Tax account in receipt voucher

in receipt voucher , i want the tax amount go to tax account (special account) not to customer account.

The tax amount is posted to the tax liability account you designate when creating the tax code. See

If you are recording a receipt against a sales invoice, you should not use a tax code at all. The receipt is not a taxable event in that case. The sales invoice recorded the taxable event.

but the low in tax (vat) value added tax , say the invoice or the payment which first .so if the customer pay advance i must record the tax for the advance payment in tax account through the receipt not to wait till the invoice.

Looking at Article 20 of KSA’s VAT implementing regulations, determining the date of supply in all cases requires that goods or services be supplied. Only then do dates of invoices and payments become relevant. When a customer pays an advance, nothing has yet been supplied, so VAT is not applied on the advance.

Apply the appropriate tax code when raising the tax invoice.

1 Like

No bro. look at the attached file herewith and read the marked section .VAT Implementing Regulations.pdf (537.3 KB)

@Medo. that is part of Article 20. The important language in this paragraph is “…where Supplies of Goods or services are made….” This paragraph still requires the supply of goods or services to be made; it does not make an advance a taxable supply. Later in the paragraph, it says, “…payment is made in respect of those Goods or services….”, again reinforcing that to be taxable, the payment must be for the goods or services, not an advance. The reason this paragraph exists is to stress that imposition of the tax does not wait until all deliveries in a continuing series are complete. In other words, you cannot wait to apply tax until the end of a year when a customer pays monthly for ongoing service on a year-long contract.

Understand that an advance is not a payment for goods or services supplied. It only creates a credit in the customer’s account. You asked about advances. If you have some other situation, you would be better off to create tax invoices for each stage of a contract. Otherwise, you risk missing the statutory deadline for providing them.