Filling the true invoice has important features - 23 September 2011

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12:31 Filling the true invoice has important features
The question concerning the filling of the true invoice is now of interest to many accountants. And this is true despite the fact that the form of a primary record, probably the Russian Government to October 1, 2011 will be introduced. This is what we wrote in our previous article. So, in that when completing corrective invoices, the accountants should pay attention. Note that the requisites that must be present in this document (paragraph 5.2 of Art. 169 Tax Code), in general, very similar to the usual requisites invoices. A detailed analysis of the filling of the true invoice Thus, the filling of the true invoice comes down to that point, together with data from the original document, and more information, subject to adjustments. Below we consider the whole range of data to reflect the changes: quantity (volume) of goods or services before and after the correction, price per unit before and after the adjustments total value of the invoice without VAT before and after the changes, the sum of value added tax, before and after changes in the value of goods or services total value of invoices with VAT before and after the change, Difference between the original document, and after completing the corrective changes in the bill. Also important is the fact that when the cost of goods, works or services, changes in the direction of decreasing, the corresponding difference between the amount of VAT, which were calculated before adjustments and after the change, put a negative sign. Therefore, after the entry into force of the Federal Law № 245-FZ of July 19, 2011 the so-called "negative" of the invoice is legitimate. In conclusion, we want to note that any measurements on filling of the true invoice you need to specify in a specialized category, which is entirely devoted to the subject - "Invoice Adjustment." The following material we will promptly notify the entry into force of the true bill. In turn, the program 1C 8 also will have a timely opportunity for updates on all relevant innovations.
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