If you look at the statistics of workflow, you can easily distinguish the most frequently generated and used document - this is an invoice for payment. However, the general form of this document, which would be approved by law and which must be strictly adhered to, is not. Thus, a payment invoice is a document where the seller announces to the potential buyer the price of his product. The buyer, paying the amount indicated on the invoice, accepts the terms of the supplier and refers to this invoice when paying. The seller, in addition, undertakes to ship to the buyer the goods specified in the invoice, or to perform the service in case of timely payment.
However, there are a number of mandatory details that include an invoice for payment. Firstly, it is a serial number. Nowadays, virtually every organization in accounting uses special programs. They automatically assign an account number. From 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 required account information. Often the seller indicates in it for how long this document is valid, therefore the date indicated in the invoice is very important. Thirdly, the account must contain all the bank details of the supplier necessary for payment on it. Indeed, the purpose of invoicing is to receive payment for the goods, and it is impossible to make a payment without data on the seller’s current account and the bank in which it is open. The invoice must indicate the name of the goods or services offered, their cost and quantity. Also, it is necessary to provide information on the percentage of value added tax or its absence. The last required account for payment is the signature of the person responsible for issuing it.
In addition to the above details, the account may contain a number of additional ones that facilitate the cooperation of the supplier and the buyer. For example, contact phone numbers, download address and office address where documents are issued. In the invoice, you can specify what you need to have a representative of the buyer with you to ensure the shipment of the goods. Most often, this is a payment order with a bank note on its execution, certified by the original seal and signature of the head, the protocol for negotiating the selling price of a product or service, a power of attorney for receiving material assets , etc.
The buyer, verbally or in writing, may ask the supplier to bill for the prepayment of the product or service. However, in this case, invoicing for payment does not imply a mandatory payment on it. An invoice may be for informational purposes only - it may be necessary to inform the potential buyer of the current prices on the day the invoice is issued. The supplier, in turn, is insured against possible troubles in case of payment of the invoice long after its issuance, indicating in the document for how long it can be valid.
The invoice may indicate that it is also a price approval protocol. In this case, it should be allocated a place for the signature of the buyer and his seal. If such an invoice is sent to the buyer by facsimile, the buyer copies it and puts its stamp and signature on the copy received. This account must be transferred to the supplier upon shipment of the goods.
An invoice for payment can be written by the head of the organization, the chief accountant, or another person authorized by order of the head. It should be noted that according to the legislation of the Russian Federation, a seal is an optional requisite for a payment account.