Difference between invoice and invoice.

Many people mistakenly think that invoice and invoice are two names for the same accounting document. It must be said that their creation is associated with the completion of the same transaction, but the meaning of their registration is completely different. Let's try to get some clarity.

Invoice is a document issued by an accountant on the basis of a sales contract or the provision of services. It prescribes the amount that the payer is obliged to transfer to the current account or pay to the cashier of the supplier organization for the performance of any work, the provision of some service or for a certain product. If the contract involves a multiple-use service, for example, once a month for a year, the invoice can be issued both for a year and for every month as needed. The tabular part of the document must have the name of the item, its unit of measurement, quantity, unit price and amount for each item. In addition, the account contains the details according to which it is necessary to transfer funds to the account of the contractor.

The invoice is issued by the seller (performer) when performing any work or rendering services, as well as when selling products and other goods. This document is mandatory only if the organization is on the general taxation system, in which value added tax is paid and refunded, and it must be indicated in the documents. In other tax regimes, an invoice is not required, since its presence is not mandatory. If invoicing has a rigorous course of action, then they must be drawn up exactly at the time when the contract

Thus, it turns out that the invoice and the invoice are issued by the accountant in the same case - when making a transaction for the sale of goods or when providing any services... But the purpose of these two documents is completely different, since the buyer needs an invoice to pay the amount specified in the contract, for which all the necessary details for transferring funds and the position for which payment will be made are indicated in it. An invoice is necessary to reflect the transaction in tax accounting, since its main purpose is to reflect VAT on those goods or services that are planned to be transferred or provided under the contract.

Conclusions TheDifference.ru

  1. The invoice is intended for payment, and the invoice - to reflect the moved goods or work performed;
  2. The invoice must have the supplier's stamp, while the invoice must not;
  3. An invoice is a form of strict reporting submitted to the tax authorities, and the invoice does not have this function.