Kana invoicing imwe mberi? Zvinodiwa, mitemo uye zvinhu

Mutengesi, akapiwa mberi muripo, anofanira kuumba nyaya uye kunyora yacho okutengesa ledger. Zvikasadaro, sangano ndicharipira yakanaka iri mari kubva 10 kusvika 40 zviuru. Kwiza nechekuzasi. Kuti varege vanotyora mitemo mutero, unofanira kuziva chaizvoizvo kana inivhoyisi nokuda mberi mari, sei kuti kuzadza, ndedzipi zvinodiwa vanyorwa gwaro.

mwoyo

Inivhoyisi - gwaro pahwaro iyo mutengi Kubvuma chiyamuro VAT yaanobhadhara. Mutengesi anofanira inivhoyisi chimiro uye ugozvitumira counterparty pamusoro chokwadi kuti muripo uye ainge atumirwa nhumbi. Kuwedzera siyana drafting pfungwa, nhumbi maviri zvisingapindirani uwandu mashoko airatidza.

hurongwa

Kana invoicing imwe mberi? Mukati 5 mazuva kugamuchira mari. Nhoroondo dziri wakagadzirira nouya. Kana kusunungurwa gwaro, zvikanganiso zvakaitwa, kuti FTS anogona kuramba bvisa VAT kuti mutengi. Asi zvirango vakadaro havasi kushanda kune mutengesi. Anofanira kuongororwa mutero kaviri: pamusoro kutambira mari panguva yose Kuziva.

Accounts anogona kuiswa zvose paindaneti nebepa fomu. Kana yechipiri kuva hwokugadzira midziyo yavose vaviri kuti kutengeserana.

The inivhoyisi iri rakapa chete kana advanced muripo uye Implementation kwakaitika zvakasiyana mutero nguva. Huwandu VAT bhadharika, dzaona pakupera kwemwedzi. Kana muripo uye kutumira kwakaitika munguva imwe chete, kuti mutero nechigadziko haina kunaka.

requisites

Havasi kudaro zvishoma:

• nhamba uye musi inivhoyisi (p 1.);
• Name, INN, CAT vechikamu vari kutengeserana (peji 2, 6).
• Zvokushandisa mari (p. 5).
• mari zita (mutsetse 7);
• mazita chigadzirwa (Count 1);
• prepaid chitsama (Mbiru 9);
• mutero unodiwa (Mbiru 7);
• Huwandu VAT (Count 8).

Advanced inivhoyisi kuti haasaruri kuripwa nhoroondo unoitwa saizvozvo. Line 5 inoratidza mashoko neimwe platezhek. Kana mari vakagamuchirwa muchimiro akasungirirawo (ita mutengano kana netting), ipapo akaisa nokuputsanya. Row 3 ( "shipper"), 4 ( "consignee"), calculators 2-6, 10, 11 inofanira kusiya chinhu.

Nuances ichizadza nyaya:

• kuti nhoroondo nhamba yaunoda mune rimwe remazita;
• kana muripo chichigamuchirwa pamberi musi chibvumirano, iyo inivhoyisi unofanira kutaridzwa zita zvinowanzovapo nhumbi (somuenzaniso, "makemikari veimba") uye kufadza mwero VAT;
• Stock gwaro mamwe mavanga (semuenzaniso, kubva "Gazprom") hazvirevi kuti haushandi;
• gwaro chasainwa wekambani uye akaundendi.

Count 1

chinhu ichi chine tsanangudzo nhumbi, kuti izvo inivhoyisi nokuda kufanoronga muripo. Apo akadzika gwaro, zvakakosha kuti zita chigadzirwa rakaenderana avo raanotaura Specification.

Mutengi anogona kushandisa mari nokuda nhumbi, izvo zvakapa pamusoro siyana VAT prices. Saka, akaita chinhu inivhoyisi nokuda mberi muripo? Apo akadzika gwaro, unofanira kuita zvinoenderana chibvumirano kondirakiti. Kana mashoko anotigonesa kugovana mavhoriyamu nhumbi pamwero yakasiyana, vanofanira kuziva aparadzane ari inivhoyisi. Kana kunyora imwe inivhoyisi pamwe generalized zita uye kutaridzwa guru bheji.

Chibvumirano yakasiyana wakurukura nguva zvinogona kugoverwa. Kana invoicing mberi, hazvina zvakakodzera kugovera mari kupinda akawanda nzvimbo.

muenzaniso

SA March 2 akagamuchira mberi mune uwandu 12,9 zviuru. Kwiza nechekuzasi. Mazuva maviri gare gare, zveakaunzi kuti ngaateme inivhoyisi mu nouya. Imwe vakanyorwa ari kutengesa ledger, wechipiri akatumira mutengi. Sale kwenhumbi kwakaitika musi April 23 pa mari billed kuti 12,9 zviuru. Kwiza nechekuzasi. (VAT - 196,80 Rbl.). Pazuva ainge atumirwa akaundendi vakanyorwa nyaya itsva iri okutengesa ledger, uye yapfuura - mubhuku kutenga.

dzirambe dziripo

Mamwe mabhizimisi, vakadai foni, basa iri prepaid hwaro. Kana invoicing kutsigira masangano akadaro? Panoperera mumusha macho nguva uwandu vachibhadhara vakagamuchira kubvisa mari mabasa inopiwa. Kana mabhuku acho unoitwa mukati 5 Mazuva mushure muripo, kuti inivhoyisi iri woisa okutengesa.

Kakawanda

Zvichidikanwa kuti inivhoyisi nokuda mberi mubhadharo? Kwete Not billed kana:

• Nguva zvaAtemisi nhumbi kupfuudza mwedzi mitanhatu;
• Products kwete pasi VAT kana razero zvazvingava.

The inivhoyisi nokuti mberi muripo iri rakapa kwenguva yakareba sei? Kwete paya pane mazuva 5 kubva kutambira kuswedera muripo. Kana muripo uye ainge atumirwa vakatakudzwa kubva mune imwe rweguta, pakati inivhoyisi havagoni kunyora uyewo muripo haina kuzivikanwa pachine. dudziro iyi FAS anoita kuzvipokanidza Federal Mutero Service. Maererano Art. 168 of Tax Code, imwe inivhoyisi nokuti mberi muripo iri rakapa zvisinei nguva ainge atumirwa nhumbi. Nokuti kurapa zvisarudzo havasi zvakafanana, nharo mubvunzo uyu unowanzosangana kugadziriswa mudare.

aibuda zvinyorwa

Kana pachine nguva muripo uye kutumira zvakaitika rimwe mufurati, zvakakodzera zvakanyatsonanga ari kuzivisa:

• kaviri mutero nechigadziko Verengai pachine muripo uye mari Implementation;
• kamwe agamuchira yomutero yaanobhadhara mari.

muenzaniso

Sangano yapfuura gore rino chibvumirano kuti urongwa foni mabasa. Pasi ngaakuitirei, mutengi anofanira kutanga uchatamisa mberi. Kusiyana mari vakagamuchira uye mari akuitira kuti zvaizopedza pamusoro mberi ramangwana. Sezvo Implementation pamusoro VAT kubva mberi muripo kuti deductible. Tafura pazasi inoratidza sangano zvinoreva. We funga zvose apo invoicing nokuda kufanoronga muripo.

mutsividzo

kana inivhoyisi iri rakapa pachine, kana chikamu mari kuti vakadzokera mutengi? Hongu. Asi kune kuchinja mashoko pakukurukura mutengesi anofanira bvisa VAT akanyorwa bhajeti, uye kuratidza zvinhu zvose Ogtagorcvac. In chitsama vakadzoka mari nyaya itsva rirege rakapa. Asi kuti kupembedza yaanobhadhara, pamusoro kare rakapa gwaro iri mubhuku kutenga zvinodiwa kuti chiratidzo "Dzokai" uye kutaridzwa mashoko yacho. The kupedza kunyoresa ndeyevanyori gore rimwe.

A mamiriro ezvinhu angamuka, mushure shanduko ezvinhu enyika prepayment chitsama kuchaita kusapfuudza mari mabasa matsva. Somuenzaniso, kana mutengi akaramba chikamu zvinhu kana kuti kutsiva navo isingadhuri vaduku. Konekwa chikamu muripo anogona kunzi pamusoro vazvo ramangwana kana akadzokera mutengi. Panyaya iyi, iyo yaanobhadhara uwandu anoratidzwa sezvo kusiyana mberi muripo uye chibvumirano mutengo.

muenzaniso

Ao rokutanga kota akagamuchira uzere pre-mubhadharo kwenhumbi dziri uwandu 35.4 zviuru. Kwiza nechekuzasi. (VAT zvazvingava - 18%). Panguva imwe chete iyoyo, akanyora zveakaunzi uye vakanyorwa maererano Verengai mberi, dzakava 5.4 zviuru. VAT. Muna April, mari zvaitambidzwa bhajeti.

Muna II muzvina, kambani akasaina okuwedzera chibvumirano, umo mutengi anoramba wokutanga kuitira uye kuchinja kuti chigadzirwa, riri pasi 10% VAT. mumwe kukurukura muripo weUS 29.7 zviuru. varikwizire. The zvichiguma zvishoma Kutamiswa pamberi mberi pamusoro vazvo ramangwana uye vakadzokera mutengi.

Musiyano iri kushanda 5.7 zviuru. Kwiza nechekuzasi. Mari idzi dzave hwakatamisirwa mutengi. Overpaid VAT (869 kwiza.), The mutengesi kuti Usamira yaanobhadhara ari II kota. Bhuku rinonzi rokutengesa vakanyorwa imwe inivhoyisi kuti pachine nguva mubhadharo iri uwandu 5.7 zviuru. Kuzora. anozivikanwa "haasaruri dzosera".

Muna II kota sangano nengarava yose consignment. Akaundendi pachena uye kunyora nhoroondo iri uwandu 29.7 zviuru. Kwiza nechekuzasi. Inivhoyisi nokuti Zvakasara advanced mubhuku zvatengwa mu uwandu 29.7 zviuru. Kwiza nechekuzasi., Uye VAT (4531 rubles). Deductible.

Sezvo mutengesi kunonyora ari inivhoyisi?

The kutengesa bhuku dzizere dzose blanks, kunze 14, 16 uye 19 Panguva zvacho kuburikidza muripo wakagamuchira yakawanda VAT zvinogona deducted, zvakazara chipo kana advanced yakatotanga kwakashanda, kana chete chikamu pre-muripo. Kana ainge atumirwa pamusoro nenhumbi azvidavirire iri mari akapinda mukati Implementation pakati okutengesa bhuku. Asi zvinhu zvinogona nengarava akawanda mijenya. inivhoyisi, Pachine anogona kupiwa neimwe. invoices vaviri vari nekanzuru vakawanda mitemo, kureva kana mabhuku acho uye muripo rinoitwa akasiyana mutero nguva.

Kana kupedza kutenga bhuku kukosha nhumbi dziri mbiru 15 inofanira kuenzanirana kuti akaratidza ndima 9, pasinei uwandu kwenhumbi aendeswe chokwadi.

Count 7 bhuku kutenga kuvakwa kana:

• Zvinhu zviri kupinza, mutero iri kuzviuru panguva tsika hofisi;
• aibhadhara yekufambisa;
• akadzoka unspent Pachine.

Kodzero kutora yomutero yaanobhadhara hakutsamiri muripo. Saka, mashoko ari muripo kuti advanced mubhadharo ari mbiru 7 haafaniri kutakura.

muenzaniso

Mutengesi akagamuchira mberi mune uwandu 59 zviuru. Kwiza nechekuzasi. (VAT - 9 zviuru rubles ..). Wekutanga ainge atumirwa kwakaitika uwandu 50 zviuru. Kwiza nechekuzasi. mari iyi kunoratidzwa Box 9 nhoroondo. Asi kunyoresa gwaro iri mbiru 15 inoratidza zvakazara chitsama advanced muripo (59 zviuru rubles ..) Uye mumunda 16 - (. 7627,12 kwiza) VAT deductible. Kana nengarava inotevera batch mangé 9 zviuru. Kwiza nechekuzasi. mubhokisi 15 zvakare rinoratidza rose chitsama advanced muripo (59 zviuru rubles ..) uye munda 16 - 1372,88 rubles. VAT.

Sezvo mutengi kunonyora ari inivhoyisi?

Get imwe inivhoyisi kuti pachine mubhadharo dzakanyorwa, mutengi anogona kubvuma VAT yaanobhadhara. kodzero iyi chinovapo mushure nokuisa bhokisi. Asi nguva ino, uwandu VAT vanofanira aenzane avo vanotaurwa inivhoyisi. Gwaro rinofanira vakabvuma kutenga bhuku. Kuti tidzivise kaviri chawo yaanobhadhara mberi kuti kudzorerwa zvinoderedza zvizere, kana kukosha nenhumbi akaenzana Verengai mberi muripo, kana chikamu.

Kudzorera wokurera VAT, unofanira kunyora nhoroondo iri mubhuku rokutengesa saizvozvo sezvo inivhoyisi kuti mabhuku acho. Asi bumbiro norudzi kushanda anofanira 21. Mari nhumbi kubva mbiru 13b mubhuku anofanira kuenderana nhamba mundima 9 invoices.

MUENZANISO 1

Kana kuchinzi kunze inivhoyisi nokuda mberi muripo, mutengi kunonyora kushanda 59 zviuru. Kuzora. Wekutanga ainge atumirwa kwakaitika pamusoro 50 ndipo. Kwiza nechekuzasi. mari iyi raanotaura bhiri iri Implementation uye rwokutenga ledger. Pakarepo akadzorera chikamu VAT, deducting kubva mberi: .. In bhokisi 13b - 50 zviuru rubles, mu sa 17 - 7627,12 rubles. Pamusoro okutambirwa chikamu chebhuku rokutengesa rechipiri anoratidza ukuwo, 9 zviuru. Kwiza nechekuzasi. uye 1372,88 rubles.

MUENZANISO 2

Ltd. akaita Kutamiswa imwe mberi JSC musi March 2 uwandu 100 zviuru. Kwiza nechekuzasi. (VAT 18%) uye pazuva iroro vakagamuchira inivhoyisi nokuda zvakaenzana. Bhiri rakanyoreswa zviri kutenga ledger. Zvadaro musi March 23 sevhisi anoshandurwa pamusoro imwe mberi mune uwandu 50 zviuru. Kwiza nechekuzasi. (VAT 18%). oparesheni uyu zvakare pachena uye vakanyorwa munhoroondo. Pashure inivhoyisi nokuda mberi mubhadharo mutengesi evoruzhinji inotaridza uwandu VAT (7627.12 kwiza.) Mubhuku okutengesa. Sezvo nokupora chikamu mutero, vakagamuchirwa nokuda yaanobhadhara ari kufambira mberi.

mhedziso

The NC akati kuti billed mukati 5 Mazuva okutambirwa mari. Asi kana aibuda mari uye mabhuku acho kwakaitika imwe mutero nguva, hwaro pakuverenga kuti VAT haangazozikamwi akavhiringika. Ndiko, gwaro havagoni kunyora. Plus, zano rakadaro ndiko kuti mutengi anogona kugamuchira VAT yaanobhadhara uye pedyo kota. Asi zano rakadaro ndiko zvakawanda kukakavadzana nevateresi. Uye kudzivirira kodzero dzavo mudare kunokosha. Kudzivisa matambudziko, zvinokwanisika kuti inivhoyisi nerimwe kukurukura, uye kudhinda pamusoro chikumbiro ari Muvaki. Uye mutero haangaiti kutaura, uye vatengi anogona nguva dzose kutora VAT yaanobhadhara. Asi zano rakadaro kuchawedzera yakawanda pabepa basa akaundendi.