Exibir origem

There are different hypotheses that put this sale mode into practice. As an example, we can mention:

When the buyer wants to guarantee the delivery of a certain asset.
When the buyer orders the manufacture of equipment and requires the documents issued by the seller to obtain finance.
For payment in advance of any good to be acquired.

In the hypothesis of billing in advance, the goods are not delivered simultaneously and the invoice can be issued at the same time, or not.

Tip:

For further details on the regulation of future sales invoice, see a Guideline for Legal Procedures ICMS/IPI.
The TIO properties of ICMS Regulations (RICMS) and IPI (RIPI) must be filled in according to the regulations of each state.

The Future Sale consists of the generation of two invoices:

1. Sales Invoice

Note that, when generating this invoice, the inventory must not be updated, as the product will be dispatched later on; however, trade notes receivable must be generated and the corresponding taxes calculated, whenever necessary.

Example:

Issue of a sales invoice within the state by using CFO 511.

2. Simple Dispatch Invoice (along with the goods).

When issuing this invoice, the inventory must be updated and the taxes calculated if not previously done (at the time of issuing the sales invoice).

Due to the collection of the trade bill in advance, the Government demands that ICMS paid later (in the simples dispatch invoice) is readjusted by the index of the Tax Unit of each State. Therefore, in this invoice, only the tax base and the ICMS amount must be shown with the amount adjusted.

This fact only occurs if the sale is made on a certain month and the delivery made on a month different from the sale, as UFESP (for the State of Sao Paulo) is monthly. As a matter of fact, this is a change for a higher percentage of the ICMS tax base.

See Also

We recommend use of routine Partnership Contract for the sale with future delivery.