In order for the buyer to be able to deduct VAT in the manner prescribed by Ch. 21 of the Tax Code of the Russian Federation, he must have an invoice (clause 1 of Article 169 of the Tax Code of the Russian Federation). We will tell you about the invoice form in 2019 in our consultation, as well as provide a sample of how to fill it out.

Invoice: Sample

The invoice form, as well as the procedure for filling it out, were approved by the Government Decree of December 26, 2011 No. 1137 (clause 8 of article 169 of the Tax Code of the Russian Federation).

The last changes to the form were made in 2017.

From 01.07.2017, the invoice form was supplemented with the requisite "Identifier of a state contract, agreement (agreement)" (Government Decree No. 625 of 05.25.2017). On line 8 of the invoice, it is necessary to indicate the identifier of the state contract for the supply of goods (performance of work, provision of services), agreement (agreement) on the provision of subsidies, budgetary investments, contributions to the authorized capital from the federal budget to a legal entity. In the absence of such information, a dash shall be inserted in line 8.

And from 01.10.2017, the invoice form is applied (Government Decree of August 19, 2017 No. 981), which involves both the correction of the names of line 8 and column 11 of the invoice, and the addition of a new column 1a to the form. In addition, lines 2a and 6a must be indicated as they are given in the Unified State Register of Legal Entities (EGRIP).

Column 1a "Product type code" indicates the product type code in accordance with the EAEU nomenclature of goods subject to foreign trade. Data are indicated for goods exported outside the territory of the Russian Federation to the territory of a member state of the EAEU. If there is no information in column 1a, a dash is put.

Column 11 of the invoice is called "Registration number of the customs declaration". This column is filled in for goods whose country of origin is not the Russian Federation, or for goods released in accordance with the customs procedure for release for domestic consumption upon completion of the customs procedure of a free customs zone on the territory of the Special Economic Zone in the Kaliningrad Region. More details about the format in which to indicate the number of the customs declaration in the invoice, we told in our separate.

Below is the invoice form valid from 01.10.2017.

Invoice: Form in Excel

Please note that drawing up an invoice according to the approved form is mandatory. The exclusion of any columns or lines is not allowed (Letter of the Ministry of Finance dated 09/08/2017 No. 03-07-09 / 57881). This means that, for example, using an invoice without line 8 or column 1a is risky.

Invoice: sample filling

The procedure for filling out the invoice, in addition to the above small adjustments, has not changed significantly recently. The rules for filling out an invoice are given in Appendix No. 1 to Government Decree No. 1137 dated 26.12.2011.

In order for the buyer to be able to accept for deduction the VAT presented by the seller, he must have an invoice (clause 1 of article 169 of the Tax Code of the Russian Federation). The invoice form and the rules for filling it out were approved by the Government Decree of December 26, 2011 No. 1137 (clause 8 of article 169 of the Tax Code of the Russian Federation). The list of obligatory details of the invoice is provided for by Article 169 of the Tax Code of the Russian Federation. At the same time, neither the Tax Code of the Russian Federation nor the Government Decree of December 26, 2011 No. 1137 prohibits the introduction of additional details into the invoice form (Letter of the Ministry of Finance dated February 9, 2012 No. 03-07-15 / 17). Taking into account that from 01.01.2013 the use of unified forms of primary accounting documentation (for example, an invoice in the form of TORG-12) is not mandatory, the Federal Tax Service has developed on the basis of the invoice form the form of a universal transfer document (UPD), which can simultaneously serve as an account - invoice and primary accounting document replacing the unified form (Letter of the Federal Tax Service dated October 21, 2013 No. ММВ-20-3 / [email protected]). This form is only advisory in nature and can be used by organizations and individual entrepreneurs either as a document combining both an invoice and a transfer document, or only as a transfer document. We will talk about the form of the FRT and some issues of its application in our consultation, and also give an example of filling out this form.

UPD form: download

The UPD form is given in the Letter of the Federal Tax Service dated October 21, 2013 No. ММВ-20-3 / [email protected] (Appendix No. 1).

Download the form of the universal transfer document in the form given in the Letter of the Federal Tax Service dated October 21, 2013 No. ММВ-20-3 / [email protected] , in Word format you can.

And from 01.10.2017, the already updated invoice form is applied (Government Decree of 08.19.2017 No. 981). In the new form, not only the names of line 8 and columns 11 of the invoice were corrected, but also a new column 1a was added. We talked about this in more detail in a separate section.

Despite the fact that such changes were not made to the FRT form, in order to avoid tax risks, the taxpayer must independently supplement the FRT form, taking into account the amendments made (Letter of the Federal Tax Service dated September 14, 2017 No. ED-4-15 / 18322).

Who can use FRT

The list of operations for which the FRT can be used is given in Appendix No. 2 to the Letter of the Federal Tax Service dated October 21, 2013 No. ММВ-20-3 / [email protected]

So, organizations and individual entrepreneurs can use UPD for registration, in particular, the following facts of economic life:

• shipment of goods (any property, except for real estate) without transportation with the transfer of goods to the buyer (his authorized representative);
• shipment of goods with transportation and transfer of goods to the buyer (his authorized representative) or another person involved in the transportation of goods;
• transfer of property rights;
• transfer of the results of the work performed;
• service;
• shipment (transfer) to the principal (principal) of goods (works, services) by the commission agent (agent) who purchased these goods (works, services) on his own behalf in the interests of the principal (principal).

At the same time, the above list of operations that can be processed by the FRT is not exhaustive (Letter of the Federal Tax Service dated 05.06.2017 No. ED-4-15 / 10623).

A sample of filling out the FRT

Recommendations for filling in the FRT are given in the Letter of the Federal Tax Service dated October 21, 2013 No. ММВ-20-3 / [email protected]

Let us show by a conventional example of a universal transfer document used simultaneously as an invoice and transfer document (UPD status "1"). At the same time, the requisite "Identifier of a state contract, agreement (agreement)" was included in the UPD form.

What is this document for? An invoice is an accounting document not related to the category of primary accounting documents, designed to provide additional control over the correct calculation of VAT, that is, value added tax, which must be paid by an economic entity to the state budget. There is a unified form for this paper.

notethat the legislation has established a clear procedure for both the compilation of such papers and the need to record them in special journals (books).

In the Tax Code of the Russian Federation, or rather - in -, the rules for the use of this document are established.

An invoice is issued by the seller of the goods, usually for bulk purchases, to the buyer. Also, the document is drawn up when carrying out any orders in the accounting department.

These include:

• sales ledger, which is maintained by the seller of the goods, recording data on the products (service) sold;
• a shopping book, where data on the purchased product (service) is noted by the buyer.

By the end of the reporting period, the information entered on a monthly basis in the accounting books is summed up to calculate the VAT to be transferred to the state budget.

In accordance with the rules of grammar of the Russian language, the phrase "Invoice" must be male and not female (on the first word).

In simple words, then an invoice is a document confirming then:

1. what (the name of the product or service), as well as - how much is sold by the seller, what is the cost of these goods (services) and what amount of VAT will be charged for transfer to the budget, in this case.
2. what amount the buyer is entitled to receive in the form of a tax deduction, since it is paid by the seller of the goods (services).

Important! An invoice cannot serve as proof of the fact that the seller has transferred the goods to the buyer, for this there is a consignment note or an act of acceptance and transfer of material resources issued to the buyer. A payment and settlement paper or a cash receipt must be attached to the document itself.

The main types of document are:

1. an invoice, which is issued when the delivery of goods or the provision of services occurs simultaneously with their payment by the recipient;
2. advance invoice, which is required in case of prepayment for goods (services);
3. correction SF, which is designed to correct erroneous entries.

Video on what 3 types of invoices are provided for by the Tax Code:

Features of using the document for individual entrepreneurs and for LLC

Possibility to receive an invoice important for those business entities that are VAT payers, that is, they pay taxes in the main taxation regime (OSN). Many individual entrepreneurs, as well as LLCs, use a simplified taxation scheme (STS), in which they do not pay VAT tax.

Therefore, for these organizations no invoice is required... However, it can be carried out at the request of the buyer, with the mutual consent of the parties. It should be noted that in this case it will be necessary to pay VAT tax, as well as draw up a declaration.

As for the general rule, then organizations on the simplified tax system invoice:

• are not obliged to write out (Articles 346.11 and 346.26 of the Tax Code of the Russian Federation);
• are obliged to write when transactions are carried out in relation to goods imported into the territory of the Russian Federation, that is, imported (Article 174 of the Tax Code of the Russian Federation).

However, in the practical activities of an individual entrepreneur or LLC, the need to draw up such an important document arises much more often. For example, organizations on the simplified tax system can participate in transactions in which VAT payers are partners. This causes the need to draw up an SF, as a basis for submission to the tax office.

Video on what an invoice is for and where you can download its form:

Conclusion

Note! For individual entrepreneurs and LLCs, if they are VAT non-payers, special rules. These organizations (on the STS) are generally not required to write it out, but often they have to do it.

When carrying out wholesale transactions for the purchase and sale of goods, or when rendering services, the seller issues an invoice to the buyer, which, among other things, indicates the amount of VAT payable to the treasury. The buyer, who is a VAT taxpayer, has the right to receive the corresponding tax deduction.

The information is sent to the tax office. If it is not provided, or is not provided on time, then a fine is provided for this case.

In the course of their activities, representatives of small and medium-sized businesses are required to maintain accounting records, which, in turn, require the execution of many papers and documents. An invoice is one of the most important accounting documents, which, according toare obliged to commercial organizations that are payers of value added tax (VAT).

The importance and necessity of issuing invoices.

VAT is an integral part of accounting and tax reporting for enterprises using the standard taxation system. To apply the right of deduction for this tax, the tax agent (company) must have a correctly completed invoice. This document is considered the main one for obtaining such a right, although it is not a confirming fact of acceptance - transfer of material assets specified in it. For this, a consignment note and an act of acceptance and transfer of goods, services and other valuables are intended.

An invoice is recognized as a primary accounting document, since it contains the necessary features specified in the Federal Law "On Tax Accounting", as well as in the Tax Code of the Russian Federation. All issued and received invoices must be kept in special journals. Both buyers and sellers should have such magazines. The summarized VAT indicators recorded in these journals are subsequently taken into account in tax reports (declarations) for a certain period. Based on these reports, the total tax is calculated, which must be paid to the budget.

Since 2016, entrepreneurs and commercial companies, whose responsibilities include working with invoices, must follow the rules for filling out and apply the form specified in the decree of the Government of the Russian Federation of December 26, 2011 No. 1137 as amended in 2014.

Differences between invoices and regular invoices and waybills.

The difference between invoices and invoices.

The invoice must be filled out only by sellers or suppliers of any services that are VAT payers. An invoice is a mandatory accounting document for all business representatives and is filled out by an accounting representative on the basis of a service agreement or a sales and purchase agreement.

The invoice is required by the supplier to report and obtain the right to a tax deduction, and the invoice is needed by the purchaser to pay (return) the funds given for the goods or services received.

The difference between invoices and waybills.

The waybill and invoice are filled out in the course of one transaction. But their form, purpose and content are different. The invoice must be drawn up strictly in accordance with the approved sample, and the waybill can be drawn up in an arbitrary (unified) form.

The difference in their purpose is that the invoice is filled in upon payment for the goods or services and is the main confirmation for deducting VAT, and the invoice is filled in upon the shipment of goods or the performance of services and is a documentary confirmation of this action. In addition, on the basis of the invoice, the purchaser, if necessary, can make claims to the supplier, which cannot be done on the basis of the invoice.

The procedure for filling out the document.

Quite strict requirements are imposed on the form of filling out the invoice. It must be indicated there without fail:

• The exact date and place of registration of the document.
• Its serial number.
• Basic information about the counterparties involved in the transaction (buyer, consignee, shipper, etc.).
• In what currency the calculations were made.
• The necessary data about the product, or about the service provided, including their names and prices.
• Summarizing indicators of the cost and quantity of paid goods or services.
• Signatures of responsible persons with decryption.

Necessarily this document highlights the indirect tax, as well as the applicable rate. The issued invoices are subject to storage among other archival documents.

In the process of filling out this document, the accounting employee must strictly adhere to the rules for assigning a serial number in accordance with the accounting policy of the enterprise. Usually these rules include the following points:

• Separate designation of invoices presented for payment of advance and final payments.
• Complete elimination of duplication.
• Clear chronology of numbering.
• It is obligatory to use the “/” sign when invoicing by a separate structural unit of the company, or by a trusted manager.

It is noteworthy that no legal sanctions for violation of the procedure for assigning the numbering of invoices are currently not provided. But in case of erroneous, incorrect assignment of numbers, accounting errors and even the loss of primary documents can often appear.

The procedure for issuing the date of invoices.

A commercial enterprise is obliged to issue an invoice within 5 working days from the date of shipment of the purchased goods or the provision of services. The basis for issuing an invoice to the client can be the transfer of an advance payment, or the discovery of erroneous data.

Registration of all invoices in the accounting journal should be carried out in strict accordance with the date of their issue, which helps to build an effective system for finding the necessary documentation.

Features of using invoices.

According to the Tax Code of the Russian Federation, it is allowed to fill out the invoice form both by hand and using office equipment. But a prerequisite for this is that all data specified in the document must be absolutely accurate. No errors are allowed, both in the names of goods or services, in the details of counterparties, and in numerical values \u200b\u200bof any nature.

When making transactions between parties that are not VAT payers, the issuance of invoices is not required.

Additions to invoices.

As noted earlier, the invoice is the most important primary accounting documents for organizations that are value added tax payers.

However, in addition to this form, there is another equally important document called "Correction Invoice".

The application of an adjustment invoice is necessary when, after the issuance of the main document, for some reason, there have been changes that may affect the calculation of VAT. Then the principal (principal) draws up an adjustment invoice for the commission agent (agent).

Since the invoice is included in the list of mandatory accounting documents for individual entrepreneurs and legal entities that are VAT payers, such issuance is recorded in a special journal.

By the way, it should be noted that the fact of not only issuing, but also receiving invoices is documented.

Such a document is called the Journal of accounting of received and issued invoices used in calculating value added tax.

What an invoice looks like.

The invoice refers to the necessary documents used in the conduct of economic activity, so it will be useful to visually evaluate this document.

It is always much more "advantageous" to be able to see the completed document "live", since the form still has the character of a form that must be filled out according to the established rules.

We suggest that you familiarize yourself with this invoice. And to enlarge the image, move the mouse over the image and press the left button.

Relevance of documents

Until July 01, 2017, the forms of documents introduced by the Decree of the Government of the Russian Federation No. 1137 of December 26, 2011 as amended by the Decree of the Government of the Russian Federation No. 1279 of November 29, 2014 are in force.

From July 1, 2017, the changed forms of documents are put into circulation on the basis of the Decree of the Government of the Russian Federation No. 625 of May 25, 2017.

ATTENTION: Pay attention to the mandatory application of new forms of financial statements from July 1, 2017.
Outdated forms will not be accepted for reporting. Be careful and careful!

Forms of invoices, correction invoices and a journal of accounting of issued and received invoices.

As already written earlier, from July 01, 2017, new forms of documents are being put into circulation, so we provide you with the opportunity to download the current document forms for June 21, 2017, as well as those introduced from July 01, 2017.

Actual forms before 01 July 2017

Actual forms from 01 July 2017

Invoice - this is a document of a strictly established form, which is issued by the seller to the buyer after the release of the goods and serves as the basis for accepting value added tax for deduction or refund.

In accordance with Art. 169 of the Tax Code of the Russian Federation, the taxpayer is obliged to draw up invoices and keep, on their basis, journals for recording received and issued invoices, books of purchases and sales, if transactions are subject to taxation. Typical invoice form and the Rules for keeping logs of received and issued invoices for VAT calculations were approved by the Decree of the Government of the Russian Federation dated December 2, 2000 No. 914. The legislation allows changing the appearance of the invoice form, but the sequence of location and number of indicators should not be violated specified in its standard form.

Clause 5 of Art. 169 of the Tax Code of the Russian Federation strictly regulates the content of the invoice.

The invoice form must reflect:

one). Serial number and date of issuing the invoice;

2). Name, address and identification numbers of the taxpayer and the buyer;

3). Name and address of the consignor and consignee;

four). The number of the payment and settlement document in case of receipt of advance or other payments on account of the forthcoming supply of goods (performance of work, provision of services);

five). The name of the supplied (shipped) goods (description of the work performed, services rendered) and the unit of measurement (if possible, specify it);

6). The number (volume) of goods (works, services) supplied (shipped) under the invoice based on the units of measurement adopted for it (if possible, specifying it);

7). Price (tariff) per unit of measurement (if it is possible to indicate it) under an agreement (contract) excluding tax, and in the case of applying state regulated prices (tariffs), including tax, taking into account the amount of tax;

8). The cost of goods (works, services), property rights for the entire amount of goods supplied (shipped) according to the invoice (work performed, services rendered), transferred property rights without tax;

9). The amount of excise duty on excisable goods;

ten). Tax rate;

eleven). The amount of tax charged to the buyer of goods (works, services), property rights, determined based on the applicable tax rates;

12). The cost of the total amount of goods supplied (shipped) on the invoice (work performed, services rendered), transferred property rights, taking into account the amount of tax;

thirteen). Country of origin of goods;

14). Number of customs declaration.

Columns 13 and 14 are filled in if Russia is not the country of origin of the goods. The seller selling these goods is only responsible for the coincidence of the information in his invoices with the information that is indicated in the accompanying documents for this product.

Filled the invoice form must be certified by signatures manager and chief accountant or other authorized persons.

An individual entrepreneur, issuing an invoice, must, in addition to his signature, put the details of his certificate of state registration under it. However, it should be remembered that in the case when an organization operates under a simplified taxation system (it is not a VAT taxpayer), an invoice is not required.

Invoice is a document that is used exclusively for the purposes of tax control, therefore, it is advisable to strictly adhere to the sample set for the invoice - otherwise, problems with the tax authorities cannot be avoided.

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