💳 Deposits and Advance Tax Documents
Unless otherwise stipulated by law, a VAT payer is required to declare output tax on the date of receipt of payment, if that date occurs before the taxable supply is made.
The VAT payer reports this tax in the VAT return for the tax period in which the obligation to declare the tax arose.
For this reason, the system must support the issuance of advance tax documents.
You can also watch a video tutorial on this topic: Deposit deduction / Advance Tax Document | ABRA Flexi
🧾 Proforma Invoice
A proforma invoice serves as the basis for a deposit payment. In the system, it is a special invoice type – "Deposit", which is always non-accounting and non-tax.
📤 Issued Proforma Invoice
Payment is typically made on the basis of a document.
In the system, you can create an issued proforma invoice by selecting the type "Deposit".
This document:
is marked as non-accounting,
is non-tax,
serves solely as a request for deposit payment.
📥 Received Proforma Invoice
The recipient of the proforma invoice creates a received proforma invoice, again with the type "Deposit".
This document also:
is non-accounting,
is non-tax,
is not used for claiming VAT.
💰 Settling a Proforma Invoice
📥 Received Deposits
The recipient of the proforma invoice makes the payment:
from the bank, or
in cash from the cash register.
This payment is then matched with the received proforma invoice.
📤 Issued Deposits
The supplier receives the payment:
to a bank account, or
into the cash register.
The payment is then matched with the issued proforma invoice.
📑 Advance Tax Document (ATD)
An advance tax document is issued in cases where:
the proforma invoice was issued in a different tax period than the final invoice.
If both the proforma invoice and the final invoice are issued in the same tax period, there is no obligation to issue an ATD.
📤 Issued ATD
The easiest way to issue an ATD is directly from the received payment:
in the bank or
in the cash register
➡ using the button Services → Create ATD.
Issuance process:
If a document type for automatic ATD generation is preconfigured in the company setup wizard, the system will create the ATD immediately.
Otherwise, you will first need to select the document type for the ATD.
Amount calculation:
The standard VAT rate is set automatically.
Amounts can be adjusted manually, or the VAT rate can be changed after removing the ATD link (Services - Create/Remove ATD Link).
⚠️ If the resulting amount does not match the deposit paid, the document cannot be saved and an error message will be displayed.
Once the ATD has been successfully created, you will be notified.
In the table view, the linked proforma invoice will show the status "ATD created" in the "Deposit Deduction" column.
📥 Received ATD
The process is identical to that of an issued ATD, except:
the ATD is created from an outgoing bank or cash register document.
🧾 Issued Invoice of Type ATD
An alternative (more manual) option is to:
create a new issued invoice with the type "ATD".
You must then:
match the ATD with the deposit invoice payment via
Services → Create/Remove ATD Link.
The system will prompt you:
to select a module (bank / cash register),
and will suggest a payment that meets the linking criteria.
If a suitable payment is not found, the link will not be created and you will be notified.
➖ Deposit Deduction and ATD
The deduction process is the same for both issued and received invoices.
Steps:
Create the invoice in the usual way.
As the last line item, use:
Services → Deposit/ATD Deduction
3. The system will suggest suitable documents for deduction.
✔️ You can choose any deduction amount, including a partial deduction.
After confirming:
the deduction is saved as a separate invoice line item,
if the final amount is 0, the invoice is marked as "Paid".
In the table view, the "Deposit Deduction" column will display:
"deducted", or
"partially deducted".
🌍 Deposit Deduction in Foreign Currency
The deposit deduction is applied:
at the invoice exchange rate.
If the exchange rate on the invoice differs from the rate on the ATD:
the system creates a correction line item,
its amount corresponds to the exchange rate difference.
Correction accounting:
deposit account
offset against the exchange rate difference account
The specific account is configured in:
Settings → Automatic Operations → Accounts for Automatic Operations → Accounts for Deposit Deduction Exchange Rate Differences
After full deduction:
the document header shows the exchange rate difference as the total amount in the domestic currency.
In the printed version of the invoice:
the deposit deduction corresponds to the value of the deducted document,
the exchange rate difference is shown on the Total line.
Document Links
Both the document form and the table view include a Links button.
Clicking it opens a dialog where you can clearly view all mutually linked documents.
❓ Frequently Asked Questions (FAQ)
What is the difference between a proforma invoice and an ATD?
Proforma Invoice
is non-accounting and non-tax,
serves solely as a payment request,
does not affect VAT.
Advance Tax Document (ATD)
is a tax document,
creates an obligation to declare VAT,
is issued on the basis of a received payment.
2. Can an ATD be issued without a received payment?
No. An ATD can only be issued on the basis of an actually received deposit, i.e.:
from a bank document,
or from a cash register document.
Without payment, an ATD cannot be created, as no tax liability has arisen.
3. Can an ATD be issued without a proforma invoice?
No. An ATD can only be issued and subsequently deducted in conjunction with a proforma invoice and a bank or cash register document.