At the same time, if the organization received an advance payment, it must be included in the taxable base in the period when the funds were actually received, even if the goods have not yet been shipped or services have not been provided.
Since the taxation applies to the sale of goods, works, or services paid for both in cash and cashless means, advance payments must also be accounted for in the reporting at the time of their receipt.
Thus, in the report on the unified tax and sales tax, in the corresponding lines where the revenue volume is indicated, it is necessary to sum up all receipts for the reporting period, including advances.
