How to make an invoice for advance payment in 1C accounting 8.3

An advance invoice is a document on the basis of which the buyer accepts from the seller the amount of VAT deductible in the manner prescribed by Chapter 21 of the Tax Code. How soon should an invoice be issued? How to reflect the creation of an invoice in advance with the program 1C accounting 8.3?

Under tax law, an advance invoice must be issued within 5 days following the receipt of an advance payment from the buyer. If the invoice is issued at the end of the reporting period, or if the tax authority draws up the document when the goods are shipped, then this threatens the company with troubles.

Also, with several prepayments, divided into parts, the accountant must list them all in the invoice for advance payment.

Registration of an invoice in 1C accounting 8.3

After transferring from the buyer to the organization’s account the amount for future delivery, it is necessary to reflect the receipt of money using the document “Receipt to the current account”.

1. Open the magazine "Bank statements" (section "Bank and cash desk") and fill in the fields:

2. Type of operation (payment from the buyer),

3. We skip the registration number and date (they are created automatically),

4. Payer (organization from which the advance payment was received),

5. Amount - “Post”.

6. If everything is done correctly, the posting Dt51 - Kt62.02 "Settlements on advances received" should be formed.

How to issue an invoice for advance payment in 1C 8.3

1 way - Manual

1. The creation of the document "Invoices for advance" occurs directly from the "Receipts to the current account";

2. To do this, select "Invoice issued" via the "Create Based On" key.

2 way - Automatic

1. In the menu, open the tab "Bank and cash desk", the section "Registration of invoices";

2. In the journal “Invoices for advance”, a processing form opens where you can post this invoice;

3. The invoice registration period is put down and the "Fill" button is clicked;

4. At the bottom of the screen you can see the settings for this processing, which is carried out by the program on its own.

The "Invoice Numbering" setting includes:

1. Unified numbering of issued invoices;

2. Separate numbering;

3. Accounts: Dt62.01 - Kt90.01.1 - reflection of debt

4. Dt90.03 - Kt68.02 - VAT is charged.

After all the settings, click the "Run" button, then there is the formation of invoices for advance payment. It is best to check the correctness of the filling, do not regret this time. The created invoice will be displayed with the prefix "A", number "A1". To do this, click on the link at the bottom of the screen "Open the list of invoices for advance payment".