The printed form of the invoice document is brought into compliance with the Decree of the Government of the Russian Federation dated May 25, 2017. No. 625. From July 1, 2017, the “Government Contract Identifier” field in the document is available for filling out. To indicate the government contract identifier in the issued invoices, select the "Invoices for government orders" checkbox (the "Calculations" tab in the Main - Settings - Functionality section).

For foreign organizations providing electronic services in accordance with clause 9 of Art. 174.2 of the Tax Code of the Russian Federation, in an agreement with the checkbox “The organization acts as a tax agent for VAT” checked, the value “Electronic services” is provided in the field “Type of agency agreement” (clause 9 of Article 174.2 of the Tax Code of the Russian Federation).

These contract settings are used to fill in the transaction code in section 2 of the VAT return.
Also, under an agreement with a supplier acting as a tax agent for VAT, with whom settlements are carried out in foreign currency, it is possible to make payments in rubles.

The "Registration of tax agent invoices" assistant allows you to issue an invoice for the "Advance report" document, which reflects the payment (the "Payment" tab) to a foreign company under an agreement with the performance of the duty of a tax agent.

When filling out section 2, the accrual of VAT under a tax agent agreement with the type of agency agreement “Electronic services (clause 9 of Article 174.2 of the Tax Code of the Russian Federation)” is reflected with the indication in line 070 of the transaction code “1011713”.

When paying VAT accrued to the budget on several tax agent invoices, in the documents “Write-off from current account” and “Cash withdrawal”, you can decipher the amount of VAT by counterparties, indicating the agreement, the amount of VAT and the payment document.

The tabular part of the documents “Write-off from the current account”, “Cash withdrawal” is filled out on the basis of data on the debt to the budget within the payment amount. The debt is displayed indicating the timing of payments to the budget.

The "Unit of Measurement" field indicates the unit provided for this product code by the Unified Customs Tariff of the Eurasian Economic Union. The field is filled in automatically when creating a directory item by selecting it from the classifier.

The columns “Unit” and “Quantity” indicate the quantity in the unit of measurement in accordance with the primary document, as well as the quantity in the unit of measurement provided for by the Unified Customs Tariff of the Eurasian Economic Union in relation to the goods being moved.
To generate a Statistical form for accounting for the movement of goods, you must click on the hyperlink “Statform in the Federal Customs Service”.

Column 18 “Additional units” of the statistical form is filled in if, in accordance with the Unified Customs Tariff of the Eurasian Economic Union
an additional unit of measurement is applied to the goods being moved. Thus, column 18 will be filled in for those lines of the document in which the unit of measurement provided for by the Unified Customs Tariff of the Eurasian Economic Union is different from a kilogram.

In accordance with the procedure for filling out a value added tax return, transactions that are not subject to taxation (exempt from taxation), transactions that are not recognized as an object of taxation, as well as transactions for the sale of goods (work, services), the place of sale of which is not recognized as the territory of the Russian Federation, reflected in section 7 of the VAT return.
The program for organizations that maintain separate VAT accounting by accounting methods provides for automatic completion of section 7 of the VAT return.

In accordance with the letter of the Federal Tax Service dated January 26, 2017 N ED-4-15/1281@, taxpayers applying for VAT benefits reflected in section 7 of the VAT Declaration have the right, along with the declaration, to submit a register of supporting documents in the form recommended in the letter.
In the program for operations from the 2nd quarter of 2017, for organizations that maintain separate VAT accounting by accounting methods, automatic completion of the register of documents confirming the VAT benefit is provided.

The directory is intended to store transaction codes used to fill out section 7 of the VAT return, as well as to fill out the register of documents confirming the VAT benefit. A new directory element can be selected from the classifier.
To include transactions in the register of documents confirming the VAT benefit, you must check the “Included in the register of supporting documents” checkbox.
To fill out column 2 “Type (group, direction) of non-taxable transaction” of the register of supporting documents, use the value of the attribute “Type of non-taxable transaction”

If, under an agreement with the buyer, only transactions that are not subject to taxation (exempt from taxation) are reflected; not recognized as an object of taxation; transactions the place of implementation of which is not recognized as the territory of the Russian Federation, then to automatically fill out section 7 of the VAT return, as well as to fill out the register of supporting documents for section 7, you must indicate the transaction code.

Starting with reporting for the 2nd quarter of 2017, section 7 of the declaration is filled out automatically according to the data of the regulatory document "Creating records of section 7 of the VAT declaration"

To automatically fill out section 7 of the VAT return, as well as to fill out the register of supporting documents for section 7, for positions sold at the rate “Without VAT”, you must specify the transaction code.

The document “Creating records in section 7 of the VAT return” is intended to reflect transactions in section 7 of the VAT return. The document is filled out automatically for non-VAT-taxable transactions reflected in the accounting for the tax period for organizations that maintain separate VAT accounting by accounting methods (section Operations - Regular VAT operations - Formation of records in section 7 of the VAT return)

The report "Register for Section 7 of the Declaration" is intended to generate a register of documents confirming the VAT tax benefit in accordance with the letter of the Federal Tax Service dated January 26, 2017 N ED-4-15/1281@ (section Reports - VAT - Register for Section 7 of the Declaration )

When filling out information about an employee, all the data necessary to fill out reporting for individuals is entered in one form without clicking on links.
To automatically generate salary payment statements, you must indicate the method of payment in the appropriate field.

The list of tasks on the home page displays the task of paying the salary advance. The advance payment date is set in the salary accounting settings. The procedure for paying advance payments is also configured there - it can be set both for the entire organization and individually for each employee (in this case, it is indicated in the employee form or personnel documents). When selecting an advance payment task, the user is prompted to automatically create all documents for the advance payment (statements, cash advances, payment orders)

When creating a payment order based on a statement to the bank for a salary project, the program will remember the recipient of the payment and will fill it out automatically in the future

The salary accounting assistant opens from the list of tasks on the home page by clicking on the tasks “Salary” and “Insurance premiums, payment”. All documents are generated using one button:
- pay slips;
- cash withdrawal;
- payment orders for salary transfers;
- payment orders for personal income tax and insurance premiums.

The electronic formats of the following statistical reporting forms have been updated:
- No. 1-enterprise “Basic information about the activities of the organization” as amended by Rosstat order No. 320 dated July 15, 2015 in accordance with the XML template dated May 29, 2017, published on May 31, 2017;
- No. C-1 "Information on the commissioning of buildings and structures" as amended by Rosstat order No. 427 dated 08/15/2016 in accordance with the XML template dated 05/30/2017

For 1C Accounting programs version 8 PROF, a subscription to ITS is required

However, each has several options.

The main options for an issued invoice:

• For implementation
• For advance
• For the principal's advance
• Corrective
• Tax agent

The main options for the invoice received:

• For admission
• For advance
• For the principal's advance
• Corrective

All invoices in 1C can be made and issued on the basis of primary documents - invoices and invoices.

There is also a registration point there. Let us remind you that in order to conduct transactions as a tax agent, you must set the appropriate attribute in the agreement.

Invoices received

The fundamental difference between invoices received is the need to correctly indicate the incoming document number and date (generated by the supplier).

Registration in 1C of incoming invoices for advance payment

Advances to suppliers are issued on the basis of documents debiting cash or non-cash funds (Fig. 6).

Creating advance invoices in 1C 8.3:

Posting adjustment invoices

To generate adjustment invoices, special documents have been developed:

Let's look at an example of adjusting a receipt invoice (Fig. 7). The document can be created either on the basis of receipt or on the basis of the primary invoice.

Let's assume that the parties have agreed to change the purchase price. The old and new prices are indicated in two adjacent lines of the tabular part of the adjustment document. Everything else is calculated automatically. This includes automatically registering a correction invoice; you will only have to manually enter the number of the correction or adjustment.

Adjustments for sales are made in the same way.

Invoices “For advance payment by the principal” are issued only for contracts with the type “With the principal (principal)…”

This document is issued by the seller after the buyer actually receives any goods or services from him. In the Russian Federation, an invoice is required only for, it is issued by those sellers who are obliged to pay it.

Based on received invoices, the VAT taxpayer creates a “Purchase Book”, and based on issued invoices, a “Sales Book”.

In 1C 8.3 Accounting 3.0, there are received and issued invoices. They are adjustable, for an advance and for an advance of the principal. Invoices issued are also for sales and the tax agent. Those received, in turn, in addition to those listed above, may be eligible for admission.

All these documents are most often created from sales and receipt documents. In this article we will look at how to create all possible invoices in 1C 8.3 Accounting.

Creating a document for implementation

As an example, let's open any implementation document from the demo database. At the very bottom of the form you will see the “Write an invoice” button.

After clicking on this button, the program will automatically create a fully completed “Invoice” document. You can open it using the hyperlink that appears in place of this button.

You can print an invoice directly from the sales document by clicking the “Print” button.

In the resulting invoice, you can indicate the delivery method: on paper or electronically. The second method is usually applicable in cases where your organization and counterparty are connected to an electronic document management system. In such a situation, sending and receiving documents can be carried out directly in 1C.

How to create a new sales document and an invoice for it, watch the video:

For advance

Before you begin, you need to make some preliminary settings.

Go to setting up taxes and reports. In the “VAT” section we will need to change the “Procedure for registering advance invoices”.

For our example, we will select from the drop-down list the item “Do not register invoices for advances offset until the end of the tax period.”

In such a situation, invoices will be issued only at the end of the reporting period. Setting this setting will allow us to significantly reduce the number of documents because only those advances will be taken into account for which there was no shipment of goods or the fact of provision of services at the end of the quarter.

In addition to setting this setting for the organization as a whole, you can also specify it for a specific agreement with a counterparty. To do this, open the card of the corresponding agreement and go to the “VAT” section. This is where a similar setting is located.

The process of issuing invoices for advance payments is carried out using the VAT accounting assistant. It is located in the Operations menu.

This processing includes a routine operation for registering advance invoices. The line below allows you to register tax agent invoices. This functionality is only available under contracts with the appropriate feature.

Video on generating advance invoices:

Invoices received

For admission

Let's consider the reflection of received invoices from the document “Receipts (acts, invoices)”. Here everything is even simpler than in creating issued invoices for sales.

At the bottom of the form you just need to enter the number and date of the document received. After that, click “Register”.

After clicking on this button, the program will automatically create a fully completed invoice and insert a link to it into the receipt document.

For advance

This type of invoice can be created upon receipt of DS, both to the company’s bank account and to the cash register. In this case, we create based on cash receipts.

Invoices for the advance payment of the principal are created for those contracts that have this attribute.

Adjustment invoices

These types of invoices can be either for receipt or for sale. They are taken into account accordingly.

We will not consider an example of creating both types of invoices, since the actions in both cases are almost identical.

Let’s open any implementation document from the demo database and create an “Implementation Adjustment” document based on it.

Let's say we agreed with the buyer that he will buy more anniversary cookies and classic mini-croissants. For this we will give him a discount on Tyrolean blueberry pie.

In the newly created implementation adjustment document, each line item has two lines: with the values ​​​​before the change and after. After we have made all the necessary changes, click on the “Write an adjustment invoice” button, which is located in the usual place at the bottom of the form.

The invoice will be created and filled out automatically and will be available via the appropriate hyperlink.

Video on creating an adjustment invoice from a seller:

Document verification

To analyze and find documents for which there are no invoices, you can use a special processing in the program called “Express check”. It is located with the "Reports" menu.

The figure below shows an example of displaying errors for a problem of interest to us, as well as recommendations proposed by the program.

Invoice journal

Movements of the document “Invoice”

If you open the postings of any invoice, you can see that no entries are created in the accounting registers. The document is reflected in the information register “Invoice Log”.

Journal of received and issued invoices

This report is located in the Reports menu.

In the header, indicate the period (usually a quarter) and organization. If the program detects any errors, a corresponding message will be displayed.

Issuing invoices using the 1C 8.3 Accounting database

In 1C 8.3 programs there are only two types of invoices:

• Invoice issued
• Invoice received

However, each has several options.

The main options for an issued invoice:

• For implementation
• For advance
• For the principal's advance
• Corrective
• Tax agent

The main options for the invoice received:

• For admission
• For advance
• For the principal's advance
• Corrective

All invoices in 1C can be generated on the basis of primary documents - invoices and invoices.

Issuing an invoice for sales (issued)

Figure 1 shows the implementation document. To write and post an invoice in 1C, you need to click the button at the bottom left.

In Fig. 2 we see the invoice itself, generated according to the data of the implementation document. The number, date, as well as all other details are filled in automatically. The user only needs to indicate the storage method (automatically set to “paper”). You can print the document in 1C by clicking the “Print” button and give it to the counterparty.

Invoices issued for advance payment

Advance invoices are registered by special processing, which is called that. They are usually issued once at the end of the reporting period.

Before moving on to the processing itself, let’s set up the accounting policy in the “VAT” section (Fig. 3).

To reduce the number of invoices issued, you can select the registration order, highlighted with a red outline (Fig. 3). In this case, invoices will be issued only for advances for which goods have not been shipped at the end of the quarter.

Processing is called from the “VAT Accounting Assistant” section (Fig. 4).

There is also a point for registering tax agent invoices. Let us remind you that in order to conduct transactions as a tax agent, you must set the appropriate attribute in the agreement.

Invoices received

The fundamental difference between invoices received is the need to correctly indicate the incoming document number and date (generated by the supplier).

Registration in 1C of incoming invoices for advance payment

Advances to suppliers are issued on the basis of documents debiting cash or non-cash funds (Fig. 6).

Posting adjustment invoices

To generate adjustment invoices, special documents have been developed:

• Implementation adjustments
• Adjustment of receipts

Let's look at an example of adjusting a receipt invoice (Fig. 7). The document can be created either on the basis of receipt or on the basis of the primary invoice.

Let's assume that the parties have agreed to change the purchase price. The old and new prices are indicated in two adjacent lines of the tabular part of the adjustment document. Everything else is calculated automatically. This includes automatically registering a correction invoice; you will only have to manually enter the number of the correction or adjustment.

Adjustments for sales are made in the same way.

Invoices “For advance payment by the principal” are issued only for contracts with the type “With the principal (principal)…”

Checking received and issued invoices in 1C

In conclusion, a few words about checking issued and received invoices. In the latest versions of 1C programs, a wonderful report has appeared - “Express check of accounting” (Fig. 8).

This report displays source documents for which invoices are not registered (or not issued), and also provides recommendations for correcting detected errors.

Based on materials from: programmist1s.ru

The topic of our article today will be a consideration of such a document as an invoice, namely, what it is, why it is needed, how to fill it out correctly, how to post an invoice in 1c, types of invoices, when and what invoices to issue .
Let's start by defining an invoice and its importance for companies.

What is an invoice? Why is it needed?

According to the rules Art. 168 and Art. 169 Tax Code of the Russian Federation invoice– this is the main document for the purposes of correct calculation and payment of VAT. Those. When selling goods, works, services, property rights, the seller must confirm the accrual of VAT through an invoice. Similarly, the buyer can deduct VAT solely on the basis of this document. It follows that the invoice is used for tax control, so it is extremely important to fill out this document accurately in order to subsequently avoid conflicts with tax officials.

Mandatory invoice details.

So, to generate an invoice, Resolution No. 1137 provides a standard form. In paragraph 5 of Art. 169 of the Tax Code of the Russian Federation mentions the required details:

1. Invoice number and date.
2. Details of the seller and buyer: name, address, TIN.
3. Name and address of the shipper and consignee.
4. Subject to receipt of an advance payment for upcoming deliveries - payment order number.
5. Document currency.
6. Name of goods (works, services), quantity, as well as unit of measurement and unit cost.
7. The total cost of the goods excluding taxes, the amount of excise duty, the tax rate, the amount of VAT, the final cost of the goods with taxes.
8. Country of origin and customs declaration number when importing goods into the territory of the Russian Federation.
9. Signatures of the manager, chief accountant or other persons entitled to do so.

In principle, if necessary, additions can be made to the existing invoice form, the main thing is that the above details remain.

An example of a correct invoice!

One important point! Inspectors can turn any inaccuracy in the invoice against the company, i.e. refuse to deduct VAT. Therefore, in order to minimize the risk of refusal, it is important to know the significance of errors made in invoices.

Unforgivable errors in invoices.

♦ Error 1.Very often accountants incorrectly indicateNamethe selling company or the buyer. For example, the correct name is “Consultation+”, the misspelled name is “Consultation”. The name must strictly correspond to the company name specified in the constituent or registration documents. Similar mistakes are made in writingaddresses and TIN. All they prevent identification of the seller or buyer.

♦ Error 2.Only the name of the product is indicated without articles or other additional characteristics that can be used to identify the product. For example, the name of a product “clarified glass” has differences in article numbers and sizes; if a document indicates several products with only the same name, for example “glass”, then such an error will lead toimpossibility of determining which product was purchased.

♦ Error 3.Arithmetic errors in calculating the cost of goods are also unacceptable.

♦ Error 4. If a company is engaged in the sale of goods subject to different VAT rates, then the accountant should be extremely careful, because indicationincorrect VAT ratewill result in denial of the deduction.

♦ Error 5.Often, accountants or managers who issue invoices indicate the correct VAT rate, but when multiplying the amount without VAT by the specified rate, the wrong figure is obtained,does not allow determining the amount of tax.

♦ Error 6. In the document The name of the currency is not specified or specified incorrect currency code;

Errors that do not interfere with the correct understanding of the essence of the mandatory details of the invoice are not significant and do not affect the deduction of VAT.

Advance invoice.

Because The invoice must be issued within 5 days from the earliest of the events: sales or advance payment for upcoming deliveries, then upon receipt of the advance payment, an advance invoice is issued. It should be filled out in the same form and the same rules as the sales invoice. (Resolution No. 1137) .Particular attention should be paid to line 5 of the document, where the number and date of the payment order are indicated. This detail is required.

Features of the adjustment invoice.

If the buyer and seller have agreed in writing to change the cost of goods due to an adjustment in the price or quantity of goods, volume of services and work, then in this case the seller issues an adjustment invoice. Its peculiarity is the mandatory indication of the number and date of the adjustment, initial data, as well as new information about quantity and price, cost without VAT, total cost with tax, and, of course, changes in the amount of the tax itself.

How to post an invoice in 1C.

Let's see how to make an invoice in 1C 8.3.

Invoice for sales in 1C8.3.

Before issuing an invoice for sales, we create the sales document itself.
To do this, in the “Purchases and Sales” section, select the section "Purchasing and Selling"

Go to the subsection “Sales (acts, invoices)”

Open the list of documents “Sales of goods and services” . In it, using the “Create” button, enter a new document.

Fill in all fields of the open document.

1. Type of operation – “Sale, commission”
2. The "Organization" field is filled in automatically.
3. We select the “Counterparty” (buyer) either from the “Buyers” directory, or enter a new one if it is not already in the database.
4. Write down the contract number. In this case, the type of contract will be a contract with the buyer.
5. Next, select the “Warehouse” from which we ship the goods.
6. Then comes the “advance offset” field. By default, the program is set to “automatic”. I advise you to leave it, because... with this setting, the program will automatically analyze the availability of an advance payment for a given buyer, which is undoubtedly more convenient for accounting.
7. If you open the link located just below, you can adjust the type of prices and VAT in it. More precisely, the way it is included in the price is “in total” or “on top”.
8. And finally, fill out the tabular part.
9. Save the completed document and use the “Post” button