There are small but significant differences between an invoice on account and a partial invoice. Companies must therefore be careful when handling these invoice types. Above all, industries such as the plant construction or the construction industry are affected. Good when a Software supported in this endeavour.
The partial invoice
Strictly speaking, the colloquial term "partial invoice" stands for the more correct term "partial final invoice". This refers to the proper Accounting one or more services that have already been provided in full. With regard to the consequences for the financial accounting the partial invoice is therefore no different from a complete final invoice. Accordingly, this also applies to warranty obligations.
The partial invoice
On the other hand, the partial invoice, which is often used in the construction industry or plant construction, often contains a percentage of the services to be charged for a completed work or project. At the same time, this partial invoice, unlike the partial invoice, does not refer to explicit services or project phases. For example, the client of a plant must pay 30 % of the budget before the start of construction, which is requested via a partial invoice. Firstly, the type of invoicing naturally has no effect on the deadlines for warranties, in contrast to the partial invoice.
Correctly tax the partial invoice and partial invoice
Different tax rules apply to the two types of invoice. In principle, the obligation to pay the value added tax at the end of the pre-notification period in which the company provided the service. This applies to partial invoices and to final bills. However, if the contractor issues a partial invoice, the VAT is already due at the end of the pre-notification period in which the partial payment was received.
Correct final calculation
If an entire project is now completed, all services must also be invoiced with a final invoice. The project is thus "recognised in profit or loss". All advance payments for the completed work must be included in this invoice. This deposits naturally reduce the final payment.
Correct billing with MariProject
Flexible billing
MariProject helps you with the various types of invoicing in the project business. Partial and instalment invoices, payment requests, on a time and material basis or at a fixed price.
Assets under construction / work in progress (WIP)
MariProject can determine the value of your assets and projects using various methods. Examples of this are "Percentage of Completion" or "Earned Value". The values determined in this way are immediately posted correctly via the integrated financial accounting.
Billing for maintenance & repairs
MariProject also calculates the regular and irregular output from maintenance and service of your systems and projects.
Integrated financial accounting
SAP Business One's integrated financial accounting system posts all invoices and invoice types correctly for factual and tax purposes.
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