Invoice for payment of services (sample)

The fulfillment by the customer under the contract for the provision of services of obligations for their further payment stems from the essence and subject of the contract. Nevertheless, the executing organization, for its part, can issue an invoice for payment in order to speed up settlement under the contract. Although an invoice is not a document whose contents are regulated by law, if invoicing is used between parties to a contract, the organization issuing the invoices is responsible for its contents. Therefore, an invoice for payment of services - a sample and the rules for entering data must be made standard at the enterprise so that the contents of the invoice do not change from contract to contract and from contractor to contractor.

How to create an invoice for services

The execution of a document such as an invoice for payment of services must have a basis - primary documents confirming the fact of provision of services to the customer, otherwise the invoice issued by the contractor may simply be ignored.

The act of provision of services is signed by the contractor and the customer and contains information about the type and volume of services provided, therefore an invoice for services rendered should be drawn up, duplicating the data available in the act. The invoice date cannot be earlier than the date specified in the act. You can put the same document number in the invoice as in the act of provision of services, thus referring to the primary document, which will simplify the reconciliation of mutual settlements.

It is preferable to issue an invoice on the organization’s letterhead. Each enterprise has the right to determine independently what form of invoice for payment of services will be, adhering to the general rules for preparing outgoing documents. As an official document against which payment is expected to be received, the invoice form must contain spaces for the signature of authorized persons and the seal of the organization, if one is used.

Form invoice for services

How to correctly fill out an invoice for payment of services

In the invoice itself for payment of services, in the provided fields, you must indicate the customer’s data, the contractor’s data, the list and volume of services provided or work performed, and the total amount expected to be received.

The data identifying the parties to the contract must match those specified in the details of the parties in the text of the contract for the provision of services. If the customer officially notified about the change in his details, the new details must be indicated.

Filling out the fields in the “invoice for services” form

Completed invoice form for services

The list of services provided, which will contain an invoice for payment for services, should not raise questions for the customer, therefore there is no need to summarize the services in the invoice form, combining the lines of the act of provision of services, even if this seems logical, based on their essence.

Also in the invoice for payment of services, the amount of VAT, if any, is highlighted as a separate line. Traditionally, the form provides a field for indicating the amount in words, which is indicated according to the same rules as in payment documents. The amount in rubles is written in words indicating “rub.”, kopecks are written in numbers indicating “kop.”

The invoice for payment from the enterprise is signed by an authorized employee from the management team and from the accounting department, which certifies to the counterparty the correctness and validity of the invoice for the services provided.

Payment (prepayment) by the buyer for services provided to him or goods shipped by the seller (supplier) is carried out on the basis of an issued invoice for payment. This document is important for both the seller and the buyer. This is due to the fact that, based on the invoice, the buyer will be able to confirm the validity of the payment made. The seller uses the invoice as a basis for recording inventory items in the warehouse and planning their further purchases.

The invoice form for payment does not have a unified form, so organizations can develop it independently and use it in their activities. The main requirement for a “homemade” form is the content of the basic details necessary to document the fact of the sale of goods (rendering of services). These include:

• a unique serial number of the document, indicated in the header, with the date of its preparation;
• payment details of the recipient of funds (seller). Can be indicated as a sample filling;
• details of the payer and consignee, indicating the TIN, full or abbreviated (according to the Charter) name of the organization, as well as postal address;
• a list of paid goods (services), indicating their name, unit of measurement, quantity and price, as well as tax information (if necessary, separate from the total cost of goods and indicate the amount of VAT).

You can also specify the terms of the transaction as additional information. Such data may include, for example, conditions of export, terms of payment for goods.

It is worth noting that organizations, in certain cases, can use standard form No. 868 as an invoice for payment (in accordance with methodological recommendations for recording and processing operations for the receipt, storage and release of goods, approved by letter of the RF Committee on Trade dated July 10, 1996 No. 1- 794/32-5).

Filling out an invoice according to form No. 868

When issuing an invoice using Form No. 868, it is necessary, if possible, to fill out all lines. If any fields are left blank, a dash is placed in them.

Mandatory form details include:
“Supplier” - TIN, full or abbreviated (according to the Charter) name of the organization of the supplier (seller) of goods and materials.

"Address" - postal address, contact phone/fax number, bank details of the supplier (current account, correspondent account, BIC of the bank and location (city) of the supplier bank).

“Consignor and his address” - if the supplier and the consignor are the same legal entity, then “Same” is written in the line. Otherwise, the TIN, full or abbreviated (according to the Charter) name of the shipper, as well as his full postal address are indicated.

“Consignee and his address” - TIN, full or abbreviated (according to the Charter) name of the consignee and his postal address.

“Accepted” - indicates the acceptance of the invoice.

“Payer and his address” - if the payer and the consignee are the same legal entity, then “Same as the consignee” is written in the line. If not, then its TIN, full or abbreviated (according to the Charter) name, full postal address, and bank details are indicated.

“Invoice amount” - can be partially filled in or not filled in at all, indicating the total amount in the “Total sales” line.

If necessary, this form also specifies the delivery method, for which there is a special section. It indicates: the station of destination and departure, the date and method of sending the goods (for example, by the supplier’s vehicles), the type of packaging of the goods (for example, a container), the number of places (for example, the number of boxes in a batch), the number of the invoice or receipt (according to which the goods are shipped ), weight of the sent batch.

The main table of standard form No. 868 indicates information about the goods being shipped (name, quantity, price, cost, tax information).

The right to sign the account is vested in the head and chief accountant of the organization. Also, the document can be signed by an official authorized to do so by an appropriate order or power of attorney.

Friends, very often I am asked to make auto-filled documents, for example, fill out the data on a separate sheet and this data ends up in a printed Excel invoice form. Therefore, I decided to publish the document forms I often use. This time I am publishing the invoice form in Excel. With comments on the use of the Invoice document.

First, I would like to say that the invoice form itself is not a mandatory document at all. Don't believe me? Look in Wikipedia. This is due to the fact that the invoice is just a confirmation of the contractual relationship. Those. If you have agreed on everything with your partner/customer, then you must consolidate your relationship with an agreement, and on the basis of this agreement you provide services or sell goods, payment for your work goes exactly according to the agreement. A common mistake is when, during daily cooperation, a client orders a service from you, but such a service is not in the contract, this can become a serious problem and a reason for unnecessary proceedings, because you did not agree on the price and terms between you. It is advisable to agree on such a service and its price in an additional agreement.

If there is no agreement between you, then the invoice can be said to be a mandatory document, because it will indicate your offer (from the word offer- offer) to the client about your conditions and confirms acceptance ( accept- the client agrees to your terms. Often used as a replacement for a contract when the client prepays.

But our advice is, if you don’t mind the paper :), still print out the invoice form in any relationship. Although, for example, in the “valiant” system, its representatives (RTiTS LLC) refuse to sign an agreement for the provision of services between the RTiTS LLC company and system users and do not provide invoices, and even charge an advance payment. They refer to the public offer agreement and are not ready to make any adjustments. But this is the state, and the budget is the head of everything, as we know :(

Form. Invoice form in Excel

There is no approved form of invoice for payment. Those. The organization has the right to choose the form of account for itself. But you can note the logical mandatory account details.

The invoice, of course, requires the seller’s bank details, the names of the work or services indicating their quantity, price and value. We also recommend that you indicate the invoice number and date.

In addition, the invoice is often made on company letterhead, with a logo or company slogan in the header.

A beautiful invoice will look something like this (photo taken from the Internet, removing the company details)

VAT

Although the invoice document is optional, if you have already decided to do it, then it should be indicated on a separate line (clause 4 of article 168 of the Tax Code of the Russian Federation). There is no hiding from value added tax if you are a VAT payer, of course. See the comments above about the budget :)

Those. you should write something like “Including VAT” and calculate the amount or “Excluding VAT” - if you are not a payer of this tax.

It is important to note. What if there is no contract, it is mandatory to reflect as accurately as possible the information about the service provided in the invoice.

For example, if you order verification of any device, then the list of services should say “Verification of device ‘name’ using the ‘name’ method for ‘name’, and not just “Verification of device”. This will protect you from risks possible in the event of disputes due to incorrect provision of the service. In the header or footer of the invoice, it is useful to indicate the delivery time of goods or services for greater security. That being said, I tried it on myself.

The account currency can be any!

Stamp and signature on the invoice form

Contrary to popular opinion, they are also optional, because the document does not reflect the fact of ownership. activities (see above).

“Supporting” a seal with a signature is not at all necessary for any document - this is a slight misconception. Why? No examination will prove that the signature was made by this particular person. For 100% expertise you need at least 3 words. But that’s another story, if you’re interested, write in the comments, I’ll tell you my experience.

“Invoice form download Excel 2018-2019” - this set of words is entered into the search bar not only by novice accountants, but also by experienced specialists. This is because recently the form of the invoice has begun to change frequently. Our article will tell you about the latest changes and where you can download the form and sample of this document.

The nuances of issuing an invoice, or why we often look for its form

An invoice is the main document for VAT accounting. Filling it out correctly will allow you to carefully study Government Resolution No. 1137 dated December 26, 2011.

This document is often supplemented and changed, so it is necessary to constantly monitor that invoices comply with all legal requirements. At the same time, it is important that you have at hand not only the current invoice form, but also the current sample invoice, as this will help you quickly navigate all the changes.

The last time the rules for issuing invoices and the invoice form changed was in October 2017 (Resolution of the Government of the Russian Federation dated August 19, 2017 No. 981).

The new invoice form provides:

• that the government contract identifier must be provided when available;
• the presence of a new column “Product Type Code”, in which you need to indicate the code of goods exported to the EAEU;
• indication in column 11 is not the number of the customs declaration, but the registration number of the customs declaration;
• that it can also be signed by an authorized person of an individual entrepreneur.

Government Decree No. 981 dated August 19, 2017 also provides for changes in the procedure for filling out line 2a of the invoice, which indicates the address of the seller and additions in the procedure for filling out the invoice by forwarders, customers or developers who act on their own behalf.

Read more about the features of filling out an invoice according to the current rules in this article.

FROM THE HISTORY OF THE QUESTION: Previous changes to the Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137, which affected the procedure for filling out invoices, were made by Decree of the Government of the Russian Federation dated May 5, 2017 No. 625. They supplemented the invoice form with new details, namely line 8 “Identifier of the state contract, contract (agreement)".

Even earlier, changes to the invoice form were made by Government Decree No. 1279 on November 29, 2014. Then intermediaries were allowed to issue a consolidated invoice for the principal and indicate data from several invoices issued to buyers or received from sellers.

Invoice form in Word or Excel - what to choose

If the company does not have an automated accounting system, an invoice can be used to process VAT transactions, the form of which can be downloaded from any specialized Internet resource. In what format is it more convenient to download it?

If the invoice reflects one business transaction, then the format is not of fundamental importance. It’s another matter if you need to enter and process a large amount of information (for example, when selling a variety of products with dozens of items) - in this case it is more convenient to use an Excel form. It allows you to automatically make the necessary calculations (calculate the amount of goods for each item, the amount of VAT and calculate their total values).

Thus, the procedure is simple: the merchant first needs to decide which format will be more convenient for him to work with (Word or Excel), then find on the Internet and download the invoice form that corresponds to the situation.

Where to find the rules for registration and download a free sample of filling out an invoice for 2018 - 2019

A current invoice (2018-2019 model) is required for all VAT payers. The ability to download an invoice in Excel for free, as we have already said, is provided by many thematic sites, but choosing an option that meets legal requirements from numerous search results may take a while. Therefore, we offer you a simpler option - download invoice forms 2017 and invoices 2018-2019 in Excel for free on our website. In 2017-2019, 3 different invoice forms were used:

1. An invoice that applies from 10/01/2017 (valid also in 2018-2019).

You can download a sample of filling out this form from the link below.