An invoice for payment

If you look at the workflow statistics, you can easily identify the most frequently generated and used document - this is an invoice for payment. However, there is no general form of this document, which would be approved by the legislation and which must be strictly adhered to. Thus, a bill for payment is a document where the seller announces to the potential buyer the price of his goods. The buyer, paying the amount indicated in the invoice, accepts the terms of the supplier and refers to this account when paying. The seller, in addition, undertakes to ship to the buyer the goods indicated in the invoice, or to perform the service in case of timely payment.

At the same time, there are a number of mandatory requisites that include a bill for payment. Firstly, it is a serial number. Nowadays, almost every organization uses special programs to maintain accounting records. They automatically assign an account number. Since the beginning of each year, the numbering of accounts begins anew. Numbers are assigned in order to easily identify the document, referring to the number and date. Secondly, the date is the next mandatory account requisition. Often the seller indicates in it, for how long the document is valid, so the date indicated in the invoice is very important. Thirdly, the account must contain all the bank requisites of the supplier, necessary for payment on it. Indeed, the purpose of issuing an invoice is to receive payment for the goods, and it is impossible to make payment without the data on the settlement account of the seller and the bank in which it is open. In the account, you must indicate the name of the offered goods or services, their cost and quantity. Also, it must provide information on the percentage of the value-added tax or its absence. The last mandatory requisite of the invoice for payment is the signature of the person responsible for issuing it.

In addition to the above details, the account can contain a number of additional, facilitating the cooperation of the supplier and the buyer. For example, contact phone numbers, the address of the download and the address of the office where the documents are issued. In the account, you can specify that it is necessary to have a representative of the buyer with you to ensure the shipment of the goods. Most often, it is a payment order with a bank note on its execution, certified by the original seal and signature of the head of the protocol negotiation of the selling price for goods or services, a power of attorney to receive material values , etc.

The buyer, in oral or written form, can ask the supplier to bill for a prepayment of the goods or services. However, in this case, billing for payment does not imply mandatory payment for it. The account can only be informational in nature - it is necessary to inform the potential buyer about the current prices on the date of invoicing. The supplier, in turn, is insured against possible trouble in the event of payment on the account after a long time after it was issued, indicating in the document how long it may be valid.

In the account it can be indicated that it is also a protocol for price negotiation. In this case, there must be a place for the buyer's signature and its seal. If such an invoice is sent to the buyer by facsimile, the buyer photocopies it and places its seal and signature on the received copy. This account must be transferred to the supplier when the goods are shipped.

The head of the organization, the chief accountant or other person authorized by the order of the head can write out the invoice for payment. It should be noted that, according to the legislation of the Russian Federation, printing is an optional requisite for a bill for payment.