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Advance invoices for Eastern Europe

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This article provides information about advance invoices for Eastern Europe. An advance invoice is a document that you can create for a customer or vendor. It states the amount that must be prepaid on a sales order.

Note

Another option is to use the prepayment invoice functionality. As of Microsoft Dynamics 365 Finance version 10.0.28, you can use this functionality by going to Accounts payable > Setup > Parameters > Ledger and sales tax and setting the Use prepayment invoice option on the Prepayment invoice FastTab to Yes. For more information, see Prepayment invoices vs. prepayments.

Advance invoice functionality lets you perform the following tasks:

  • Issue advance invoices to customers, and track the status of those advance invoices (Open, Partially paid, or Closed).
  • For Poland only: Post advance invoice transactions and value-added tax (VAT) transactions.
  • Automatically generate payment journal lines, based on an advance invoice.
  • Link prepayments that are received from customers to advance invoices (either before or after you post the prepayment).
  • Change the VAT posting in posted prepayments (that is, convert a prepayment to a payment or a payment to a prepayment, or change the posting date, tax rate, or amount).
  • For the Czech Republic only: Create a tax document for the VAT liable delivery.

The article contains the following sections:

Advance invoices for Poland

Polish companies that receive prepayments must create an invoice for prepayments for the customer. This advance invoice is posted to the general ledger and is a mandatory document for VAT tax purposes. The tax that is calculated on the advance invoice must be reported to the tax authority.

When the final sale of goods is performed, the advance invoice should be specified on the sales invoice. The total amount of sales must include prepayments.

When the sales invoice is posted, the settled advance invoice is reversed. The original advance invoice is settled with an advance invoice reversal.

Set up Accounts receivable for advance invoices

  1. On the Accounts receivable parameters page, on the Updates tab, on the Advance invoice FastTab, set the following fields.

    Field Description
    Posting profile

    For Poland only: Select the posting profile to use with advance invoicing.

    Important: For the Czech Republic and Hungary, advance invoices aren't treated as accounting or tax documents, and they aren't posted to the general ledger. Therefore, you should leave this field blank for those countries/regions, to prevent advance invoices from being posted to the general ledger.
    Offset account Select the offset account.
    Sales tax group Select the sales tax group to use when sales tax is calculated for advance invoicing.
    Reversal as correction Select this checkbox if the reversal of an advance invoice should be considered a correction.
    Reverse on invoice date Select this checkbox to reverse the prepayment on the date when the invoice is posted.

  2. On the Payment FastTab, set the following fields.

    Field Description
    Multiple prepayment dates Select Accept, Warning, or Error.
    Date mismatch Select Accept, Warning, or Error.
    Amount mismatch Select Accept, Warning, or Error.
    Linking to posted advance invoice Select Accept, Warning, or Error.
    (CZE), (POL) Prepayment handling Select Advanced.

  3. On the Number sequences tab, set up number sequences for the following references:

    • Tax document
    • Tax credit memo
    • Advance invoice
    • Advance invoice credit note
    • Advance invoice reversal
    • Advance invoice voucher
    • Advance invoice credit note voucher
    • Advance invoice reversal voucher

Create a customer advance invoice

  1. Go to Accounts receivable > Common > Advance invoices > All advance invoices.
  2. On the Action Pane, on the Advance invoice tab, select Advance invoice to create an advance invoice.
  3. Enter the required information, and then select Post to post the advance invoice.

An advance invoice can have one of the following statuses: Opened, Partially paid, or Closed. You can manually change the status of an advance invoice that has been posted. Select Status, and then, on the Change the status of an advance invoice page, in the New status field, select the new status of the advance invoice.

Note

You can change the status of an advance invoice at any time. You can't process closed advance invoices in transactions.

For Poland only: Advance invoice transactions are generated if you set up a posting profile for advance invoices in Accounts receivable parameters. To view transactions that have been posted, select Voucher on the Advance invoice page.

VAT on advance invoices

Companies must record VAT on prepayments from customers, even though the sale hasn't been completed. To post VAT from a prepayment, you can add a line that contains specifications of VAT to an advance invoice. An advance invoice can have several lines, and those lines can contain VAT specifications that are taken from sales order lines. Therefore, you can post VAT from a prepayment in strict accordance with sales order lines.

Note

The VAT specifications are copied to the advance invoice lines only if the Type of tax field on the Sales tax codes page is set to Standard VAT or Reduced VAT. Otherwise, they are copied to the advance invoice lines as if the VAT amount is 0 (zero).

Link an advance invoice to a sales order or a free text invoice

Each advance invoice can be linked to only one sales order or free text invoice at a time. You can reassign an existing advance invoice to another sales order or free text invoice, provided that no prepayments are linked to the advance invoice.

To link an advance invoice to a sales order, follow these steps.

  1. On the All advance invoices page, select the advance invoice.
  2. On the Action Pane, select Advance invoice, and then select Sales order.
  3. Select the sales order to link to the advance invoice, and then select OK.

To link an advance invoice to a free text invoice, follow these steps.

  1. On the All advance invoices page, select the advance invoice.
  2. On the Action Pane, select Advance invoice, and then select Free text invoice.
  3. Select the free text invoice to link to the advance invoice, and then select OK.

Create a customer advance invoice from a sales order

  1. Create a sales order, or select an existing sales order.

  2. Select Invoice, and then select Generate > Advance invoice.

  3. On the Create advance invoice page, set the following fields.

    Field Description
    Percent Specify the percentage of the prepayment for the sales order.
    Offset account Select the default offset account to use with advance invoicing.
    Update order Select All, Deliver now, Picked, Packing slip, or Picked quantity and non-stocked products. The advance invoice amount will be calculated based on the sales order amounts for the items.
    Post VAT Specify whether VAT should be posted during advance invoice posting.
    Post VAT date Specify the date when VAT should be posted.
    Posting profile with prepayment journal voucher Specify the posting profile for the prepayment.
    Create tax document Specify whether a tax document should be created.

Note

For Poland only: Advance invoice transactions are generated if you set up a posting profile for advance invoices in Accounts receivable parameters.

Create a customer advance invoice from a free text invoice

  1. Create a free text invoice, or select an existing free text invoice.

  2. On the Invoice tab, in the New section, select Advance invoice.

    You can now create a new advance invoice that will be linked to the free text invoice.

Note

For Poland only: Advance invoice transactions are generated if you set up a posting profile for advance invoices in Accounts receivable parameters.

  • On the Advance invoice page, select Print.

For Poland only: You can print an advance invoice document of the fiscal document. Select an option during advance invoice posting.

For Poland only: The layout of the sales invoice and free text invoice documents should include the following information about the advance invoice that is settled:

  • Number of the advance invoice
  • Date of the advance invoice
  • Amount without VAT, VAT amount, amount with VAT, and currency
  • Tax percentage

The summary of VAT amounts should include the Tax from Advance Invoice field. The amount that is due should be reduced by the amount of the advance invoice.

Create a payment proposal from an advance invoice

When you create a new payment journal, you can automatically generate payment journal lines, based on an advance invoice.

  1. On the Payment journal page, select the Prepayment journal voucher option, and then select Lines.
  2. On the Journal voucher page, select Payment proposal > Payment proposal from advance invoice to create a payment proposal from advance invoices. Information such as the posting profile and sales tax groups is taken from the advance invoice.

Note

New prepayments will automatically be linked to advance invoices if the Link prepayments and Change status options are selected on the Create payment proposal from advance invoices page.

To link a prepayment to an advance invoice from the payment journal, follow these steps.

  • Open the payment journal, select the line that has the prepayment, and then select Functions > Link to advance invoices.

To link a prepayment to an advance invoice from the Customer transactions page, follow these steps.

  1. Select All customers > Customer > Transactions.
  2. Select the payment journal, select the line that has the prepayment, and then select Functions > Link to advance invoices.

To link an advance invoice to a prepayment line, follow these steps.

  1. On the All advance invoices page, select the advance invoice.
  2. On the Action Pane, select Advance invoice, and then select Prepayment.
  3. Select the prepayment line to link to the advance invoice, and then select OK.

Advance invoice credit notes

  • For Poland only: To cancel an advance invoice, you can create an advance invoice credit note and post it to the general ledger.
  • To create a credit note, you can create a new advance invoice and then select Credit note. You can then select the advance invoice to cancel.
  • You can also create a credit note for a sales invoice that has advance invoice settlement.
  • The layout of advance invoice credit note invoices contains information about the lines both before and after correction.
  • For Poland only: General ledger transactions are created after the advance invoice credit note is posted.

Tax documents for the Czech Republic

For the Czech Republic, you can create a tax document that is based on prepayment information for the VAT liable delivery. You can create, create and show, or create and print the tax document from the prepayment page by selecting Functions > Tax document and then selecting one of the options. The tax document contains detailed information about the VAT, such as the VAT type, the value, and its basis in the accounting currency and the transaction currency.

Set up Accounts payable for advance invoices

  • On the Accounts payable parameters page, on the Number sequences tab, specify a number sequence for advance invoices.

Create a vendor advance invoice

You can manually create an advance invoice. Alternatively, the new advance invoice can be based on an existing purchase order.

Manually create a vendor advance invoice

  1. Go to Accounts payable > Common > Advance invoices > All advance invoices.
  2. On the Action Pane, on the Advance invoice tab, select Advance invoice to create an advance invoice.
  3. Enter the required information, and then select Post to post the advance invoice.

An advance invoice can have one of the following statuses: Opened, Partially paid, or Closed. You can manually change the status of an advance invoice that has been posted. Select Status, and then, on the Change the status of an advance invoice page, in the New status field, select the new status of the advance invoice.

Note

You can change the status of an advance invoice at any time. You can't process closed advance invoices in transactions.

The VAT specifications are copied to the advance invoice lines only if the Type of tax field on the Sales tax codes page is set to Standard VAT or Reduced VAT. Otherwise, they are copied to the advance invoice lines as if the VAT amount is 0 (zero).

Each advance invoice can be linked to only one purchase order at a time. You can reassign an existing advance invoice to another purchase order, provided that no prepayments are linked to the advance invoice.

To link an advance invoice to a purchase order, follow these steps.

  1. On the All advance invoices page, select the advance invoice.
  2. On the Action Pane, select Advance invoice, and then select Purchase order.
  3. Select the purchase order to link to the advance invoice, and then select OK.

Create a vendor advance invoice from a purchase order

  1. Create a purchase order, or select an existing purchase order.

  2. Select Invoice, and then select Generate > Advance invoice.

  3. On the Create advance invoice page, set the following fields.

    Field Description
    Percent Specify the percentage of the prepayment for the purchase order.
    Update purchase Select an option. The advance invoice amount will be calculated based on the purchase order amount for the items.
    Posting profile with prepayment journal voucher Specify the posting profile for the prepayment.

Use the Advance invoice and Prepayment handling functionality

You can use the Advance invoice and Prepayment handling functionality in the business process. Here is an example:

  1. A user submits an advance invoice that has VAT to a customer for a prepayment. The advance invoice isn't posted in the ledger.
  2. The user creates and posts the prepayment without VAT.
  3. The user creates a prepayment handling and relates it to the advance invoice. The user then posts the prepayment handling and creates the tax document. The system posts the VAT to the ledger and relates the VAT to the prepayment.

Note

Clear the value in the Posting profile field on the Advance invoice FastTab on the Update tab of the Account receivable parameters. When you create the advance invoice, set the Post tax option to Yes.

To create a prepayment handling and link it to an advance invoice, follow these steps.

  1. Go to Accounts receivable > Customers, and find and open the customer record.
  2. On the Action Pane, select Customer > Transactions, select the prepayment transaction, and then select Prepayment handling.
  3. Set the Transform to payment option to No.
  4. Select Advance invoice to link the prepayment handling to the advance invoice. The system automatically creates VAT lines from the advance invoice.
  5. Post the prepayment handling. The system automatically creates sales tax transactions for the prepayment.

Reversing sales tax amounts for Czech Republic

To manually define the reversal of sales tax amounts, based on a prepayment handling, enable the (Czech) Enable manual input sales tax amounts feature. For information about how to enable features, see Feature management overview.

Note

This functionality is available only for Accounts payable.

When you mark an invoice transaction for settlement against a payment, you can update the sales tax amounts for reversal on the Reverse sales tax amounts tab of the Settle transaction page. As required, you can update tax amounts in the Tax amount for settlement field.