Issue an advance tax invoice for a customer deposit

Before you start

• Record the deposit first as an Advance Payment under Sales → Payments Received. Only an advance receipt with money still unapplied can carry an advance tax invoice.
• Your company must be VAT-registered on the date the money arrived.

Steps

1. Open MAJA Books and click Sales in the left menu, then Advance Tax Invoices.
2. Click New Advance Tax Invoice. (Or open the advance receipt under Payments Received and choose More → Issue Advance Tax Invoice.)
3. In Advance Receipt *, select the receipt. MAJA shows the customer, the date the money arrived and the amount, and warns if more than 14 days have passed.
4. Check the Invoice Date * (it cannot be earlier than the day the money arrived).
5. Choose the VAT Treatment *: Standard 5%, Zero-rated 0%, Exempt or Out of scope.
6. Check Place of Supply * and Customer TRN (both filled from the customer).
7. Check Description of the supply * and add Notes if needed.
8. Review the split — Amount excluding VAT, VAT and Total — the money received — and click Issue Tax Invoice.

What MAJA does for you

• The money received is treated as VAT-inclusive. MAJA posts Dr Customer Deposits / Cr Output VAT for the VAT inside it; the receipt itself is not changed.
• When the deposit is later applied to the final invoice, that VAT moves back out, so it is declared only once.
• The list shows how much has been invoiced in advance, the VAT declared on advances and what is still to be invoiced.

Good to know

• A receipt can carry only one live advance tax invoice. To change one, void it and issue a fresh one from the receipt.
• An advance tax invoice cannot be edited — it is a fiscal document.
• To void it, open it, click ··· and choose Delete; MAJA voids it (the number stays, a reversal journal posts today). This is refused once part of it has been applied to a final invoice.
• If the company is not VAT-registered on the receipt date, MAJA refuses: there is no advance tax invoice to issue.