Invoice as an integral part of foreign economic activity. Types of invoices and features of their design (+ invoice templates of different types).

Any person whose operations are related to foreign economic activity, one way or another, deals with such a document as an "invoice".

If you cooperate with international companies, do business with foreign contractors or simply accept orders from foreign employers, then it is advisable for you to know about this type of document, because you will encounter it quite often.

Therefore, let's take a closer look at what an invoice is, what types of it exist and what features of application based on the legislation of Ukraine.

Translated from English (English invoice), this word means “invoice” or “invoice”, but it should not be confused with it, because the concept of “invoice” is much broader and includes several varieties.

An invoice is a document containing the goods and services that a company provides to a client, and indicates the client's obligation to pay for these services. Invoices are the basis of the tax accounting system for small and medium-sized businesses.

The invoice indicates what services you have provided to the client, and what payment he is obliged to make for the services performed or the goods provided.

At first glance, this concept is very similar to the "transfer-acceptance act" or "account" that we all know. However, if we look for an analogy of an invoice in the Ukrainian workflow, then this document in its properties is most similar to an “invoice”.

In paragraph 3, part 2 of Art. 53 of the Customs Code of Ukraine states that the documents confirming the customs value of goods are an invoice (invoice) or a proforma invoice (if the goods are not the object of sale).

That is, in this case, the legislator uses the concept of invoice and pro forma invoice as identical.

But still, invoices and invoices have their own distinctive features.

In order to find out this, it is necessary to understand the types of invoices in more detail.

Types of invoices.

In international law, there are several types of invoices. However, on the territory of our state, all types of invoices are not used so often, so let's consider the most common and common types of invoices in Ukraine. They have a pro forma invoice and a commercial invoice.

A proforma invoice is a document that indicates the obligation of the seller of goods (provider of services) to deliver goods (render services) to the buyer at a predetermined price.

The price of services and the list of goods in this type of invoice is not final and may change without problems in the future.

A proforma invoice is usually drawn up in cases where the goods are supplied free of charge (humanitarian aid, for participation in exhibitions, promotions, auctions, etc.).

The difference with a proforma invoice is that some data may not be final and may still be subject to change. For example, the parties can change the data on the quantity or models, the type of a product. But the invoice with final changes and agreed data will already form a commercial invoice.

A commercial invoice is a document used for customs declaration when selling goods exported across international borders.

This document is required for customs clearance. Without it, the goods will not be cleared through customs and will not be allowed into the territory of the state. It is issued simultaneously with the shipment of the goods and sent to the buyer.

According to this document, VAT and customs duties are also calculated. Therefore, if you make a mistake in preparing a commercial invoice, customs clearance may be delayed and create additional inconvenience for you.

To prevent this from happening, you should understand how these types of documents are compiled.

Invoicing requirements.

First of all, it should be noted that the approved form of invoices and requirements for filling them out are not provided for by Ukrainian legislation.

At the same time, when exercising control over the correctness of determining the customs value, the revenue and duties authority must make sure that the commercial invoice can be identified with the delivery of the goods being valued and contains information confirming the information regarding the price actually paid or payable.

Part five of Article 54 of the Customs Code of Ukraine vests the right to verify the accuracy or accuracy of any application, document or calculation filed for the purpose of determining the customs value in accordance with the current legislation for the revenue and duties authority, which, in accordance with the current legislation, controls the correctness of determining the customs value of goods.

According to the second part of Article 52 of the Customs Code of Ukraine, the declarant or a person authorized by him, declaring the customs value of the goods, are obliged to submit to the customs authority reliable information on the determination of the customs value, which must be based on objective, documented data subject to calculation.

The list of documents confirming the customs value of goods is determined by part two of Article 53 of the Customs Code of Ukraine, including an invoice (invoice) or pro forma invoice (if the goods are not the object of sale).

Depending on the legislation of each state, the invoice, in addition to requirements for the payment of goods, can perform various functions. For example, in EU countries

The invoice is used to confirm the payment of VAT and excise tax.

In the general case, an invoice is a document on the basis of which payment for goods is made and reports are generated.

According to global practice, the invoice must contain:

date of compilation;
name and details of the seller;
name and details of the buyer;
Description of goods;
the price of goods;
the total value of the account;
payment currency;
rates and taxes

Also, the invoice may indicate:

details of the foreign economic agreement under which the delivery is carried out,
details of the shipping document,
payment details and other information, if their presence in the invoice is provided for by the terms of the contract, such as terms of delivery, terms of payment, place of loading, size and grounds for granting discounts.

In their form, a commercial invoice and a pro forma invoice may look like the same documents created on the same forms with slight differences, but in meaning they have completely different purposes of application.

If a proforma invoice is drawn up for a non-commercial purpose, then it is necessary to indicate this, for example, by writing on the invoice “Not for commerce. Payment is not required”, “Return of goods. The price is indicated for customs clearance.

Goods description rules.

The correct registration of the invoice includes a competent description of the goods, which will serve as a faster clearance at customs.

The description of each item must include:

Product Name;
application area;
serial numbers (if any);
material of manufacture;
packing method;
net and gross weight;
the number of places, the volume occupying the goods;
units of measurement of goods;
the number of such units of goods;
the cost of a unit of goods;
the total cost of the shipment.

It is also necessary to keep in mind that for some types of goods, there are special requirements for the design and indication of information about them in invoices. In addition to basic information, they should contain information about additional information. Such goods may include chemicals, biological samples, gifts, watches with jewellery.

Mistakes in the preparation of invoices can create additional trouble during the registration of the cargo and ruin the relationship with the buyer, so you should approach this issue with responsibility.

Other types of invoices.

Regarding other types of invoices in international practice, the following are additionally distinguished:

A credit note (from English - credit notes) is a document issued to the buyer if the goods are returned due to damage, shortage or erroneous shipment. Also, with the help of a credit note, the seller can provide discounts or bonuses for paying for goods.

Timesheet invoice (from English - timesheet invoice) - sent to the client for invoicing for the hourly work performed or the service provided.

A retainer invoice is a document sent to a client if he makes an advance payment for goods (services). The fact of depositing funds is recorded by means of this invoice. In the future, the difference between the amount paid and the amount for the actually provided goods (services) is returned to the client.

Recurring invoice (from English - recurring invoice) - are created and sent to the client at certain intervals to pay for recurring transactions, such as payment for a subscription, etc.

Invoice as the original document.

If we are engaged in foreign economic activity, we must strictly comply with the legislation of Ukraine on tax reporting and accounting.

But can we use the invoice for submission to the fiscal authorities in order to use it as the original document?

According to the Law "On Accounting and Financial Reporting in Ukraine" dated July 16, 1999 No. 996-XIV, as amended and supplemented, primary documents are the basis for accounting business transactions.

A primary document is a document containing information about a business transaction.

In part 2 of Art. 9 of this law states that primary and consolidated accounting documents can be drawn up in paper or electronic form and must have the following mandatory details:

name of the document (form);
date of compilation;
company name,
on whose behalf the document is drawn up;
the content and scope of the business transaction,
unit of measurement of a business transaction;
positions of persons responsible for the performance of a business transaction and the correctness of its execution;
personal signature or other data allowing to identify the person who participated in the business transaction.

Above, we considered the requirements for issuing invoices, and we can already conclude that the invoice contains all the information that the primary document should contain.

In support of this conclusion, letter No.31-11410-06-5/4339 dated February 16, 2017 from the MFU provided an explanation on the specifics of the use of primary documents in accounting.

According to this letter, a properly executed invoice (invoice) can be the basis for accounting for a business transaction for the supply of goods, works (services) without drawing up an acceptance certificate only if it is paid, which is confirmed by the relevant documents.

Documents confirming payment can be a payment order, a settlement check, a cashier's check, a settlement receipt, an extract from a card account, a receipt for a profitable cash order, etc.

An invoice can be drawn up in paper or electronic form and must have details that allow the identification of a business transaction and its participants, in particular: the name of the company on behalf of which the invoice was drawn up; the name of the counterparty; the content and scope of the business transaction; unit of measurement of a business transaction; personal signature or other data allowing to identify the person involved in the preparation of the invoice.

Therefore, if the above conditions for the invoice are met, we can use it as a primary document in order to reflect the business transaction in the accounting records.

Summing up, we can say that an invoice is a document containing goods and services that a company provides to a client, and indicates the client's obligation to pay for these services. On the territory of our state, two of its varieties are most widely used: the pro forma invoice and the commercial invoice.

This document came to us from the field of foreign economic activity and has many similarities with documents, the definition of which is directly prescribed in the legislation of Ukraine, but it also has its own differences.

It should not be confused or equated with the act of receiving the transfer or the usual account. The general concept of an invoice is much broader, and the difference with these concepts lies in the variety of its types.

Each type of invoice, by its nature, content or form, may resemble a document that we are used to using in Ukrainian legislation.

It is in order to avoid disagreements in the understanding of this term, the settlement of controversial issues of foreign economic activity, that the legislation gradually introduces this term into the legal field and provides all kinds of instructions and explanations for the application of this document.

On our portal you can create and download the following types of invoices:

Or you can use the extended functionality of the system in terms of maintaining a register of counterparties, generate an invoice filled with data, and also sign it with a qualified digital signature.

Date of publication: 20.06.2022