Invoice Form 2021 - Download Free Templates and Samples in Word, Excel and PDF

Here is some text. An invoice for payment is a document issued by the seller of goods or services to the buyer.
Thus, the fact of sale is confirmed and grounds for payment arise. Create an invoice for free in the KUB program - with automatic filling of fields

Why is it needed and is it possible to do without it?

An invoice for payment is considered an optional document, and therefore you can do without it. It is needed solely to provide details to the counterparty and encourage him to pay more quickly.

What is the difference between an account in foreign currency and an account in rubles?

Issuing an invoice in foreign currency is no fundamentally different from issuing a similar document in rubles. It should indicate all the required details:

• date of issue;
• number;
• name of the payer;
• identifiers, name and address of the company receiving the funds;
• her bank details;
• name of paid goods (services, works), units of measurement;
• unit price and cost;
• condition for including VAT in the price.

As the account currency, you must indicate the currency of the agreement: if the agreement is in euros, then the invoice is in euros. A sample of such an invoice can be downloaded from the link below.

bills in euros

It would be useful to indicate in the invoice a sample of filling out the “Purpose of payment” field in the payment order. For example: “Payment for equipment according to invoice No. 1-OB dated April 27, 2017 in accordance with equipment supply agreement No. OB-0417 (in euros), including VAT of 10,000.00 rubles.”

In addition, you can add a “reminder” to the counterparty about the terms of the contract to the invoice. For example: “Payment of the invoice is made at the euro exchange rate established by the Bank of Russia on the day of payment.” Or: “Payment of the invoice is made at the euro exchange rate established by the Bank of Russia on the day of payment, increased by 1%.”

In this regard, there is no point in duplicating invoice amounts expressed in foreign currency in rubles. The counterparty can pay a foreign currency invoice in rubles on any of the following days after it is issued. The ruble equivalent of the presented invoice is likely to change during this time.

The payment document must be signed by an authorized person(s) of the organization. It will be stamped if available.

What applies to transport costs?

The range of potential options is quite wide - in this case, the specifics, as a rule, are determined by the profile of the enterprise.

For example, an organization conducts production activities, producing various types of equipment, raw materials or products for subsequent sale to wholesale and retail customers. This means that when concluding a contract, one of the issues discussed is the delivery of goods, the costs of which may fall on both the seller and the buyer. The conditions depend on the agreements between the parties, the financial aspects of the transaction, the availability of the necessary logistics capacities and other factors. The main thing is that each unit produced must go through a full product distribution cycle, ultimately reaching the end consumer - either directly or through a retailer.

In addition, production requires certain resources supplied by third parties - in which case the costs of transporting the products must also be reflected in official accounts. If you ask the question: the costs of transportation costs - what are these costs, then we can say that they include all procurement operations for the movement of sold and purchased goods, equipment or raw materials, and are supplemented by items directly related to the provision of these processes.

The more significant the amount spent during the reporting period, the more attention is paid to it by both the organization’s management and the inspection services. In this regard, correct accounting, which reflects all related activities, is of particular importance. It is worth noting that it is a fairly common practice when the costs of transport services for the delivery of goods from the supplier to the buyer (essentially paid at his expense) are included in the price - this is important to take into account when making decisions on providing client discounts, since without optimizing the cost in First of all, margins suffer, to compensate for which a significant increase in quantitative sales volume is required. A comprehensive analysis allows you to identify sources of unnecessary expenses and reduce them without compromising operational activities. So, for example, if an organization owns its own fleet of vehicles, but the vehicles on its balance sheet are used quite rarely - which does not eliminate the need for their periodic maintenance - it is recommended to disband the division and hire a third-party company to perform irregular logistics tasks.

Features of paying bills in foreign currency

What should an accountant follow when making payments under an agreement concluded by residents in foreign currency? For example, if the counterparty issues an invoice for payment in euros (a sample of such an invoice for downloading is available at the link in the text).

First of all, the provisions of the contract.

As a rule, it stipulates at what rate and on what date the currency is converted into rubles.

For example, an agreement may include the following clause: “Payment of obligations under the agreement is made at the official euro exchange rate established on the date of invoice.” Or: “Payment under the contract is made at the official euro exchange rate established on the date of payment by the Buyer, increased by 1.1%.”

What should you follow when the contract does not contain conditions for converting foreign currency obligations into rubles for payment? For example:

• it is not indicated at what rate the conversion takes place,
• it is not indicated on what date the conversion rate is set,
• Both of the above circumstances are not specified.

In this case, conversion into rubles for payment must be made at the official exchange rate of the contract currency on the date of payment.

The same should be done if the contract does not contain a reference to the fact that payment is made in rubles.

A similar procedure applies when residents enter into contracts in dollars. Payment of advances and obligations under such agreements will not be in the currency of the agreement: invoices issued will be in dollars, and payment will be in rubles.

Types of services

The classification of freight transport allows us to separate cargo flows from passenger traffic. When it comes to moving consignments of goods, the type of transport is selected.

He can be:

Railroad communication is a convenient way of transportation. Here, for a long time, related transport services have been offered, which are necessary for the contract to be executed in a timely manner and with the preservation of the properties of the objects.

This includes: customs inspection, environmental safety checks, insurance.

The cargo owner is obliged to organize:

1. Registration of goods under the contract.
2. Delivery and import of cargo.
3. Loading and unloading operations.
4. Labeling, packaging, bundling, lining of a consignment of goods.
5. Monitoring the progress of cargo.
6. Issuance of goods to the consignee according to the invoice.
7. Shipment control.
8. Storing goods in a warehouse.

All points, excluding the first, can be carried out at the expense of the transport company. It is there that they know how to organize the declaration of goods and receive insurance compensation in the event of an insured event.

Sample invoice in dollars

Download file - Sample invoice in dollars

Are you sure you want to delete your account? Are you sure you want to change your username? Changing your username will break existing story embeds, meaning older stories embedded on other Web sites will no longer appear. Browse Log In Sign Up. How to issue an invoice in dollars sample by infrominva. How to fill out an invoice form online? Try creating and filling out an invoice online right now. You can also issue invoices to. Create an account online, provide details, cost of goods or services, etc. You can also invoice and fill it out manually as well. How to issue an invoice in euros sample. Reflect its Sample invoice for prepayment in euros simplicity or complexity. Generate, save and issue invoices online for free. Individual entrepreneurs and LLCs can issue an online invoice for payment for goods or services without. How to properly prepare and issue an invoice for payment, what details it should contain. As well as important points to remember. Invoicing a foreign client is not an easy task for a young business. Invoice for payment - the cost is reflected in dollars;. I’ll say right away that its form is not included in the albums of unified primary forms. You must issue invoices and invoices in rubles based on. How to issue an invoice for payment from an individual entrepreneur, sample. It's time to get started. Just a little bit is missing. Agreements with clients are concluded in rubles. Can an organization issue invoices for payment in euros with a note that payment is made at the rate of the Central Bank of the Russian Federation for the day. In this case, the seller-executor usually issues an appropriate invoice to the buyer-customer for the goods shipped. The supplier must issue it to the buyer in rubles or euros. If the billing address is Russia, then Amazon is doing a disservice - it is trying to issue an invoice in rubles. They're generally purple. Our service allows you to issue a beautiful invoice for payment in 2 minutes. The invoice form can be downloaded or sent by e-mail. In the invoice form you can. How to issue an invoice for payment from an individual entrepreneur or LLC by bank transfer. Sample and instructions on how to correctly issue an invoice for payment. The parties have the right to set the contract price as in a foreign one. Since the sale price is set in rubles, it is often deferred. An invoice for payment for an individual entrepreneur or an LLC has no fundamental differences. The legislation does not establish a single unified form of account. You will receive separate invoices for the two accounts until then. Euro rates are conditional on the date of shipment of goods, at the end of the month January and on the date. The seller is required to issue an invoice. The printed form of the Invoice document issued is shown in Fig. Changing your username will break existing story embeds, meaning older stories embedded on other Web sites will no longer appear Of course not! You are about to permanently delete this story. This cannot be undone. To confirm this action, please enter the title of the story below. Are you sure you want to flag this story? No, cancel Yes, flag it!

Invoice for payment online

In this article we will talk about correct invoicing, but before we discuss the issue of their internal content, we will touch on several serious aspects that are important for any entrepreneur to know. Ofisoff is the best program for issuing invoices and accompanying documents. This question often arises among people who do their own accounting. To avoid beating around the bush, let's give an example. Let's say I have an LLC on OSN, and I want to issue an invoice to the company with which we entered into an agreement for a one-time supply of goods. Let this product in our example be a table in the amount of 1 piece. A normal question for newcomers to accounting who have simply never encountered staged payments. Continuing our story, we answer in order. In this situation, you can do without issuing an invoice at all, since the prepayment is made on the basis of the contract and in the payment order it is written in the column 'basis of payment' - advance payment or prepayment for a table of 1 piece. In this case, be sure to close the advance payment with an invoice - this will be a competent execution of the transaction. But what do lawyers say about this? They are unanimous in their opinion: In legal practice, there are cases when dishonest payers violate the terms of the contract by not paying the remaining amount. They are sued, and then the plaintiffs’ demands are denied, citing non-invoicing. In addition, if the payer sets a goal, he can also try to return what was paid without invoices. This is the harsh truth of life. So, you issue an invoice, and note, for the full cost of the goods. And in our example this is clear: Well, after the Buyer receives his table, he will need to provide him with all the accompanying documents, such as the Torg invoice, an invoice for the shipment of goods for the entire sales amount, an acceptance certificate, a warranty card and original invoice. By the way, Ofisoff is a program where you can and should issue an invoice with or without an agreement and receive the entire above package of documents in just 3 minutes. Start using it and note the time - did we tell you the truth? The convenience of working with Ofisoff is also that you can keep track of issued invoices. This means you will always have your finger on the pulse of your business. As for the internal design and content of the account, there is no single form as such. Most importantly, be sure to indicate the date and number, name of the product and its quantity. Do not forget your payment details, and also indicate how long the account will be valid. This will protect you in advance from unnecessary problems and claims from the Customer. To make it more clear, let’s again give an example: A week later, money arrives in your bank account, but you no longer have this product in stock. The buyer begins to press you on the basis of the invoice. But you calmly explain to him that he is wrong, since the bill is overdue and it is not your fault. Why were you able to resolve this conflict situation? Only because they thought in advance and wrote down the expiration dates for the account. But our life is made up of little things. By the way, indicating the validity period of the invoice will also be important if the goods are sold in rubles, but it depends on the dollar or euro exchange rate. In the case described above, you will have the right to re-invoice the client so as not to lose money. Ready-made templates and examples of documents to fill out - issuing an invoice, making an invoice, acceptance certificate, warranty card are easy and understandable even for a beginner. At the end of the trial period, we will offer you one of the tariff plans or help you export your data in Excel format. About the service Tariffs Features Login. Always online You need to issue an invoice for the advance payment. How to do this correctly? Issue an invoice according to the agreement. Nuances Continuing our story, we answer in order. At the same time, be sure to close the advance payment with an invoice - this will be a competent execution of the transaction. But what do lawyers say about this? Advantages of the Officeoff online service Ready-made templates and examples of documents to be filled out - issue an invoice, make an invoice, acceptance certificate, warranty card - easy and understandable even for a beginner Efficiency - in just a few minutes you can receive a complete package of documents Availability of the service from all devices with access to the network . Constant communication with support service, which will help you generate a document without any problems. Most read articles How to issue an invoice Bill of lading Program Torg 12 Program for invoices and invoices Program for creating a reconciliation report. Related articles How to issue an invoice How to quickly issue an invoice for payment? Create an invoice online Invoice management program Issue an invoice for payment. Try all features for 14 days for free. At the end of the trial period, we will offer you one of the tariff plans or help you export your data in Excel format. Documents Invoice Consignment note Invoice Certificate of work performed. For whom: Online stores Manufacturers Entrepreneurs Accountants. Ofisoff Contact information About the service Blog. Users Features API instructions.

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How to issue an invoice for payment from an individual entrepreneur: detailed instructions

Often an individual entrepreneur is faced with the need to issue an invoice for payment for goods or services. As a rule, this document is prepared by an accountant in accordance with established standards. But if an entrepreneur does not use accounting services, then he can create the document himself. In this publication we will look in detail at how to issue an invoice for payment from an individual entrepreneur.

Purpose and content of the document

An invoice is a document containing payment details and is the basis for payment of a certain amount for goods or services provided by the seller. An individual entrepreneur can make a request for the transfer of funds to his account to persons with whom he has concluded purchase and sale agreements, provision of services, as well as to those persons with whom such agreements have not been concluded.

Required elements of the invoice for payment:

• Seller details (name of individual entrepreneur or legal entity, company address, INN and KPP)
• Buyer's details (name of LLC or individual entrepreneur, address, tax identification number and checkpoint)
• List of goods and services for payment, their quantity and cost
• Total amount due
• Payment details (seller's bank account number)
• Invoice date

When is it necessary to exhibit

This is a document that serves as proof of a transaction for accounting, a company or another organization.

An invoice must be issued in the following cases:

• If the company operates in the market and is exempt from value added tax under Article 145 of the Tax Code of the Russian Federation
• The counterparties did not have time to conclude an agreement, and the delivery of goods must be carried out in a short time. The supplier can generate an invoice for payment, and a little later the parties will seal their relationship with an agreement.
• Clause 1 of Article 169 of the Tax Code of the Russian Federation - the trading process is documented in a personal name and using the special tax system
• Article 168 of the Tax Code of the Russian Federation - the enterprise received a partial prepayment
• The buyer requires a one-time delivery, and it simply does not make sense to draw up a long-term contract.

An invoice can serve as an offer if it reflects all the terms of cooperation. The paid invoice will become legal confirmation of the transaction between the counterparties. And in this case there will be no need to conclude an agreement.

How to fill it out correctly: examples

The table provides examples of correctly filling out all the details:

If, instead of an individual entrepreneur, his authorized representative signs the account, then the details of the power of attorney are indicated next to him, which confirms his powers, as well as the position of the individual, full name and decoding.

Sample invoice and template

Sample of filling out an invoice for payment from an individual entrepreneur:

You can also download the invoice template:

Invoice form for payment

Design rules

There are no strict rules for opening an account, but according to established standards, the information in it is arranged in a certain order:

• In the header - personal data of the seller and buyer
• Bank details
• Next, indicate the document number and the date of its preparation.
• Then they repeat the data of the seller and buyer again
• List of goods or services provided
• If the product is sold with VAT, this must be indicated
• Finally, the seller’s signature and details are added.

About payment terms

Payment on the invoice must be received within the period specified in the document itself or in the agreement. Before the end of the agreement, the seller has no right to change the terms of the transaction and cannot terminate it.

If, during a non-cash payment, it turns out that the recipient's bank details are indicated with an error, it is necessary to notify the supplier/contractor in writing as soon as possible. This procedure extends the validity period of the document.

How to issue an invoice to an individual?

Very often, individuals purchase goods and services. In this case, the individual entrepreneur needs to issue an invoice to the individual. The law does not prohibit doing this. Therefore, if the buyer is an individual, the payment document indicates his last name, first name and patronymic, as well as address.

He can pay the bill by contacting the bank by cash transfer to the details specified in it.

How to issue a VAT invoice?

Value added tax is often indicated on the invoice.

Its allocation is not a mandatory requirement, but this step will help to avoid errors in further calculations of the total cost.

The filling out form is the same as for payment without VAT. The only difference is that at the end of the form you must indicate the amount of VAT, which will affect the final amount of payment for the products.

The ruble exchange rate is fixed in the contract

Let's consider a situation where the ruble exchange rate in the contract is not specified as the official rate of the Central Bank of the Russian Federation, but is fixed somehow differently - with a certain value, or is set, for example, as the rate of the Central Bank of the Russian Federation + 2%. What will happen to the tax base for value added tax (VAT) and income tax? VALUE ADDED TAX

In this case, everything depends on the date of payment and the date of fulfillment of obligations under the contract. Therefore, we will consider 3 options for the development of events. But first, let’s highlight the main legislative norms relating to VAT calculations in conventional units, dollars and euros.

Clause 1 of Article 167 of the Tax Code of the Russian Federation and clause 14 of Article 167 of the Tax Code of the Russian Federation. Determines the moment of the tax base. It turns out that in our situation this is the earliest date: receipt of advance payment, or provision of a service (shipment of goods). Moreover, if the moment of determining the tax base is the date of payment, then on the date of shipment, on account of the previously received payment, the moment of determining the tax base also arises.

Clause 4 of Article 153 of the Tax Code of the Russian Federation. Gives us the right to consider the moment of determining the tax base for VAT the day of shipment of goods, while when determining the tax base, the conventional monetary unit is recalculated into rubles at the rate of the Central Bank of the Russian Federation on the date of shipment of goods. Upon subsequent payment, the tax base will not be adjusted, and the resulting differences will have to be attributed to non-operating income or expenses.

All other letters from the Ministry of Finance and tax authorities devoted to this issue do not contain legal norms and are not addressed to a wide range of taxpayers, and therefore cannot be used in our conclusions.

1. Received 100% prepayment to the bank account for future shipment of goods (performance of work, provision of services)

Example of VAT calculation with 100% prepayment

A contract for the provision of services has been concluded. The cost of services is 1000 dollars, while the ruble exchange rate against the dollar is set at 54 rubles per 1 dollar. The contract provides for 100% prepayment. On the date of payment, the exchange rate of the Central Bank of the Russian Federation was 59 rubles per 1 dollar.

2. Partial payment has been received to the bank account for the future shipment of goods (performance of work, provision of services).

If partial payment is received, then for the purposes of calculating VAT it is necessary to use only the official rate of the Central Bank of the Russian Federation and calculate VAT on the date of payment at the official rate, despite the fixed rate specified in the agreement. At the time of provision of the service, the tax base will be determined for the unpaid part of the service at the rate on the date of provision of the service, and the prepaid part of the service, for the purpose of calculating VAT, has already been recorded as an advance payment.

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Example of VAT calculation for partial payment

A contract for the provision of services has been concluded. The cost of services is $1,000, while the ruble/dollar exchange rate is fixed in the contract at 54 rubles per $1. The contract provides for 50% prepayment. On the date of prepayment, the official exchange rate of the Central Bank of the Russian Federation was 59 rubles per 1 dollar. On the date of service provision, the official exchange rate of the Central Bank of the Russian Federation is 60 rubles per dollar. On the date of subsequent payment for services, the official exchange rate of the Central Bank of the Russian Federation is 62 rubles per dollar.

3. The goods are shipped in full (work completed, service provided) and only after that payment is received.

In this case, the rule of paragraph 4 of Article 153 of the Tax Code of the Russian Federation applies. VAT will be calculated on the date of sale of goods (provision of services) at the official rate of the Central Bank of the Russian Federation and in the future its amount will not change.

Example of VAT calculation for payment after shipment

INCOME TAX

Clause 8 of Article 271 of the Tax Code of the Russian Federation. We calculate income on the date of service provision (shipment of goods, performance of work) at the rate specified in the contract. If the company received an advance, then the amount of proceeds from the sale is determined at the official rate established by the Central Bank of the Russian Federation on the date of receipt of the advance or the rate fixed in the contract, depending on which rate is linked to in the contract.

Optimization of TR in accounting

Reducing cost items, which helps relieve a company of unnecessary financial burden, is usually the result of careful work by a qualified accountant. To achieve optimal performance, it is important not only to know in which account transport costs are taken into account and reflected, or how to calculate income tax, but also to correctly convey information about rising costs to the organization’s management. Unfortunately, as practice shows, the majority of ordinary accounting employees, even at large enterprises, do not have the appropriate skills or do not have the time, being forced to deal with everyday, although necessary, but monotonous tasks. As a result, mistakes are much more common than suggestions that improve business performance.

This situation can be avoided by automating routine processes, offered within the framework of solutions developed by Cleverence specialists.
The introduction of modern mobile technologies guarantees not only an increase in the accuracy of accounting, but also the provision of sufficient time necessary to find ways to optimize transportation costs and reduce costs. Number of impressions: 29

What is the difference between an account in foreign currency and an account in rubles?

Issuing an invoice in foreign currency is no fundamentally different from issuing a similar document in rubles. It should indicate all the required details:

• date of issue;
• number;
• name of the payer;
• identifiers, name and address of the company receiving the funds;
• her bank details;
• name of paid goods (services, works), units of measurement;
• unit price and cost;
• condition for including VAT in the price.

As the account currency, you must indicate the currency of the agreement: if the agreement is in euros, then the invoice is in euros. A sample of such an invoice can be downloaded from the link below.

invoice form in euros

It would be useful to indicate in the invoice a sample of filling out the “Purpose of payment” field in the payment order. For example: “Payment for equipment according to invoice No. 1-OB dated April 27, 2017 in accordance with equipment supply agreement No. OB-0417 (in euros), including VAT of 10,000.00 rubles.”

In addition, you can add a “reminder” to the counterparty about the terms of the contract to the invoice. For example: “Payment of the invoice is made at the euro exchange rate established by the Bank of Russia on the day of payment.” Or: “Payment of the invoice is made at the euro exchange rate established by the Bank of Russia on the day of payment, increased by 1%.”

In this regard, there is no point in duplicating invoice amounts expressed in foreign currency in rubles. The counterparty can pay a foreign currency invoice in rubles on any of the following days after it is issued. The ruble equivalent of the presented invoice is likely to change during this time.

The payment document must be signed by an authorized person(s) of the organization. It will be stamped if available.

To what account should transport costs and costs associated with the movement of fixed assets be attributed?

In accordance with the provisions established within the eighth paragraph of the Rules defining the accounting procedure, this category of expenses is equated to the acquisition or creation of products by the enterprise. This approach applies to the following types of OS:

• Created directly by the organization.
• Purchased on the basis of an appropriate agreement (including in relation to barter-type agreements, when mutual settlements do not involve the transfer of funds).
• Received free of charge.

All of the above options for transportation costs in the accounting policy are considered as capital investments, which actually increase the base cost of commodity units. For reflection, the corresponding debit accounts are used, and within the framework of correspondence, expense accounts are used.

It is important to consider that this procedure is not relevant for all situations. Thus, expenses associated with the movement of objects within the territory of an enterprise that do not require installation work for subsequent operation are classified as production. This is true not only for vehicles, but also for various types of equipment, including large equipment used in construction work - from excavators and bulldozers to concrete mixers and rollers for laying asphalt. In the case of transportation of equipment that involves installation and dismantling, the costs incurred are considered as operating costs.

Features of paying bills in foreign currency

What should an accountant follow when making payments under an agreement concluded by residents in foreign currency? For example, if the counterparty issues an invoice for payment in euros (a sample of such an invoice for downloading is available at the link in the text).

First of all, the provisions of the contract.

As a rule, it stipulates at what rate and on what date the currency is converted into rubles.

For example, an agreement may include the following clause: “Payment of obligations under the agreement is made at the official euro exchange rate established on the date of invoice.” Or: “Payment under the contract is made at the official euro exchange rate established on the date of payment by the Buyer, increased by 1.1%.”

What should you follow when the contract does not contain conditions for converting foreign currency obligations into rubles for payment? For example:

• it is not indicated at what rate the conversion takes place,
• it is not indicated on what date the conversion rate is set,
• Both of the above circumstances are not specified.

In this case, conversion into rubles for payment must be made at the official exchange rate of the contract currency on the date of payment.

The same should be done if the contract does not contain a reference to the fact that payment is made in rubles.

A similar procedure applies when residents enter into contracts in dollars. Payment of advances and obligations under such agreements will not be in the currency of the agreement: invoices issued will be in dollars, and payment will be in rubles.

Accountant's Directory

TKS.RU Forums > Sections > Customs > Account in foreign currency

View full version : Account in foreign currency

Gentlemen, experts, tell me. Can a Russian carrier company issue invoices in foreign currency? currency to your customers? But all our payments to them are in rubles, they work with us on an advance payment basis, and then after we have “cleared customs” for the cargo, they issue us an invoice in rubles. I probably didn’t explain it very clearly, but as the conversation progresses I will comment on our difficult situation.

passing by

26.04.2009, 14:45

Gentlemen, experts, tell me. Can a Russian carrier company issue invoices in foreign currency? currency to your customers? But all our payments to them are in rubles, they work with us on an advance payment basis, and then after we have “cleared customs” for the cargo, they issue us an invoice in rubles. I probably didn’t explain it very clearly, but as the conversation progresses I will comment on our difficult situation.

The situation is familiar. Almost everyone works this way. You should have a clause in your agreement with them that invoices are issued in foreign currency (dollars or euros), payment at the rate in rubles on the day of payment (which is more common) or on the day of invoice (which is less common). That's all. And if the invoice is in rubles, then I don’t understand, why are you worrying?

Gantenbein

26.04.2009, 14:47

…..all our payments to them are in rubles, they work with us on an advance payment basis, and then after we have “cleared customs” for the cargo, they issue us an invoice in rubles…

If they work on an advance payment basis, then what invoice is then issued in rubles?

The situation is familiar. Almost everyone works this way.

How to issue an invoice in foreign currency

You should have a clause in your agreement with them that invoices are issued in foreign currency (dollars or euros), payment at the rate in rubles on the day of payment (which is more common) or on the day of invoice (which is less common). That's all. And if the invoice is in rubles, then I don’t understand, why are you worrying?

So on the day of filing the customs declaration, we had neither an invoice nor an invoice, but there was a certificate for customs purposes stating that the cost of transportation was 1000 EUROS, the customs released us, they gave us a normal document, and we still got it from the carrier we can't for now.

If they work on an advance payment basis, then what invoice is then issued in rubles? So we have an advance payment in rubles.

Gantenbein

26.04.2009, 15:23

Gentlemen, experts, tell me. Can a Russian carrier company issue invoices in foreign currency? currency to your customers? But all our payments to them are in rubles, they work with us on an advance payment basis, and then after we have “cleared customs” for the cargo, they issue us an invoice in rubles. I probably didn’t explain it very clearly, but as the conversation progresses I will comment on our difficult situation.

I am forced to quote your post again and in full. You write that you are working with a carrier “on an advance payment basis.”

How does your company pay this “prepayment”, on the basis of what document does your company transfer funds to the carrier? If there is an “advance payment”, then why is there no financial document confirming the “advance payment” made? And if an “advance payment” was made, then for what services does your company receive an invoice after the cargo is cleared through customs? We need to deal with this first.

I am forced to quote your post again and in full. You write that you are working with a carrier “on an advance payment basis.”

How does your company pay this “prepayment”, on the basis of what document does your company transfer funds to the carrier? If there is an “advance payment”, then why is there no financial document confirming the “advance payment” made? And if an “advance payment” was made, then for what services does your company receive an invoice after the cargo is cleared through customs? We need to figure this out first. I’ll try to explain. This company X provides us with forwarding services by hiring third parties Y (foreign companies), and for all our transportation, we “drive” money to them (company X) at the beginning of the month, they draw us a certificate of the cost of transportation in foreign currency, and invoices are issued after they have apparently been invoiced by Y companies they hired.

passing by

26.04.2009, 16:21

So on the day of filing the customs declaration, we had neither an invoice nor an invoice, but there was a certificate for customs purposes stating that the cost of transportation was 1000 EUROS, the customs released us, they gave us a normal document, and we still got it from the carrier we can't for now.

Keep shaking. What taxation system do you use - the general one, with VAT? Hardly on UTII.

They are required to issue you an invoice for prepayment (you can use a general invoice), and close each shipment with an invoice and a certificate of completion of work.

If the certificate contains only the cost of delivery to the border, try another one: the total cost and breakdown from the place of loading to the border + from the border to the place of unloading. Let the certificate in foreign currency be normal.

27.04.2009, 04:57

If I'm not mistaken, the s/f must be issued no later than 5 days after the sale of the goods/services.

So on the day of filing the customs declaration, we had neither an invoice nor an invoice, but there was a certificate for customs purposes stating that the cost of transportation was 1000 EUROS, the customs released us, they gave us a normal document, and we still got it from the carrier we can't for now.

And how is it stated in your contract with the carrier when he is obliged to provide an invoice and sf. For example, with us, payment does not depend on “customs clearance”, within 10 days after receipt at the temporary storage warehouse, and if I did not have time to “clear customs” before this period, then customs will charge me with a payment order.

And how is it stated in your contract with the carrier when he is obliged to provide an invoice and sf. For example, with us, payment does not depend on “customs clearance”, within 10 days after receipt at the temporary storage warehouse, and if I did not have time to “clear customs” before this period, then customs will charge me with a payment order.

“And that’s right, comrades!” ©

Source: //1atc.ru/schet-faktura-v-valjute/

An invoice for payment. Form and sample filling

An invoice for payment is a document that absolutely all entrepreneurs use in their work, regardless of what level they work at and what area of ​​business they belong to. As a rule, an invoice for payment is issued after a written agreement is concluded between the parties, as an addition to it, but sometimes it can be issued as an independent document.

It is the invoice for payment that gives the buyer of goods or consumer of services grounds to pay for them. The invoice can be issued for both prepayment and post-factum payment.

Is an invoice required?

The legislation of the Russian Federation does not regulate the mandatory use of an invoice in business documentation; payment can be made simply on the terms of an agreement. However, the law calls the conclusion of an agreement an indispensable condition of any transaction. An invoice does not exist separately from the contract; it is a document accompanying the transaction. It represents, as it were, a preliminary agreement on payment according to the conditions established by the seller - the price that the buyer of the product or service must pay.

The invoice makes calculations much more certain, so entrepreneurs prefer to use it, even if this condition is not specified in the terms of the contract.

IMPORTANT! Since the requirement for an account is not legally required, it does not relate to accounting reporting documents, but is intended for internal use.

Invoice in foreign currency - how to issue?

Invoice in foreign currency - how to issue and is it always possible to issue? Find answers to these questions in the article.

When can you issue an invoice in foreign currency?

Who should issue an invoice in foreign currency?

How to issue a foreign currency invoice in 2021–2021

How to generate invoices in foreign currency in 1C

Results

When can you issue an invoice in foreign currency?

According to paragraph 7 of Art. 169 of the Tax Code of the Russian Federation, an invoice in foreign currency can be drawn up if the terms of the transaction in the contract are expressed in foreign currency. At the same time, in parallel with this norm of the Tax Code, there is another one in the legislation: sub-clause. "m" clause 1 section.

II Resolution of the Government of the Russian Federation “On filling out documents for VAT calculations” dated December 26.

2011 No. 1137 states that if the obligation under the contract is fixed in currency equivalent, but the payment currency is rubles, the invoice should be issued in rubles.

Thus, ambiguity arises when applying these rules to transactions between residents of the Russian Federation:

• on the one hand, it seems that it is possible to issue an invoice in foreign currency if the obligation is expressed in foreign currency (conventional units);
• on the other hand, this violates the procedure for issuing invoices according to the rules established for residents of the Russian Federation, which are necessary for their acceptance in tax accounting for VAT.

This point is actively used by tax authorities who check the legality of deducting VAT. The tax accepted for deduction on an invoice issued in foreign currency is not confirmed and an understatement of VAT is registered with all the ensuing consequences.

From time to time, the Federal Tax Service reinforces its position with its own explanatory letters. For example, one of the latest is a letter dated July 21.

2015 No. ED-4-3/12813 - once again refers to the procedure for issuing VAT documents, approved by Resolution No. 1137 (in rubles), as the only correct one.

NOTE! Buyers have problems with deductions for foreign currency invoices. Tax authorities usually do not try to apply any sanctions to the seller who issued documents in foreign currency. Exceptions occur only in cases where the seller, reflecting data in tax registers, incorrectly recalculated the amount of revenue in rubles on such invoices and thereby underestimated the VAT base.

Who should issue an invoice in foreign currency?

If you look at the lawsuits in which VAT on foreign currency invoices was ultimately accepted for deduction, you can note that the peak occurred in 2011–2013. Then, by 2021-2021, the consideration of such cases practically disappeared.

Most likely, this is due to the fact that residents simply stopped filing VAT documents in foreign currency under agreements under which they are calculated in rubles.

Thus, the answer to the question “In general, is it possible for a resident of the Russian Federation to issue an invoice in foreign currency to a counterparty resident of the Russian Federation?” like this: theoretically possible, but not necessary. Unless, of course, the goal is to make it difficult for the resident partner to deduct VAT on such documents.

To whom exactly can VAT documents be issued in foreign currency?

1. To a counterparty (including a resident), with whom settlements are also carried out in foreign currency. This option is limited by the currency legislation of the Russian Federation. The list of transactions between residents of the Russian Federation that qualify for this option is listed in clause 1 of Art. 9 of the Law “On Currency Regulation” dated December 10, 2003 No. 173-FZ.

2. To yourself. For export transactions (for which the rate is 0%), the resident exporter is not exempt from the obligation to keep VAT records. The exporter must issue an invoice (with zero VAT) and register it in the sales ledger.

When is an account absolutely necessary?

The legislation specifies the moments when issuing an invoice is mandatory support for a transaction:

• if the text of the agreement did not specify the amount to be paid (for example, for communication services, etc.);
• for transactions involving the payment of VAT;
• if the selling organization is exempt from VAT;
• a selling company located on OSNO sells goods on its own behalf or provides services under agent agreements;
• if the customer made an advance payment to the seller company or transferred an advance payment for a product or service.

So, an invoice for payment is not a mandatory document , just like an accountable document. It cannot in any way influence the movement of financial funds, it can be suspended or not paid at any time - such phenomena occur quite often and do not have any legal consequences. However, this document is equally important for the parties to the transaction, as it allows them to enter into a kind of preliminary agreement on the transfer of funds.

How to issue an invoice: step-by-step instructions

Recipes for businessInstructions

What is an invoice for payment of goods and services?

An invoice is a document that notifies the buyer of the need to pay for a product or service. It is not required, but it is convenient and informative: it contains the seller’s details, a list of goods and services, as well as the amount to be paid.

Do not confuse an invoice for payment with an invoice. An invoice is a tax document for calculating VAT, mandatory for payers of this tax.

And it is not necessary to issue an invoice for payment; the client can transfer (or not transfer) money for the purchase without it under a contract or oral agreement.

The only exceptions are situations when issuing an invoice is specified in the contract or is necessary due to the specifics of the transaction (for example, bills for electricity or communication services) - then issuing an invoice for payment is necessary. This article will focus specifically on invoices.

How to issue an invoice for payment

Use one of the popular methods:

1. Create an account in an accounting program.
2. Download the ready-made form and fill in the necessary data, or fill out the printed form by hand. Such an invoice is usually prepared in two copies: one is sent to the buyer, and the other is kept by the seller. Despite the non-binding nature of this document, in the event of legal disputes it may have legal force.
3. Use one of the online services that automates electronic invoicing.
4. Accept payment from a legal entity without issuing an invoice - through B2B payments from Yandex.Checkout.
5. If you need to issue an invoice to an individual, do it from your personal Cash Office account.

How to fill out an invoice correctly

The format of the invoice for payment is not regulated by law, but there are some required elements, which usually include:

• The date the invoice was generated and its serial number (counting is usually carried out from the beginning of the calendar year).
• The name of the seller, his legal address and bank details for payment.
• Name (full name), address, tax identification number and checkpoint (if available) of the payer.
• Information about the product or service: name, units of measurement, quantity, price and total cost.
• Number of the agreement with the buyer (if such an agreement exists).
• VAT information.
• Invoice payment due date (optional).
• Signatures of the director of the enterprise (IP) and the chief accountant, seal (if available).

The instructions for filling out an invoice are the same for both individual entrepreneurs and LLCs. However, an invoice from an individual entrepreneur must be signed only by an individual entrepreneur, and an invoice from an LLC must be signed by the director and chief accountant.

If you sell goods and services subject to VAT, then in the columns “Price” (units of goods / and “Total” you can indicate figures excluding tax, and below in the line “VAT” indicate the amount of tax based on the full cost of the goods.

Second option: the fields “Price”, “Amount” and “Total” will already contain amounts including VAT, then instead of the “VAT” field there will be a field “Including VAT” indicating the tax amount. For convenience, you can download sample invoices with and without VAT.

Is an invoice a contract?

Often, for a contractual relationship to arise, the contract itself is not necessary, and its function can be performed by an invoice for payment.

It contains delivery terms, exchange and return procedures, delivery terms and other information that the seller considers necessary to include.

The invoice-agreement format is convenient for transactions with a small amount; it can be used to quickly arrange a one-time supply of goods, sale of software or other online product, participation in a seminar or webinar, and so on.

Such an invoice must include:

• name of the product/service;
• quantity;
• unit of measurement;
• VAT or excise tax rate;
• payment period;
• method of transfer (shipment) of goods;
• total amount including VAT;
• the amount of VAT or excise tax is highlighted on a separate line;
• name of the seller, his bank details;
• buyer's name, bank details;
• the name of the officials responsible for carrying out these operations;
• signatures of officials and their transcript indicating full name, etc.

It is also recommended to affix the organization’s seal to the account. Then the fact of payment is equivalent to compliance with the written form of the contract.

There are transaction formats in which replacing a contract with an invoice is prohibited by law. These include, for example, the sale of real estate and businesses, the rental of buildings and structures.

Is it possible to do without bills?

As mentioned above, usually an invoice for payment is voluntary. And due to the time it takes to fill out, this is also not the fastest way to remind the counterparty about payment. There are alternatives to invoicing - for example, B2B payments in Yandex.Checkout. For your client, they will be no different from purchasing in a regular online store.

You are only required to place a list of goods and services on the site. If the client uses Sberbank Business Online, he will simply select this payment method by pressing one button, and then confirm the transaction with the code from SMS.

Accounts for individuals - how does it work?

Invoices can be issued not only to organizations or individual entrepreneurs, but also to individuals. This is convenient for businesses operating without a website, as well as for those who advise clients via chat before making a purchase. Such an invoice can be generated in your Yandex.Checkout personal account, and then sent to the buyer via SMS, email, or a link in any chat or messenger.

Summary

1. An invoice is an optional document that notifies the buyer of the need to pay for the goods.
2. In some cases, an invoice can be equated to a contract, and also have legal force in legal disputes, so it must be filled out without errors.
3. The minimum set of data that must be included in the invoice for payment: details of the seller, name and quantity of goods, amount to be paid.
4. Invoices can be issued in paper and electronic form, and you can also do without them using services such as B2B payments in Yandex.Checkout.
5. Invoices can also be issued to individuals; through Yandex.Checkout this is done in a few clicks.

Who issues invoices for payment?

An invoice for payment is always issued by an employee of the accounting department. After the form is completed, the document is handed over to the head of the organization, who certifies it with his signature. It is not necessary to put a stamp on the document, since individual entrepreneurs and legal entities (since 2021) have the right not to use the seal.

An invoice for payment is drawn up in two copies , one of which is sent to the service consumer or buyer, the second remains with the organization that issued it. You can fill out the invoice either on a regular A4 sheet or on the organization’s letterhead. The second option is more convenient, since you do not need to enter information about the company each time.

This is interesting: How to write a claim to a management company sample

This document does not have a unified template, therefore organizations and individual entrepreneurs have the right to develop and use their own template or issue an invoice for payment in free form. As a rule, for long-established organizations and individual entrepreneurs the form of the form is standard; only the information about the invoice recipient, the name of the product or service, as well as the amount and date change. Sometimes organizations additionally indicate in the invoice the terms of delivery and payment (for example, percentage or prepayment amount), the validity period of the invoice and other information.

If any errors are made in the document during registration, it is better not to correct them, but to issue the invoice again.

It should be remembered that in some cases, when resolving disagreements between the parties in court, the invoice for payment is a document of legal force and can be presented in court.

How to issue an invoice for payment from an individual entrepreneur: word form, sample invoice for services without VAT

An invoice for payment is issued by the seller of goods or services to the buyer. It contains all the information that is necessary to make the payment. Let's figure out how to issue an invoice for payment from an individual entrepreneur, and what are its features. And below in the text you can download a free invoice form and a sample of how to fill it out.

Invoice form

An invoice for payment is not a mandatory primary document; it is drawn up at the request of the parties. Despite the fact that a unified form of invoice for payment has not been approved, there is a certain set of details that should be included in it. The account consists of several sections:

1. The name of the document and its date.
2. Banking and other details of the recipient. This is the name of the bank, BIC, correspondent account, recipient's account number, as well as its name, INN and KPP.
3. Information about the supplier and buyer - their names, all main codes, addresses and telephone numbers.
4. Information about goods and services. As a rule, this is a tabular part in which goods and/or services are listed line by line, quantity, units of measurement, price and cost are indicated. At the end, the total amount for the account is summed up.
5. Section for signature and seal (if applicable).

If necessary, additional information for the buyer can be added to the invoice. For example, the period within which payment must be made. Or a warning that after transferring money, the buyer must notify the seller.

On behalf of the organization, the document is signed by the director and chief accountant. How to issue an invoice from an individual entrepreneur? Everything is simple here - the entrepreneur himself is indicated as a signatory. This is the only difference between the payment invoice for an individual entrepreneur and the one issued by the company.

Invoice for payment - form for entrepreneurs, free download in excel format.

How to indicate the price correctly

When indicating the cost in the invoice, you need to pay attention to two points. The first of them is related to VAT. It may be included in the price or absent. Most often, entrepreneurs use some kind of preferential tax regime - simplified tax system, UTII or patent system. In this case, VAT is not paid and is not included in the price. You can indicate “excluding VAT” in the final price.

VAT payers include the tax amount in the price. In this case, you need to highlight it in the invoice. For example, if the total price is 120,000 rubles, you should indicate:

• total: 120,000 rubles;
• including VAT: 20,000 rubles.

The second point is related to the fact that when indicating the amount in numbers, an error may occur. For example, the buyer put an extra zero. To avoid this, in the tabular section below, the total amount is indicated in words.

Invoice for payment - form to fill out, download in word format for individual entrepreneurs.

To avoid errors in registration, we recommend using our service, which will help you issue an invoice online in a few simple steps. The service allows you to add the signature of the manager and accountant, stamp and download the finished document or send it using a link. Below is a sample invoice from the service.

Issue an invoice online

Completely free and without registration

invoices for services without VAT.

What is drawn up first - a contract or an invoice?

Usually transactions are concluded in this order:

1. The buyer and seller find each other, discuss the details of cooperation and enter into an agreement.
2. The seller issues an invoice for payment and transfers it to the buyer. The document is drawn up on paper or electronically (in accounting systems or office programs). You can send it in any way, including by email.
3. The buyer receives the invoice, pays it and notifies the seller.
4. Next comes the delivery of goods or provision of services.

If payment under the terms of the agreement must be made after fulfillment of obligations, then the stages are swapped. First, a contract is concluded, then the goods or services are delivered. Then an invoice is issued for payment, the form is given to the buyer, and he makes the payment.

Instructions for preparing an invoice for payment

From an office management point of view, this document should not cause any particular difficulties in developing and filling out.

At the top of the document information about the recipient of the funds is indicated. Here you need to indicate

• full name of the company,
• his TIN,
• checkpoint,
• information about the bank servicing the account,
• account details.

Next, in the middle of the line, write the name of the document, its number according to internal document flow, as well as the date of creation.

Then the payer of the invoice (also the consignee) is indicated: here it is enough to indicate only the name of the company that received the goods or services.

The next part of the document concerns the services directly provided or goods sold, as well as their cost. This information can be presented either in a simple list or in the form of a table. The second option is preferable, as it avoids confusion and makes the score as clear as possible.

In the first column of the table of services provided or goods sold, you must enter the serial number of the product or service in this document. In the second column - the name of the service or product (without abbreviations, concisely and clearly). In the third and fourth columns, you must indicate the unit of measurement (pieces, kilograms, liters, etc.) and quantity. In the fifth column you need to put the price per unit of measurement, and in the last column - the total cost.

If the company operates under the VAT system, then this must be indicated and highlighted in the invoice. If there is no VAT, you can simply skip this line. Then, below the right, the full cost of all goods or services is indicated, and under the table this amount is written in words.

Finally, the document must be signed by the organization’s chief accountant and manager.

What should definitely not be included in the bill?

Since accountants, lawyers and other bureaucrats like to make complex things out of simple things and create entities unnecessarily, they clutter up their accounts with unnecessary information:

1. Details of the payer in addition to his name.
2. Details of the recipient from the Unified State Register of Legal Entities in addition to the TIN. The checkpoint only needs to be indicated if there are branches with different checkpoints.
3. The correspondent account of the recipient's bank and the name of the bank, since this is automatically entered according to the BIC.
4. Signatures of the head of the enterprise and the chief accountant - where would we be without them, they still happen and real signatures and seals are slapped onto a paper account, without creating any additional value. If you really want to have a seal and signature for beauty, then the head of the organization is enough there, but it’s better to remove it. A scanned signature and seal do not give anything. If you really need a signature, then you need to sign the invoice file with a strengthened qualified digital signature.

Invoice for VAT payers

Legal entities and other VAT payers use an invoice : a responsible financial document that is issued not in advance, but upon completion of work, services provided or goods shipped. It is no longer needed to speed up payment, but to confirm that excise duties and VAT have been paid in full, so that VAT can be withheld from the payer (buyer). This document has a prescribed form; it may also contain information about the origin of the goods, and if it is imported, then the number of the customs declaration for it.

The invoice is issued in two copies.

Account elements

There is no specific form for drawing up an invoice, but there are mandatory components that must be contained in it.

1. Requisites individual entrepreneur or LLC (both seller and buyer):
   name of the enterprise;
2. legal form of organization;
3. legal address of registration;
4. Checkpoint (for legal entities only).
5. Information about the bank servicing the transaction:
   name of the banking institution;
6. his BIC;
7. numbers of current and correspondent accounts.
8. Payment codes:
   OKPO;
9. OKONH.
10. Account number and date of its registration (this information is for internal use of the company; numbering is continuous, starting from the beginning every year).
11. VAT (or lack thereof). If VAT is present, its amount is indicated.
12. Last name, initials, personal signature of the compiler.

FOR YOUR INFORMATION! According to the latest legal requirements, printing on the invoice is not required.

Sample specification for the contract

The specification is signed along with the agreement and is an integral part of the contract.

These may be the following papers:

1. Tender documentation for the supply of goods. When participating in transactions for the provision of services for municipal and federal needs.
2. A detailed description of all business transactions under the contract.
3. Decoding the provision of services by time intervals.
4. Controversial issues regarding which the parties have not mutually agreed.

The purpose of the specification is to clarify obligations. Its execution guarantees the fact that the parties will not have claims or lawsuits in court during the execution of the clauses of the agreement.

Its components:

• serial number;
• place and date of signing;
• type of service;
• contract terms;
• necessary clarification;
• details and signatures.

For a product or for a service?

An invoice may be issued as an arrangement to pay for a product or service provided, or for a type of work performed. The difference lies in the “Purpose of payment” column that the invoice contains.

To pay for goods, this column must contain a list of all types of goods sold, as well as the units in which they are measured (pieces, liters, kilograms, meters, rubles, etc.). It is necessary to indicate the quantity of goods and the amount for them (separately without VAT, if any, and the full amount).

When paying, you must indicate the type of service or work performed. Don't forget to mark the required quantity, as well as the amount with and without VAT.

REFERENCE! If the entrepreneur does not want, he may not fully decipher all types of supplies, indicating only the number of the contract under which the transaction is carried out. However, this information must still be reflected in detail in the delivery note or in the estimate. Therefore, it is in the interests of the entrepreneur to indicate in the invoice a complete list of paid goods or services.

Calculation of TR in tax and accounting

Now let's look at the methods used for each type of cost.

Property acquisition costs

In such situations, expenses are considered by the legislator as falling into the direct category, which necessitates distribution between already sold and other products - instead of including the full amount in the cost structure. The provisions enshrined within Art. 320 of the Tax Code, provide for the use of an average indicator determined for a specific period, and also indicate how to calculate the percentage, calculate and write off transportation costs for the delivery of goods.

For calculation you will need to perform the following steps:

1. Clarify the amount of costs in relation to unsold balances as of the starting date of the calendar period, as well as the total amount of sales.
2. Determine the purchase price of the goods sold and the inventories available to the company.
3. Calculate the average percentage, which is the ratio of total direct expenses and commodity value.
4. Find the amount of costs related to balances, equal to the product of two factors: the found percentage and the actual balances at the end of the reporting time period.

It is important to consider that transportation costs include all direct costs associated with inventory that is the property of the organization. This category includes, among other things, objects that at the time of settlement are in the process of being transported to the final recipient.

Delivery of goods to customers

The specifics are directly related to the core activities of the enterprise. Firms specializing in production classify logistics as indirect material costs, which are an integral part of the work cycle. In turn, for companies engaged in commercial transactions, shipping costs are indirect - and trade transactions are processed accordingly. Without exception, all organizations that ship products are required to ensure the availability of goods and waybills.

Costs associated with maintaining a vehicle fleet

This expense item combines such types of costs as:

• Purchase of fuels and lubricants.
• Purchase of components for repairs and scheduled maintenance.
• Vehicle insurance, as well as payment for parking spaces and fines for traffic violations.

Let's take a closer look at each of these points.

In the case of fuels and lubricants, as a rule, categories of technical regulations related to ensuring production or sales are applied. The exception is situations when costs are taken into account as direct - based on the corresponding letter from the Ministry of Finance of 2011. For example, accounting for transportation costs for delivery from a supplier using your own transport can be attributed to material costs - however, to write off fuel, you will also need to issue waybills.

The purchase of spare parts and the organization of repairs are operations related to indirect expenses and are subject to complete write-off within the reporting period during which they arose. Do not forget about the economic justification - maintenance designed to improve the performance of the car will be considered a reasonable necessity, while expensive, but useless from a functional point of view, tuning may give rise to questions from the tax authorities.

In the case of insurance, a mandatory condition is the presence of compulsory motor liability insurance. The costs associated with its execution are also considered indirect, and are included in equal shares in the structure of other technical regulations of the enterprise during the validity period of the concluded agreement. But the increase in transportation costs in connection with the acquisition of Casco, which is a voluntary option, will be considered within the category of other costs, and cannot be taken into account in situations where a simplified taxation system is applied.

Parking, cash and sales receipts are used as the basis for writing off expenses incurred when paying for a parking space - if it is not located on the territory owned by the organization. When registering a long-term lease, the basis document can also be an act on the provision of relevant services. In both cases, transportation costs are indirect, which under no circumstances can be considered administrative fines issued for violations of traffic rules. In case of non-compliance with the requirements of the traffic police, it is either collected from the entity guilty of committing the offense, or written off in a non-sales form - from the company’s own funds.