How the offer is skewed. Invoice offer: what is it, how to use it in economic activity? What does an invoice offer include?

What kind of ? This question often arises when studying regulatory documentation regarding the rules for filling out the main document for VAT accounting. In various accounting articles and even professional consultations, "invoice" can be used in both masculine and feminine forms. Therefore, it is worth figuring out what kind of compound word it is and how it is inclined.

Invoice : declension

Not surprisingly, accountants often make the mistake of using the word "invoice" in speech and cover letters. And especially often it is incorrectly declined. So, many prefer to leave the first part compound word unchanged. But it's not right.

When declining a complex compound word, only that part of it remains unchanged, which does not wander around separately. An example of such a word is cocoa beans. The word "cocoa" in Russian is not declined, therefore, when declining the compound word in which it is included, it remains unchanged. But in our case, in the compound word "invoice", the first part - "account" - is still inclined. That is, according to the rules of grammar, both components are declined in the word "invoice".

So, for example, it is correct to write:

• I sent an invoice. (Accusative).
• Invoice received. (Nominative).
• An error was found in the invoice. (Prepositional).
• I didn't expect an invoice from you. (Genitive).
• There may be questions about this invoice. (Dative).
• Rules for working with electronic invoices. (Instrumental case).

When using the word "invoice" in plural the rules for the use of this name are preserved. Examples of plural declension of a term:

• Invoices sent were incorrect. (Nominative case, plural).
• These invoices are missing. (Genitive case, plural).
• According to the invoices of this individual entrepreneur, you should sort it out. (Dative case, plural).
• Has written out to you all invoices in due time - wait by mail. (Accusative case, plural).
• What will happen to invoices next year? (Tool case, plural).
• Read the regulations for invoices. (Prepositional, plural).

The word "invoice" nominative case should answer the question "what?", in the genitive - "what?", in the dative - "what?", in the accusative - "what?", in the creative - "what?" and in the prepositional - "about what?".

With the word "invoice" in genitive case frequently used prepositions: before, without, from, at, from, for, with, about, around, except for, after. In the dative case - prepositions on and to; in the accusative on, about, in, for, through. This compound word in the instrumental case is often used with prepositions under, behind, with, between, over. And in the prepositional - with prepositions oh, in, at and on.

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What kind of invoice?

Download sample invoice

How the invoice is skewed, we figured it out. It remains to determine what kind of word this is: male or female?

In accordance with the rules of the Russian language, when determining the gender of a compound word, the gender of its leading component is taken into account. Usually the leading word in complex compound words is at the beginning of the construction.

When determining the leading component in a compound word, you can use the following approach. So, the leading word is the broadest concept of this term, and the auxiliary word only denotes its characteristic difference. So, in the complex word “invoice”, the leading one, without a doubt, is “account” - this word generalizes the type of primary accounting documents. And part of the complex compound word "invoice" (translated from the Latin facturo - processing) determines the special form of this particular document used in tax accounting.

We conclude that the complex compound word "invoice" male. After all, the leading word "account", which stands at the beginning of a complex structure, is masculine.

Accordingly, when declining the compound word “invoice”, it should be borne in mind that it is masculine. So, it is completely wrong to use phrases such as " issued invoice" or " invoice received (modified, corrected)" etc.

Doubly wrong are those who not only believe that the word "invoice" is feminine, but also prefer not to incline the first part of a complex structure. The following phrases cut rather strongly not only a legally savvy, but also just a literate person: “I did not receive your invoice, so duplicate it." Correctly this phrase will sound like this: “I did not receive your invoice, so duplicate it."

Examples of the correct use of the word "invoice" in the text can be found in the Tax Code (Article 169 is devoted to this concept), as well as in a number of government regulations. Thus, the invoice form was approved by Resolution No. 1137 of December 26, 2011, as amended this year. In addition, the term "invoice" is often used in arbitration courts when considering disputes between taxpayers and fiscal authorities.

Nouns are divided into three types according to the type of declension:

1. Feminine nouns with ending -a, -i(Earth);
2. Masculine nouns with a zero ending, neuter nouns with ending -o-e(house, field);
3. Null feminine nouns (mouse).

In Russian, a special group is made up of heterogeneous nouns: burden, crown, flame, udder, banner, tribe, stirrup, time, name, path.

A significant group of nouns does not change in gender and number, they are called indeclinable; depot, foyer, aloe, coffee, coat, attache and others.

Adjectives change according to gender, number and case in singular. In plural case endings adjectives of all three genders are the same: new tables, books, pens.

There are certain rules for declension and numerals. For example, the numeral one is declined as an adjective in the singular, and the numeral two, three, four have special case forms, which are similar to the endings of plural adjectives.

Numerals from five to ten and numerals -twenty and -ten decline according to the third declension of nouns.

The numerals forty, ninety have two case forms: forty and ninety.

For numerals two hundred, three hundred, four hundred, and for all numerals, both parts are inclined to -hundred.

Invoice offer (sample)

Contractual relations are one of the main components successful development business of the enterprise in the market of goods and services. But what if the company's clients are located in other cities, and it becomes problematic to coordinate and sign even the most standard contract with them? To save time and money, to avoid sending and signing printed copies and to overcome territorial barriers, work on a simplified Invoice-offer scheme will help. Invoice-offer, a sample with an example of filling out the form, we will consider in this article.

What is an offer account

What is an invoice-offer from an economic point of view? This concept means a commercial offer by one party to another to conclude a deal. It is important to understand that an offer invoice is not a contract. Unlike a simple invoice, an invoice-agreement (offer), in addition to the details and the amount of payment, contains only the terms of the contractual relationship between the parties to the transaction.

The invoice-offer is not valid until the moment when the acceptance of the other party is received. If the client agrees to the proposal received, then he simply pays the invoice or responds with a written refusal. If the decision is positive, a contractual relationship arises between the parties, according to which one of the parties bears the obligations specified in the invoice-offer for the supply of goods or services paid by the other party. The absence of a response cannot be considered as acceptance of the commercial offer.

The process of drawing up an offer is governed by the provisions of the Civil Code Russian Federation. In accordance with Art. 436 of the Civil Code of the Russian Federation, an offer received by a client cannot be withdrawn within the period established for its acceptance, unless otherwise specified in the offer itself or follows from the commercial offer itself or the situation in which it was made. Therefore, when sending invoices-offers to all clients of the organization, the manager of the company needs to calculate that this commercial offer can be accepted large quantity buyers than he expects and reserve the goods in order to avoid the possibility of legal liability and penalties for non-performance of the contractual relationship. To exclude and minimize these risks, it is necessary to indicate the validity period of the commercial offer in the invoice-offer issued. This mechanism will be relevant in case of significant price dynamics for the supplied goods or services. More flexible conditions in terms of obligations are provided by a free offer, but it is not invoiced.

Let us consider in more detail the mandatory conditions for drawing up an offer invoice:

• Serial number and date of registration of the commercial offer;
• The title of the document, for example, "On the supply of refrigeration equipment";
• Bank details of the payee;
• Name of the seller's organization;
• Name of the buyer's organization;
• Subject of the contract: the name of the services provided or the range of goods supplied with units of measurement, quantity and cost;
• terms of the deal;
• Conditions of payment;
• Delivery time, including the time of loading and delivery of goods;
• Container and packaging;
• List of obligations of each of the parties;
• Penalties in case of non-fulfillment of obligations;
• Signatures of responsible persons;
• Organization seal.

This form of cooperation between companies is gaining popularity and is used in a variety of situations. You can see an example of filling out an invoice-offer form here, so that you can use it in your work for self-registration this type of contract.

• Each payment takes place within the framework of a contract. All contracts are entered into personal account.

You will see the incoming payment in your personal account: "Main" → "Incoming".

How to pay according to the offer

Click on the payment and fill out the form:

Google Play

First Enrollment

Each subsequent enrollment

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First Enrollment

In your personal account, add a new contract: "Counterparties" → "Documents" → "+" → "Contract":

Select "New Contract" if you are registering a contract, or "Contract for a small amount" if not:

Each subsequent enrollment

Apple

First Enrollment

In your personal account, add a new contract: "Counterparties" → "Documents" → "+" → "Contract":

Select "New Contract" if you are registering a contract, or "Contract for a small amount" if not:

Each subsequent enrollment

New payments are visible in your personal account: "Main" → Inbox". Go to payment and fill out the form:

Upwork

First Enrollment

In your personal account, add a new contract: "Counterparties" → "Documents" → "+" → "Contract":

Select "New Contract" if you are registering a contract, or "Contract for a small amount" if not:

Each subsequent enrollment

New payments are visible in your personal account: "Main" → Inbox". Go to payment and fill out the form:

Booking.com

First Enrollment

In your personal account, add a new contract: "Counterparties" → "Documents" → "+" → "Contract":

Select "New Contract" if you are registering a contract, or "Contract for a small amount" if not:

Each subsequent enrollment

New payments are visible in your personal account: "Main" → Inbox". Go to payment and fill out the form:

In the Russian legal system, in order to formalize commercial legal relations, the use of such sources as an offer and a contract is provided. What are their specifics?

What is an offer?

Under offer It is customary to understand an open (published somewhere), documented proposal of a commercial firm to conclude an agreement with it and addressed to potential customers, partners, buyers.

The offer, as a rule, fixes the main terms of the transaction. First of all, this is the cost of a product or service, their main characteristics, terms of delivery, maintenance and other options offered by the organization to accompany the transaction.

An offer is an offer formed by a supplier of products or services, which a potential client, partner or buyer has the right to accept, refuse or completely ignore. But the firm, in turn, may have obligations associated with the release of the document in question.

The offer happens:

1. public;
2. closed;
3. solid;
4. free (actually not an offer, but in demand - further we will consider this feature).

A public offer is a document by which a supplier of goods or services offers to buy them to an indefinite circle of persons. Such a source reflects the characteristics of a product or service, their cost, as well as the conditions for their provision.

Descriptions of goods in the catalogs of online, and in many cases also offline stores, in which the above information is indicated, can be considered as examples of public offers. But it is necessary to distinguish the relevant document from advertising, which usually contains a limited list of product characteristics, and this is not enough to recognize the banner as a public offer.

A closed offer is a document by which a company offers to buy its goods or services to a specific circle of people. As a rule, the need for this arises due to the confidentiality of the information contained in the document.

Invoice offer

An example of an offer of this type is an invoice for payment for a product or service.

A firm offer is a document that a company offers to an individual and fixes in it the terms during which it undertakes to sell its goods or services at the price indicated in the source.

A free offer is a document that a company offers to several buyers, and as a rule - targeted, in order to obtain a fundamental response from them regarding the prospects for purchasing the proposed product or service. Usually, its text explicitly states that this is not an offer. Or it becomes obvious by virtue of the content of the document. Therefore, the word "offer" in this case is used informally.

Regardless of the specific type of offer (except for the free one, due to the reasons noted above), its execution by the company that issued the document is mandatory - if the corresponding offer is accepted by the buyer or client. That is - it is accepted in the prescribed manner. An accepted offer is legally equivalent to a full-fledged contract.

If the company refuses to conclude an agreement with a partner on the terms specified in the offer, it will be liable in accordance with the norms of the Civil Code of the Russian Federation. In particular, this may be the payment of a penalty to the person who accepted the offer, as well as compensation for his losses, if any.

If the firm that issued the offer changes its mind about entering into a deal on the terms that are reflected in the document, then it has the right to withdraw it. But in this case, information about the withdrawal of the offer must reach its addressees before they become familiar with the provisions of the document. In addition, the source sometimes contains a provision that the offer can be withdrawn - in this case, the fact of its acceptance before the cancellation by the supplier does not matter.

What is a contract?

Treaty- this is a civil law agreement, through which its parties fix the terms of cooperation, purchase and sale, lease of property and other nuances of legal relations. Before the contract is signed by both parties, they have no obligations to each other.

The terms of the agreement, which in question, may be agreed orally or through an exchange of messages that are not legally significant documents before the official consolidation of the transaction. They may initially contain all those conditions that are subsequently fixed in the contract, but this will not matter. The key moment of endowing the document under consideration with legal force is its signing by the parties.

An exception is if any of the messages through which the details of the contract are discussed will contain signs of an offer. If it is accepted, it will acquire the status of a contract. Note that in practice, the conclusion of an agreement in an appropriate way involves an offline exchange of documents - with signatures and seals of the parties. Or online - in compliance with the requirements of the legislation of the Russian Federation on the protection and confirmation of the reliability of data.

Comparison

The main difference between an offer and a contract is that it is a document, the compilation and publication (or targeted transmission) of which is carried out by only one subject, while the contract, as a rule, is formed by at least two parties.

Offers usually contain significantly more obligations than the rights of the company that issued the corresponding document. For example, these may be duties related to the supply of goods or services or their maintenance, if it is electronic equipment. The obligations of the accepting party, as a rule, are reduced only to payment for the goods.

In the contract, in turn, the rights and obligations are usually more or less evenly distributed between the parties. It is a more balanced document in this sense.

In many aspects, an offer can be very similar to a contract: it is supposed to reflect all the main terms of the transaction, and its acceptance is actually an action similar from a legal point of view to signing the contract.

Having determined the difference between the offer and the contract, we fix the conclusions in the table.

Table

Offer payments

How are they different from regular payments?

Currency control on payments under the offer is carried out in the same way as under ordinary contracts:

• Each payment takes place within the framework of a contract.

  Invoice offer (sample)

  All contracts are entered into a personal account.

• Some contracts need to be registered - import and credit, if the amount of payments under the contract is 3 million R or more, export - 6 million R or more.

The only difference is that the offer often does not specify the amount of the contract. You can make payments without taking into account the contract. If the amount of payments exceeds the limits, we will write to you and ask you to register the contract.

But if you plan that the amount of the contract will exceed the limits, you can immediately register the contract.

What to do when the incoming payment for the offer has arrived?

You will see the incoming payment in your personal account: "Main" → "Incoming". Click on the payment and fill out the form:

The supporting document can be a screenshot from the personal account of the company you work with, or a receipt. We have detailed Required documents for popular companies:

If you have not found the right company and do not know what to consider as a supporting document in your case, contact your personal manager in the chat - he will tell you.

Google Play

First Enrollment

In your personal account, add a new contract: "Counterparties" → "Documents" → "+" → "Contract":

Select "New Contract" if you are registering a contract, or "Contract for a small amount" if not:

Each subsequent enrollment

New payments are visible in your personal account: "Main" → Inbox". Go to payment and fill out the form:

Google adsense

First Enrollment

In your personal account, add a new contract: "Counterparties" → "Documents" → "+" → "Contract":

Select "New Contract" if you are registering a contract, or "Contract for a small amount" if not:

Click "Submit" and the contract will appear in the list of your contracts. You can receive payments on it.

Each subsequent enrollment

New payments are visible in your personal account: "Main" → Inbox".

Go to payment and fill out the form:

Apple

First Enrollment

In your personal account, add a new contract: "Counterparties" → "Documents" → "+" → "Contract":

Select "New Contract" if you are registering a contract, or "Contract for a small amount" if not:

Each subsequent enrollment

New payments are visible in your personal account: "Main" → Inbox". Go to payment and fill out the form:

Upwork

First Enrollment

In your personal account, add a new contract: "Counterparties" → "Documents" → "+" → "Contract":

Select "New Contract" if you are registering a contract, or "Contract for a small amount" if not:

Each subsequent enrollment

New payments are visible in your personal account: "Main" → Inbox". Go to payment and fill out the form:

Booking.com

First Enrollment

In your personal account, add a new contract: "Counterparties" → "Documents" → "+" → "Contract":

Select "New Contract" if you are registering a contract, or "Contract for a small amount" if not:

Each subsequent enrollment

New payments are visible in your personal account: "Main" → Inbox". Go to payment and fill out the form:

The act must be signed and stamped by both parties.

1. This Invoice-offer (hereinafter referred to as the “Invoice”) is a public offer of Mailganer LLC (hereinafter referred to as the Contractor) to the Customer for the provision of services in accordance with the assessment of work below. The provided service of the Site is the Software (hereinafter referred to as the "Software"). The Software refers to a part of the programs, procedures, rules located on the website www.mailganer.com, which is used to deliver electronic messages (e-mail).

2. Acceptance of this Invoice is carried out by paying the Invoice by the Customer and means the full and unconditional consent of the Customer with the terms of the provision of services defined by this invoice and the Offer Agreement located at https://mailganer.com/ru/dogovor/

3. At the request of the Client, the Offer Agreement may be provided to him in writing.

4. The Contractor undertakes:
4.1. Start work within no more than 2 (two) business days from the date of receipt of payment to the account of the Contractor.
4.2. The Contractor is responsible for disclosing the commercial secret of the Customer in accordance with the legislation of the Russian Federation.

5. The customer undertakes:
5.1. Provide all necessary information to complete the task.
5.2. Provide the possibility of remote access, if the work is performed remotely.
5.3. The term for acceptance of completed works is 5 working days. During this period, the Customer is obliged to accept the result of the task or send the task for revision with a reasoned refusal to accept the results of the work.

Account contract offer for

6. As a result of the provision of the service, the Parties sign an act of work performed for the services rendered.

8. The customer, within 5 working days from the date of receipt of the acceptance certificate for the work performed, is obliged to send the Contractor a signed acceptance certificate for the work performed or a reasoned refusal to accept the work performed.

9. If the Customer unreasonably refuses to sign the Certificate of Completion, or the Customer fails to submit written disagreements justifying the impossibility of signing this Certificate, the Certificate of Completion is considered signed by the Parties after 2 (two) calendar days from the date of its sending to the Customer.

10. Cost of the Contractor's services and payment procedure:
10.1. In accordance with Article 149, paragraph 2, subparagraph 26 of the Tax Code of the Russian Federation, granting the right to use the Software, carried out under this Agreement, is not subject to VAT.
10.2. The customer pays for the services of the Contractor in the order of 100% prepayment by transferring funds to the settlement account of the Contractor within 5 working days from the date of issuing the invoice-offer.

11. Responsibility of the Parties
11.1. The Customer is responsible for the content and accuracy of the Information transfer.
11.2. The Customer is fully responsible for compliance with the provisions of the current legislation of the Russian Federation, including the provisions on advertising, on the protection of copyright and related rights, on the protection of trademarks and service marks, but not limited to the above, including for the content and form of the Information ( information materials).
11.3. The Licensor (Contractor) is responsible for the safety of the databases of the Licensee (Customer), as well as for the safety of the databases of e-mail addresses left by the Licensee (Customer) in the Mailganer software, and undertakes not to transfer these data to third parties without the written consent of the Licensee (Customer). ).
11.4. In case of sending spam by the Licensee (Customer) using Mailganer software, the Licensor (Contractor) has the right to terminate the agreement with such Licensee (Customer). At the same time, all funds contributed by the Licensee (Customer) for the services provided by the Software are non-refundable.

Pavel Viktorovich, hello!

In clause 1.2. The price of the product includes the cost of the product and its labeling, 18% VAT.

I believe that to make it clear it was necessary to add the word including 18% VAT.

1.3. The buyer pays for the goods with 100% prepayment.

I would suggest adding that when paying for the goods, the Buyer expresses acceptance - consent to the conclusion of the contract, and the terms of the invoice.

4.5.- normal, but the Buyer needs to be disciplined in terms of returning accounting documents and the penalty in the amount of the discount rate of the bank interest on the day of fulfillment of the monetary obligation is very small, I propose to put specific figures, for example, 0.2% of the contract price for each day payment delays.

4.6. OK, but you also need to indicate the responsibility for the return of the contract. In your case, the signature of the contract will confirm 1.3.

4.7. normal, but you need to write that the Buyer is obliged, at the written request of the Seller, to carry out a reconciliation and sign a reconciliation report (in court, this document has weight as evidence) and send it within a certain period, and also establish, as I said, responsibility.

4.8. normally spelled out.

4.9. about the prohibition of unilateral refusal is normally spelled out.

5.2. it does not have to be a contract of commission, it can be a notification letter in a simple form that such and such a person is to be paid for such and such a product.

6. - prescribe the terms of the purchase so that it cannot be qualified as a supply contract, but you want it to be a sale. In delivery, the essential condition is the delivery time ( Art. 506 of the Civil Code of the Russian Federation) , in the sale and purchase is not essential.

6.3. The place of execution is correctly spelled out, but if you have a warehouse, you can write it specifically.

I would suggest supplementing the agreement so that you can exchange electronic documents via e-mail specified in the details of the contract, the letter must be with a mark that you yourself will come up with. Electronic document management is a proper written document management.

What is it for? In order to send a claim (additionally) by mail in case of a dispute and prove in court that you promptly took measures to resolve the dispute.

For example, in accordance with Part 3 of Art. 75 of the Arbitration Procedure Code of the Russian Federation, documents received by facsimile, electronic or other communication, including using the Internet information and telecommunication network, as well as documents signed with an electronic signature in the manner prescribed by the legislation of the Russian Federation, are allowed as written evidence in cases and in the manner prescribed by this Code, other federal laws, other normative legal acts or an agreement.

Those. in court, this is accepted by proper evidence, only it is necessary to correctly prescribe the conditions in the contract.