Advance invoice – when and how to issue it?

Some transactions – especially those involving relatively large amounts – are settled in parts. The buyer pays the down payment first and only pays the remaining amount upon receipt of the goods or after the seller has performed the service. This solution is chosen when the buyer does not want to pay the entire amount upfront (to ensure that the service provider completes the order). For the seller, on the other hand, the advance payment is not only an additional motivation to complete the work on time, but also an opportunity to cover the costs associated with the assignment he has undertaken. To make sure that everything matches up in the documents, the parties to the contract will need an advance invoice and, in the vast majority of cases, a final invoice.
Table of contents:

Advance payment invoice – when should it be issued?


Important!

How to issue an advance invoice?

Formula for tax amount on advance invoice

Important!

Blank VAT invoices

EXAMPLE

How to account for an advance invoice?

Important!

Final invoice to advance invoice


When is a final invoice issued?

How do I post the final invoice to the advance invoice?

EXAMPLE

When is a final invoice not necessary?


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