I-invoyisi

Ngosuku lokuqala luka-Ephreli anamabini amawaka iminyaka eyishumi nanye sacala kusebenta yoHulumeni Isinqumo 26.12.11g. # 1137, bamukela imihlahlandlela entsha sendlela ukugcwalisa amafomu invoice. Leli phepha uthola isebenza ukubala VAT.

Kanyekanye ukwethulwa Ukulungiswa №1137, ke akabange esaba khona idokhumenti ngaphambilini isinyathelo ngaphansi inombolo ayisishiyagalolunye namashumi nane. Ngakho, amafomu amadokhumenti evunyiwe ngaphambili walahlekelwa amandla abo kusukela 01.04.2012.

invoice okusha, kanye labo wangaphambilini, kufanele iyawakha futhi ligcwaliswe labo amabhizinisi, imisebenzi yezomnotho, ngokomlando sihloko eziyikhulu namashumi amane nesithupha Tax Code isisekelo ukubala VAT. Le mibhalo, kwezinye izimo, nomthetho, sibophekile ukuba ame ngokuqondene nokukhokha izintela ubani:

- babe izinzuzo intela ebekiwe izihloko 145 futhi 145,1 we Tax Code;

- enze izenzo zebhizinisi, ngokukhonjelwe kuzintandokazi ngokuhambisana neSigaba 149 we Tax Code.

Ifomu entsha ye-invoyisi, ngokuvumelana nomthetho wamanje, siyadingeka ukuze ufake bentela egameni umphakeli, nabo basayina isivumelwano the supply kwezimpahla. Lesi simo kungenzeka ezimweni ezichazwe sihloko 168 (isimangalo 3, isigaba 2) RF TC. Lezi zihlanganisa:

- iqiniso ukuthengwa imikhiqizo, kanye nemisebenzi kanye nezinsizakalo ezivela nabathengisi bakwamanye amazwe angabhalisiwe ezindikimbeni abahloli intela njengoba payers kwezintela;

- nokuzuza, ukuthenga kanye ukuqasha impahla neziphathimandla zikamasipala noma igunya lomphakathi izinkontileka waphetha nabo.

I-invoyisi entsha ekwenzeni ukuthenga okuthile ugcwele izikhathi eziningana. Ngakho, uma wenza irisidi lwangaphambili ukukhokhelwa kusengaphambili for izimpahla, bese kwenziwe le mpahla, le dokhumenti okufanele isuselwe kabili. Ekuqaleni, ngenani izimali wathola, bese izindleko zokukhiqiza. Lesi sikhundla kuqinisekisiwe yiSigaba 168 (isigaba 3) se-Tax Code.

invoyisi kufanele ibhaliswe endaweni ekhethekile ncwadi log, kanye ezincwadini yokuthengisa nokuthenga. Le mfuneko livikeleke Article 169 (isigaba 3) se-Tax Code.

Umthetho uhlinzekela isimo lapho invoice abasha ngeke ebhaliwe ephuma. Lezi zimo kuxoxwa ngazo we Tax Code.

1. Ukulungiselela invoice akwenziwa amabhange, izinhlangano wahlanganyela umshwalense futhi sempesheni, ezingekho ngaphansi kukahulumeni, ekuqhubeni imisebenzi imbozwe yokukhululwa VAT.

2. invoice okusha kungukuthi ebhaliwe ephuma nge izinhlangano ezingokomthetho kanye osomabhizinisi ngamanye abenza yokuthengisa okudayisa, catering, kanye namasevisi (umsebenzi umkhiqizo) kubantu abane inkokhelo yemali.

3. Musa bavunyelwe invoyisa izinhlangano ibhizinisi kanye osomabhizinisi ngamanye isicelo esikhethekile intela Imibuso (UAT, UTII, USN). isenzo Legislative livikeleke leli lungelo, ngenxa yokuntula kwabo isisekelo ukubala VAT.

4. It is akudingeki ukuba akhokhe intela eyabekwa phezu value added, kanye invoyisi abaqali izibambiso.

RF Tax Ikhodi uphoqa abakhokhi bentela ukuthi athobele invoice imigomo khulula. Lo mbhalo kuncike umdwebo kungakadluli amalanga amahlanu, ikhumbula-non-ukusebenza, eziqala idethi:

- kokuthola ukukhokhelwa kusengaphambili, kuhlanganise ngokwengxenye, we ukulethwa oluzayo imikhiqizo, izinsizakalo, isebenza, kanye nokudluliswa amalungelo endawo;

- le mpahla kwezimpahla (ukuhlinzekwa kwemisebenzi ehlukahlukene ukusebenza imisebenzi ethile).

Of Code Tax icacisa imininingwane ethile, esiyingxenye invoice ziphoqelekile. Lezi zihlanganisa:

- Inombolo yokubhaliswa, kanye usuku sokuhlanganiswa;

- Inombolo ye-VAT umthengi kanye nomthengisi, kanye nekheli labo;

- ikheli, igama consignee futhi consignor;

- incazelo kwezimpahla, izonikelwa noma incazelo imisebenzi (amasevisi), kanye amayunithi kwabo nokukala;

- Inombolo Fix;

- igama ikhodi lwemali lapho akhawunti.