspondent account (this is the account from which money is distributed between the recipients’ current accounts). Correspondent account starts from 3010, settlement account – from 4070 or 4080.
3. Indicate the invoice number (the numbering system can be any) and the date it was issued.
4. Fill in the information about the payer and consignee (if they are different). Here you can limit yourself to only the name of the company or individual entrepreneur, or enter the details in more detail (including TIN, KPP, legal address, bank details).
5. Please indicate the total amount to be paid excluding VAT in the “Total” column.
6. Fill in the name of the goods or work for which the invoice is issued, their price and cost excluding VAT.
7. Calculate VAT and indicate its rate (standard is 18%, but for some categories of goods the rate is 10%). For example, for goods worth 100,000 rubles. VAT will be 18,000 rubles.
8. Enter the amount to be paid including VAT. For example, Without VAT – 200,000 rubles, VAT – 36,000 rubles. The total amount to be paid is 236,000 rubles. Write down the number of items in the invoice and the amount in words.

Print the document and affix your signature and seal. All that remains is to send it to the supplier and wait for the money to arrive at the specified details.

Thus, an invoice for payment significantly simplifies settlements between the seller and the buyer. Therefore, it is widely used in organizations and individual entrepreneurs. , although it is not a mandatory document.

Useful video

How to issue an invoice:

To receive payment for goods and services, an individual entrepreneur by bank transfer is required to issue invoices to his clients. To do this, you need to know how to draw up this document, what should be indicated in it, who should sign the invoice and in what ways to provide it to the payer.

General Billing Rules

Invoices are issued for payment both on the basis of contracts and without them. The finished document can be sent by email or delivered personally to the buyer. The document invoice does not have a legal format, that is, you develop it yourself in any text editor with tables.

To design it, you can use a letterhead or a blank sheet; this is also not regulated anywhere. And you can also use online portals (for example, the “My Business” or “Elba” services) or accounting programs that simplify this process. The most common of them is 1C software.

Video: method of issuing an invoice using the application

Required elements of an invoice for payment

In order for your counterparty to pay the invoice, it must contain the following information:

• IP name.
• Entrepreneur's TIN.
• Bank account details (account number, correspondent account number, BIC, INN, KPP, type of ownership and name of the bank).
• Form of ownership and name or full name of the customer (depending on whether it is a legal entity or an individual).
• The serial number of the invoice (ascending in the registration log) and the date of its issue.
• Name of goods/services for the supply/performance of which an invoice is issued.
• Quantity of goods or services.
• Unit price and total cost.
• Dedicated VAT (if the individual entrepreneur operates on a general basis) or an indication of its absence.
• Individual entrepreneur’s signature and seal (if available).

This is what your invoice may look like, although full buyer details are completely optional

You can download invoice forms using the links: .docx, .xlsx.

Some nuances for accounts from individual entrepreneurs

An entrepreneur's clients can be both organizations and individuals. Companies and individual entrepreneurs pay invoices either from their current account or in cash through the cash register. For individual entrepreneurs, the option of paying from their personal/card accounts is also possible.

There are other features you should know when issuing invoices:

• An entrepreneur has the right to work without a seal, so all you need to do is personally sign or provide a facsimile.
• The signature of the chief accountant is not needed if he is not on staff.
• There is no need to register legal addresses, since they are not involved in the payment transaction.
• If an entrepreneur uses special tax regimes, for example, the simplified tax system, then after the total amount you should indicate “Without VAT”, otherwise VAT should be calculated and entered into the invoice on a separate line.

Nowadays, it is very easy to create invoices for payment from individual entrepreneurs, even for a beginner. To do this, you do not need to receive any special education or have experience as an accountant - you just need a computer (smartphone) and the Internet at hand.

An invoice for payment is not a primary document, because does not reflect the fact of economic life. It is not included in the mandatory accounting documents and is not reflected in accounting, but at the same time it plays a significant role in settlements between counterparties.

It is presented by the seller of goods or services, and paid by the buyer or any person on his behalf.

The main purpose of this document is to notify of the need for payment and fix its amount.

If there is no concluded agreement, it can serve as an offer if it contains all the essential terms of the transaction. In this case, payment of the invoice will be considered acceptance of the offer. The paid document will serve as confirmation of the transaction between the parties.

There is no approved form of an invoice, and there are no legally established rules for its execution, but in the practice of its use, certain requirements for the content have developed.

Requisites:

• availability of number and date;
• seller details;
• buyer's name;
• subject of settlement (product, service, quantity, price, value);
• the rate and amount of value added tax imposed on a product (service, work);
• total amount;
• If necessary, indicate the period within which the money must be transferred.

Users of the “My Business” service can find a sample invoice form in the “Forms” section.

VAT on invoice

If the seller of goods or services is a VAT payer, he must highlight the VAT amount on a separate line.

If the seller is exempt from paying VAT, for example, due to the use of a special tax regime (USN, UTII, PSN), the VAT amount does not need to be allocated in the invoice, but you need to make a note “Without VAT” and indicate the reason. For example, “Based on paragraph 2 of Article 346.11 of the Tax Code of the Russian Federation” (if the document is submitted by an organization on the simplified tax system) or “Based on paragraph 3 of article 346.11 of the Tax Code of the Russian Federation” (if issued by an individual entrepreneur on the simplified tax system).

What if, on the contrary, you work on a special regime, and the supplier of goods or services has issued you an invoice with VAT? Feel free to pay the entire amount indicated in it, and in the purpose of payment indicate “Including VAT 18%” (or other tax rate indicated on the invoice). This is not your tax, but the supplier’s, and the fact that you pay VAT and indicate this to the payment slip will not have any consequences for you.

What is the difference between the accounts of individual entrepreneurs and organizations

There are differences, but they are few:

• An individual entrepreneur indicates his full name, the organization - the name according to the charter.
• The individual entrepreneur puts one signature, and the organization’s account is signed by the manager and chief accountant.
• An individual entrepreneur's account contains only an INN, and an organization's account contains an INN and a KPP.
• An individual entrepreneur’s document may not have a seal if the entrepreneur works without one.

Is it possible to pay without an invoice?

Yes, no problem.

Is there an agreement? When transferring money, you can make a link to it. Is there an invoice or deed? Please refer to them on your payment.

Moreover, you can pay without a supporting document at all. In the payment purpose, you can simply indicate the product or service, and that will be enough.

But if for some reason the case goes to court, it will be more effective to show there real documents for payment - the same invoice, invoice or agreement. In addition, it will be more convenient for you to track payments yourself, and there will be more order in your accounting.

How to transfer an invoice to a counterparty

In any convenient way: hand it over in person, send it by regular mail, fax or email.

The most convenient way is to create an invoice in the “My Business” service and, without printing it, send a link to it to the counterparty, immediately with the payment button. This way you will reduce calculation time.

Invoice for payment, invoice agreement, invoice - what do they have in common?

An invoice agreement is essentially the same document for payment, but additionally includes the details of the agreement.

It specifies the terms of delivery, terms for transferring money, the procedure for return, exchange, storage and everything that the seller considers necessary to communicate about the product or service.

This document usually replaces the contract if the transaction amount is small.

The fact of payment of the invoice agreement confirms the buyer’s agreement with the specified conditions.

An invoice has a completely different function - to confirm the fact of delivery of goods (performance of work or services) and indicate the presence of VAT in the transaction.

Used by individual entrepreneurs and companies operating on OSNO. Issued together with an invoice or a certificate of completion of work.

Prepaid and Postpaid Invoicing: What's the Difference?

Only in terms of payment. The parties to the transaction can stipulate in the contract the payment of an advance payment immediately after its signing.

Then the seller issues an invoice for the advance payment, and the balance is issued after the buyer signs the invoices.

This is already a post-payment, since it is made after receiving the goods.

You don’t have to bother at all and, if you wish, issue one general document for the entire amount of the contract, and the counterparty will pay for it in installments.

Account journal: required option

In order not to get confused in all the documents issued to counterparties, it is useful to keep a log of their records. This is not necessary, but it is advisable, because systematization of exposed documents is convenient, first of all, for you.

Having at hand information about when, to whom and for what amount the documents were issued, the seller can easily track any payment, and also promptly remind a careless buyer about the debt.

The form of the journal is determined by the seller, the main thing is that it contains information about payments and payers. You can maintain one register for all accounts of the organization, or you can create a separate one for each counterparty.

Invoicing in the “My Business” service

In the “My Business” service, you can generate documents in a matter of seconds, and your and your counterparty’s details will be updated automatically. You can upload scans of a signature, seal, or logo to the service - and they will be automatically displayed in the displayed documents.

The system systematizes information on issued and paid invoices, links received funds with the invoice, agreement and invoice, and reflects the amount in accounting. You can always track any amount and supporting documents for it.

If you issue invoices and statements for the same service to the same clients from month to month, you can create a new document by simply copying the previous one. It is also very convenient to issue acts for a group of accounts at once. To do this, in the document register, you simply check the boxes opposite those accounts for which you need to issue closing documents. With one click on the “Create” button, acts or invoices will be generated. Any document created in the service can be downloaded in Excel or PDF format.

You can find a form for an invoice for payment and any other document in the template database of our service. Our experts monitor all changes in legislation so that you work only with current documents.

– and you’ll find out everything yourself.