Sales¶
The Sales (Продажі) section holds the sales documents, outgoing VAT tax documents and settlements with customers.
These groups are in the functions panel at the side once you open any list of the section; the section's own page, pictured above, gathers the same links into cards by kind: documents, journals, reports.
| Group | What it contains |
|---|---|
| Important | Customer documents |
| More in this section | Proforma invoices, Sales invoices, Tax invoices, VAT adjustments issued, Customer returns, Debt adjustments, Reconciliation acts, Item price setting |
| See also | Counterparties, Contracts, Items, Tax documents |
| Create | Proforma invoice, Sales of goods and services, Tax invoice, VAT adjustment (issued), Return from customer, Debt adjustment, Reconciliation act, Item price setting |
| Reports | Reconciliation statement, Settlements statement, Settlements aging, Settlements analysis, Register of issued tax invoices |
Proforma invoice¶
A Proforma invoice (Рахунок на оплату покупцю) has no entries. Choosing the customer fills in its main contract, currency and payment term; an item takes the price of the document's price type. The form shows the payment status (a saved invoice reads the payments made against it). The printed form contains the details, IBAN, lines with discount, the amount and a QR code for payment (only for a hryvnia invoice).
Sales of goods and services¶
Sales of goods and services (Реалізація товарів і послуг) is a shipment to a customer. The Operation type is goods, services or both (determined from the lines). A new document opens as a sale of goods; the warehouse comes from the Main warehouse of your personal settings, and if none is set the field is empty and you choose it. The date, counterparty, currency and at least one line are required; the quantity must be greater than zero, the price non-negative, the discount from 0 to 100 %.
Entries (a sale by a VAT payer on the general system):
| What | Entries |
|---|---|
| Revenue from goods / services | Dr 361 Cr 702 / Dr 361 Cr 703 |
| VAT (first event — shipment) | Dr 361 Cr 6432 |
| Cost of goods (moving average) | Dr 902 Cr 281 |
| Shipment against an advance | VAT Dr 361 Cr 6431; advance offset Dr 681 Cr 361 |
| To a foreign customer (USD, export) | Dr 362 Cr 703 |
A sale of goods from a warehouse without enough stock is not posted if the warehouse prohibits negative stock. A sale of goods without a warehouse dated from 1 November 2026 is not posted; an earlier one is posted without cost of sales, and the form warns about it. Printed forms: Delivery note (Видаткова накладна), Services acceptance act (Акт надання послуг), consignment note (товарно-транспортна накладна).
Return from customer¶
A Return from customer (Повернення товарів від покупця) is created based on a sale and copies the lines with what can still be returned; you cannot return more than is left in the sale. Entries: Dr 704 Cr 361 (deduction from revenue), Dr 6432 Cr 361 (VAT), Dr 281 Cr 902 (the goods return at the cost of the sale).
Tax invoice¶
A Tax invoice (Податкова накладна) is created based on a posted sale or a customer payment (advance): the header is filled in from the basis, the lines are grouped by VAT rate. An unposted basis is not accepted; if the basis already has a tax invoice, Flexbooks warns. The invoice cannot contain more VAT than the basis left unregistered (on 6432).
Posting: Dr 6432 Cr 6412 — the VAT liability. A VAT non-payer is not allowed a tax invoice.
After registration in the ERPN (ЄРПН, the Unified Register of Tax Invoices), you apply the registration receipt in the Regulated reporting (Регламентована звітність) window (see Reports): the invoice gets the registration state, number and date.
VAT adjustment (issued)¶
A VAT adjustment (issued) (Розрахунок коригування (виданий)) adjusts a tax invoice: based on a customer return it takes the invoice and exactly the returned lines with negative amounts (Dr 6412 Cr 6432). A return whose sale has no posted tax invoice is not accepted; an adjustment cannot reduce VAT below zero.
Debt adjustment and reconciliation act¶
- Debt adjustment (Коригування боргу) writes off a debt (to the configured income item) or offsets debts between two counterparties to the kopiyka; you cannot write off more than the open debt.
- Reconciliation act (Акт звірки взаєморозрахунків) fills in our movements and balances from the Settlements register and prints both sides with a conclusion.
Reports¶
- Reconciliation statement (Акт звірки) — an account statement for one counterparty. With All organizations, a separate statement is printed for each own organization that had settlements with the counterparty.
- Settlements statement (Відомість розрахунків з контрагентами), Settlements aging (Заборгованість за термінами), Settlements analysis (Аналіз взаєморозрахунків) — settlements by counterparty, contract and document.
- Register of issued tax invoices (Реєстр виданих податкових накладних) — tax invoices and VAT adjustments for the period.