Fill out the invoice form correctly. Rules for drawing up invoices - current issues

21.10.2019

Invoice- a document certifying the actual shipment of goods or provision of services and their cost.

An invoice is issued (sent) by the seller (contractor, performer) to the buyer (customer) after the buyer (customer) has finally accepted the goods or services.

Purpose of the invoice and its details

The invoice is used only for VAT tax accounting.

An invoice is a tax document of a strictly established sample (format), issued by the seller of goods (works, services), who, in accordance with the Tax Code of the Russian Federation, is responsible for paying VAT to the budget.

An invoice is a document that serves as the basis for the buyer to accept the VAT amounts presented by the seller for deduction.

Thus, an invoice is a document that is issued to the buyer (customer) for two purposes: the first purpose is to record the fact that the order or work has been completed. The second goal is to confirm the amount of VAT paid so that it can then be offset.

Invoice details are legally established in the Tax Code of the Russian Federation.

In accordance with the Tax Code of the Russian Federation, the invoice must indicate:

1) serial number and date of issue of the invoice;

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

3) name and address of the shipper and consignee;

4) the number of the payment and settlement document in case of receiving advance or other payments for upcoming deliveries of goods (performance of work, provision of services);

5) name of the goods supplied (shipped) (description of work performed, services provided) and unit of measurement (if it is possible to indicate it);

6) quantity (volume) of goods (work, services) supplied (shipped) according to the invoice, based on the units of measurement adopted for it (if it is possible to indicate them);

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

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

9) the amount of excise tax on excisable goods;

11) the amount of tax imposed on the buyer of goods (works, services), property rights, determined based on the applicable tax rates;

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

13) country of origin of the goods;

14) number of the customs declaration.

The information provided for in subparagraphs 13 and 14 of this paragraph is indicated in relation to goods whose country of origin is not the Russian Federation.

Procedure for filling out an invoice

The invoice contains information about the name and details of the seller and buyer, the list of goods or services, their price, value, VAT rate and amount, and other indicators.

Line (1) indicates the date of the invoice and its serial number.

Lines (2), (2a), (2b), (6), (6a), (6b) indicate the name, address of the seller and buyer, their tax identification number and checkpoint. Names and addresses are given in accordance with the constituent documents of the seller and buyer. In this case, names can be indicated both full and abbreviated.

Lines (3), (4) indicate the name and postal address of the consignor and consignee of the goods. If the goods are shipped by the seller himself, then in line 3 you can write “He.” If the invoice is compiled for works (services), a dash is placed in these lines.

Line (5) indicates the number and date of the payment document if an advance was received for the supply. If the advance was not monetary, then a dash is added.

Line (7) indicates the name of the payment currency and its digital code according to OKV.

In the tabular part, you need to fill in the following columns sequentially:

Column 1 indicates the name of the goods (description of work, services), as indicated in the contract (invoice, act).

Columns 2, 2a, 3, 4 indicate the code and national designation of the unit of measurement of goods (work, services) according to OKEI, the quantity (volume) of goods (work, services) and the price per unit of measurement excluding VAT.

In this case, dashes are placed in these columns:

If the contract provides for a unit of measurement that is not in Section. 1 or sec. 2 in OKEY;

If the contract does not specify a unit of measurement, for example, when implementing works (services);

If the unit of measurement cannot be specified, for example, when renting or leasing.

Column 6 reads:

If the sale of goods is not subject to excise tax - “without excise tax”;

If the sale of goods is subject to excise tax - the amount of the excise tax.

Columns 7, 8 indicate the tax rate (0%, 10%, 18%, 10/110, 18/118, “excluding VAT”) and the amount of VAT charged to the buyer. The VAT amount must be indicated in rubles and kopecks - it cannot be rounded.

Columns 5, 9 indicate the total cost of goods (work, services) supplied according to the invoice without VAT and including VAT.

Columns 10, 10a, 11 are filled in only when selling imported goods. When selling imported goods, these columns indicate the digital code and short name of the country of origin of the goods according to OKSM and the number of the customs declaration under which the shipped goods were imported into the territory of the Russian Federation. If the organization resells imported goods, then these columns indicate information from the supplier’s invoice.

In this case, dashes are placed in columns 10 - 11:

If Russian-made goods are shipped;

If the invoice of the supplier from whom the imported goods was purchased does not contain the necessary information.

The invoice is signed by the head of the organization and the chief accountant (or other persons authorized by a power of attorney or by order of the head).

An invoice drawn up on paper can be filled out on a computer or by hand, or partly on a computer and partly by hand.

Electronic invoice

According to Russian legislation, it is possible to exchange electronic invoices.

An electronic invoice must be submitted only through a special electronic document management operator in the format established by the Federal Tax Service.

An electronic invoice is a legally valid original, just like its paper counterpart.

To confirm the status, such a document must be signed with an electronic signature of an authorized person.

Journals of received and issued invoices, books of purchases and sales

The taxpayer is required to draw up invoices and, on their basis, maintain logs of received and issued invoices, books of purchases and sales, if transactions are subject to taxation.

Thus, when selling goods, providing services (work), transferring property rights, suppliers (performers) charge VAT by issuing an invoice. In this case, the supplier registers the issued document in the sales book.

Upon receipt of this document, the buyer makes a corresponding entry in the purchase book, thereby confirming his right to apply a VAT deduction.

The VAT amounts shown in these books are subsequently taken into account in tax returns.

Along with this, all issued and received invoices are recorded in special journals of received and issued invoices maintained by suppliers and buyers.

Still have questions about accounting and taxes? Ask them on the accounting forum.

Invoice: details for the accountant

Preparation of invoices by a broker when purchasing goods on the exchange
Supplier of petroleum products) invoices, the intermediary broker issues two copies of the invoice and numbers... the chronology of the invoices he issues. The broker indicates the date of the invoice issued by the seller... the cost of purchased petroleum products in the invoice of the supplier of petroleum products may exceed the quantity... from the supplier of the invoice in the journal of received and issued invoices (part of... and issued invoices This document contains an invoice for commission...
What happens if the “simplified” person issues an invoice?
Counterparties regarding the provision of invoices. However, the provision of invoices may lead to the need... for counterparties to provide invoices. However, providing invoices may result in the need...you still need to issue an invoice. "Simpler" must issue an invoice, if the company acts... in which the invoice is issued, it is necessary to pay tax to the budget. The invoice is actually...
Invoice: signed by an unidentified person
Filling out and issuing an invoice that must be followed. An invoice is one of... and incorrectly executed documents (invoices). The energy supply organization did not agree with... the tax authority, the warehouse. Signing of the invoice by an unidentified person, in the opinion of the utility... required due diligence. 2) Invoices are drawn up strictly according to the rules... There is a practice of confirming the authority of invoice signatories by officials of counterparties - they are requested...
Filling out an invoice according to the new rules: which counterparties’ demands are justified and which are not
We do not see invoices filled out in this way. The invoice must have the line... RF). However, errors in invoices and adjustment invoices that do not interfere with the tax authorities... Russian Federation). As part of the mandatory details of the invoice (adjustment invoice) from July 1, 2017 ... the procedure for filling out the relevant lines of the invoice. Address in the invoice From the literal interpretation of the provisions... and the columns from the approved form of the invoice, adjustment invoice (clause 9 of the Rules, ...
On issuing invoices when applying the simplified tax system
Own initiative) invoice with allocated VAT. Moreover, they do not need such invoices... 17338). The specified consequences of issuing a “simplified” invoice with allocated VAT (payment of tax... indicated that the VAT reflected in the invoices issued upon sale by the organization applying... the buyer’s application of VAT deduction on invoices issued by the seller by exempt transactions... in the use of deductions based on invoices issued by the seller. Emphasis on...
Filling out invoices in a new way
Saving the invoice form. But the Rules for filling out an adjustment invoice applied to... tax. Save your invoices. The order of storing invoices and some other... has been adjusted. Initial, adjustment and corrected invoices, confirmations from the electronic document management operator, ... notifications to buyers of receipt of an invoice (including adjustments, ... by the seller of invoices in electronic form, the client must store invoices issued.. .
Preparation of invoices: first half of 2017
Each buyer receives a single adjustment invoice. The buyer uses this invoice to receive a deduction... Tax Code of the Russian Federation errors in invoices and adjustment invoices that do not interfere with tax authorities under... Tax Code of the Russian Federation, when issuing an invoice by an individual entrepreneur, the invoice is signed by an individual entrepreneur or. .. clause 6 of the Rules for filling out an invoice, the first copy of the invoice drawn up on paper...
Is it necessary to reflect invoices marked “excluding VAT” in the purchase ledger?
Obliged to draw up an invoice, keep logs of received and issued invoices, books... the provisions defining the specifics of drawing up invoices for the sale of goods (works, ... departments, a ban on drawing up invoices for the implementation of exemptions from taxation... provides for the issuance of an invoice, it can be assumed that the execution of such an invoice does not correspond... to the registration of such invoices, we believe that the received invoices may be...
VAT and invoices in 2017
Two or more invoices, but in practice the number of invoices may exceed... sales. Changes in the design of invoices The invoice must indicate the code of the type of goods... to the client. This is a consolidated invoice. Now the forwarder can re-issue invoices, then in the column... the time comes to issue a consolidated invoice, that is, the received invoices are broken down by investor... In the Journal of received and issued invoices, invoices received before the due date are recorded change...
On VAT deduction based on the technical customer’s consolidated invoice
To the developer-investor and co-investor: consolidated invoice; copies of primary documents confirming... acceptance of services provided, invoices); copies of invoices issued by sellers (suppliers and... and copies of invoices) were submitted to the company simultaneously with the consolidated invoice; the contract does not directly contain primary documents and invoices. The listed circumstances allowed the arbitrators... in the absence of: a consolidated invoice; copies of primary documents and invoices; acceptance certificate...
New form of invoices from 10/01/2017
Article 169 of the Tax Code of the Russian Federation, an invoice is a documented basis, ... July changes affected the form of an invoice and an adjustment invoice. These changes were spelled out... character. The new rules for filling out an invoice provide for entering an identifier into the form... . These provisions apply if the invoice is prepared by the freight forwarder, developer or customer... called, "consolidated" invoices, which require third party carrier invoice information. ...
Is it possible to deduct VAT on an outdated invoice after 07/01/2017?
Document. Rationale for the position: Let us recall that an invoice is a document serving as the basis for... July 2017, invoices and adjustment invoices must indicate the identifier... ;, both in the invoice form and the adjustment form invoices. In our opinion... .2017 is a mandatory detail of the invoice form, in the absence of an identifier this... in the previous format (format of an adjustment invoice used in tax calculations...
VAT rate and invoice for the sale of a utility resource
Prices (tariffs), excluding VAT. Invoice. Invoice in accordance with clause 1 of Art. 169 ... the entire quantity of goods delivered (shipped) according to the invoice (work performed, services rendered... tax (recorded in column 5 of the invoice); tax rate (in the situation under consideration... column 8 of the invoice) ; cost of the total quantity of goods delivered (shipped) according to the invoice (performed... rub./Gcal. Let's give a fragment of filling out the invoice in the specified situation. Name of the goods...
New figure in the invoice
... (agreements)? Who points it out? A new detail will appear in the invoice - the identifier of the state... in the form of an indicator that is included in the invoice - a document intended to account for... the government contract in the invoices it draws up, since this is not the subject of... the obligation to indicate identifier, the current invoice form is not adjusted. Let us also remind you that... taxpayers issue instead of a delivery note and an invoice. Its recommended form is sent by Letter...
Failure to issue invoices
The seller issues such invoices to buyers. In this case, invoices will have to be prepared ... in fact, there is no need to receive invoices, since, using a simplified system ... signing the appropriate document regarding non-invoicing, control the tax status of the buyer ... the presence of a properly executed invoice . Preservation of the obligation of VAT payers... form intended for registration of invoices (cash control tapes...

So, it is established by Rules No. 914. The current invoice form does not contain the “Name of currency” attribute. Therefore, before approving the new form, it is not necessary to indicate the name of the currency (clause 4 of Article 10 of Law N 229-FZ), but it is possible - adding additional details is not a violation of the rules for filling out invoices (Letter of the Ministry of Finance of Russia dated October 12, 2010 N 03-07- 09/46). At the same time, if in the contract the price of goods (work, services) is indicated in foreign currency, the seller (performer) can issue an invoice in foreign currency (clause 7 of Article 169 of the Tax Code of the Russian Federation).

Start filling out your invoice with indication of serial number And date of document preparation. Invoices must be numbered in chronological order (clause 1, clause 5, article 169 of the Tax Code of the Russian Federation, clause 2 of Rules No. 914). Even for organizations with separate divisions, the numbering of invoices needs to be maintained throughout the organization as a whole. The holding must also adhere to a single numbering in ascending order. If necessary, you can reserve numbers, although a much more convenient option is to assign an additional code (index) to the invoice numbers of a separate division. For example, the numbering of invoices of the head office can be continuous (N N 1, 2, 3), and the numbering of invoices of a branch can be with an index (N N 1/f, 2/f, 3/f). At the same time, the organization can renew the numbering of issued invoices every calendar year, quarter, month or day.

Whatever order of numbering of invoices you choose, do not forget to reflect it in the accounting policy formed for tax purposes (Letter of the Federal Tax Service of Russia dated October 19, 2005 N MM-6-03/886@). Neither the Tax Code of the Russian Federation nor Rules No. 914 contain any guidance on this issue. It is only determined that invoices must be numbered in chronological order (clause 2 of Rules No. 914). Therefore, even if invoices have the same numbers but different dates, this is not a violation. At least, these are the conclusions reached by arbitrators from different districts (Resolutions of the FAS Moscow District dated June 24, 2008 N KA-A40/4542-08 and the Northwestern District dated June 15, 2004 N A56-45387/03). But the established arbitration practice indicates the following: tax authorities’ claims on this issue are quite frequent. To avoid unnecessary disputes with the tax office, renew the numbering of invoices from the beginning of the calendar year or, in extreme cases, from the beginning of the tax period.

On line 2" Salesman"of the invoice, indicate the full and abbreviated name of the seller in accordance with the constituent documents; on page 2a - the address of the seller specified in the constituent documents; on page 2b - the TIN and KPP of the seller (Appendix No. 1 to Rules No. 914). Absence in page 2 of the full and abbreviated name of the supplier (contractor) is not a basis for refusal to deduct VAT. The buyer (customer) will be able to take advantage of the tax deduction, even if it indicates only the full or only the abbreviated name of the seller (Letter of the Ministry of Finance of Russia dated 07/07/2009 N 03-07-09/32).

If goods are sold (work performed, services provided) by a branch (separate division), the procedure for issuing invoices depends on whether the parent company is a Russian or foreign taxpayer. So, if goods are sold by a branch of a Russian organization, invoices must be issued on behalf of the head office. This is explained by the fact that branches and other separate divisions are not taxpayers (Articles 11 and 19 of the Tax Code of the Russian Federation). In this case, on page 2b of the invoice, the checkpoint of the separate division should be indicated, and on page 3 “Consignor and his address” - his details (Letters of the Ministry of Finance of Russia dated 01.09.2009 N 03-07-09/43, dated 01.04.2009 N 03-07-09/15, dated 10.22.2008 N 03-07-09/33). When performing work (providing services), a dash is added to page 3 “Consignor and his address” (Appendix No. 1 to Rules No. 914).

If goods (work, services) are sold by a branch (representative office) of a foreign organization registered in Russia for tax purposes, it is recognized as an independent taxpayer. Based on clause 3 of Art. 169 of the Tax Code of the Russian Federation, such a branch (representative office) must issue invoices on its own behalf. Therefore, page 2 - 2b of each invoice must indicate its name and address. These data are provided in accordance with the documents on the basis of which the branch (representative office) was opened and registered in Russia for tax purposes (Letter of the Ministry of Finance of Russia dated April 30, 2008 N 03-07-11/171).

If the organization is registered for taxation on two grounds (with the tax inspectorate at the place of its actual location and with the interregional inspectorate of the Federal Tax Service of Russia for the largest taxpayers), indicate in the invoice checkpoint, assigned to the organization in the interregional (interdistrict) inspection of the Federal Tax Service of Russia for the largest taxpayers (the last two digits (fifth and sixth) of this checkpoint have the value “50”). This requirement is given in the Letter of the Federal Tax Service of Russia dated 02.08.2006 N ШТ-8-09/278. As additional information, you can add information about the checkpoint indicated in the certificate of registration of a legal entity (Letter of the Ministry of Finance of Russia dated May 14, 2007 N 03-01-10/4-96).

Rows 3" Shipper and his address" and 4 " Consignee and his address" fill out invoices only when selling goods. If the seller and the shipper are the same person, write “the same person” on page 3. Otherwise, indicate the full or abbreviated name of the shipper and his postal address. In this case, the name of the shipper must coincide with the data specified in its constituent documents.

On line 4 of the invoice, reflect the full or abbreviated name of the consignee in accordance with the constituent documents, and his postal address. When drawing up an invoice for work performed (services rendered), dashes are placed on pages 3 and 4. This is stated in Appendix No. 1 to Rules No. 914.

On page 4 of the invoice, you cannot write “aka” if the buyer and consignee are the same person. It is necessary to indicate the full or abbreviated name of the consignee in accordance with the constituent documents and his postal address, and on page 6 - reflect the full or abbreviated name of the buyer in accordance with the constituent documents. Such rules are provided for in Appendix No. 1 to Rules No. 914, as well as in Letter of the Ministry of Finance of Russia dated July 21, 2008 No. 03-07-09/21.

However, in some cases it is permissible to indicate “the same person” on page 4. So, if the buyer and the consignee are the same person and the name and address of the buyer are indicated on the invoice, it is not necessary to re-enter the same data on page 4. If this line indicates “same,” an invoice issued in this way cannot be a basis for refusing a VAT deduction. Indicating the details of the buyer and consignee (if they coincide in one person) in only one line of the invoice will not prevent the tax inspectorate from establishing the address of the counterparty in the transaction, and will not create a situation related to unjustified deduction of VAT. This point of view is also supported by arbitration courts (Resolutions of the Federal Antimonopoly Service of the East Siberian District dated December 14, 2006 N A19-16204/06-15-Ф02-6670/06-С1, Moscow District dated August 9, 2006, August 11, 2006 N KA-A40/ 7352-06, Volga District dated 10/02/2007 in case No. A72-6677/06-12/228).

In principle, on January 1, 2010, changes to paragraph 2 of Art. 169 of the Tax Code of the Russian Federation, according to which errors in invoices that do not prevent the tax authorities from identifying the seller, the buyer of goods (work, services), property rights, the name of the goods (work, services), property rights, their cost, as well as the rate during an audit tax are not grounds for refusal to deduct VAT (Law No. 318-FZ).

The invoice must indicate shipper and consignee index, since the index is an integral part of the address (Article 2 of the Federal Law of July 17, 1999 N 176-FZ). Otherwise, during the inspection, inspectors may refuse to deduct the “input” VAT from the buyer, because the invoice does not contain all the required details (clause 2 of Article 169 of the Tax Code of the Russian Federation). In court, of course, this can be challenged (Resolution of the Federal Antimonopoly Service of the Central District dated 09.08.2005 N A09-19586/04-13), but how many unpleasant moments!

If the products are shipped to the location of a separate division, the name of the separate division in accordance with the constituent documents and its postal address should be indicated on page 4 “Consignee and his address” of the invoice. This conclusion can be made by decoding the Composition of Invoice Indicators specified in Appendix No. 1 to Rules No. 914.

Row 5" To the payment document"Fill out invoices:

Upon receipt of advances (partial payment) for upcoming deliveries of goods (performance of work, provision of services) (clause 4, clause 5, article 169 of the Tax Code of the Russian Federation);

When shipping goods (performing work, providing services) on account of previously received advances (partial payment). In this case, on page 5 you need to indicate the details of the buyer’s (customer’s) payment document to which he transferred the advance (partial payment) (clause 4, clause 5, article 169);

When selling goods (performing work, providing services) for cash. In this case, you must indicate the sales receipt number and date of purchase.

If you receive payment (partial payment) in non-monetary form, put a dash in page 5.

Line 5 of the invoice is not completed:

If, on account of the sale, the buyer (customer) did not transfer an advance (partial payment) to the seller (performer) (clause 4, clause 5, article 169 of the Tax Code of the Russian Federation);

If the advance payment (partial payment) was received by the seller (performer) on the day of shipment of goods (performance of work, provision of services) (Letter of the Ministry of Finance of Russia dated March 30, 2009 N 03-07-09/14).

In this line, instead of the details of the cash receipt, you cannot indicate the details of the receipt for the cash receipt order if the invoice is issued after the goods have been shipped, and an advance payment for the upcoming shipment is received from the buyer in cash at the cash desk, because When selling goods (providing services, performing work) for cash, page 5 of the invoice must contain the number and date of the cash receipt. If this condition is not met, upon inspection the inspectors will recognize the invoice as having been drawn up in violation of the rules. It is impossible to deduct VAT on it (clause 2 of Article 169).

The deduction can only be obtained if you have a cash receipt, regardless of the presence of a receipt for the cash receipt order (Letters of the Ministry of Finance of Russia dated 04/24/2006 N 03-04-09/07, dated 10/04/2005 N 03-04-04/03).

However, sometimes organizations can claim a VAT deduction in the absence of a cash receipt. Receiving a VAT deduction does not require a cash receipt. Therefore, in the history of judicial proceedings there are also decisions in favor of taxpayers, although they are quite old (Resolutions of the Federal Antimonopoly Service of the East Siberian District dated December 1, 2005 N A19-10794/05-20-F02-6012/05-S1, Far Eastern District dated February 11, 2005 N Ф03-А51/04-2/4332).

The question arises: how to correctly fill out page 5 of the shipment invoice if the advance payment for the delivery was transferred in parts (several payment orders)? In this case, on page 5 you need to indicate the details (numbers and dates) of all payment orders (clause 4, clause 5, article 169 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of Russia dated March 28, 2007 N 03-02-07/1-140).

When reflecting the buyer's details on the invoice, please include the following information. In line 6, reflect the full or abbreviated name of the buyer; on page 6a - the buyer's address. The name and address of the buyer must correspond to the data specified in its constituent documents. In line 6b, indicate the buyer’s tax identification number and checkpoint.

When transferring goods (work, services) free of charge, when the circle of persons in whose favor the sale is taking place is not defined (for example, when distributing souvenirs to the organization’s customers), an invoice should be issued for the entire amount of transferred goods (work, services). In this case, dashes should be added to pages 4, 6, 6a, 6b.

The following information is indicated in columns 1 - 11 of the invoice. In column 1 - respectively Name of product(description of work performed, services provided), property rights. This procedure applies both during sales and upon receipt of payment (partial payment) (Appendix No. 1 to Rules No. 914).

You can also issue an invoice reflecting the trademark in a foreign language, if it is contained in the certificate of conformity for the product. In this case, the name of the product must be indicated in Russian (clause 9 of the Regulations on accounting and financial statements, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n, Letter of the Federal Tax Service of Russia dated December 10, 2004 N 03-1-08/2472/ 16, Resolution of the Federal Antimonopoly Service of the Ural District dated September 22, 2009 N F09-7082/09-C2 in case N A07-425/2009). If a trademark is registered in a foreign language, it is allowed to preserve its spelling in the form in which it is (Article 6 of the Convention for the Protection of Industrial Property of March 20, 1883). For example, it would be correct to fill out gr. 1 invoice as follows: "Nokia 15S-09 phone".

You can fill out one invoice for both goods and services at the same time. In this case, services (work) and goods in the invoice must be separated into independent items (Letter of the Ministry of Finance of Russia dated May 24, 2006 N 03-04-10/07). In addition, when issuing one invoice for goods shipped and work performed (services rendered), it is necessary to fill out pages 3 and 4. If the organization ships goods, dashes cannot be placed in these lines (clause 3, clause 5, article 169 of the Tax Code RF, Appendix No. 1 to Rules No. 914). Similar explanations are contained in Letter of the Ministry of Finance of Russia dated October 30, 2009 N 03-07-09/51.

In column 1 “Name of goods (description of work performed, services rendered), property rights” of the invoice, it is necessary to decipher the composition of construction and installation work performed under the construction contract. After all, when performing work under a construction contract, in this column you need to provide a fairly detailed description of the work performed (clause 5, clause 5, article 169 of the Tax Code of the Russian Federation). For example, the name of the work should include “brickwork of walls”, “laying out and digging trenches for foundation construction”, “laying pipelines and cable networks”, “installation of interfloor ceilings”, etc. If several types of work are performed, the name of each of them must be reflected in gr. 1 separate line. Entries such as “construction and installation work for January”, “construction and installation work”, “work under a contract (act)” are not allowed in this column. Their presence is grounds for refusal to deduct VAT on the presented invoice. The Ministry of Finance of Russia adheres to a similar point of view in Letter dated December 14, 2007 N 03-01-15/16-453. This conclusion is confirmed by arbitration practice. In the Resolutions of the Federal Antimonopoly Service of the Moscow District dated 02.21.2008 N KA-A40/9651-07-P-2, the Ural District dated 07.24.2007 N F09-5711/07-S3, the courts came to the conclusion: the general description of goods (works, services) is violation of the rules for issuing invoices. Consequently, on the basis of such documents, “input” VAT cannot be deducted.

At the same time, there are court decisions recognizing the legality of VAT deductions on invoices, which provide a general description of goods (work, services) without deciphering them (Resolution of the Federal Antimonopoly Service of the East Siberian District dated February 22, 2007 N A19-17271/06-51- F02-577/07, Volga District dated December 6, 2006 in case No. A65-1254/2006-SA1-42, West Siberian District dated May 11, 2006 N F04-2611/2006(22305-A81-14)).

To save the customer from possible disputes with the tax office, the invoice should contain a specific list of work performed under the construction contract.

In column 2 of the invoice, indicate unit of measurement of goods (works, services)(if possible).

Column 3 must contain information about the quantity (volume) of goods (work, services, property rights) supplied according to the invoice based on the accepted units of measurement (if it is possible to indicate them).

In turn, if an organization performs work (provides services), gr. 2 and 3 may not be filled in. If it is not possible to fill in these lines, put dashes in them. This point of view is given in the Letter of the Ministry of Taxes and Taxes of Russia dated February 26, 2004 N 03-1-08/525/18. This conclusion is also confirmed by arbitration practice (Resolution of the FAS of the North Caucasus District dated March 22, 2007 N F08-1333/2007-554A).

Example . LLC "Yunga" (performer) and LLC "Viking" (customer) entered into an agreement dated October 1, 2010 No. 46 for the provision of intermediary services. According to the agreement, during October 2010, Yunga LLC provides priority display of Viking LLC goods in its retail outlets. The cost of services for October 2010, according to the agreement, is 177,000 rubles. (including VAT - 27,000 rubles). The acceptance certificate for the services provided was signed by the parties on November 1, 2010. On the same day, Yunga LLC presented Viking LLC with an invoice and registered it in the sales book.

Column 4 of the invoice should reflect the price (tariff) of the goods (works, services, property rights) per unit of measurement. The price is determined based on the terms of the contract. However, it should not include VAT. If state regulated prices are used, including VAT, indicate the price including tax.

In column 5, indicate the cost of the entire quantity of goods shipped (work performed, services provided, transferred property rights) without VAT.

In the cases listed below, in gr. 5 indicates the tax base determined in the manner provided for in paragraphs 3, 4, 5.1 of Art. 154, paragraphs 2 - 4 art. 155 of the Tax Code of the Russian Federation, i.e. inter-price difference including VAT. This procedure is provided for in Appendix 1 to Rules No. 914:

Sale of property accounted for at a cost that includes “input” VAT (clause 3 of Article 154);

Sales of agricultural products and processed products purchased from the population (clause 4 of article 154);

Sales of cars purchased for resale from citizens who are not VAT payers (clause 5.1 of Article 154);

Transfer of property rights (clauses 2 - 4 of Article 155).

The total cost of shipped goods (work, services, property rights), reflected in gr. 5, does not need to be indicated, even if several items of goods are shipped according to this invoice. After all, the “Total payable” indicator is not provided in this column. This conclusion is also confirmed by regulatory agencies (Letters of the Ministry of Finance of Russia dated November 14, 2006 N 03-04-09/19, Federal Tax Service of Russia for Moscow dated December 5, 2006 N 19-11/106032).

Example . LLC "Yunga" (seller) and LLC "Viking" (buyer) entered into a purchase and sale agreement dated October 15, 2010 N 157. According to the agreement, LLC "Yunga" supplies LLC "Viking" the following goods:

1) milk powder - 10,000 packets. The selling price of one package (excluding VAT) is 30 rubles/package. The total cost of the batch (excluding VAT) is 300,000 rubles. (10,000 packages x 30 rubles/package). Powdered milk is subject to VAT at a rate of 10% (List approved by Decree of the Government of the Russian Federation of December 31, 2004 N 908). Therefore, the amount of VAT that LLC "Yunga" presented to LLC "Viking" amounted to 30,000 rubles. (10,000 packages x 30 rubles/package x 10%). Thus, the total cost of a batch of milk powder (including VAT) is 330,000 rubles. (300,000 + 30,000);

2) sparkling water - 10,000 bottles. The selling price of one bottle (excluding VAT) is 15 rubles/bottle. The total cost of the batch (excluding VAT) is 150,000 rubles. (10,000 bottles x RUB 15/bottle). Carbonated water is subject to VAT at a rate of 18% (clause 3 of Article 164 of the Tax Code of the Russian Federation). Therefore, the amount of VAT that LLC "Yunga" presented to LLC "Viking" amounted to 27,000 rubles. (10,000 bottles x RUB 15/bottle x 18%). Thus, the total cost of a batch of sparkling water (including VAT) is 177,000 rubles. (150,000 + 27,000).

The goods were shipped on October 18, 2010. Yunga LLC presented an invoice to Viking LLC for the shipped goods and registered it in the sales book.

In column 6 of the invoice, reflect excise tax amount. Fill out this column only if you are selling excisable goods.

Column 7 must contain information about VAT rate applied to shipped goods (works, services, property rights).

In column 8 reflect VAT amount, calculated based on the applicable VAT rate (direct or calculated). The estimated VAT rate is indicated in this column when:

Sales of property accounted for at a cost that includes input VAT (clause 3 of Article 154 of the Tax Code of the Russian Federation);

Sales of agricultural products and their processed products purchased from the population (clause 4 of article 154);

Sales of cars purchased for resale from citizens who are not VAT payers (clause 5.1 of Article 154);

Transfer of property rights (clauses 2 - 4 of Article 155);

Receiving payment (partial payment) for upcoming deliveries of goods (performance of work, provision of services, transfer of property rights).

This procedure is provided for in Appendix No. 1 to Rules No. 914.

In column 9, indicate price the total quantity of goods shipped (work performed, services provided, transferred property rights) including the amount of VAT. When receiving payment (partial payment), indicate the received payment amount including VAT.

Columns 10 and 11 are filled in only for goods whose country of origin is not Russia (clause 5 of Article 169 of the Tax Code of the Russian Federation). In column 10 indicate country of origin of the goods. The name of the Customs Union of several states (for example, the European Union) may be indicated as such (Letter of the Ministry of Finance of Russia dated May 27, 2010 N 03-07-09/31). In column 11, indicate the number of the customs declaration.

With regard to goods imported into Russia from countries participating in the Customs Union, the following must be taken into account. In connection with the abolition of customs control at the internal borders of the Customs Union, the import of goods into Russia can be carried out without filing a customs declaration (Article 2 of the Customs Code of the Customs Union, Article 3 of the Treaty ratified by Federal Law No. 187-FZ of October 27, 2008). In such cases, it is not necessary to indicate the details of the customs declaration in the invoice (please put a dash in column 11).

In column 10 you cannot indicate the country of origin “Russia”. However, even if “RF” or “Russia” is entered in this column, this is not a violation when filling out an invoice (Letter of the Ministry of Taxation of Russia dated 07/05/2004 N 03-1-08/1485/18, Department of Tax Administration of Russia for Moscow dated 01/14/2004 N 24-11/01908).

When shipping imported goods, the organization must indicate the country of origin and customs declaration number on the invoice. In turn, the supplier of the goods must issue an invoice indicating the country of origin and the customs declaration number for a certain type of goods. In this case, the seller is responsible for ensuring that these details correspond to the details specified in the invoice that was issued to him when purchasing the goods. This is stated in paragraph 5 of Art. 169 of the Tax Code of the Russian Federation.

The transfer to a structural unit of goods, the acquisition costs of which are not taken into account when calculating income tax, is subject to VAT (clause 2, clause 1, article 146 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of Russia dated June 16, 2005 N 03-04-11/132) . When performing such operations, the organization must draw up invoices (clause 3 of Article 168 of the Tax Code of the Russian Federation).

As a general rule, an invoice must be drawn up within five days, counting from the day the goods were transferred to the structural unit (clause 3 of Article 168).

If goods are constantly shipped from the warehouse, an invoice can be issued for the entire amount of goods transferred during the tax period. Such clarifications on the issue of issuing invoices based on the results of the month are given in Letter of the Ministry of Finance of Russia dated July 18, 2005 N 03-04-11/166. In this case, in the invoice, in particular, indicate the price of the transferred goods and the amount of accrued VAT. In lines 4, 6, 6a, 6b, put dashes. This explanation of the procedure for drawing up invoices in the absence of certain indicators was given by the Ministry of Finance of Russia in Letter dated 07/05/2007 N 03-07-11/212. For the rest, fill out the invoice in the general manner.

Register the issued invoice in the sales book in the period when the goods were transferred (clause 16 of Rules No. 914). Keep the second copy of the invoice in the journal of issued invoices (clause 1 of Rules No. 914).

Example . LLC "Nil" purchases tea, coffee and sugar for distribution to the structural divisions of the organization. Expenses for the purchase of products are not taken into account when calculating income tax. In the second quarter of 2010, Nil LLC purchased for these purposes from a wholesale supplier:

10 packs of tea for 118 rubles. per pack (including VAT - 18 rubles);

10 cans of coffee for RUB 236. per jar (including VAT - 36 rubles);

10 packs of sugar for 110 rubles. per pack (including VAT - 10 rubles).

The total cost of products purchased by the organization was 4,640 rubles. ((118 RUR + 236 RUR + 110 RUR) x 10 pcs.), incl. VAT - 640 rub. ((18 RUR + 36 RUR + 10 RUR) x 10 pcs.). At the same time, in the accounting of Nil LLC, the purchase of products is reflected as follows:

D-t 10 K-t 60 - 4000 rub. (4640 - 640) - products intended for free transfer to the structural divisions of the organization have been credited to the warehouse;

D-t 19 K-t 60 - 640 rub. - reflects the amount of “input” VAT on food products (based on invoices issued by sellers);

D-t 68 (sub-account "Calculations for VAT") K-t 19 - 640 rub. - accepted for deduction of “input” VAT on products intended for free transfer to the structural divisions of the organization;

D-t 60 K-t 51 - 4640 rub. - paid for products.

During the second quarter of 2010, all purchased products were transferred to the customer service department. The accountant of Nil LLC charged VAT on the cost of the transferred products. Coffee and tea are subject to VAT at a rate of 18% (clause 3 of Article 164 of the Tax Code of the Russian Federation), sugar - at a rate of 10% (clause 1 of clause 2 of Article 164). The total amount of VAT payable to the budget was 640 rubles, including: on tea and coffee - 540 rubles. (3000 rubles x 18%), and for sugar - 100 rubles. (RUB 1000 x 10%). The following entries were made in accounting:

D-t 91/2 K-t 10 - 4000 rub. - a batch of products was transferred free of charge to the customer service department;

D-t 91/2 K-t 68 (sub-account "VAT calculations") - 640 rubles. - VAT payable to the budget has been accrued;

D-t 99 K-t 68 (sub-account "Calculations for income tax") - 928 rubles. (RUB 4,640 x 20%) - reflects a permanent tax liability for expenses not taken into account when taxing profits.

The accountant of Nil LLC drew up an invoice for the cost of the coffee, tea and sugar donated free of charge and registered it in the sales book.

Sometimes the question arises of how to fill out the form correctly. 11 invoices, if the organization sells goods previously received from abroad in international mail. A customs declaration was not issued upon receipt of the postal item. In this case gr. 11 do not fill out, since international postal items cannot be issued to their recipients without permission from customs (clause 3 of Article 312 of the Customs Code of the Customs Union, clause 190 of the Letter of the Federal Customs Service of Russia dated June 29, 2010 N 01-11/31847). If all the information necessary for customs control is contained in the documents for an international postal item, there is no need to submit a separate customs declaration (clause 4 of Article 293 of the Customs Code of the Russian Federation). Consequently, if an organization sells goods received by international mail, upon receipt of which a customs declaration was not drawn up, gr. 11 does not need to be filled out.

Is it necessary to fill out gr. 10 and 11, if the organization sells products produced by processing imported raw materials or assembling from imported components. The answer to this question depends on whether the processing of imported raw materials (assembly from imported components) led to the manufacture of a new product.

When selling imported products, the organization must indicate in the invoices issued the number of the cargo customs declaration (column 11) and the country of origin of the goods (column 10). The seller is responsible for ensuring that this data corresponds to the details specified in the shipping documents received by him (clause 5 of Article 169 of the Tax Code of the Russian Federation).

There is no definition of the concept of “country of origin of goods” in tax legislation. Therefore, when an organization sells products made from imported raw materials (assembled from imported components), it is necessary to turn to other branches of law, in particular to customs legislation (Clause 1 of Article 11 of the Tax Code of the Russian Federation).

In accordance with Art. 58 of the Customs Code of the Customs Union, the country of origin of goods is the country in which the goods were completely produced or subjected to sufficient processing. The criteria for sufficient processing are established in the Agreement on uniform rules for determining the country of origin of goods dated January 25, 2008, ratified by Federal Law dated December 22, 2008 N 257-FZ. In clause 4 of the Appendix to the said Agreement, it is determined that a product is considered to originate from a given country if, as a result of processing or manufacturing, there is a change in the classification code of goods according to the Commodity Nomenclature of Foreign Economic Activity of the Customs Union (TN FEA CU) at the level of any of the first four digits.

In addition, the Decision of the Customs Union Commission dated August 17, 2010 N 373 approved the List of operations that do not meet the requirements of sufficient processing. These include, but are not limited to: preparing goods for sale and transportation, disassembling and assembling packaging, simple assembly operations or disassembling goods piece by piece. This List is used when determining the status of goods manufactured (received) using foreign goods placed under the customs procedures of a free customs zone or free warehouse.

Thus, Russia is recognized as the country of origin of processed products if its code according to the Commodity Nomenclature of Foreign Economic Activity of the Customs Union differs from the code of imported raw materials (codes of imported components) at the level of any of the first four characters and (or) it was obtained as a result of operations not named in the List. In this case, when selling manufactured products, you need to issue the buyer an invoice with dashes in gr. 10 and 11. The same should be done when selling products made from finished parts (obtained during disassembly of equipment), the country of origin of which is not Russia.

If, after processing, the product code according to the Commodity Nomenclature of Foreign Economic Activity of the Customs Union at the level of any of the first four characters has not changed, or if the product was received as a result of operations included in the List, the data of the relevant details from the shipping documents received from the supplier must be entered into the specified columns of the invoice. Similar explanations are contained in Letters of the Ministry of Finance of Russia dated August 31, 2010 N 03-07-11/374, dated November 13, 2009 N 03-07-09/58, dated June 25, 2008 N 03-07-11/236. Most of the above Letters were prepared during the period of the previous customs legislation. But since the main criterion for determining the country of origin of goods (product code according to the Commodity Nomenclature of Foreign Economic Activity of the Customs Union) has not changed, the conclusions contained in these Letters can still be used as a guide today.

Example . Nil LLC purchases vulcanized rubber belts in Italy and produces drive belts from it. In the Customs Code of Foreign Economic Activity, all rubber products are combined into group 40 “Rubber, rubber and products made from them.” Wherein:

Class 4005 includes "unvulcanized rubber compounds in primary forms or in the form of plates, sheets or strips or strips";

Class 4008 includes "plates, sheets, strips or strips, rods and shaped sections of vulcanized rubber, other than hard rubber";

Class 4010 includes "conveyor or drive belts or belting of vulcanized rubber."

The raw materials purchased by Nil LLC belong to subgroup 4008. The finished products produced by the organization belong to subgroup 4010. Since the processing of imported raw materials leads to a change in two of the first four characters of the HS HS code and is not included in the list of operations that do not meet the requirements of sufficient processing, the country The origin of drive belts produced by Nil LLC is recognized as Russia.

After filling out all the required details of the invoice, it must be signed by the head and chief accountant of the organization (other persons authorized to do so by order of the head or by power of attorney on behalf of the organization).

An invoice is considered correctly drawn up if it is drawn up on several sheets in the case where there is no space on one sheet to indicate all the necessary information, since Art. 169 of the Tax Code of the Russian Federation does not provide for the requirement to draw up an invoice on one sheet. In this case, the details “Head of the organization” and “Chief accountant” are entered only on the last sheet of the invoice. At the same time, ensure continuous numbering of the invoice sheets. This clarification is given in Letter of the Ministry of Finance of Russia dated May 15, 2006 N 03-04-09/11.

An important point is the procedure for issuing a consolidated invoice, which the customer (customer-developer) transfers to the investor when concluding a construction contract between the customer (customer-developer) and the investor. In general, the procedure for drawing up a consolidated invoice is not chap. 21 of the Tax Code of the Russian Federation, nor Rules No. 914 do not regulate. Therefore, organizations should follow the recommendations of regulatory agencies on this issue.

Summary invoice draw up according to the same principles as the usual one, using for this the standard form approved by Decree of the Government of the Russian Federation N 914. In this case, gr. Fill out 1 - 11 invoices based on the fact that construction and installation work and materials (work, services) should be allocated as independent items. Fill out the consolidated invoice based on invoices received from contractors and suppliers, and primary documents. The cost of the customer’s (customer-developer’s) services for organizing construction should not be included in the consolidated invoice.

Draw up a consolidated invoice in duplicate after construction is completed (but no later than five days after the property is transferred to the investor’s balance sheet). Give one of the copies to the investor. On its basis, he will be able to deduct “input” VAT on contract work (clauses 1, 6 of Article 171 and clauses 1, 5 of Article 172 of the Tax Code of the Russian Federation). Attach copies of invoices received from contractors and suppliers, primary documents and payment documents. Keep your copy in the invoice journal (do not register it in the sales book).

For the cost of work construction organization issue a separate invoice in two copies, one of which must also be provided to the investor. On its basis, he will be able to submit input VAT on such work for deduction (clauses 1, 6 of Article 171 and clauses 1, 5 of Article 172 of the Tax Code of the Russian Federation). Register the second copy of this invoice in the sales ledger. Such clarifications are contained in Letters of the Ministry of Finance of Russia dated 05.12.2008 N 03-07-09/40, dated 24.05.2006 N 03-04-10/07 and the Federal Tax Service of Russia dated 07.09.2009 N 3-1-11/708@.

If the customer (customer-developer) applies a special tax regime, he does not have to issue the investor a consolidated invoice (as well as an invoice for the cost of work on organizing construction) with the allocated amount of VAT. This is due to the fact that the responsibility for drawing up invoices is assigned only to VAT payers (Article 169 of the Tax Code of the Russian Federation). Organizations that apply UTII are recognized as VAT payers only when importing goods (clause 4 of Article 346.26 of the Tax Code of the Russian Federation). Organizations using the "simplified tax" or Unified Agricultural Tax are recognized as VAT payers when importing goods, as well as when selling goods (work, services, property rights) under simple partnership agreements (trust management of property) and concession agreements (clause 3 of Article 346.1, p. 2, Article 346.11, Article 174.1 of the Tax Code of the Russian Federation). In relation to other transactions, organizations applying special tax regimes are not recognized as VAT payers and do not issue invoices with allocated VAT amounts. If such an organization nevertheless issues an invoice to the investor with the allocated amount of VAT, it will be obliged to transfer the entire amount of tax indicated in it to the budget (clause 1, clause 5, article 173 of the Tax Code of the Russian Federation). Similar explanations are contained in Letters of the Ministry of Finance of Russia dated 02/10/2006 N 03-11-04/2/33 and dated 09/09/2005 N 03-11-04/2/76. At the same time, the issue of applying VAT deductions based on invoices issued by organizations using special regimes is ambiguous.

Example . LLC "Stroyotdel" (customer-developer) and LLC "Plaza" (investor) entered into an agreement for the construction of an office building dated October 6, 2010 N 271. Based on the agreement, LLC "Stroyotdel" received an advance payment from LLC "Plaza". Its amount is equal to the cost of the work of Stroyotdel LLC in organizing construction and, according to the agreement, amounts to 8,260,000 rubles. (including VAT - RUB 1,260,000). The advance was transferred by payment order dated October 28, 2010 N 849. Upon receipt of the advance, Stroyotdel LLC drew up an invoice dated October 28, 2010 N 527 in an abbreviated form in two copies, one of which was transferred to Plaza LLC, and the second was registered in sales book.

Stroyotdel LLC hired two contractors for the construction of the facility. The cost of the work performed by each of them amounted to 5,900,000 rubles. (including VAT - 900,000 rubles). The total cost of work performed by contractors amounted to RUB 11,800,000. (including VAT - RUB 1,800,000). The materials used in construction were purchased by Stroyotdel LLC from other organizations. In total, 23,600,000 rubles worth of materials were spent. (including VAT - RUB 3,600,000).

Construction was completed on February 20, 2011. Upon completion of construction, Stroyotdel LLC presented Plaza LLC with a consolidated invoice dated February 20, 2011 N 57, along with copies of invoices received from contractors and material suppliers. At the same time, Stroyotdel LLC issued an invoice dated 02/20/2011 N 58 for the cost of work on organizing construction, the second copy of which was registered in the sales book.

If the construction is financed by several investors, the contracting organization must issue a consolidated invoice to each of them. At the same time, you need to fill out consolidated invoices based on the share of participation of each investor in the construction. Determine the share on the basis of a summary statement of construction costs, a certificate of calculation and other documents. Such clarifications are contained in Letter of the Federal Tax Service of Russia dated December 9, 2004 N 03-1-08/2467/17@.

Some arbitration courts also confirm the legality of this approach (see Resolution of the Federal Antimonopoly Service of the North-Western District dated 02/09/2007 in case No. A66-11018/2004).

Example . LLC "Stroyotdel" (customer-developer) entered into an agreement for the construction of an office building dated October 6, 2010 N 271. The investors under this agreement are LLC "Plaza" and LLC "Kiparis". At the same time, Plaza LLC, according to the agreement, finances 60% of the construction cost, and Cypress LLC - 40%. Investors transferred advances for construction work to the bank account of Stroyotdel LLC:

LLC "Plaza" - payment order dated October 28, 2010 N 849 in the amount of 6,000,000 rubles;

LLC "Kiparis" - payment order dated October 27, 2010 N 439 in the amount of 4,000,000 rubles.

Upon receipt of advances, Stroyotdel LLC amounted to:

Invoice dated October 28, 2010 N 263 in an abbreviated form in two copies, one of which was issued by Plaza LLC, and the other was registered in the sales book;

Invoice dated October 28, 2010 N 264 in an abbreviated form in two copies, one of which was issued by Kiparis LLC, and the other was registered in the sales book.

Stroyotdel LLC hired two contractors for the construction of the facility. The cost of the work performed by each of them amounted to 5,900,000 rubles. (including VAT - 900,000 rubles). The total cost of work performed by contractors is RUB 11,800,000. (including VAT - RUB 1,800,000). The materials used in construction were purchased by Stroyotdel LLC from other organizations. In total, 23,600,000 rubles worth of materials were spent. (including VAT - RUB 3,600,000).

Construction was completed on February 20, 2011. To provide investors with consolidated invoices, Stroyotdel LLC's accountant allocated construction costs to investors in proportion to their contributions. As a result, the cost of work performed by contractors amounted to:

LLC "Plaza" - 7,080,000 rubles. (RUB 11,800,000 x 60%), incl. VAT - 1,080,000 rub. (RUB 1,800,000 x 60%);

LLC "Kiparis" - 4,720,000 rubles. (RUB 11,800,000 x 40%), incl. VAT - 720,000 rub. (RUB 1,800,000 x 40%).

The cost of construction materials used was for:

LLC "Plaza" - 14,160,000 rubles. (RUB 23,600,000 x 60%), incl. VAT - 2,160,000 rub. (RUB 3,600,000 x 60%);

LLC "Kiparis" - 9,440,000 rubles. (RUB 23,600,000 x 40%), incl. VAT - 1,440,000 rub. (RUB 3,600,000 x 40%).

Upon completion of construction, LLC "Stroyotdel" presented LLC "Plaza" with a consolidated invoice dated 02/20/2011 N 47 and LLC "Kiparis" - a consolidated invoice dated 20/02/2011 N 48 along with copies of invoices received from contractors and suppliers materials.

Receipt of a penalty from the buyer is considered as the receipt of amounts associated with payment for goods (work, services). They are included in the VAT calculation base (clause 2, clause 1, article 162 of the Tax Code of the Russian Federation). Therefore, on the date of receipt of money, write out an invoice in one copy and register it in the sales book (clause 19 of Rules No. 914).

Example . Plaza LLC shipped goods to the counterparty under a purchase and sale agreement. Goods sold are subject to VAT at a rate of 18%. The buyer did not make payment within the period specified in the contract. For violation of obligations, the agreement of the parties provided for a penalty. Its amount, calculated in accordance with the terms of the agreement, amounted to 35,400 rubles.

The counterparty refused to voluntarily pay the amount of the penalty. To recover the penalty, Plaza LLC filed a claim in the arbitration court. On October 18, 2010, the decision (ruling) of the arbitration court to collect a penalty from the buyer in the above amount came into force. And on October 20, the counterparty transferred the full amount of the penalty to the settlement account of Plaza LLC. At the same time, the accountant of Plaza LLC made the following entries in the accounting:

D-t 76/2 K-t 91/1 - 35,400 rub. - reflects the amount of the penalty based on the court decision;

D-t 51 K-t 76/2 - 35,400 rub. - funds were transferred to the settlement account of Plaza LLC to pay the penalty;

D-t 91/2 K-t 68 (sub-account "VAT calculations") - 5,400 rubles. (RUB 35,400 x 18: 118) - VAT is charged for payment to the budget.

For the amount of funds received to pay the penalty, the accountant of Plaza LLC issued an invoice in one copy and registered it in the sales book (clause 19 of Rules No. 914).

Interest received under a trade credit agreement is included in the VAT calculation base (clause 3, clause 1, article 162 of the Tax Code of the Russian Federation). Therefore, on the date of receipt of funds, write out an invoice in one copy and register it in the sales book (clause 19 of Rules No. 914).

Example . On October 22, 2010, Primus LLC (lender) provided a commodity loan for a month to the borrower Vector LLC in the form of 1000 tons of coal worth 1200 rubles/t excluding VAT. In accordance with the terms of the agreement, on November 22, 2010, Vector LLC must return 1000 tons of coal of similar quality. As payment for the loan provided, the borrower must pay the lender 10,000 rubles.

On November 22, Vector LLC transferred 1,000 tons of coal to Primus LLC (the entire volume of the trade credit) and transferred 10,000 rubles to its bank account. In the working chart of accounts of Primus LLC (approved as an appendix to the accounting policy), account 76 “Settlements with various debtors and creditors” provides a subaccount “Settlements with the borrower” (for accounting for settlements under a trade credit agreement).

The transfer of property under a trade credit agreement is subject to VAT. The tax base in this case will be the cost of the goods transferred (Article 154 of the Tax Code of the Russian Federation). Coal is subject to VAT at a rate of 18% (clause 3 of Article 164 of the Tax Code of the Russian Federation).

To calculate VAT on interest on a trade loan, the accountant of Primus LLC calculated their amount for 31 days (from October 23 to November 22), based on the refinancing rate. From October 22 to November 22, the refinancing rate is 7.75% per annum. The amount of interest calculated based on the refinancing rate is 9320.38 rubles. ((1000 t x 1200 rub/t x 1.18) x 7.75%: 365 days x 31 days).

The amount of VAT on interest received under a trade credit agreement is 103.67 rubles. ((RUB 10,000 - RUB 9,320.38) x 18: 118).

For the amount of interest on a trade loan, the accountant of Primus LLC issued an invoice in one copy and registered it in the sales book (clause 19 of Rules No. 914). At the same time, the accountant of Primus LLC made the following entries in the accounting:

Dt 76 (sub-account "Settlements with the borrower") Kt 41 - 1,200,000 rubles. (1000 t x 1200 rub/t) - reflects the transfer of coal under a trade credit agreement;

D-t 76 (sub-account "Settlements with the borrower") K-t 68 (sub-account "Settlements for VAT") - 216,000 rubles. (RUB 1,200,000 x 18%) - VAT is charged when transferring goods on credit;

D-t 58/3 K-t 76 (sub-account "Settlements with the borrower") - 1,416,000 rubles. (1,200,000 + 216,000) - reflects the amount of the issued trade loan;

D-t 41 K-t 76 (sub-account "Settlements with the borrower") - 1,200,000 rubles. - 1000 tons of coal were returned;

D-t 19 K-t 76 (sub-account "Settlements with the borrower") - 216,000 rubles. - VAT is taken into account on the cost of the returned goods based on the borrower’s invoice;

Dt 76 (sub-account "Settlements with the borrower") Kt 58/3 - 1,416,000 rubles. - the return of the trade credit is reflected;

D-t 68 (sub-account "Calculations for VAT") K-t 19 - 216,000 rub. - the amount of VAT is accepted for deduction based on the borrower’s invoice;

Dt 76 (subaccount "Settlements with the borrower") Kt 91/1 - 10,000 rubles. - interest was accrued under the commodity loan agreement within the terms established by the agreement;

D-t 51 K-t 76 (sub-account "Settlements with the borrower") - 10,000 rubles. - the amount of interest was received as a fee for using a trade loan;

D-t 91/2 K-t 68 (sub-account "VAT calculations") - 103.67 rubles. - VAT is charged on interest on a trade loan exceeding the refinancing rate.

Insurance compensation received under an insurance contract for the risk of non-fulfillment of contractual obligations by the counterparty is included in the VAT calculation base (clause 4, clause 1, article 162 of the Tax Code of the Russian Federation). Therefore, on the date of receipt of funds, write out an invoice in one copy and register it in the sales book (clause 19 of Rules No. 914).

Example . On October 22, 2010, Primus LLC sold to Vector LLC, under a supply agreement, a batch of goods subject to VAT at a rate of 18%. Since Primus LLC had not previously cooperated with Vector LLC, the risk of non-payment for the goods by the buyer was insured.

Thus, Primus LLC entered into a corresponding agreement with the insurance company. The insurance payment upon the occurrence of an insured event, according to the concluded insurance contract, is 354,000 rubles.

According to the supply agreement, Vector LLC was supposed to pay for the goods no later than November 25, 2010. However, the buyer did not fulfill its obligations, and on December 6, Primus LLC received 354,000 rubles from the insurance company. insurance compensation. From this amount, the accountant charged VAT in the amount of 54,000 rubles. (RUB 354,000 x 18: 118). For the amount of the insurance compensation received, the accountant of Primus LLC issued an invoice in one copy and registered it in the sales book (clause 19 of Rules No. 914).

The current invoice form is attached to Resolution No. 1137 dated 12/26/11. The purpose of the document is to justify the possibility of VAT refund for the buyer. Its formation is carried out by the seller for the client upon the fact of a shipping operation or receipt of an advance amount for future transactions.

Why do you need an invoice?

You can reimburse the added tax from the budget by indicating this amount in your VAT return. Filling out the declaration is carried out on the basis of indicators in the Books of Purchases and Sales, which payers of the added tax are required to maintain. Data is entered into these books from received and issued invoices. Those received are recorded in the Purchase Book, and those issued are recorded in the Sales Book.

In order to reimburse the added tax paid to the supplier (seller) from the budget, the buyer must go through the following steps:

Receive an invoice from the seller;
Enter its details, cost and quantitative indicators into the Purchase Book;
Transfer indicators from books to declaration.

The buyer’s task is to receive the s/f from the seller in a timely manner; laws in the Russian Federation set a period of 5 days from the date of shipment or receipt of prepayment. The period is calculated in calendar days. The seller’s task is to correctly draw up the s/f so that the client does not have problems in the future with reimbursement of the added tax.

Who issues invoices?

The following persons prepare s/f for their clients:

VAT payers;
Persons in special regimes in cases where they carry out transactions subject to added tax;
Persons exempt from VAT but performing taxable transactions;
Intermediaries acting in the interests of the principal or principal in the sale of their goods.

When receiving an advance, an invoice is drawn up twice - upon receipt of money from the buyer and at the time of shipment to account for the funds received.

At the same time, in the s/f drawn up upon receipt of advance money, the amount of VAT allocated from the amount of the advance is indicated. The s/f compiled upon shipment indicates the amount of VAT added to the sales price.

When editing a previously generated invoice, a corrected invoice is drawn up instead of an erroneous one, if the error is caused by a typo, incorrect calculations, or shortcomings. And if the errors are significant and associated with changes in quantity or price, then in addition to the previously prepared c/f, an adjustment invoice is issued - an independent document that complements the previously issued one.

Who doesn't issue an invoice?

The following should not be drawn up:

Persons performing transactions exempt from VAT;
Persons engaged in retail trade, catering, as well as providing other services to the public for cash (if the seller issues a check or BSO to the buyer);
Persons under special regimes (with the exception of some individual operations);
Persons who have received an advance from a client for upcoming shipments of goods taxed at 0%, exempt from VAT under Art. 149 or 145, as well as valuables whose production cycle lasts more than six months.
When formalizing the agreement of the parties on the absence of an obligation to issue a tax due to its uselessness for the buyer (the latter does not need to pay and reimburse additional tax).

The seller has the right not to issue an invoice if the client does not require one.

For example, the buyer is exempt from VAT and does not have the right to deduction, therefore he does not need a s/f. The law allows in this situation not to issue invoices if there is consent of both parties, mutually signed. This statement is confirmed by clause 3 of Article 169 of the Tax Code of the Russian Federation. It must be remembered that despite the fact that the buyer does not need the s/f, the seller needs it to register in the Sales Book, on the basis of which the tax payable is calculated. Therefore, the s/f must still be generated, but it does not have to be sent to the client.

In what form are invoices issued?

There are two formats available for sellers - electronic and paper. You can choose any convenient format. However, to generate invoices electronically, you need to connect to the Operator, which will provide electronic communication through TCS between counterparties. In this case, participants in electronic document management should enter into an agreement on the exchange of documents in electronic form through TKS.

A paper s/f is drawn up for the client and for yourself, that is, two identical copies are formed.

Invoices must be issued after the seller has the appropriate grounds:

Shipment;
Transfer of property rights;
Receiving an advance payment.

It is not recommended to register s/f before the occurrence of these events, however, it is not prohibited by current legislation. In this case, the tax office is of the opinion that this is not necessary, and judicial practice contains cases where the truth remained on the side of the seller who issued the invoice on an earlier date.

Delays in registration are not allowed - the date of discharge must fall within any of the 5 calendar days allotted for registration.

It is allowed to set one s/f for several sold batches of goods and materials, if all shipments occur on the same day for one client.

Filling out an invoice

The form can be found in the appendix. 1 to Resolution No. 1137, prepared by the Government of the Russian Federation. The execution of this document is subject to specific requirements set forth in the Tax Code of the Russian Federation (Article 169).

The buyer’s ability to recover VAT depends on how correctly the invoice is filled out. If the s/f does not include all the necessary mandatory details, or the filling is done incorrectly, the buyer will be able to register the s/f in his Purchase Book, but the tax office may subsequently refuse to refund the tax on this invoice.

When receiving a s/f from the seller, the buyer should check the form to ensure its correctness and the presence of the necessary information and details. If something does not suit the buyer, he can contact the seller with a request for correction, in which case the current s/f is destroyed and a new one is formed with the same number and date, with the correct details. The difference between the corrected version will be the availability of information about the number and date of the correction.

If there are empty columns and lines in the s/f table, they need to be crossed out. The absence of dashes will not make the s/f invalid, but there is a risk of adding additional erroneous information to the blank lines.

The approved invoice form contains a comprehensive set of details, which are sufficient to indicate all the necessary indicators. At the same time, the seller retains the right to supplement the existing fields and columns with the necessary information. The main thing is not to remove or shorten the information existing in the form.

Filling out invoice fields

Field number	Information to be filled in
1	Invoice no. The Tax Code of the Russian Federation does not impose any special requirements for numbering. Usually the numbering is sequential from the beginning of the year (month or quarter with a large number of shipments), but another numbering method can be chosen, which is fixed in the accounting tax policy. It would be good if explanatory letters and dividing marks were added to the number. For example, for invoices generated in connection with shipments and receipt of advances, different letter designations may be indicated in the numbering. Separators (for example, “/”) are used when independent shipments are carried out by separate units. It is not allowed to assign the same number to different invoices, so the numbering must be strictly monitored, avoiding accidental or intentional repetition. Violation of the numbering does not make the s/f invalid. The date must correspond to the current day of discharge. It must fall within 5 days from the date of shipment or receipt of the advance amount.
1a	Field to reflect the number and date of correction. This special line is filled in when the s/f is corrected due to an error made in it (typo, incorrect calculations). The current number of corrections is indicated, as well as the assigned number.
2	The name of the seller – from the constituent documents, full or abbreviated.
2a	The seller's address is taken from the constituent documentation. That is, this is the address that was indicated at the time of submitting documents to the tax office for registration of a legal entity. Must include the name of the city, zip code, street, house, apartment, office. Address elements may be indicated with abbreviations.
2b	TIN and checkpoint. Important details, errors in which are not allowed. Absence or incorrect data will not allow the buyer to receive a tax deduction for this s/f. The details are taken from the tax certificate issued in connection with registration during formation.
3	Information about the consignor - the owner of the shipped valuables. Also in this role may be the owner of the warehouse, who, on behalf of the owner of the goods, acts as a shipper. Often the seller is also the consignor, in which case “he” is written in this field. If you wish, you can re-enter the seller's details; this will not be a violation. The shipper's address must match the postal address. This field is filled in only when shipping goods. When services, work are provided, or advances are received, the field is not filled in.
4	Information about the consignee - the person to whom the cargo is intended. Information about the name and postal address of this person is provided. However, it is not prohibited, if necessary, to indicate a legal or actual address instead of a postal address. The field is filled in only when goods are shipped; in other situations, a dash is added.
5	Details of the payment slip confirming payment of the tax amount. When an advance is received, information about the payment order on the basis of which it was received is provided. You do not need to fill out this field if payment was received on the day of the shipment transaction or later.
6	Buyer's name – filling is identical to field 2.
6a	Elements of the buyer's address are similar to field 2a.
6b	INN and KPP of the buyer - filling in the same way as field 2b.
7	Information about currency is a required detail. For the Russian ruble the code is 643.
Filling out table columns
1, 2 and 2a	Information about the name of the product and its unit of measurement.
3	Quantity of each item.
4	Price excluding tax per unit.
5	Position value excluding tax.
6	The excise tax amount is filled in for the corresponding group of goods.
7	VAT rate.
8	The tax amount must correspond to the result of multiplying the indicators in columns 5 and 7.
9	Cost with tax.
10 and 10a	Origin of goods.
11	Details of the customs declaration.

The invoice is signed by the manager, chief accountant or persons replacing them on the basis of an order or power of attorney. This form does not require printing.

Example of filling out an invoice

An example of filling out an invoice for shipment

Invoice is a tax document in which the seller indicates the cost of goods sold, work performed, services rendered or property rights transferred. All organizations that pay VAT are required to compile it. Based on invoices, sales and purchase books are formed.

Registration and filling of invoices

How to fill out an invoice? Starting from January 24, 2012, a new invoice form came into force, approved by Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137. The following information was added to the new invoice: name and currency code, unit of measurement code, digital country code origin of the goods.

In field (1) we indicate the number and date of the invoice.

In line (1a) we enter the number and date of the correction made to the original version of the invoice or a dash if there are no corrections.

In field (2) we write the full or abbreviated name of the seller - a legal entity or the full name of an individual entrepreneur.

In line (2a) we indicate the legal address of the seller in accordance with the constituent documents.

In field (2b) we enter the identification number and reason code for registering the seller as a taxpayer.

In line (3) we write the full or abbreviated name of the shipper - a legal entity or the full name of an individual entrepreneur and his postal address. If the consignor is the same person as the seller, we write “same person” in this line. If the invoice is issued not for goods, but for work performed, services rendered, property rights, put a dash in this line.

In field (4) we write the full or abbreviated name of the consignee - a legal entity or the full name of an individual entrepreneur and his postal address. As in the case of the shipper in line (3), if the invoice is issued not for goods, but for work performed, services rendered, property rights, we put a dash in this field.

In line (5) we put the date and number of the payment document or cash receipt. In the case of drawing up an invoice upon receipt of payment, prepayment for upcoming deliveries of goods, performance of work, provision of services, transfer of property rights using a non-cash form of payment, put a dash in this line.

In field (6) we indicate the full or abbreviated name of the buyer - a legal entity or the full name of an individual entrepreneur.

In line (6a) we indicate the legal address of the buyer in accordance with the constituent documents.

In field (6b) we enter the identification number and reason code for registering the buyer as a taxpayer.

In line (7) we enter the name and code of the currency in accordance with the All-Russian Classifier of Currencies.

Let's move on to filling out the table.

In column 1 we indicate the name of the goods supplied, work performed, services provided, property rights transferred.

In columns 2 and 2a we put the code and symbol of the unit of measurement of goods supplied, work performed, services rendered, transferred property rights in accordance with the All-Russian Classifier of Units of Measurement or a dash in the absence of indicators.

In column 3 we enter the quantity (volume) of goods supplied (work performed, services rendered), transferred property rights, or a dash if there are no indicators.

In column 4 we indicate the price (tariff) of the goods, work performed, service rendered, transferred property rights per unit of measurement under the contract, excluding VAT, and in the case of using state regulated prices (tariffs) that include VAT, taking into account the amount of VAT or a dash in the absence of an indicator.

In column 5 we write the cost of the total quantity of goods supplied, work performed, services rendered, transferred property rights without VAT.

In column 6 we indicate the amount of excise duty on excisable goods, otherwise we write “without excise tax”.

In column 7 we indicate the tax rate. For operations specified in clause 5 of Art. 168 of the Tax Code of the Russian Federation, we write “without VAT”.

In column 8 we enter the amount of VAT based on the applicable tax rates.

In column 9 we indicate the cost of the total quantity of goods supplied, work performed, services rendered, transferred property rights, taking into account the amount of VAT, and in the case of receiving the amount of payment, partial payment for upcoming deliveries of goods, performance of work, provision of services, transfer of property rights - received amount of payment, partial payment.

In columns 10 and 10a we put the digital code and the short name of the country of origin of the product in accordance with the All-Russian Classifier of Countries of the World (if the country of origin is the Russian Federation, these fields are not filled in).

In column 11 we put the customs declaration number if the country of origin of the goods is not the Russian Federation.

Note. In the invoice for the advance payment, issued upon receipt of payment, partial payment for upcoming deliveries of goods, provision of services, performance of work, transfer of property rights, in fields (3) and (4) and columns 2 - 6, 10 - 11 of the table we indicate dashes.

The invoice is signed by the head of the organization or another authorized person, chief accountant or other authorized person / individual entrepreneur, indicating the details of the state registration certificate and the seal of the selling organization (contractor) is affixed.

The invoice is drawn up on a sheet of A-4 format, the document is printed in two copies: one remains with the seller (contractor), the second is given to the buyer (customer).

Invoice - very important document, the requirements for registration and application of which are regulated by the current legislation of the Russian Federation.

As of today, the form approved by Decree of the Government of the Russian Federation No. 1137 of December 26, 2011, as amended by Act No. 625 of May 25, 2017, is designated as relevant. It is important to know that you can add additional lines, if they contain information that is very important for the organization.

Legislative acts do not distinguish separate forms of s/f for use depending on the field of activity: sale of goods or provision of services. These documents perform one function - are confirmatory in the process of forming the tax base for VAT.

The invoice is mandatory for use in the document flow of organizations that are VAT payers (companies carrying out work using the general taxation regime (except for income under Article 149 of the Tax Code of the Russian Federation, clause 2).

Enterprises that conduct business activities on the basis of the patent system, simplified tax system or unified income tax are exempt from the obligation to use s/f.

Exists a number of isolated cases, when such companies need to issue invoices:

when carrying out import transactions;
participation in the import of services as an agent (Article 161 of the Tax Code of the Russian Federation);
performing actions under a simple partnership or trust management agreement (Article 174.1 of the Tax Code of the Russian Federation).

Grouping s/f

Since there is no separate identification of the document form by type of object of sale, it is applicable for transactions for the provision of services general classification of s/f:

Standard– for the implementation of works or services.
Advance– issued when registering an advance payment for the upcoming sale.
Corrective– the form is intended for making corrections to previously provided documents due to changes in the document completion rates.

Each of the above types requires compliance with special design rules. Let us consider in detail the procedure for compiling each of the forms.

IN first line The document must indicate the serial number and date of registration.

According to paragraphs. “e, zh” clause 1 of the Rules for filling out is permissible not to fill out lines 3 And 4 forms (name and location of the sender and recipient of the goods).

IN fifth line It is necessary to indicate a payment document if payment was made before the sale was completed. In case of postpayment, the line remains blank.

"Buyer" field We also fill out in strict accordance with the name of the company.

Following– legal address of the buyer and INN/KPP, respectively.

Seventh is provided to indicate the currency of mutual settlements and its OKV code.

Eighth line entered into the document from 07/01/2017 and is filled out only when participating in a government contract.

Then comes tabular part of the document. Let's look at filling out the columns in order:

We indicate the name of the service provided, the work performed.
The unit of measurement code is a three-digit number from OKEI.
We also use the symbol from the previous reference book. No need to come up with abbreviations yourself.
We indicate the volume of the service being sold.
Price per unit volume.
The sales amount excluding VAT is entered in this column.
The column is intended for goods with an excise stamp.
In the tax rate field, enter the tax rate applicable to the company.
The tax amount billed to the buyer. This number will be a VAT deduction from the customer.
We indicate the full cost of services, incl. VAT.
The next three columns of the form (10, 10a and 11) remain empty.

Under the tabular part there is a line of approval, namely, the signatures of the head of the enterprise and the chief accountant. It is permissible for signatures to be affixed by authorized persons with the obligatory indication of the document according to which they are endowed with such rights.

Prepayment

S/f for advance– a variation of the standard edition. The drafting procedure copies the above provisions with the exception of some fields, the filling of which becomes optional for this type of document: 2, 2a, 5.

Correction

This document form is used for making corrections in the information of the previously formed and presented to the buyer s/f. The second line of the document title is required to be filled in: the serial number and date of the adjustment being made. Also, an additional one with the prefix A is added to column 1 of the tabular form. It contains information about the changes that occurred line by line.

Also, this s/f form is supplemented with graphs of the final results for the delta: total increase or decrease.

Regarding the remaining columns, they mostly duplicate the information of the original document, with the exception of the difference in quantitative or monetary indicators.

Presentation deadline

Filling out the act and invoice for services provided in 1C - see the video below.