An invoice is one of the most common documents in economic circulation. Its correct design will help to avoid many problems in relations with counterparties.
First, let's define what an invoice is. According to article 169 of the Tax Code of the Russian Federation, an invoice is a document that serves as the basis for the buyer's acceptance of the goods (works, services) presented by the seller. The law imposes rather stringent requirements on the issuance of an invoice. As a general rule, an invoice is issued on paper. Its production in electronic form is possible only if all parties to the transaction agree to this, and the parties must have compatible technical means and the ability to accept and process these invoices in accordance with the established format.
There are also certain requirements for information that must be contained in an invoice.
First, it must contain its date and number. This information will allow you to identify the invoice. Secondly, the invoice should contain information about the buyer: his name, address and TIN. Thirdly, in the invoice it is necessary to reflect information about the consignor and consignee (their name and address). Next, you should indicate information about the supplied goods or performed works (services). For goods, indicate their name, units of measure, the number of supplied goods. For works and services, their name (unit and quantity, if it is possible to determine them). You must also indicate the unit price and the total transaction amount. Since December 2010, it has become mandatory to indicate the currency of payment in the invoice. Also, the invoice must reflect information about the taxes charged to the buyer (VAT) and indicate the transaction amount, including taxes. If the transferred goods are excisable (tobacco, alcohol, etc.), the amount of excise duty is also indicated. In the event that advance payments were made against the supply of goods (performance of work or provision of services), information about them is also indicated in the invoice.