Whether the money is issued or not has little to do with making accounting entries, because the absence of invoices may only affect the pre-tax deduction, but not the nature of economic business. Accounting follows the principle of "substance is more important than form".

If the amount of 1 is not within the taxable scope of VAT, no invoice is required.

If, after signing the contract, one party fails to perform the contract due to its own breach of contract, it will pay liquidated damages to the other party. Because the contract has not been fulfilled, the liquidated damages paid are not within the taxable scope of value-added tax, so an invoice is not needed. The payer can directly keep an account according to the payment voucher and the receipt of the other party.

2. The money belongs to creditor's rights and debts.

Such as deposit paid to the other party, arrears, refund of deposit, advance payment, deposit, etc. , belonging to the creditor-debtor relationship, does not need an invoice. When it actually happens, just confirm the creditor's rights and debts according to the actual situation.

If the payment belongs to the purchase of goods and services.

If the other party fails to issue the invoice, it shall promptly urge the handling department or agent to issue it back, and if necessary, it may use the internal assessment system of the enterprise, such as deducting the agent's salary.

Before receiving the invoice, normal accounting can be carried out in accordance with accounting regulations, such as estimating warehousing and expenses;

After receiving the invoice, the original estimated entries will be offset and accounted for according to normal conditions.

How to keep accounts without invoices?

1. When the enterprise pays the money but does not receive the invoice, the accounting entry is:

Debit: advance payment

Loans: bank deposits

2. After receiving the invoice, the enterprise shall make the following entries:

When the enterprise is a general taxpayer:

Borrow: raw materials, etc. (credited to the corresponding account according to the contents of the invoice)

Taxes payable-VAT payable (input tax)

Credit: advance payment

When the enterprise is a small-scale taxpayer:

Borrow: raw materials, etc. (credited to the corresponding account according to the contents of the invoice)

Credit: advance payment

If the enterprise has not yet obtained the invoice for the money, it can treat the money as an advance payment and write off the advance payment after receiving the invoice. Advance payment refers to the amount paid by an enterprise to a supplier in advance in the form of monetary funds or monetary equivalents according to the provisions of the purchase contract. The prepayment account belongs to the asset category, debiting the prepayment account paid by the enterprise to the supplier according to the purchase contract, and crediting the prepayment that should be carried forward after the enterprise receives the purchase money. Enterprises with less prepayment business can also pass. "

In financial work, what if there is no invoice after payment? In fact, for finance, although the invoice is the main voucher for accounting, it can be accounted for according to the facts without the invoice, but the VAT deduction cannot be made without the invoice. You got it? Bian Xiao also shared the method of accounting entries, hoping to help everyone. Goodbye.