How to create an invoice for an advance payment in the accounting department of an enterprise. How to create an invoice for an advance payment in the accounting department of an enterprise How to issue an advance invoice in 1s 8.3

Calculation of VAT on advances received from buyers for upcoming deliveries very often raises questions among novice accountants and others. In this article, I would like to break down this process (and write down the transactions) using one specific example in the 1C program: Enterprise Accounting 8. Consider an option in which an organization receives an advance from the buyer, calculates VAT on this advance, and then makes the shipment goods against the received advance payment.

The fact of receiving an advance is reflected in the document "Receipt to the current account", located in the menu "Bank and cash desk" - "Bank statements". We make sure to check that the VAT rate is indicated correctly in the document, especially if bank statements are loaded into 1C from third-party programs.

When posting a document, movements are generated on accounts 51 and 62.02.

Based on the document "Receipt to current account" we can create an invoice for the advance payment. To do this, use the corresponding button on the top panel of the document.

The document is filled in automatically; we only need to check the correctness of the data.

Then we carry out the document and look at the movements on the accounts. In this case, wiring Dt 76.AV Kt 68.02 is generated, i.e. the amount of VAT on the advance received is calculated for payment. The document also makes movements in other registers of the VAT accounting subsystem in 1C: Accounting, which are necessary for correctly filling out the declaration.

Since issuing invoices for each advance manually is very labor-intensive, the program provides a mechanism for group registration of invoices for advance payments. I talked about how to work with it, as well as the necessary accounting policy settings, in my video Registration of invoices for advance payments in 1C: Accounting 8 - VIDEO

Then we reflect the fact of shipment of the goods, which in our case occurs a week later than payment. To do this, go to the “Sales” section and create a document “Sales (acts, invoices)”.

We make sure to check the correctness of the settlement accounts (in our case, these are accounts 62.01 and 62.02, as in the document “Receipt to the current account”) and the VAT rate. Then click on the “Write an invoice” button at the bottom of the document.

When posting the document, the advance payment is offset (Dt 62.02 Kt 62.01) and VAT is charged on the shipment (Dt 90.03 K 68.02). Movements in the “VAT sales” register are also generated.

As we can see, VAT in the amount of RUB 15,254.24. was accrued in our case twice (entries were made to account credit 68.02):

1. when registering an invoice for an advance payment - posting Dt 76.AV Kt 68.02

2. upon shipment of goods - posting Dt 90.03 Kt 68.02

Accordingly, so that the amount of tax payable is not overestimated, we need to do one more operation - to deduct the amount of VAT from the offset advance. This operation is performed during regulatory procedures for VAT at the end of the tax period; the document “Creating purchase ledger entries” is used. You can find it in the "Operations" menu, "VAT Accounting Assistant" or "VAT Regular Operations" items. I talked in detail about how to work with this document in my video tutorial Document "Creating purchase book entries" in the 1C program: Enterprise Accounting 8 - VIDEO
Create a new document, click the “Fill out the document” button and go to the “Advances received” tab.

The required entry is included in the document automatically with the "Advance payment offset" event. We post the document and see that our VAT amount goes to the debit of account 68.02, reducing the total amount of VAT payable, and to credit 76.AB, closing settlements for this counterparty. Movements are also generated in the “Purchase VAT” register, due to which this amount is included in the VAT return.

Of course, it is impossible to talk about all the nuances of calculating VAT on advances in one article, so if you want to fully master this and other topics related to VAT calculation, I recommend you our video course “VAT: from concept to declaration”! We share practical experience and help bring order to your database. The course is structured according to the “theory + practice in 1C” scheme. Detailed information about the course is available at the link VAT: from concept to declaration.

The commission agent must issue an invoice to the purchaser of the product for the advance payment, recorded in the log of received and issued invoices. According to the Rules for maintaining a sales book, which is used during VAT calculations, commission agents (i.e. agents) do not need to record invoices presented to customers in the process:

sales of goods;
provision of services;
transfer of property rights;
receipt of full or partial payment for future delivery.

The procedure for issuing invoices for advance payments in the software product “1C: Accounting 8”

Subcommissioner

The configuration allows you to automatically issue this type of invoice using a special registration tool. This processing of invoices should be completed by the end of the business day.

The sub-commissioner must open a document generated in this way with the title “Invoice issued” in order to replace the type “For advance payment” with “For advance payment by the principal”, enter its details and re-post the invoice.

An invoice issued in the form “For advance payment by the principal” does not require VAT to be charged in accounting and entered into the sales book, but must be recorded in the invoice journal.

Commissioner

The commission agent accepts an advance invoice from the principal and enters it into his journal of received and issued invoices. According to the Rules for maintaining a purchase book when calculating VAT, it does not reflect invoices sent by the principal for goods, services and work provided, property rights, or partial or full payment received.

That is, the commission agent informs the principal about the receipt of the advance and the presentation of the corresponding invoice. The latter, as the date of the commission agent's invoice, issues the buyer his own invoice for the advance payment. The commission agent is sent a copy of the advance receipt issued by him, which is registered in the appropriate journal.

The “Main” tab of the document must indicate the details of the contracting party (commission agent for the subcommission agent), the agreement concluded with him and other details.

Important features of keeping records of invoices

If at the time of creating the report the commission agent (or sub-commission agent) did not make a sale, only the tab with the name “Cash” must be filled out. The table should indicate the type of payment report (buyer, advance, amount, event date, amount and VAT rate).

After receiving an invoice from the principal, based on the “Report to the principal”, an “Invoice received” is generated (in the list that appears in the program window, “Advance invoice” is selected as its type).

In the “Invoice received” the number and date of the invoice for the received advance payment are entered. Using the “Select” link, we find the invoice issued to the purchaser. This document is posted exclusively in the invoice journal.

When a sub-commission agent receives a report on the advance payment received from the buyer, the commission agent must begin creating a “Commission Agent (Agent) Sales Report.”

On the tab called “Main” we indicate the details of the counterparty-commission agent, the agreement with him and other information.

We fill out the “Returns” and “Sales” bookmarks based on the report data. If there is no return or sale, fill out only “Cash”, indicating the type of payment report.

During the process, this document does not generate accounting entries, creating only an entry in the VAT accumulation register, on the basis of which the program automatically issues an advance invoice.

“Invoice issued for advance payment” is generated by registration. In the table, instead of the name of the agreement, there will be “Commission”.

Need to pay attention

A commission agent is a principal exclusively for a sub-commission agent. For the principal, he is a commission agent, therefore he can record the advance invoice issued to this organization exclusively in the columns of the invoice journal.

This means that the commission agent must perform the same procedures with invoices as the sub-commission agent: open the “Invoice issued” generated by processing and change its type from “For advance” to “For advance by the principal,” indicating the principal.

It often happens that a customer, wanting to reserve a product or for any other reason, makes an advance payment. He doesn’t have an invoice for payment, the money has arrived, the tax on it needs to be paid somehow, and for this they came up with issuing invoices for advances in 1C 8.3

Invoice for cash advance in 1s

If cash is received, a cash receipt order is required. Let's create it:

Opening “Bank and Cash Office”

Select “Cash documents”

Click on “Receipt” to create a new document

For example, let’s create an amount of ten thousand. We'll transfer it to the cashier. This is a transition from 62.02 to 50.01 account.

Invoices for non-cash advance in 1C 8.3

When you enter money not into the cash register, but into your account, you need to:

open the same “Bank and Cash Office”

select "Bank statements"

There will be a similar operation, but for the debit of account 51 and the credit of 62.02 “Calculations for advances received.”

Advance and shipment on the same day

So, the advance payment arrived, there was no full payment, but they came to pick up the goods, shipped them and left. If the payment time was earlier than the shipment, then it turns out:

Purchase cost of shipped goods excluding VAT - debit 90.02.1 and credit 41.01

Acceptance of advance payment - debit 62.02 and credit 62.01

Unpaid balance - debit 62.01 and credit 90.01.1

Value added tax - debit 90.03 and credit 68.02

1c advance invoices based on the created invoice

To do this, you need to go to the issued invoices.

The new one will be filled in automatically by the system. After comparing all the data, you can carry out.

The result will be a transition for VAT to 76.AB “VAT on advances”

It looks simple, but if you do it several times in a row, there is a risk of mechanical error. For this, 1C has an automated algorithm:

Open “Bank and Cash Office”, “Advance invoices”

Fill in the search criteria in the top line. This will be the issuance period and the name of the counterparty.

By clicking the “Fill” button, we select from the entire array of accounts those that meet the specified criteria.

They can be edited, added and deleted.

After completing all the necessary manipulations, click “Run”

The issuance of advance invoices depends on the policy adopted by the enterprise. You can register all advances, not register them at all, or set a threshold period (until the end of the tax period, until the end of the month, 5 days).

If an enterprise has received an advance from a buyer for upcoming deliveries of products, works or services, then in accordance with the legislation for this prepaid expense it should be invoice issued.

In the 1C Accounting 8 program, the document “Invoice issued” is used for these purposes.

However, it is not always convenient to enter documents manually while tracking the timing of advance invoices.

To automate the process of registering invoices for advances received from customers, in the 1C Accounting Enterprise 8 program there is a processing “ Registration of invoices for advance payments«.

You can find it in the 1C Accounting 8 edition 3.0 interface in the “Accounting, Taxes and Reporting” section, “VAT” subsection.

Processing is performed over a period specified by the user when setting it up.

You can set a standard period (select from the list in the “Period” attribute). If you select the “Custom” value, the system will offer to fill in the start and end dates of the period. By default, when opening processing, the period is equal to the current date.

To perform processing, you must specify the organization for which the documents will be generated. By default, when opening, the organization from the user settings is substituted (or if only one organization is kept in your infobase).

When you click the “Fill” button, the system analyzes the balances of customer advances for each date of the specified period, and, if invoices are not registered for them, automatically creates “Invoice issued” documents. In this case, the period for registering the invoice, specified in the accounting policy of the organization or in the agreement under which the prepayment occurred, is taken into account (more about this).

If the deadline for registering an advance invoice has not yet arrived, or the invoice for this advance is not registered, then such an advance will not be taken into account.

After this, the tabular part of the processing will be filled with a list of payment documents that reflect the receipt of advances from buyers.

If the date of registration of an advance invoice is later than the date when the invoice should be registered according to accounting policies or an agreement with the buyer, then the line for the advance payment is highlighted in red.

We can adjust the VAT rate, advance amounts, invoice issue date in the appropriate columns before generating invoices, and after that we click on the “Run” button, and the system will generate the “Invoice issued” documents.

For the line highlighted in red, an invoice has already been generated, and a link to the generated document is in the “Invoice” column. We can follow this link and find out the reason for the advance payment line being highlighted in red. Activate the “Invoice” cell by double-clicking the mouse and click on the button with a magnifying glass to go to the document:

The “Invoice issued” document will open:

As you can see, the invoice date is 08/01/2013, and the advance payment was received on 02/01/2012.

In the accounting policy of our organization, the option “Register invoices always upon receipt of an advance” is set (Link to the accounting policy indicating our option) is located at the bottom of the processing form:

The deadline for issuing an advance invoice has long passed, which is why the line is highlighted in red.

Click on the “Run” button. The program automatically generates documents for those advances for which they were not generated.

In this case, the date of the newly created invoice is set automatically depending on the accounting policy settings (in our case, it will coincide with the date of receipt of the advance payment to the organization's current account).

Thus in the program 1C Enterprise Accounting 8 you can make it automatic registration of invoices for advances received.

If an organization has received an advance and is required to pay VAT, an invoice must be registered in 1C: Accounting. It is necessary so that the buyer can take this VAT into account when making a purchase.

In this article we will look at how to issue invoices for advance payments in 1C 8.3 both manually and automatically.

To make this example clear, we will first register the receipt of the advance in the program. Let’s assume that we receive funds from our counterparties in two ways: through a bank account.

We will not consider filling out these documents in detail. You can read about this in.

The receipt of cash is documented by a cash receipt order. You can find it in the “Bank and Cash Office” section, “Cash Documents” item. Make a new document by clicking on the “Receipt” button in the list that opens.

The document generated a posting in the amount of 10,000 rubles from account 62.02 to account 50.01. Now this DS amount is listed in our cash register.

Non-cash payment is registered by the document “Receipt to the current account”. You can also find and do it in the “Bank and cash desk” section in the “” section.

The document generated a similar posting, only the DS arrived at Dt 51.

Creating invoices

An invoice can be created either manually based on the documents we created earlier, or automatically. The second method is convenient when there are a large number of these documents.

From DS receipt documents

Go to any of the documents listed above upon receipt of the DS, and click on the “Create based on” button and select the “Invoice issued” menu item.

The created invoice will be filled in automatically. Check that the details are filled out correctly and click on the “Submit” button.

The document will create a VAT movement to account 76.AB (“VAT on advances and prepayments”).

Mass automatic registration of invoices

In the case when you need to register several advance invoices in 1C 8.3, it is recommended to use the special functionality for mass registration. In this case, you will not forget to take anything into account.

Where is the processing located? Go to the “Bank and Cashier” menu and select “Advance invoices”.

In the window that opens, specify the payment receipt period and organization. Next, click on the “Fill” button and the program will automatically select all payment documents according to the specified criteria. As you can see in the figure, both DS receipts that we created as part of this article were added to the table.