Typical errors in invoices for prepaid transactions. Is it possible to number advance invoices separately How invoices are numbered for advance payment

Good afternoon everyone!

We have this situation:
Last year, we had a separate numbering for advance invoices and sales invoices.
There and there through, but also there and there starting from 1 and further in order during the year. In advance invoices, the letter A was also added.
All this was written in the accounting policy. In the accounting policy for 2012, all these points were also prescribed. And the first and second quarter and conducted. With the first quarter, everything seems to be clear - old-style invoices and the numbering principle seem to be old. Wasn't that possible in the second quarter? Should they have been numbered in order? And what should I do now.

Good afternoon! Continue numbering as enshrined in the accounting policy. Here is an article on the subject:

It is very inconvenient for an organization to maintain a general numbering, and advance invoice numbers contain the letter "A". In addition, the organization has many warehouses, and in fact each warehouse issues invoices independently. Is it possible to number the invoices for each warehouse separately by writing this in the accounting policy? Is it possible to use prefixes and letters in the numbering of invoices, or should there be only numbers?

After considering the issue, we came to the following conclusion:

In our opinion, the organization has the right to independently establish the procedure (method) for assigning numbers to invoices based on the characteristics of its financial and economic activities and taking into account the actual procedure for processing primary documents (including, for example, the use of letters or compound numbering), fixing it in the accounting policy for tax purposes.

In accordance with paragraph 1 of Art. 169 of the Tax Code of the Russian Federation, an invoice is a document that serves as the basis for accepting the amounts of value added tax presented for deduction or reimbursement in the manner prescribed by Chapter 21 of the Tax Code of the Russian Federation.

The procedure for drawing up invoices by taxpayers is regulated by the provisions of Art. 169 of the Tax Code of the Russian Federation.

The list of mandatory details that must be indicated in the invoice is established by clause 5, clause 5.1 and clause 6 of Art. 169 of the Tax Code of the Russian Federation.

In particular, paras. 1 p. 5 and pp. 1 p. 5.1 art. 169 of the Tax Code of the Russian Federation, among the mandatory details of the invoice issued by the taxpayer both when selling goods (works, services), transferring property rights, and when receiving payment, partial payment on account of the upcoming supply of goods (performance of work, rendering services), transfer of property rights, the serial number of the invoice and the date of its compilation are provided.

Based on paragraph 2 of Art. 169 of the Tax Code of the Russian Federation invoices drawn up and issued in violation of the procedure established by clauses 5, 5.1 and clause 6 of Art. 169 of the Tax Code of the Russian Federation cannot be the basis for accepting the amounts of tax presented to the buyer by the seller for deduction or reimbursement.

At the same time, errors in invoices that do not prevent the tax authorities during a tax audit from identifying the seller, buyer of goods (works, services), property rights, the name of goods (works, services), property rights, their cost, as well as the tax rate and amount tax presented to the buyer are not grounds for refusing to accept tax amounts for deduction.

We remind you that the Government Decree Russian Federation dated December 26, 2011 N 1137 "On the forms and rules for filling out (maintaining) documents used in the calculation of value added tax" (hereinafter - Resolution N 1137), new forms of invoices and the procedure for filling them out, as well as the rules for maintaining registers of received and issued invoices, books of purchases and books of sales.

At the same time, before the start of the next tax period, that is, until April 1, 2012, according to the clarifications of the Ministry of Finance of Russia (letter N 03-07-15 / 11 dated 01.31. Federation dated 02.12.2000 N 914 "On approval of the Rules for maintaining registers of received and issued invoices, books of purchases and books of sales when calculating value added tax" (hereinafter - Resolution N 914).
According to paragraphs. "a" clause 1 of the Rules for filling out an invoice, given in section II of Appendix No. 1 to Resolution No. 1137, line 1 of the invoice indicates the serial number and date of the invoice.

A special procedure for numbering invoices issued is provided only for organizations selling goods (works, services), property rights through separate divisions, and for participants in a partnership or trustees acting as a VAT payer. In these cases, the serial number of the invoice through a separating line is supplemented with a digital index of a separate subdivision established by the organization in the order on accounting policy for tax purposes, or an approved partner of the partnership or trustee with a digital index indicating the transaction in accordance with a specific simple partnership or trust agreement. property management, respectively (paragraphs “a”, paragraph 1 of section II of Appendix No. 1 to Resolution No. 1137).

Clause 3 of Section II of Annex No. 3 to Resolution No. 1137 provides that invoices (including corrected, corrective) invoices drawn up both on paper and in electronic form are subject to single registration in chronological order by the date they were issued in the journal accounting for received and issued invoices.

A similar requirement is established by clause 2 of section II of Appendix N 5 to Resolution N 1137 when registering invoices issued by the organization in the sales book. At the same time, invoices are registered in the sales book in the tax period in which the tax liability arises, including when goods are shipped (works are performed, services are rendered), property rights are transferred, payment is received, partial payment is due against the forthcoming deliveries of goods ( performance of work, provision of services), transfer of property rights (clauses 2, 3 of section II of Appendix No. 5 to Resolution No. 1137).

Thus, the requirements of tax legislation regarding the numbering of invoices issued by organizations in the event of the sale of goods (works, services), property rights not through separate subdivisions, as well as by organizations that are not members of the partnership or trustees, are reduced to the presence in the issued invoices of the serial number and date of their compilation, and their registration in chronological order. Neither the Tax Code of the Russian Federation nor Decree N 1137 (as well as the earlier Decree N 914) contain any other requirements regarding the procedure (method) for numbering invoices issued by such organizations.

Representatives of the tax authorities in their explanations are limited to only indicating that the numbering of invoices is carried out in ascending order of numbers for the whole organization (see letters of the Federal Tax Service of Russia dated 10/19/2005 N MM-6-03/, dated 07/06/2005 N 03-1- 04/1166/).
So, the specialists of the Federal Tax Service of Russia for Moscow in a letter dated 01.26.2007 N 19-11 / 06924 in response to the taxpayer's question about the legality of using letter designations in serial numbers of invoices, recalling the requirements established by Art. 169 of the Tax Code of the Russian Federation and Decree N 914, confirmed that there is no other procedure for issuing invoices by tax legislation.

At the same time, specialists of the Department of Indirect Taxes of the Office of the Federal Tax Service of Russia for the Tambov Region, in information regarding the features of filling out invoices, in particular, emphasized that Decree N 914, like the Tax Code of the Russian Federation, does not contain any special provisions regarding the numbering of invoices, therefore the taxpayer must independently decide how numbers are assigned to this document. The method of numbering invoices (both generally accepted and different from it) should be fixed in the accounting policy.

Since, as noted above, Decree N 1137, as well as the previously valid Decree N 914, in terms of the numbering of invoices issued by organizations that do not sell goods (work, services), property rights through separate divisions, and are not related to the participants in the partnership or trustee, does not introduce any special provisions, we believe that the above opinion of the tax authorities is relevant at the present time.

The courts believe that the procedure for assigning numbers to invoices is not established by law (see, for example, the decisions of the FAS of the East Siberian District of 10.21.2008 N A19-15303 / 05-20-F02-5114 / 08, of 01.09. 12415/07-51-F02-9578/07; Federal Antimonopoly Service of the Moscow District dated June 24, 2008 N KA-A40/4542-08).

When considering the legality of applying VAT deductions, judges, as a rule, proceed from the fact that a taxpayer’s violation of the order of numbering invoices in itself cannot be a basis for refusing to deduct VAT (see, for example, the decisions of the Federal Antimonopoly Service of the Moscow District dated June 24, 2008 N KA-A40 / 4542-08, resolutions of the Federal Antimonopoly Service of the North-Western District of August 18, 2005 N A05-2344 / 2005-10, the Volga-Vyatka District of January 13, 2005 N A28-9751 / 2004-433 / 11).

Note that the tax legislation does not establish penalties for violation of the numbering of invoices issued. Liability under Art. 120 of the Tax Code of the Russian Federation for a gross violation of the rules for accounting for income and (or) expenses and (or) objects of taxation does not apply in this case, since a gross violation of the rules for accounting for income and expenses and objects of taxation means, in particular, the absence of invoices. Considering that invoices are issued by the organization, the grounds for holding liable under Art. 120 of the Tax Code of the Russian Federation are absent (see, for example, the information of the Office of the Federal Tax Service of Russia for the Chelyabinsk Region dated November 30, 2011).

Thus, taking into account the absence of normatively fixed rules for numbering invoices, the organization, in our opinion, has the right to independently establish the procedure (method) for assigning invoice numbers based on the characteristics of its financial and economic activities and taking into account the actual procedure for processing primary documents (including, for example, the use of letters or compound numbering), fixing it in the accounting policy for tax purposes.

We believe that if the invoices issued have all the required details established by clauses 5, 5.1 and 6 of Art. 169 of the Tax Code of the Russian Federation, and observing the chronological order of their registration, the procedure for numbering invoices used by the organization will not cause claims from the tax authorities and will not entail any penalties, and will not serve as a basis for refusing to accept VAT amounts presented on such invoices to deduction or refund from buyers.

Prepared answer:
Legal Consulting Service Expert GARANT
Obedkova Natalia

Response quality control:
Reviewer of the Legal Consulting Service GARANT
professional accountant Myagkova Svetlana

The nuances of numbering invoices out of order in 2017-2018

"Invoice numbering out of order 2017 (or 2018)" - why does this request occur in search engines? Is a mistake in numbering a violation and does it entail any sanctions? You will learn about this from our article.

How to be guided by the numbering of invoices

The list of mandatory details of the shipping, advance and adjustment invoices is contained in paragraphs. 5, 5.1 and 5.2 Art. 169 of the Tax Code of the Russian Federation, respectively. One of these details is the serial number. At the same time, the Tax Code itself does not establish the procedure for numbering invoices and refers us to a by-law - a decree of the Government of the Russian Federation (clause 8, article 169 of the Tax Code of the Russian Federation). For 2017–2018, a similar document is Decree of the Government of the Russian Federation No. 1137 dated December 26, 2011, which changed its text twice in 2017 (from July 1, 2017 and October 1, 2017).

However, nothing has changed regarding the numbering of invoices. Thus, since the entry into force of Decree No. 1137, there have been no fundamental innovations in numbering in its text. Some clarifications took place in the summer of 2014 (Decree of the Government of the Russian Federation of July 30, 2014 No. 735), when the type of separator used in invoices of separate divisions, participants in partnerships and trustees was determined. The slash (fraction, slash) - “/” has become such a sign (previously it was just a separating line, but it was not specified whether the slash or dash is meant).

Read about the changes made to the form and rules for filling out an invoice in 2017 in the material “How to fill out a new invoice form from October 2017?” .

What are the rules for numbering invoices

The main (and only) rule is that numbers are assigned in chronological order as invoices are drawn up / issued (subparagraph “a”, paragraph 1 of the rules for filling out an invoice, subparagraph “a”, paragraph 1 of the rules for filling out an adjustment invoice) .

The organization can set the period for the renewal of numbering in the accounting policy independently, depending on the number of documents it draws up. For example, you can resume numbering from the beginning of the next year, quarter, month. The only thing that officials spoke out against was the daily numbering of invoices from the first number (letter of the Ministry of Finance of Russia dated 11.10.2013 No. 03-07-09 / 42466).

Invoice numbers may not only consist of numbers: alphabetic prefixes and numeric indexes may be used. The latter must be affixed to the invoices:

separate subdivisions (the document number through a slash is supplemented by the digital index of the OP, fixed in the accounting policy);
participants of partnerships or trustees (also, through a slash, the index of operation accepted in the company under a specific agreement is indicated).

Read more about invoice details and their significance for this document in the article. "St. 169 of the Tax Code of the Russian Federation (2017-2018): questions and answers " .

Is it possible to separately number advance or adjustment invoices?

A direct indication of a single chronology of all invoices compiled by the taxpayer appeared in 2012 with the release of Decree No. 1137. In the previous Decree of the Government of the Russian Federation dated 02.12. separately - so it was convenient. Now this should not be done, so as not to cause complaints from the inspectors.

The Ministry of Finance of Russia clearly opposes a separate numbering of advance invoices (letters No. 03-07-11/427 dated 10/16/2012 and 03-07-11/284 dated 08/10/2012). If there is a desire or need to somehow allocate invoices for advance payment, it is permissible to use a letter prefix (for example, A or AB) to the number that fits into a single chronology.

As for adjustment invoices, the filling rules clearly state that they are assigned serial numbers in a general chronological order. This order must be followed.

The numbers are out of order: will the seller be punished

Mistakes happen to everyone, and the violation of the numbering of invoices, alas, is not uncommon. Most often, there are omissions of numbers or non-observance of chronology (the later date of the invoice has a lower number than the previous ones, or vice versa). Doubling is a rarer case, because basically everyone works with accounting programs and the software simply does not allow assigning one number to different documents.

It is extremely difficult to bring the broken numbering into chronological order, since as a result of the shuffling of invoices, the numbers of later documents that have already been transferred to buyers will “creep”. Therefore, the question arises: is it necessary to do this?

We answer: not necessarily, because tax legislation does not provide for liability for violation of the rules for numbering invoices for the seller. In Art. 120 of the Tax Code of the Russian Federation refers to a fine for the absence of invoices, but it cannot be applied to the situation with “dropped out” numbers. It is possible to speak about the absence of invoices only when there is an obligation to issue them, but it has not been fulfilled - skipping a number does not apply here. However, all this does not mean that the rule of a single chronology can be ignored.

Will jumping numbering affect the buyer

Most likely it won't be affected. An error in the invoice number does not prevent the identification of the seller, the buyer, the name of the goods (works, services) and their cost, the rate and amount of VAT, which means that it does not give grounds for refusing to deduct the buyer (clause 2, clause 169 of the Tax Code of the Russian Federation) . In any case, such claims by controllers have long been easily challenged. According to some courts, even the absence of a number in the invoice should not deprive the VAT deduction (decisions of the Federal Antimonopoly Service of the Central District of 04/08/2013 in case No. A14-7612 / 2011, the Federal Antimonopoly Service of the Moscow District of 08.10.2011 in case No. A41-41420 / 09).

One of the mandatory details of each type of invoice is its serial number. The word "ordinal" implies numbering in order as documents are processed. However, it is not always possible to comply with it, and an attempt to order is reflected in the numbering of documents issued later than those on the number of which a failure occurred. Responsibility for jumping or missing numbers is not provided. The deduction of errors in the number is not prevented.

Registration of an invoice for advance payment 1C: Accounting 8.3 ed. 3.0

Configuration version: 3.0

Publication date: 16.01.2017

Upon receipt of advances, you are obliged to issue invoices for advances in order for the buyer to have the right to take into account VAT on purchased goods, materials or services. In the 1C: Accounting 3.0 program, advance invoices can be issued in a list with automatic selection of advance payments from customers.

Let's consider 2 documents - cash receipt and non-cash payment.

Cashless payment.

So, now let's move on to the section Bank and Cashier - Invoices for advance payment and register invoices.

The first thing we will fill in is Period, here we indicate the period for which the program will process documents. Our Organization on behalf of which we will issue invoices in advance. And we look Invoice numbering, it is very convenient to use the Separate numbering of advance invoices with the prefix "A", but you can also maintain a single numbering of all issued invoices. Now we push the button Fill. If all information is correct, click Run.

The procedure for registering invoices in 1C: Accounting.

And also we can see the Register of invoices issued. And as you can see, advance invoices are highlighted in a separate block.

Proper registration of VAT accounting documents (invoices) will allow you to easily close the month, calculate taxes and generate reports.

Invoice numbering out of order in 2018

Is it possible to number invoices out of order in 2018, this question is of great concern to many companies that are forced to issue a large number of invoices and deal with three, four and five digit numbers. We will tell you whether the Tax Code of the Russian Federation has established firm rules regarding the numbering of invoices, what clarifications the Ministry of Finance gives in its letters, and whether buyers will have problems with deducting VAT if the invoice number is not in order.

Invoice number: what the law says

The invoice must have a serial number, which is indicated in line 1 (clause 1, clause 5, article 169 of the Tax Code of the Russian Federation).

The Tax Code does not contain any requirements for the numbering of invoices. Government Decree No. 1137 of December 26, 2011 (as amended on October 1, 2017), to which this article operates, also does not explain the numbering process. Therefore, the company develops it independently. And approves in the accounting policy.

Invoice numbering out of order in 2018: rules

Despite the fact that the Tax Code of the Russian Federation does not contain specific requirements for the numbering of invoices, companies still do not have the right to number them out of order.

Article 169 nevertheless gives several instructions regarding the numbering of invoices in 2018:

Invoices must be numbered exclusively in chronological order in ascending order of numbers (1, 2, 3, 4 ... etc.);
The invoice number must contain the sign "/" if the sale of goods (works, services) is carried out:

through a separate division;
the invoice for the sale is drawn up by a participant in the partnership or a trustee.

Re-numbering invoices

But you can start the numbering of invoices again from any period, but not daily, such an explanation was given by the Ministry of Finance (see all the clarifications of the Ministry of Finance regarding the numbering of invoices below):

year to date;
from the beginning of the quarter;
from the beginning of the month.

In practice, many companies adhere to end-to-end numbering from the beginning of the year. The main thing is that invoices with the same date and number do not appear. The number can contain not only numbers, but also letters and any other characters.

Example

The number can be, for example, this: No. 12/2018-y. From it, the accountant will immediately understand that he was put up in 2018 for the services rendered (“y”).

Advance invoice numbering

The Tax Code of the Russian Federation also does not require numbering invoices for an advance. But for your own convenience, you can provide, for example, a prefix (A, Av, -A) or another identification mark. This will make it easier for the company to keep records.

Important! The order in which the invoices will be assigned numbers, each company comes up with itself. She chooses the order that is convenient for her particular activity. Most importantly, do not forget to fix all this in the accounting policy for tax purposes.

In addition to the rules indicated above, some clarifications on how invoices can be numbered are given in their letters by the Ministry of Finance of the Russian Federation. Let's look at the instructions of the ministry.

What does the Ministry of Finance say about the numbering of invoices

In its numerous letters, the Ministry of Finance clarified how invoices can be numbered in 2018. We have collected these explanations in a handy table.

Letter from the Ministry of Finance of Russia

How can invoices be numbered?

How to correctly number invoices

Numbering on invoices for several years leads to the fact that the numbers on the papers are getting bigger and bigger. This is not very convenient when keeping records, since you have to operate with bulky numbers. For this reason, some enterprises, usually large ones, start numbering from one every month, year or quarter. However, according to the Letter of the Ministry of Finance of Russia dated 10/16/2012 N 03-07-11 / 427, the organization's policy in this area has some nuances. In the same document, it was not explained how exactly to maintain the numbering. For this reason, this operation still raises a lot of questions.

The legislative framework

Standard details of invoices for shipment, advances and adjustments are set out in clauses 5, 5.1 and 5.2 of the Tax Code of the Russian Federation. The serial number is also considered a prop. However, there is no numbering order in the law. The features of this operation are spelled out in the Decree of the Russian Federation of December 26, 2011 under number 1137. In particular, a reference to this regulatory act is contained in paragraph 8 of Article 169 of the Tax Code of the Russian Federation.

The numbering order has not been edited for many years. One of the latest innovations was made in 2014: the resolution specified the separating symbol that is used in the preparation of documentation. This law applies to the following entities:

Separate divisions.
trust managers.
Persons participating in the partnership.

In particular, the "/" sign must be used for separation.

Numbering rules

The main numbering rule is the assignment of numbers in chronological order: the numbers are indicated as they are set. Re-numbering is allowed. This is inevitable if the company has been operating for a long time. It is imperative to reflect the renewal periods in the accounting policy of the company. The period can be as follows:

However, a government decree limits the resumption of numbering: you cannot start it over every day. This will be considered a violation.

The frequency of updating depends on the document flow of a particular enterprise. The more papers are filled out, the more often the numbers are renewed.

Varieties of invoice numbers

Numbers can consist of both numbers and letters. Letter designations must be in the workflow in the following structures:

Separate divisions. After the number, you must specify the index in numbers. Values are separated by a slash (/). The index is determined by the company and is prescribed under a specific agreement.
People in a partnership or trustees. The index through a slash must be specified in this case as well.

Compliance with the rules is important not only for the implementation of regulations. Correct numbering ensures an orderly workflow and prevents confusion.

Features of putting down letter values

Some of the enterprises number advance and adjustment type documents using different letters and numbers. For example, advance invoices are assigned the letter A, adjustment invoices - B. This measure allows you to quickly find the necessary documents. However, the method in question is not recommended to be used, since there are no permits for this in the law.

There is a risk that the buyer, upon discovering the letter designation, will demand that the papers be corrected. Motivation of a person - prevention of problems during a tax audit.

ATTENTION! There is a compromise method. You can assign both an official and a minor number to an invoice at the same time. This measure will not be considered a violation. You can specify an auxiliary number not only in the accounting program, but also in the document itself. However, the additional value does not need to be mentioned in the "Number" column. It is indicated after all the details in the "Reference" column. Permission to use additional numbers is given in letters from the Ministry of Finance.

Is it allowed to put numbers separately on different invoices?

Is it permissible to put numbers in advance or adjustment invoices separately? The need for a unified chronology was established by Decree of the Russian Federation of December 26, 2011 under number 1137. Until this year, such a rule did not exist, and therefore accountants often put down different numbering on invoices for shipments and prepayments. This procedure was considered the simplest, but now it is prohibited. Otherwise, violations may be detected during the check.

Separate numbering is also explicitly prohibited by the Letter of the Ministry of Finance of Russia dated 10/16/2012 N 03-07-11 / 427. If you want to allocate invoices in advance, you can use a letter value. The letters must correspond to a single chronology, for example, these can be the values \u200b\u200b"A", "AB".

There are also separate norms for filling out adjustment SF. They must be listed in chronological order.

Punishment for wrong numbering

When assigning numbers to invoices, errors often occur. The most common ones are:

Skip numbers.
Ignoring the need for chronology.
Assigning the same number to the same document.

The last mistake is quite rare, since most accountants use special programs. The software prevents splitting.

Violation of the numbering order is the most difficult case. It will take a lot of time and effort to correct the violation. An error in the chronology of one number leads to the fact that other numbers “crawl” as well. It turns out that the invoices already given to the buyer contain incorrect numbers.

Should the numbering be corrected? This measure makes sense if an error is made in the last number of the document, which has not yet been handed over to the buyer. If the error concerns a late number, it is not necessary to correct it. The seller does not bear any penalties for this violation.

ATTENTION! Article 120 of the Tax Code of the Russian Federation states that the absence of invoices for transactions performed entails a fine. These penalties do not apply to incorrect numbers. However, the correct numbering is important in any case. This is taken into account during inspections.

How does incorrect numbering affect the buyer?

In most cases, incorrect numbering has no effect on the buyer. Errors do not interfere:

identification of the parties to the contract;
the name of GWS, their cost;
rate and aggregate VAT.

That is, the buyer will not receive a refusal to deduct, as stated in paragraph 2 of Article 169 of the Tax Code of the Russian Federation. If the controller presents his claims, they can be challenged, as evidenced by judicial practice. Based on court decisions, we can conclude that even the complete absence of numbering cannot be the basis for deducting VAT.

Invoice for advance payment in 1C 8.3 Accounting

Registration of an advance invoice is only necessary if the counterparty has received the prepayment to the account of the organization being sold, and the goods have not yet been loaded. Let's figure out how to properly issue an invoice for an advance payment in 1C 8.3 Accounting in several ways.

Suppose that the counterparty-buyer transferred a certain amount to the account of the organization against the future delivery of goods. It is necessary to reflect the receipt of money in the program. We will do this with the help of the document “Receipt to the current account”. To do this, let's go to the magazine " Bank statements", It is located in the" Bank and cash desk "section, and we will issue an receipt Money from the buyer.

Type of operation - payment from the buyer;

Reg. Number and date - skip, as they are created automatically;

Payer - the organization from which the advance was received;

Amount - indicate the amount of the payment received;

All other fields are not required. Just check.

And now consider the option if the counterparty was shipped goods for a larger amount than the advance payment made. Postings will be generated with a breakdown into payment for shipment and debt:

In this case, you will need to issue an invoice in advance.

And we will consider another option, when payment was received from the client, it was carried out in 1C through the document “Receipt to the current account” and the shipment takes place on the same day. It would seem that there should not be any advance, but if you look carefully, the receipt of money is formalized earlier in time than the implementation was created. Let's check the postings and see that the program also places this amount on account 62.02: Dt51 - Kt62.02 "Calculations on advances received." And the implementation is the same:

Dt90.02.1 - Kt41.01 - for the shipped goods, the purchase price of goods without VAT;

Dt62.02 - Kt62.01 - offset of the buyer's advance;

Dt62.01 - Kt90.01.1 - reflection of debt;

Dt90.03 - Kt68.02 - VAT has been charged.

To prevent this from happening, you need to draw up a receipt on the current account at least a second later than the sale.

Let's move on to the main question: how to issue an invoice for an advance payment in 1C 8.3. There are two ways: automatic and manual. Manual mode implies the creation of the document "Invoices for advance payment" directly from the document "Receipt to the current account". This is done through the "Create based on" button, select "Invoice issued". The generated document will open. You can check the filling and carry out.

Now consider automatic. We find the tab "Bank and cash desk" in the menu, the section "Registration of invoices", go to the journal "Invoices for advance payment". A processing form opens, with the help of which you can perform this action. Here we put down the period for which you want to register invoices and press the "Fill" button. The program independently finds advance receipts and fills in the tabular part with them:

At the bottom of the screen are the settings for this processing. Let's see what they include.

The “Invoice numbering” setting allows you to choose from two options:

Uniform numbering of all issued invoices;

Separate numbering of advance invoices with prefix A.

Dt62.01 - Kt90.01.1 - reflection of debt;

Dt90.03 - Kt68.02 - VAT has been charged.

Often, accountants choose the second option to distinguish them on the list.

The next setting "Invoices for advance payment" includes the formation accounting policy organizations. Here you can choose how to register invoices:

Do not register invoices for advances set off within 5 calendar days;

Do not register invoices for advances set off before the end of the month;

Do not register invoices for advances offset before the end of the tax period;

Do not register invoices for advances (g. 13, article 167 of the Tax Code of the Russian Federation).

The first option is set by default. This means that all advances received will be invoiced.

After setting the necessary settings, click "Run". Invoices for advance payments will be generated for the displayed receipts. From here you can go to the generated invoice and check the correctness of filling. You can also go to the general list of documents of this type. To do this, click on the link at the bottom of the screen "Open a list of advance invoices". The created invoice will be displayed with the prefix "A", number "A1":

In the general journal “Invoices Issued”, it will be easy to distinguish them from others:

If you need to print several documents at once, while holding down the "Ctrl" key, select the necessary documents and send them for printing.

For many, the accounting program is set up so that advance invoices have their own, separate, numbering. For example, from one date issued: invoice N 145, invoice N 146, and then - advance invoice N 38 / A. That is, according to the company - the developer of the program, Government Decree N 1137 does not require that advance invoices be numbered "in the general queue" along with regular and corrective invoices. Accountants are at a loss: is this correct?

How to number advance invoices

The numbering of invoices and adjustment invoices must be the same. This is directly enshrined in Decree N 1137. What is called an advance invoice in the accounting environment is nothing more than a regular invoice, only filled in in connection with the receipt of an advance payment from the buyer. Decree N 1137 provides for certain features of its filling. However, such invoices must be numbered in the general order - there are no special features here. It turns out that for invoices issued by the seller upon receipt of an advance payment, it is impossible to maintain a separate numbering. Note. If we assume that the advance invoice and the shipment invoice are different documents, then it turns out that we generally have neither an approved form for the advance invoice, nor the rules for filling it out, nor the rules for its registration anywhere . Which, you see, is unbelievable. FROM AUTHENTIC SOURCES VIKHLAYEVA ELENA NIKOLAEVNA - Advisor to the Department of Indirect Taxes of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia

"Decree N 1137 fixes the chronological order of assigning numbers to invoices (including adjustment invoices). In my opinion, it provides for a chronology by the date they were compiled and / or issued in ascending order of numbers. Thus, invoices, issued by the seller to the buyer upon receipt of an advance payment from him (advance invoices) must be numbered as part of the general numbering. Decree N 1137 does not provide for their separate numbering.

If you need to separate advance invoices from shipping and adjustment invoices, for convenience, you can put letters after the number, for example, "A". Thus, the invoice number will be compound (from numbers and a letter). The digital part of the number is determined within the framework of a single chronology, and the alphabetic part only shows the peculiarity of the operation. The letter part of the number can be considered as an additional requisite of the invoice. Neither the Federal Tax Service nor the Ministry of Finance object to such details. For example, the invoice number for shipped goods is 76, followed by an advance invoice number 77/A. Specialists of the Ministry of Finance have nothing against such numbering. FROM AUTHENTIC SOURCES ELENA VIKHLYAEVA, Ministry of Finance of Russia

"In my opinion, the serial numbers assigned to invoices and adjustment invoices in chronological order can be made up of numbers and letters. The main thing is that the numerical part of the number is assigned sequentially - within the chronological order."

What will happen for incorrect numbering of invoices

The purpose of the unified numbering, laid down in Decree N 1137, is quite obvious. This is a fight against those who like to write out primary documents retroactively. Establishing order in invoice numbers should make it easier for inspectors to check. True, there are no penalties for incorrect numbering of invoices for the seller. This was confirmed by specialists from the Ministry of Finance. FROM AUTHENTIC SOURCES ELENA VIKHLYAEVA, Ministry of Finance of Russia

"For the assignment of invoices and adjustment invoices of serial numbers not in chronological order, the norms of the current legislation on value added tax do not provide for liability."

The buyer should not have any problems either, even if it turns out that the invoice he received was incorrectly numbered by the supplier. The tax authorities do not have the right to refuse a deduction because of this. *** If you want your invoices to be issued in full accordance with Decree N 1137, you will have to:

contact the company - the developer of the program to change the settings. The disadvantage of this is that you may be asked for additional money for such an exclusive service;
correct invoice numbers manually.

First published in the journal "Glavnaya kniga" 2012, N 10 Elina L.A.

In the explanations of the Ministry of Finance, one can find a different position. Upon receipt of payment and sale of goods in one quarter, you can not issue an advance invoice. The main thing is that no more than five days pass between these two events. This point of view was brought, for example, by letters of the department dated 12.10.2011 No. 03-07-14 / 99 and dated 06.03.2009 No. 03-07-15 / 39. However, the explanations of the Ministry of Finance are advisory in nature, so the risks of additional VAT charges if the tax authorities reveal such a fact are significant.

Advice. If the company is not ready to sue the tax authorities, always issue invoices for prepayment.

Misconception No. 2. The advance invoice must contain the prefix A in the number

Some accountants argue that the numbering of advance invoices should be separate, in no case should you carry out through numbering with invoices for shipment. Other specialists try to force sellers to redo the document if there is no “A” prefix in its number.

The rules and procedure for filling out documents reflecting VAT are enshrined in Decree of the Government of the Russian Federation of December 26, 2011 No. 1137. There are no prefixes for advance invoices.

In addition, the Ministry of Finance of Russia believes that a separate numbering of invoices for advances is not expected (letter of the department dated 10/16/2012 No. 03-07-11 / 427). The Ministry refers to subparagraph “a” of paragraph 1 of the “Rules for filling out an adjustment invoice” of Resolution No. 1137. And it says there that all invoices are numbered in the general chronological order.

Let's say, on 09/01/2016, three invoices were issued for shipment with serial numbers 124, 125, 126. The next day, the accountant needs to issue an invoice for an advance payment, which was credited to the current account from the buyer. This means that the number of the advance invoice will be the next in order - 127.

At the same time, the Federal Tax Service will not be able to refuse a deduction to the buyer due to an error in the number, because the number does not interfere with the identification of the seller and buyer.

Advice. Do not follow the lead of clients, draw up and number documents in accordance with the law and by-laws.

Misconception No. 3. It is necessary to write in the name that this is an advance payment

Buyers are attentive to incoming invoices, because the possibility of accepting VAT for deduction depends on this. Often, customers insist that the seller indicate in the column “Product name” that this is an advance payment.

In fact, the legislation does not contain such a requirement, because it is very simple to distinguish an advance invoice from a regular one: just look at the rate indicated in it. An estimated rate of 18/118 or 10/110 is a sure sign of an advance payment invoice. And the shipping document contains a tax rate of 18% or 10%.

If we turn to the regulatory documents (clause “a”, clause 2 of Appendix 1 to Decree No. 1137; clause 5.1 of Article 169 of the Tax Code of the Russian Federation), we can see that in this column only the name of the goods (description of services, works) should be indicated. This means that the seller has no obligation to make a note about the advance payment in the invoice. Even if you write about an advance, it will not be a mistake - provided that the name of the product is indicated.

The correct options for filling in the name column look like this:

Advice. Be sure to indicate in the advance invoice the name of the product, at least its category. For example, it is acceptable to specify the generalized name "shoes" instead of the specific name "boots".

Misconception No. 4. You can not indicate the numbers of payment orders

The numbers of all payment orders for which an advance payment was received from the buyer must be indicated. You also need to specify the dates of the documents for payment. If the advance is paid in cash, you must specify the number and date of the incoming cash order. The Tax Code directly speaks about this (subclause 3, clause 5.1, article 169 of the Tax Code of the Russian Federation).

In practice, if the payment order number consists of more than three digits, only the last three digits are written on the invoice.

Advice. Do not forget to indicate the details of payment orders, otherwise the buyer may be denied a deduction. Issue a separate advance invoice for each payment document.

Misconception No. 5. You can not add additional details to the invoice for prepayment

The seller has the right to add additional details to the advance invoice to simplify his work. For example, you can mark "advance" with a special stamp.

Advice. You can enter additional data into the invoice, but you cannot delete existing columns and lines.

Service expert Kontur. Normative of the company SKB Kontur

Elena Rogacheva

For many, the accounting program is set up so that advance invoices have their own, separate, numbering.

For example, from one date issued: invoice N 145, invoice N 146, and then - advance invoice N 38 / A. That is, according to the company - the developer of the program, in Government Decree N 1137 there is no requirement that advance invoices be numbered "in a general queue" along with regular and corrective invoices.<1>. Accountants are at a loss: is this correct?

How to number advance invoices

The numbering of invoices and adjustment invoices must be the same. This is expressly enshrined in Decree N 1137<2> .

What is called an advance invoice in the accounting environment is nothing more than a regular invoice, only filled in in connection with the receipt of an advance payment from the buyer. Decree N 1137 provides for certain features of its filling<3>. However, such invoices must be numbered in the general order - there are no special features here. It turns out that for invoices issued by the seller upon receipt of an advance payment, it is impossible to maintain a separate numbering.

Note. If we assume that the advance invoice and the shipment invoice are different documents, then it turns out that we generally have neither an approved form for the advance invoice, nor the rules for filling it out, nor the rules for its registration anywhere . Which, you see, is unbelievable.

VIKHLAEVA ELENA NIKOLAEVNA - Adviser of the Department of Indirect Taxes of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia

"Resolution N 1137 fixed the chronological order of assigning numbers to invoices (including corrective invoices)<2>. In my opinion, it provides for a chronology by the date of their compilation and / or exposure in ascending order of numbers. Thus, the invoices issued by the seller to the buyer upon receipt of an advance payment from him (advance invoices) must be numbered within the framework of the general numbering. Decree N 1137 does not provide for their separate numbering.

For example, the invoice number for shipped goods is 76, followed by an advance invoice number 77/A. Specialists of the Ministry of Finance have nothing against such numbering.

What will happen for incorrect numbering of invoices

True, there are no penalties for incorrect numbering of invoices for the seller. This was confirmed by specialists from the Ministry of Finance.

VIKHLAEVA ELENA NIKOLAEVNA, Ministry of Finance of Russia

"For the assignment of invoices and adjustment invoices of serial numbers not in chronological order, the norms of the current legislation on value added tax do not provide for liability."

If you want your invoices to be issued in full accordance with Decree N 1137, you will have to:

<или>contact the company - the developer of the program to change the settings. The disadvantage of this is that you may be asked for additional money for such an exclusive service;

<или>correct invoice numbers manually.

_________________________

Government Decree No. 1137 of December 26, 2011 (hereinafter referred to as Decree No. 1137)
sub. "a" p. 1 sect. II Appendix N 2 to Resolution N 1137
Rules for filling out an invoice, approved. Resolution N 1137
Letters of the Ministry of Finance of 09.02.2012 N 03-07-15/17; Federal Tax Service dated 01/26/2012 N ED-4-3 / 1193
paragraph 2 of Art. 169 Tax Code of the Russian Federation

Thanks to the Law of November 26, 2008 N 224-FZ, from January 1, 2009, VAT payers received the right to deduct "input" tax not only on shipment, but also when making an advance payment on that account. At the same time, in order to ensure this possibility, the seller's obligation was introduced to issue an invoice to the buyer for the received advance payment no later than five calendar days from the date of receipt of the advance payment (clause 3 of article 168 of the Tax Code). However, in fact, to draw up and register this document in the sales book the taxpayer should have been before. Such an obligation arose from clause 18 of the Rules for maintaining registers of received and issued invoices, books of purchases and books of sales, approved by Decree of the Government of the Russian Federation of December 2, 2000 N 914. In this case, an invoice was simply not issued to the buyer.
Of course, the legislation does not contain any tax or administrative sanctions for violations of the requirement for, including regarding an "advance" document. Moreover, in fact, the buyer does not have any tools that would allow him to influence the seller in this sense (Resolution of the Federal Antimonopoly Service of the Volga-Vyatka District of September 24, 2008 in case N A11-11888 / 2007-K1-9 / 605- 40). However, it is quite obvious that the supplier's negligent attitude to this issue is unlikely to help retain the found customers. None of them will want to lose the right to deduct VAT, unless the buyer does not use the right to deduct the tax listed as part of the advance payment, and the seller issues invoices for shipment correctly. But is it worth limiting the circle of clients if you only need timely and correct processing of invoices, including prepaid invoices?

Form and details

Required details for issuing invoices Art. 169 of the Tax Code. Moreover, for "advance" documents and invoices for shipment, different lists of them are provided. According to paragraph 5.1 of Art. 169 of the Tax Code, the invoice "for prepayment" must contain the following details:
- serial number and date of the invoice;
- name, address and identification numbers of the taxpayer and the buyer;
- number of payment and settlement document;
- name of the supplied goods (description of works, services), property rights;
- currency name;
- the amount of payment, partial payment on account of the forthcoming deliveries of goods (performance of work, provision of services), transfer of property rights;
- tax rate;
- the amount of tax presented to the buyer of goods (works, services), property rights, determined on the basis of the applicable tax rates.
The invoice form in this situation should be used as standard, that is, approved by Decree of the Government of the Russian Federation of December 2, 2000 N 914 (Letter of the Ministry of Finance of Russia of March 6, 2009 N 03-07-15 / 39). Of course, the Cabinet of Ministers should develop a special "advance" form, as well as, in principle, a new form of invoice, which includes, among other things, a place to reflect the name of the currency (clause 8 of article 169 of the Tax Code, Letter of the Ministry of Finance of Russia dated 12 October 2010 N 03-07-09 / 46). However, until now, as they say, things are still there. However, this fact does not prevent the buyer from applying the "advance" VAT deduction in practice.
Consider the procedure for reflecting the required details in the lines of the invoice.

"Advance" features

First of all, we note those lines that are filled in in the usual manner, that is, similar to the rules provided for processing such documents for shipment. These include lines 2, 2a, 2b, 6, 6a, 6b. In other words, information about the seller and buyer, their location address, as well as TIN and KPP is reflected in the general manner.
The procedure for filling out columns 7 "Tax rate", 8 "Amount of tax", 9 "Cost of goods (works, services), property rights - all including tax. In this case, you just need to remember that VAT is calculated on prepayment by settlement method (clause 7 clause 5.1 article 169 of the Tax Code), respectively, and the rate is indicated calculated (18/118, 10/110).As the cost of goods, the amount of the advance payment is indicated, taking into account tax (clause 5 clause 5.1 article 169 of the Tax Code).
The only difficulty is when the advance is transferred for different goods subject to VAT at different rates, and it is impossible to determine which part of the prepayment relates to which type of product. As experts of the Ministry of Finance explain, in this case, the rate of 18/118 should be applied to the entire amount of the advance.
It will not be a problem to fill in columns 2 - 6 and 10 - 11 of the invoice. The fact is that when making such a prepayment, dashes are simply put in these columns. Lines 3 and 4 are also crossed out in the same way. After all, since there has not been a shipment yet, there is no data on the consignor and consignee.
Note! are not issued if the advance payment was received for goods that, for one reason or another, are not subject to VAT or to which the "zero" tax rate is applied.
As for line 1, in this case, you just need to think about the order of numbering invoices, taking into account the requirement for its chronological nature. For example, for convenience, you can use an alphabetic code and add the letter "A" to the numbers of all advance invoices. The date of the document must "fall" within five calendar days from the moment the seller receives the advance payment. In this regard, you should not try to fit into the invoice several "advance payments" at once, if the goods were paid for in several visits. After all, most likely, for any of them, the deadline for issuing an invoice will still be violated.
Particular attention should be paid to such props as number of the payment and settlement document. Obviously, if it is not filled out, then the buyer can not even dream of a deduction, since the invoice is issued precisely because of the advance payment. At the same time, it is, of course, better to avoid errors in specifying the details of the "payment". At the same time, there is a very interesting court decision, when an oversight in indicating the number of the "payment" was not recognized as an error that automatically deprives the right to a deduction. Thus, the judges of the Federal Antimonopoly Service of the North Caucasus District had a chance to consider case N A53-13963 / 2009, in which the reason for refusing to deduct VAT was the mismatch of the number of payment order N 1245, named by the supplier of the company in the invoice in the column "To the payment and settlement document" , with the real number N 245. At the same time, in the Resolution of December 21, 2009 in this case, the judges came to the conclusion that this "flaw" is quite excusable. Even when making a payment through the settlement network of the Bank of Russia, they pointed out, the numbers of "payments" are still identified by the last three digits (Instruction of the Central Bank of April 24, 2003 N 1274-U).
By the way, the number of the "payment" from the "advance" invoice will have to be indicated in the final "shipping" document. This is evidenced by the Letter of the Ministry of Finance of Russia dated March 28, 2007 N 03-02-07 / 1-140.
But on the procedure for filling out column 1 of the invoice, it is worth dwelling in more detail.

Description of goods

Even despite the fact that in this case we are talking about the "invoicing" of the advance, the indication in column 1 of the invoice of phrases like "Prepayment", "Advance payment" can lead to very disastrous consequences (Letter of the Ministry of Finance of Russia dated February 25, 2009 N 03-07-14/26). As already mentioned, the obligatory requisite of the "advance" invoice is precisely " Name of goods (works, services)". From the content of paragraph 2, clause 2, article 169 of the Tax Code, it follows that errors in the invoice that prevent the identification of this indicator are not "forgivable". Simply put, they may well serve as a basis for refusing to deduct VAT.
Note! According to the Ministry of Finance of Russia, if the shipment is made within a five-day period from the date of receipt of the advance payment, then there is no need for an "advance" invoice (Letter of the department dated March 6, 2009 N 03-07-15 / 39). However, representatives of the Federal Tax Service believe that this circumstance does not exempt the seller from the need to issue an invoice for prepayment (Letter of the Federal Tax Service of Russia dated March 10, 2011 N KE-4-3 / 3790).
In particular, the tax authorities indicate that when filling out column 1 of the "advance" invoice, it is necessary to be guided by the name of the goods (description of work, services), property rights, specified in the contracts concluded between the seller and the buyer (Letter of the Federal Tax Service of Russia for Moscow dated May 7, 2009 N 16-15 / 045429). The Ministry of Finance of Russia adheres to the same point of view (Letter of the department dated March 6, 2009 N 03-07-15 / 39).
Moreover, officials are not satisfied with the wording "Work has been completed under the contract (act)" (Letters of the Ministry of Finance of Russia dated November 11, 2009 N 03-07-05 / 55, dated September 21, 2009 N 03-07-09 / 49 , Federal Tax Service of Russia for Moscow dated August 15, 2008 N 19-11 / 76813). It is necessary, they point out, detailed description works or services. These explanations, of course, were given by representatives of the financial department and the tax service in relation to "shipping" invoices, but given that in this case similar requirements are imposed on the "advance" document, they should not be discounted.
The only “indulgence” that financiers agree to is that in case of receiving an advance payment under contracts for the supply of goods that provide for their shipment in accordance with the application (specification) drawn up after payment, it is possible to indicate only a generalized name of the goods supplied (“Petroleum products”, “Confectionery "," Bakery products", "Stationery", etc.). The fact is that this is how, as a rule, they are indicated in the contract (Letters of the Ministry of Finance of Russia dated March 6, 2009 N 03-07-15 / 39, dated April 9, 2009 N 03-07-11 / 103) . Moreover, judging by the Letter of the financial department dated July 26, 2011 N 03-07-09 / 22, this is the only exception. In other cases, such filling in column 1 of the invoice, even if it contains a link to a document containing complete list goods, illegal.