Lapho i-imvoyisi phambilini? Izidingo, imithetho kanye nezici

Umdayisi, wathola ukukhokhelwa kusengaphambili, bayoba i-akhawunti bese ubhalisa kuyo Tikhumbuto yokuthengisa. Kungenjalo, inhlangano uzokhokha inhlawulo e lemali kusuka 10 kuya kwezingu-40. Hlikihla. Ukuze zingqubuzana nemithetho yentela, kudingeka wazi kahle lapho iphepha elibonisa imali okwakufanele Ukukhokha kusengaphambili, indlela yokugcwalisa, iziphi izidingo zokubhalisa idokhumenti.

inhliziyo

-Invoyisi - idokhumenti ngesisekelo okuyinto umthengi Ungahambisa okokufaka VAT ebanjwayo. Umthengisi ngeke invoyisa ifomu bese usithumela counterparty eqinisweni yokukhokha bese mpahla kwezimpahla. Ngaphezu kwakha luhlaka amaphuzu ahlukahlukene, amathuluzi amabili futhi zingafani inani Imininingwane ukuboniswa.

ukuze

Lapho i-imvoyisi phambilini? Zingakapheli izinsuku eziyi-5 lokuthola imali. I-akhawunti uzilungiselele ngeduplikhethi. Uma ukukhululwa kwe-mbhalo, amaphutha enziwa, ukuthi FTS ungenqaba sidonsa VAT kumthengi. Kodwa unswinyo ezinjalo azisebenzi umdayisi. Yena kumele ihlolwe ngokusebenzisa intela kabili: ekwamukelweni izimali ngesikhathi ukugcwaliseka.

Ama-Akhawunti ungabekwa kokubili elekthronikhi nephepha. Esimeni sesibili ukuba imishini yezobuchwepheshe bobabili ukuba kuthengiselana.

I-invoyisi ikhishwe kuphela uma ukukhokhelwa kusengaphambili futhi ukuqaliswa senzeka ngo ezahlukene intela nezikhathi. Inani i-VAT ekhokhwa, abalwa ekupheleni kwenyanga. Uma inkokhelo nokuthunyelwa kwenzeka esikhathini nenkathi efanayo, base intela is hhayi uhlanekezelwe.

requisites

Ababona kancane ngakho:

• inombolo nosuku invoyisi (p 1.);
• Igama, INN, CAT abahlanganyeli kule kuthengiselana (ikhasi 2, 6).
• izikweletu props (p. 5).
• igama lwemali (umugqa 7);
• amagama emikhiqizo (Bala 1);
• Inani esikhokhelwa (ikholomu 9);
• isilinganiso sentela (ikholomu 7);
• Inani i-VAT (Bala 8).

I-invoyisi kusengaphambili ukukhokhelwa lokunye akhawunti senziwa ngendlela efanayo. Umugqa 5 ubonisa imininingwane platezhek ngamunye. Uma izimali atholwa ngesimo Lonyaka (enana noma inetha), khona-ke ubeke dash. Umugqa 3 ( "shipper"), 4 ( "consignee"), amagrafu 2-6, 10, 11 kufanele kwesokunxele awunalutho.

Umehluko wemisindo nemiqondo yamagama ngokugcwalisa akhawunti:

• ukwenza izinombolo akhawunti udinga kwirejista olulodwa;
• uma inkokhelo wathola ngaphambi kosuku yesivumelwano, invoyisi kumele icacise igama elivamile izimpahla (isibonelo, "amakhemikhali yasendlini") futhi izinga eliphelele VAT;
• Stock idokhumenti emamaki ezengeziwe (isib, kusukela "Gazprom") ayenzi ke ezingavumelekile;
• idokhumenti ngemvume ngumqondisi futhi accountant.

Bala 1

Le nto iqukethe incazelo izimpahla, lapho iphepha elibonisa imali okwakufanele Ukukhokha kusengaphambili. Lapho elikhiphe idokhumenti, kubalulekile ukuthi igama lomkhiqizo kwaqondana labo ebalulwe incazelo.

Umthengi ungadlulisa imali ku-akhawunti kwezimpahla, lapho kunikezwa phezu ezahlukene amazinga we-VAT. Pho-ke, senziwa iphepha elibonisa imali okwakufanele Ukukhokha kusengaphambili? Lapho elikhiphe idokhumenti, udinga uhambisane nemigomo yesivumelwano. Uma idatha ukuvumela ukuba sihlanganyele amavolumu kwezimpahla ngamazinga angefani, badinga ukukhomba ngokuhlukile invoyisi. Noma ukubhala i-invoyisi enegama generalized futhi ucacise ukubheja omkhulu.

Treaty ezahlukene ngezikhathi zokuhanjiswa kungase kuhlinzekwe. Lapho i-imvoyisi ukuze kuthuthukiswe, akudingekile ukuba bahlukanise inani ezikhundleni eziningana.

Ngokwesibonelo

SA Mashi 2 uthole i kusengaphambili inani ayizinkulungwane 12.9. Hlikihla. Ngemva kwezinsuku ezimbili, umgcini-zimali ukuba unikezele nge-invoyisi ngeduplikhethi. Omunye ebhaliswe ileja yokuthengisa, wesibili kuthunyelwe ikhasimende. Ukuthengiswa kwezimpahla senzeka 23 Apreli e lemali inyoyisi ayizinkulungwane 12.9. Hlikihla. (VAT - 196,80 rbl.). Ngosuku mpahla accountant bhalisiwe i-akhawunti entsha ku ileja yokuthengisa, kanye odlule - encwadini ukuthenga.

ukulokhu

Abanye amabhizinisi, ezifana ezokuxhumana, umsebenzi nsuku kuqala. Lapho i-imvoyisi ukuze kuthuthukiswe nezinhlangano ezifana? Ekupheleni kwesikhathi zokuhlala ohlelweni inani izinkokhelo wathola lokususa izindleko amasevisi anikezwa. Uma le mpahla senziwa zingakapheli izinsuku 5 emva inkokhelo, invoyisi is zithengiswa.

okuhlukile

Sikhona yini isidingo sokuba invoyisa lokukhokhwa kusengaphambili? Cha Awukhokhisiwe uma:

• inkathi womshini izimpahla singeqi ezinyangeni eziyisithupha;
• Imikhiqizo engakutholanga VAT noma zero izinga.

I-invoyisi lokukhokhwa kusengaphambili ikhishwa kufanele balinde isikhathi esingakanani? Kungakadluli izinsuku 5 kusukela kokuthola inkokhelo kusengaphambili. Uma inkokhelo futhi mpahla abazenzi ngekota esifanayo, invoyisi akakwazi ukubhala kanye ukukhokhelwa ayibonwa kusengaphambili. Ukuwachaza ngale ndlela FAS kubangela kuwukuziphikisa yentela yombuso Isevisi. Ngokusho Art. 168 we Tax Code, iphepha elibonisa imali okwakufanele Ukukhokha kusengaphambili ikhishwa kungakhathaliseki inkathi sisahlela izimpahla. Ngoba izinqumo ukwelashwa azifani, impikiswano yokuvuma lo mbuzo avame ukuxazululwa enkantolo.

ukugeleza kwemibhalo

Uma inkokhelo kusengaphambili nokuthunyelwa ezenzeke one block, kubalulekile ukuba ucacise esimemezelweni:

• base intela kabili: isamba Ukukhokha kusengaphambili futhi izindleko nokusebenza kwawo;
• kanye wathola sokubuyiselwa imali yentela ngemali.

Ngokwesibonelo

Inhlangano ekuqaleni kwalo nyaka basayina isivumelwano ukuhlinzekwa nezokuxhumana. Ngaphansi idili, umthengi kufanele uqale uthumele kusengaphambili. Umehluko phakathi amanani wathola futhi izindleko ezihlinzekayo ukuba offset ngokumelene kwentuthuko esizayo. Njengoba ukuqaliswa kwe-VAT kusukela Ukukhokha kusengaphambili ukuba ezikhokhiswayo. Ithebula elingezansi likhombisa ukuhamba kusho. Sibheka ngokuningiliziwe lapho lamarisidi lokukhokhwa kusengaphambili.

ukubuyiswa kwemali

ngabe invoyisi ikhishwe kusengaphambili, uma ingxenye izimali ibuyiselwe umthengi? Yebo. Kodwa endabeni izinguquko imigomo ukulethwa umdayisi kufanele sidonsa VAT ezisohlwini ibhajethi, kubonise zonke izinguquko BU. Ngo inani izimali wabuya i-akhawunti entsha ngeke ikhishwe. Kodwa ukuze bathethelele ebanjwayo, ku idokhumenti ngaphambilini eyakhishwa e ncwadi ukuthenga okudingekayo ukuze wenze uphawu "Buyisela" futhi ucacise imininingwane izikweletu. Umnqamulajuqu yokubhalisa kukhawulwe unyaka owodwa.

A nini kungase kuphakame isimo lapho, ngemva kokushintsha kwezimo abasebenza ngaphansi kwazo kusengaphambili lemali ngeke idlule izindleko amasevisi amasha. Ngokwesibonelo, uma umthengi wenqaba ingxenye izimpahla noma ukuba esikhundleni saso kungene labo eshibhile. Unfinished ingxenye yenkokhelo kungenziwa uyasho ngokumelene ukudiliva esizayo noma isimo esibuyiswe kumthengi. Kulokhu, lemali ebanjwayo uvezwa njengoMahluleli umehluko phakathi Ukukhokha kusengaphambili futhi intengo inkontileka.

Ngokwesibonelo

AO kwikota yokuqala wathola umnyuziki zangaphambi yokukhokha kwezimpahla e inani ayizinkulungwane 35,4. Hlikihla. (VAT - 18%). Esikhathini esifanayo, wabhala wamabhuku ezimali futhi yabhaliswa isamba kusengaphambili, enqwabelene ayizinkulungwane 5.4. VAT. Ngo-April, izimali zadluliselwa isabelomali.

Ngo II ikota, inkampani yasayina isivumelwano lokuchibiyela, lapho umthengi enqaba oda kuqala futhi izinguquko umkhiqizo, okuyinto kuncike 10% VAT. imali ukulethwa ayizinkulungwane 29.7. ukukuthinta. I kwaphumela ingxenye adluliselwe ngaphambi kusengaphambili ngokumelene ukudiliva esizayo futhi wabuyela ikhasimende.

Umehluko ibe yisikali obuyizinkulungwane 5.7. Hlikihla. Lezi zimali zidluliselwe kumthengi. VAT Overpaid (869 deda.), Umdayisi ukuba afake isicelo sokubuyiselwa imali ku II ikota. Incwadi yokuthengisa bhalisiwe iphepha elibonisa imali okwakufanele Ukukhokha kusengaphambili ku inani ayizinkulungwane 5.7. Deda. kwaphawula "ukubuyiselwa imali okungaphelele".

Ngo II ikota lenhlangano ezithunyelwa lonke maphilisi. Accountant dalula ukubhalisa i-akhawunti inani ayizinkulungwane 29.7. Hlikihla. -Invoyisi for esele kusengaphambili ezilotshwe encwadini ka ukuthenga inani ayizinkulungwane 29.7. Hlikihla., Futhi-VAT (ruble 4531). Ezikhokhiswayo.

Njengoba umdayisi nerejista irisidi?

I yokuthengisa yileyoncwadi ugcwalise zonke izikhala, ngaphandle 14, 16 no-19 Ngesikhathi mpahla ngokusebenzisa inkokhelo wathola isamba VAT zibanjwe khona ngokugcwele, uma kusengaphambili isivele saveza, noma nje ingxenye i-ukukhokhelwa. Uma sisahlela izimpahla akhawunti lemali afakwe ukuqaliswa kwe-kwebhuku. Kodwa izimpahla kungenziwa athunyelwa eziningi eziningana. invoyisi, kusengaphambili kungase kuhlinzekwe ngayinye. invoice ababili akhishwa imithetho jikelele, okungukuthi, uma inani lezincwadi abese yokukhokha kwenziwe ezahlukene intela nezikhathi.

Lapho kokuqeda ukuthengwa incwadi ukubaluleka izimpahla kwikholomu 15 kumelwe luhambisane eyabonisa endimeni 9, kungakhathaliseki ukuthi inani izimpahla ezithunyelwa yokuthi.

Bala 7 Incwadi ukuthenga ligcwaliswe uma:

• izimpahla ezivela kwamanye amazwe ezingenisiwe, intela ekhokhwa ehhovisi namasiko;
• izindleko zokuhamba ikhokhwe;
• wabuya kusengaphambili engasetshenzisiwe.

Ilungelo ukuthatha imali yentela akuxhomekile yokukhokha. Ngakho-ke, imininingwane ye-oda ukukhokhelwa Ukukhokha kusengaphambili kukholamu 7 ayidingi ukuba ngisithwale.

Ngokwesibonelo

Umthengisi uthole i kusengaphambili inani ayizinkulungwane 59. Hlikihla. (VAT - ruble ayizigidi 9 ..). Kwathunyelwa sokuqala senzeka ngo lemali abayizinkulungwane 50. Hlikihla. Lesi samba kuboniswe Ibhokisi 9 akhawunti. Kodwa idokhumende lokubhalisa kwikholomu 15 likhombisa inani eliphelele lika-Ukukhokha kusengaphambili (ama-ruble ayizigidi 59 ..) Futhi ensimini 16 - (. 7627,12 deda) VAT ezikhokhiswayo. Lapho ezithunyelwa batch esilandelayo ayizinkulungwane 9. Hlikihla. ebhokisini 15 futhi kubonisa yonke nenani lenkokhelo kusengaphambili (ama-ruble ayizigidi 59 ..) kanye ensimini 16 - 1372,88 ruble. VAT.

Njengoba umthengi nerejista irisidi?

Thola i-invoyisi ukukhokha kusengaphambili ohlwini, umthengi angase amukele VAT ebanjwayo. Leli lungelo futhi kuphakama emva ukuthumela ibhokisi. Kodwa ngalesi sikhathi, inani VAT kufanele luhambisane kwalabo okukhulunywa ngabo invoyisi. Lowo Mbhalo wangonyaka we kufanele ahanjiswe ukulithenga ibhuku. Ukuze ugweme double base ebanjwayo for kwentuthuko ukuthi ibuyiselwe ukunciphisa ngokugcwele, uma ukubaluleka izimpahla ilingana isamba Ukukhokha kusengaphambili, noma ingxenye yayo.

Ukubuyisela VAT yokutholwa, udinga ukubhalisela i-akhawunti encwadini yokuthengisa ngendlela efanayo invoyisi sokuba lezi zimpahla. Kodwa ikhodi lohlobo msebenzi kumelwe 21. Izindleko kwezimpahla kusukela ikholomu 13b yencwadi kufanele bavumelane sibalo eshiwo esigabeni 9 invoice.

ISIBONELO 1

Lapho ebhaliwe ephuma iphepha elibonisa imali okwakufanele Ukukhokha kusengaphambili, umthengi nerejista ukusebenza ayizinkulungwane 59. Deda. Zokuqala senzeka 50 th. Hlikihla. Lesi samba elicacisiwe Bill ukuqaliswa kanye Tikhumbuto kuthenga. Ngokushesha abuyiselwe ingxenye ye-VAT, uma kukhishwa kusukela kusengaphambili: .. In ibhokisi 13b - ruble ayizigidi 50, kwikholomu 17 - 7627,12 ruble. Phezu kokuthola isitolimende yencwadi yokuthengisa yesibili ukhombise, ngokulandelana, ayizinkulungwane 9. Hlikihla. futhi ruble 1372,88.

ISIBONELO 2

Ltd. idluliselwe phambilini JSC ngoMashi 2 inani ayizinkulungwane 100. Hlikihla. (VAT 18%) kanye ngosuku olufanayo wathola invoyisi for esilinganayo. Lo mthethosivivinywa yabhaliswa Tikhumbuto kuthenga. Khona-ke ngo-March 23 izinsizakalo zihlinzekwa maqondana kusengaphambili inani ayizinkulungwane 50. Hlikihla. (VAT 18%). Lo msebenzi waba futhi wadalula futhi akhawunti kubhaliswe. Ngemva kwalokho iphepha elibonisa imali okwakufanele Ukukhokha kusengaphambili ezincwadini umdayisi ekhombisa isamba VAT (7627.12 deda.) Encwadini yokuthengisa. Njengoba uyalulama ingxenye yentela, eyamukelwa ebanjwayo we kusengaphambili.

isiphetho

I NC wathi akhokhiswa zingakapheli izinsuku 5 kokuthola imali. Kodwa uma kukhona ukuphuma nokungena kwezimali kanye le mpahla zenzeka esikhathini esifanayo intela, nokwenza isendlalelo sokubala VAT ngeke uhlanekezelwe. Okungukuthi, idokhumenti abakwazi ukubhala. Plus, isikimu enjalo ukuthi umthengi angamukela VAT imali ebanjwayo kanye ikota eduze. Kodwa isikimu ezinjalo eziningi izingxabano ne intela. Futhi ukuvikela amalungelo abo enkantolo kuyadingeka. Ukuze ugweme izinkinga, kungenzeka ukuba invoyisa for kwezidingo ngamunye, futhi ukuphrinta ngesicelo inkontileka. Futhi intela ngeke enze izimangalo, futhi abathengi Ungahlala ukuthatha imali ebanjwayo VAT. Kodwa isikimu enjalo izokwengeza omningi iphepha accountant.