Methodology for calculating the optimal amount of advance payment to the supplier

The concept of an advance can be characterized as follows - it is some prepayment in the form of a sum of money or some property value. An advance can be used in different types of contracts and is part of the amount of any transaction. It can be used when purchasing real estate, paying for certain works, and in other cases.

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The advance payment agreement is a written confirmation of the transfer of an advance payment in favor of the Seller. Below we will look at how an advance agreement is concluded using the example of the purchase and sale of an apartment.

Advance agreement

Kurgan
May 29, 2023

We, Citizen Vladislav Mikhailovich Lysenko, born on January 1, 2001, living at the address Kurgan, 8 microdistrict, 38, apt. 89, passport ХХХХ ХХХХХХ, issued by the Federal Migration Service of Russia for the Kurgan region in the city of Kurgan 00.00.0000, hereinafter referred to as Seller and Citizen Marina Albertovna Guzeeva, born on January 1, 2000, living at 24 microdistrict, 47, apt. 6, passport ХХХХ ХХХХХХ, issued by the Federal Migration Service of Russia for the Kurgan region in the city of Kurgan 00.00.0000, hereinafter referred to as the Buyer entered into this agreement as follows:

The preamble to the agreement includes:

• type of transaction;
• place and date of conclusion of the agreement;
• names and roles of parties to the agreement;
• residential addresses and passport details of the parties.

The essential terms of this type of transaction are:

• advance amount;
• advance payment terms;
• full information about the apartment for sale.

Closing checks

According to changes in 54-FZ, from July 1, 2021, it is necessary to generate cash receipts for offset, as well as refund of payment (prepayment). If the client does not receive a product or service at the time of payment, two checks must be generated: the first - at the time of payment, the second - when the goods are shipped or the service is performed.

Let's figure out the order in which checks for advance payments and prepayment offsets are generated, as well as checks that cover settlement data.

How to work with advances and prepayments

According to table. 28 of Appendix No. 2 to the Federal Tax Service order No. MMV-7-20/ [email protected] , there are several options for prepayment with the corresponding characteristics of the payment method:

• 100% advance payment – ​​full advance payment, which is made by the client before receiving the goods (rendering the service);
• prepayment – ​​partial advance payment, which is made by the client before receiving the goods (rendering the service);
• advance payment – ​​prepayment in cases where the list of goods/works/services cannot be determined in advance.

Full payment occurs upon full payment (also taking into account advance and prepayment) at the time the client receives the goods/services.

Thus, when an advance payment or advance is received, the cash register user generates a check with one of the three corresponding indicators of the payment method (“Advance payment 100%”, “Advance payment” or “Advance”). When shipping goods or performing services - a closing receipt with the payment method sign “Full payment”. The last sign does not have to be indicated in the printed form of the receipt issued upon shipment.

If the client first made an advance payment, and the seller provided a loan for the remaining amount, you need to run at least three checks (letter of the Federal Tax Service dated February 20, 2019 No. ED-4-20/2929). They are formed with the following characteristics:

• “PARTIAL PAYMENT AND CREDIT” – in case of partial payment with the transfer of goods and its subsequent payment on credit;
• “TRANSFER ON CREDIT” – when transferring goods without payment with subsequent payment on credit;
• “CREDIT PAYMENT” – when paying for goods after they have been transferred.

When the last loan payment is made, a check is generated that covers the payment details.

Delivery costs may be included in the prepayment. Or the buyer organizes delivery on his own if he bears these costs.

If the buyer wants to return the prepayment or advance payment, the seller needs to punch out a cash receipt with the calculation attribute “Return of receipt”. When returning a prepayment or advance payment, the client must fill out a statement, which must indicate his full name, passport details and the reason for the return.

When and who generates checks for prepayment offset and upon shipment

The client transfers money to the supplier's bank account

In this case, the required amount is not credited immediately, but after some time. Therefore, when making an advance payment, questions arise: when is it necessary to generate a check for the advance payment? When was the money transferred or when did it reach the seller’s account?

According to clause 5.4 of Art. 1.2 54-FZ, for non-cash payments, a cash receipt can be generated no later than the business day following the day of settlement, but no later than the moment of transfer of the goods. The supplier can find out about the receipt of the advance from the bank statement, which is available for viewing the next day after the money is credited to the account. This way he will identify the client with his order and will be able to generate a receipt. These actions do not violate the requirements of the law.

The seller transfers the goods to the courier service for delivery to the buyer

In this situation, the prepayment receipt is generated by the supplier. However, the question arises: who is obliged to punch the receipt for shipment - the seller or the courier?

Issuing a receipt for the transfer of goods is the responsibility of the courier service, since the cash register must be used by the person making payments to the buyer (clause 1 of Article 4.3 of 54-FZ). Since the transfer of the order against the prepayment is related to settlements and this is done by the courier, it is he who must punch the cash register receipt.

However, most often, the closing receipt is generated by the seller when transferring the goods to the courier. It is then either sent to the client electronically or transmitted via courier in paper form.

Checks for advance and prepayment: what is the difference

The seller gives two checks to the buyer if he pays in advance, before actually receiving the goods. In this case, the first check is issued when the customer makes an advance payment, and the second check is issued when he receives the goods.

There is a difference between prepayment and advance payment; accordingly, checks for advance payment and prepayment are also different. Advance

recognize the transfer of money before the actual receipt of the goods or services.
Prepayment
can be partial or full; it, like an advance payment, is made before the goods are issued or the service is received.

The seller indicates the “Advance”

in the receipt if the client has not yet fully decided on the choice of product or service. In this case, the attribute of the item is not indicated.

"Prepayment"

it is assigned in the case when the buyer knows exactly what product he is purchasing or what service he is going to use. The receipt indicates the exact name of the purchased product or service.

How to issue a check for an advance or prepayment: an example of a check

Issuing a check for an advance or prepayment is almost identical, except for what sign is indicated. The seller punches the first check at the moment when the buyer gives him the money: either part or the full amount (with 100% prepayment).

The second check is issued upon actual receipt of the goods or services by the client. At the same time, he indicates the sign “full payment”. The amount must indicate that an advance or prepayment was made.

Important:

the name of the product or service must be present in the second check, even if it was not indicated in the first (because an advance was made).

When one check is used for all advances

In some cases, both organizations and individual entrepreneurs may not punch a check for each advance payment or advance. They can take advantage of the relaxation of writing one check for all advances. But only taxpayers of a limited range of activities can do this:

• holding cultural events;
• transportation of passengers, luggage, cargo and cargo luggage;
• provision of communication services;
• provision of electronic services listed in Art. 174.2 Tax Code of the Russian Federation;
• services of management and resource supply organizations;
• provision of security services and security systems;
• services of educational organizations.

One check for all advances is issued at the end of the billing period during which she accepted these advances. After the end of the billing period, the organization has another 10 days to process the check.

Advance payment for online purchases

If payment is made non-cash via the Internet, the seller is not required to issue a paper check. He sends the client a copy of the fiscal document, for example, by email.

The online service “Astral.OFD” is suitable for transmitting fiscal data in accordance with the new procedure for using cash register equipment. In addition, the service provides additional functions, such as monitoring of retail outlets, analytics of fiscal data and sending receipts via SMS and email.

Subject of the agreement

1. Within the scope of this agreement, the Parties undertake to enter into an agreement for the purchase and sale of an apartment located at the address: Kurgan, Lenin Street, building 146, building 6, apartment 77 at a price of 2,000,000 (Two million) rubles 00 kopecks. The following is information about the apartment itself: 2. The apartment is located on the seventeenth floor, consists of two rooms, the area is 50 (Fifty) square meters. After describing the characteristics of the apartment, the amount and terms of the advance are indicated: 3. The Buyer, after signing this agreement, within three calendar days undertakes to transfer to the Seller 150,000 (One hundred fifty thousand) rubles 00 kopecks as an advance. This amount is part of the payment for the price of the apartment. The fact of transfer of money to the Seller is confirmed by a receipt.

The listed conditions are the most important component of this type of transaction. Transferring the advance amount is possible in other ways. This is discussed by the parties and specified in the contract. The most reliable way is to transfer money to a notary office. The contract also stipulates other conditions, such as:

• information about persons registered in the apartment;
• rights, duties and responsibilities of the parties;
• information that the seller is the owner of the alienated property;
• force majeure circumstances.

How to correctly describe the prepayment condition: 3 important points

Thus, it is in the interests of the customer to play it safe and clearly state that their relationship with the contractor is in the nature of commercial lending. In this case, the contract must indicate:

1. Prepayment deadline . It can be defined by a specific calendar date or a certain period of time, for example, 1 month or six months from the date of signing the contract. Also, the period can be specified not by a date, but by the occurrence of a certain event - the completion of the entire amount of work or a specific stage.
2. The amount of the prepayment can be indicated as an amount (in numbers and in words, accurate to kopecks). Another option is to register the size as a percentage of the price of the service (30%, 50%, etc.). Then the payment procedure is divided into at least 2 stages - advance payment and payment of the remaining amount (final payment).
3. Schedule for depositing funds : the parties can agree on depositing funds in stages. For example, the work consists of 7 stages, for each of which payment is made upon receipt, after acceptance. In this case, the advance payment is also transferred immediately; it can be determined as a percentage of the total cost of the service. All further calculations are carried out in accordance with the schedule, which can be included in the annex to the contract.

Rights and obligations

The section on the rights and obligations of Counterparties under this advance agreement is as follows:

The Seller undertakes to: - provide the Buyer with a complete package of documents for the apartment; — promptly inform the Buyer of information about circumstances that may affect the fulfillment of obligations under this agreement; — do not take any actions to change the structure of the apartment (repairs, remodeling, etc.) without agreeing with the Buyer; - do not enter into similar agreements with other persons at the time this agreement is in effect; - before the parties sign a transaction for the purchase and sale of an apartment, make payments on all bills that relate to the property being sold (rent, utility bills, other debts). — start deregistering all persons related to the property being sold;

Sample agreement with prepayment condition

In general, such an agreement has a typical structure, but the prepayment condition is written in a special way, as described above. In addition, the document usually contains at least 2 annexes - one with a list of services provided, the other with a payment schedule.

Preamble and subject

The parties on behalf of whom they are acting are indicated, the date and place of signing are indicated, as well as the contract number (if necessary). The subject separately states what services the contractor provides (listing or reference to the application), and also indicates that he provides them personally or also has the right to attract third parties for cooperation. The terms for the provision of services are also specified separately, which can also be indicated in the application.

Work acceptance procedure

Acceptance is carried out within the established time frame, about which a corresponding report is drawn up. The form of the document is established by the annex, which is an integral part of the contract. In the same paragraph, you can indicate the procedure for eliminating deficiencies - within what time frame the contractor must finalize the order.

Service price and payment procedure

The cost is indicated together with VAT; the tax amount can be specified separately. The same paragraph specifies the payment procedure, including the amount, timing, and procedure for making advance payment. You can also specify the payment method - cash or bank transfer using the specified details. The timing of the crediting of funds is not taken into account when determining the payment period, however, the customer’s obligation is considered fulfilled only after the actual receipt of money to the current account.

In this case, the wording on a commercial loan, as well as on the procedure for calculating interest, must be specific (using the example of a supply agreement).

Responsibility of the parties

It is very important to prescribe the liability measures of both parties in case of non-fulfillment of the contract (full or partial).

Cases of application of liability in relation to the performer:

• violation of deadlines;
• violation of work quality;
• volume violation;
• failure to complete work.

Cases of application of liability in relation to the customer:

• violation of acceptance deadlines;
• violation of payment terms;
• transfer of an incomplete amount when making an advance payment or the remaining payment.

Force majeure and final clauses

Next, they prescribe the procedure for actions in the event of force majeure, the procedure for terminating the contract, the features of pre-trial dispute resolution, indicate the details of the parties, affix seals and signatures.

Responsibility of the parties

This section includes a list of circumstances in the event of which the Counterparties bear financial liability. The clauses of the agreement on the responsibility of the parties are as follows:

— in case of failure to fulfill obligations under the advance payment agreement, namely refusal, violation, or impossibility of the Seller to fulfill obligations, the amount of the advance payment is returned to the buyer within 1 (one) calendar day from the moment of discovery of the fact of failure to fulfill obligations. Also, the seller, if such a fact is discovered, undertakes to pay a penalty in the amount of 25,000 (Twenty-five) thousand rubles 00 kopecks (a different amount of the penalty may be prescribed). - if the agreement on the purchase and sale of an apartment is not concluded at the time of validity of this agreement due to the fault of the Buyer, the advance amount paid will not be returned to him. - if situations arise that result in the impossibility of fulfilling obligations under this agreement, in which the parties are not responsible, as well as situations related to facts that may affect the Buyer’s loss of ownership of the property he is purchasing, the Parties have the right not to enter into an agreement, and the advance amount is returned to the Buyer in full. The above situations that may affect the loss or restriction of property rights may include: - if in relation to this property, in the process of making any transactions related to it, violations of the law were committed; - if third parties retain the rights to use the apartment; — detection of significant facts that may have a detrimental effect on the signing of the contract.

It is important to indicate in the document that the value of the property is unchanged. The final provisions of this transaction indicate the conditions for the procedure for its implementation, namely:

• the payment procedure is indicated;
• the form of this agreement for the purchase and sale of an apartment;
• To sign the document, the presence of all owners of this property is required;
• indicates the procedure for submitting a package of documents for state registration of the transfer of ownership rights to the purchased apartment. Such actions can be carried out independently, with the involvement of a notary, or through an organization that specializes in such issues.

CORRECT EXECUTION OF CONTRACT DOCUMENTS

The key to good cooperation with counterparties is a correctly drawn up agreement from a legal point of view. The more clearly the specifics of prepayment are spelled out in the terms of the contract, the less likely it is that disputes will arise. Naturally, design features may vary depending on the type and conditions of the contract.

The main thing that should be reflected in the contract documents:

• information containing information about the amount of advance payment (or as a percentage of the cost of the contract, batch, specification, delivery sheet, etc.);
• the period within which payment must be made.

The contract must reflect the conditions for fulfilling obligations on the part of the supplier, that is, the volume, nomenclature, delivery time and cost of the goods supplied (work performed, services provided). Items related to the resolution of disputes, failure to pay the advance payment on time, failure to fulfill the contract on delivery dates, etc. should be formalized in the document.

Let us consider in detail the design of sections of the agreement.

Advantages and disadvantages of advances under 44-FZ

Using an advance payment under 44-FZ in 2021 for budgetary institutions has both pros and cons, which are important for the customer to know about when holding a tender.

Prepayment makes it easier for the contractor to pre-order GWS - he spends the funds received on the purchase of consumables, can choose the most suitable subcontractor, and not rely only on his financial capabilities.

True, the approach we are interested in increases the likelihood of losing the contract; more precisely, it all depends on the size of the advance under 44-FZ. After all, the contractor, having received 100% advance payment, may refuse to fulfill the terms of the contract. Let us make a reservation that for such actions the law provides for the imposition of penalties, fines, and the entry of information into the RNP.