According to the new regulations, advance payments (prepayments) are immediately included in the taxable base at the time they are 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 receipts are also recorded in the reports at the time of their receipt.
Thus, in the reports for the unified tax and sales tax, it is necessary to sum all receipts for the reporting period, including advances, in the corresponding lines where the revenue volume is indicated.
