What is this - invoice: definition of concept with simple words and features of using the document. The Ministry of Finance allowed billing invoices once a month: how to do the invoice in Russian correctly

Invoice - This is a document of a strictly established sample, which is discharged by the seller to the buyer after the purchase of goods and serves as the basis for making a deduction or reimbursement of value added tax.

In accordance with Art. 169 of the Tax Code of the Russian Federation the taxpayer is obliged to compile invoices and conduct on their basis of the accounting magazines received and invoices, books of shopping and sales, if the operations are subject to taxation. Typical form of invoice and rules for conducting accounting logs of the received and invoices in the calculations on VAT approved by the Government Decree Russian Federation from 2.12.2000 № 914. Legislation allows changing external view Blanca invoice, but at the same time the sequence of location and number of indicators specified in its typical form should not be disturbed.

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

The invoice form must reflect:

one). Sequence number and date of account statement;

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

3). The name and address of the shipper and consignee;

four). The number of the payment and settlement document in case of receipt of advance or other payments to the upcoming deliveries of goods (performance, service provision);

five). The name of the goods supplied (shipped) (description of the work performed, services rendered) and the unit of measurement (with the possibility of its instructions);

6). The number (volume) of goods supplied (shipped) on the invoice of goods (works, services) based on the measurement units taken on it (if it is guidance);

7). The price (tariff) per unit of measurement (with the possibility of its instructions) under the contract (contract) is excluding tax, and in the case of the application of state regulated prices (tariffs), including tax, taking into account the tax amount;

eight). The cost of goods (works, services), property rights for the entire amount of goods supplied (shipped) on the account of goods (performed works, services rendered) transmitted property rights without tax;

nine). Excise amount of excisable goods;

10). Tax rate;

eleven). The amount of tax presented to the buyer of goods (works, services), property rights, determined on the basis of tax rates applied;

12). The cost of the entire number of goods supplied (shipped) on the account of goods (performed works rendered) transmitted property rights taking into account the tax amount;

13). Country of origin of goods;

fourteen). Number of customs declaration.

Counts 13 and 14 are filled in case Russia is not a country of origin of goods. The seller implementing these goods is responsible only for the coincidence of information in its invoice those information that are specified in the accompanying documents for this product.

Filled invoice blank must be certified by signatures Head and Chief Accountant or other authorized persons.

An individual entrepreneur, putting an invoice, must be in addition to his signature to put the details of its evidence of state registration. However, it should be remembered that in the case when the organization works on a simplified tax system (not a taxpayer VAT), the compilation of the invoice is not required.

Invoice is a document that is used exclusively for purposes tax controlTherefore, it is desirable to strictly observe the sample installed for the invoice - otherwise it is not to avoid problems with the tax authorities.

See also:

Why do you need this document? Invoice is accounting document, non-discharge accounting documents , designed to provide additional control of the correct accrual of VAT, that is, the value added tax, which should be paid by an economic entity in the state budget. Exists unified form of this paper.

noteThe legislation establishes a clear order both regarding the preparation of such papers and the need for their accounting in special journals (books).

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

The statement of the invoice is made by the seller of the goods, as a rule, with wholesale purchases, the buyer. Also, the document is made up when implementing any orders in accounting.

These include:

• the sales book, which the seller of the goods leads, fixing the data on the products sold (service);
• book of shopping, where the data about the purchaser's purchaser (service) is noted.

By completion of the reporting period, the information made monthly into account books is summed up to calculate VAT to be transferred to the state budget.

In accordance with Russian grammar rules, phrase "The invoice" should refer to male, and not to the female family (according to the first word).

If to say simple wordsT. invoice is a document confirming then:

1. what (product name, or services), and also - in what quantity is implemented by the Seller, what is the cost of these goods (services) and how the amount of VAT tax will be charged to transfer to the budget in this case.
2. what amount the buyer is entitled to get in the form tax deductionSince it pays for the seller of goods (services).

Important! The invoice cannot serve as evidence of the fact that the seller is transferred to the seller, for this purpose, a commercial invoice or an act of acceptance and transmission materials, issued to the buyer. The document itself is necessarily attached payment and calculation paper or cash receipt.

The main types of document are:

1. the invoice that is discharged when the delivery of goods or the provision of services occurs simultaneously with their payment by the recipient;
2. advance SF, which is necessary in case of prepayment for goods (services);
3. corrective SF, which is designed to correct erroneous records.

Video about what 3 types of invoices provide for the Tax Code:

Features of using a document for IP and for LLC

The ability to receive an invoice important for those business entities that are VAT payers, that is, pay taxes in the main tax regime (OSN). Many SP, as well as LLC enjoy a simplified taxation scheme (USN), in which the tax of VAT does not pay.

Therefore, for these organizations account statement is not required. However, it can be carried out at the request of the buyer, with the mutual agreement of the parties. It should be noted that in this case it will be necessary to pay the tax of VAT, as well as the preparation of the declaration.

Concerning general rulesT. organizations on USN invoice:

• not obliged to write out (Art. 346.11 and 346.26 of the Tax Code of the Russian Federation);
• there are obliged to write out when the transactions are conducted with respect to goods imported into the territory of the Russian Federation, that is, imported (Art. 174 of the Tax Code of the Russian Federation).

However, in the practical activity of IP or LLC, the need to compile such an important document arises much more often. For example, organizations on the USN can participate in transactions, partners in which VAT payers are partners. This causes the need to compose FFas grounds for granting tax inspection.

Video about what the invoice is needed and where you can download it form:

Conclusion

Note! For IP and Ltd., in the event that they are defilers VAT Rules special. These organizations (on USN) are mainly not obliged to write it out, but they often have to do it.

When implementing wholesale trade and selling goods, or when providing services, the seller issues the buyer an invoice in which, among other things, the amount of VAT is indicated to be paid to the treasury. The buyer, which is the VAT taxpayer, has the right to receive the appropriate tax deduction.

Information is sent to the tax inspection. If it is not provided, or is not provided in time, then this case provides a fine.

The invoice is a serious document that is regulated by the obligations prescribed by the current legislation. In any situation, when buying or receiving goods, services, the client receives an invoice, a document confirming the transaction.

Requirements for registration

Registration and drawing up such a document requires compliance with all regulations and standards, the actual invoice is a supplier's document indicating details and data.

An account should always be assigned to the registration number of both parties that must be coincided when checking. Also necessarily is the presence of a transaction date.

1. The invoice is needed in order to get a "minus" of the cost, on VAT

The document is always drawn up on behalf of the owner of the service provider, in the name of the recipient. Details of the Supplier and Buyer should always be indicated.

The invoice is written in 2 copies, while one remains at the client, and the other and supplier. Each enterprise is required to conduct an open account registration log, in which each obtained form received.

All information on the exhibited and received accounts must be in obligatory Displayed in reports formed by VAT.

2. Total cost

The cost of the invoice is regulated by VAT, To do this, the document must be granted on time to the tax inspectorate.

All such documents on the deadlines are provided to safely and can be sent by e-mailBut only with wet seals and originals of signatures.

3. Betting and amount of taxation

Accounts are provided to the tax service in order to exclude the total cost of taxation. To do this, it is necessary to provide an account on VAT and multiply the price of goods or services for a common regulated rate - 18% or 10%, depending on the type.

Due to the fact that to exclude the amount of VAT, special regimeIt must be deducted every quarter and list the budget:

1. 18% is total amount rates.
2. 10% - special varieties of goods and services, for example, medicines and drugs, children's destruction goods, some types of products.
3. 0% - rarely, very individual situations.

Thanks to the specified amount of payment for goods or services, it is possible to clearly calculate the amount of VAT deduction amount, which will be credited to the supplier. This amount can be indicated in the contract, or specified, as a monthly payment.

It should be understood that when choosing a certain percent, estimated rate will be:

1. 18-188.
2. 10-110.

Some situations are regulated in which organizations are not burdened by the payment of VAT and invoice, on general grounds, such as ENVD, USN.

This rule is spelled out in tax legislation.

But it is always necessary to understand that when making an invoice, the Supplier and Customer assumes the obligation to pay the percentage specified in the form and specify the transaction and tax in the tax declaration.

Terms of invoice

According to the generalized regulations, the invoice must be issued no later than 5 days from the date of conclusion of the sale transaction.

Documents are drawn up:

1. From the date of receipt of the advance as full valueand paid parts.
2. When transferring property rights or property.
3. From the moments of the shipment of goods.

All such commitments are registered in the current law, namely, clearly specified: 5 calendar days. If the fifth day is not working or festive, the end of the conditions will be considered next, the working day will be considered. In order to eliminate such troubles, you can make up such documents directly on the day of shipment.

There are some facts confirming the fact that the document can be formed before directly the goods will be provided or received.

These characteristics include:

1. The documentation of the Supplier's organization does not depend on the account of the account.
2. Responsibility and fines are excluded for non-compliance with the deadlines (rare cases).

Who is obliged to invoice

The invoice must be exhibited, necessarily if the supplier or customer is:

1. Taxpayers.
2. The organization is conducted on behalf of the owner who works on VAT.
3. Are partnerships trust management, concessions, etc.
4. Importing goods or across the border (payment of tax pay).

All other precedents are optional to design such documents, but recommended.

Such documents are mandatory for registration with the following legal entities:

1. All who are subject to paying taxes.
2. Pay taxes on the sum of the advance (partial or complete).
3. Those who provide goods and services, persons who have foreign citizenship.
4. Tenants of municipal property or public property buyers.

It is worth noting that the invoice must be framed on the entire proposed products, according to the results of the month, and later at the end of the quarter. This, especially related to enterprises whose activities are carried out monthly or daily.

Who is not obliged to compile an invoice

The characteristics that limit or completely exclude the need for an invoice are registered or completely.

Such a document should not accompany:

1. Those who do not pay tax on the added value.
2. IP, which are engaged in trade or the provision of goods, retail services.
3. Organizations whose activities are related to the direction catering.
4. Enterprises that are engaged in the provision of goods and services for cashless payments.
5. Some individual special operations of banks or organizations that legally exempt from paying taxes.
6. Some insurance companies.
7. Pension funds.

The main cases of invoice

The main options in which the invoice must be issued are cases:

1. Systematic shipments of goods or the provision of services for the provision of electricity, gas-turn, oil products;
2. Supply of communication services;
3. Activities for catering, which occurs daily, in repeated cases.

Also, in such cases, the documentation is issued no later than 5 calendar days, the current month. Increased account number in the registration book should occur solely in the current month.

All the features of the contract are obliged to be spelled out in the documents.In situations where the supplier shipps the product or provides a large number of goods within a month within a month, it is possible to place everything in one account.

Nuances of the invoice procedure

The invoice may be represented in person, in writing, or sent, in in electronic format. The documentation is issued in a special form, which is regulated by law. The procedure and regulations for the provision of documents through electronic network are listed in a special paragraph of the law and are registered on the website of the Ministry of Finance.

Documents can be issued in electronic form, exclusively by mutual consent of the parties At the same time, it is necessary to foresee the fact that both organizations should support the same or compatible technical programs and opportunities. This is due to the need to check the invoice processing, in the appropriate manner.

The law does not prescribe the form of an agreement on the use of an electronic type of documentation, therefore, as a conditional agreement, you can use the tactics of business behavior, this may be, for example, oral agreement, or condition prescribed in the contract. This advice, as one of the most important, is indicated on the official resource of the Ministry of Finance, for the subsequent exclusion of misunderstandings.

At the same time, even such an agreement does not exclude the possibility of forming an invoice in writing (Thus, a duplicate or copy is required in writing).

When making accounts in electronic form, it is necessary to be guided by the recommendations for the selection of special operators of electronic documentary turnover, the list of which is located on a special portal on the network.

Responsibility for violation of the timing of invoice

In order to eliminate various problems and misunderstandings, the need to solve problems in judicial order Both sides of the treaty need to know some of the features and recommendations for issuing an invoice.

It is worth clearly understood that there are no fines or liability for non-compliance with strict amounts of counting. But this operation is mandatory, in order for the buyer to use the possibility of deducting VAT.

At the same time, if the account was issued in advance, this fact will not affect the implementation of the VAT deduction. The document will be considered active, even if it was issued before the provision of goods or service. All such characteristics are spelled out in tax legislation.

With a situation where the date specified on the documents precedes the moment of shipment, this is not an error or violation, according to the articles of the Code, and even in the arbitration court will not be the reason for refusal failure.

The penalty may be imposed by the tax service If there are no accounts at all, or not provided in time, there are no corresponding enters into the registration book.

In the event that the timing of the invoice will be shifted on a certain tax periodHowever, inspectors tax Service can impose a fine. This may concern situations when the document was issued at the end of the current period, and the goods are provided at the beginning of the following - this is most often considered a violation. In such a situation, the penalty may be at least 10,000 rubles, with the same re-infringement, the amount of the fine will be increased to 30,000 rubles.

In addition, some "unclean in the arm" entrepreneurs use the situation with the inconsistency of accounts to subsequently reduce the amount tax base VAT. In such a situation, the penalty will be equal to 20% of the debt or at least 40,000 rubles. All the amounts of fines are provided and prescribed in the Tax Code, in special articles with which you can find on official resources.

Is it possible to set an invoice monthly, if one buyer is made by several shipments? Or need to set several invoices for each operation? In the letter of the Ministry of Finance, the letter dated September 13, 2018 No. 03-07-11 / 65642 contains explanation for taxpayers to this account. Let us explain what is its essence and how to go to a monthly billing of invoices to one supplier.

General Rule of invoice

Make accounting invoices must all VAT payers, if the operation they is carried out is recognized as an object of taxation according to the rules of Art. 146 Tax Code of the Russian Federation (paragraph 3 of Art. 169 of the Tax Code of the Russian Federation).

The invoice must be compiled no later than 5 calendar days from the date of the onset of the following events (paragraph 3 of Art. 168 of the Tax Code of the Russian Federation):

• receiving payment, partial payment on the account of the upcoming supplies of goods (performance, service provision), transfer of property rights;
• shipment of goods (execution of works, provision of services);
• transfer of property rights.

If you received a prepayment before shipment, the invoice must be drawn up at the specified period first when receiving a prepayment from the buyer (on its sum), and then when shipping (for the cost of goods).

New profitable clarification of the Ministry of Finance

How to go to monthly invoices

Condition for payment of consolidated invoices monthly to record in accounting policies, since this is "a new fact economic activity" And if so, then add accounting policies Already in 2018 (paragraph 10 of PBU 1/2008).

But if you have long-term contracts for which the delivery is not going daily, but, for example, in a day, it is better to exhibit invoices in common order - within five working days. This will protect the seller from a fine for the lack of invoice, and the buyer - from refusal to deduct VAT due to improper compilation of documents.

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

The invoice is set (sent) by the Seller (Contractor, Contractor) to the Buyer (Customer) after the final admission to the buyer (customer) of goods or services.

Appointment of invoice and its details

The invoice is applied only for tax accounting VAT.

The invoice is a tax document of a strictly established sample (format) issued by the seller of goods (works, services), which, in accordance with the Tax Code of the Russian Federation, is entrusted with the obligation to pay the VAT budget.

The invoice is a document that serves the basis for the purchase of VAT summary to be submitted by the seller.

Thus, the invoice is a document that is issued to the Buyer (Customer) with two goals: the first goal is to fix the fact that the order or work is made. The second goal is to confirm the amount of VAT paid in order to then consider it later.

Details of invoice invoices are fixed in Tax Code RF.

In the invoice in accordance with the Tax Code of the Russian Federation should be indicated:

1) the sequence number and date of the account statement;

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

3) the 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 to the upcoming deliveries of goods (performance, service provision);

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

6) the number (volume) of the goods supplied (shipped) on the invoice of goods (works, services), based on the units taken on it (with the possibility of their instructions);

7) the price (tariff) per unit of measurement (with the possibility of its instructions) under the contract (contract) without taking into account the tax, and in the case of the application of state regulated prices (tariffs), including, taking into account the tax amount;

8) the cost of goods (works, services), property rights for all amounts supplied (shipped) on the account of goods (performed works, services rendered) transmitted property rights without tax;

9) the amount of excise on excisable goods;

11) the amount of tax presented to the buyer of goods (works, services), property rights, determined based on the tax rates applied;

12) the cost of the entire number of goods supplied (shipped) in the accounting invoice (performed works provided for services) transmitted property rights taking into account the tax amount;

13) the country of origin of the goods;

14) Customs Declaration number.

The information provided for in subparagraphs 13 and 14 of this clause is indicated in respect of goods, the country of origin of which is not the Russian Federation.

The procedure for filling the invoice

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

The line (1) indicates the date of the compilation of the invoice and its serial number.

In lines (2), (2a), (2b), (6), (6a), (6b) indicates the name, address of the seller and buyer, their INN and PPC. Names and addresses are given in accordance with the constituent documents of the Seller and the Buyer. At the same time, the names can be indicated both complete and abbreviated.

In rows (3), (4) the name is indicated and mailing address shipper and consignee of goods. If the goods shippen himself, then in line 3 you can write "it". If the invoice is compiled by work (services), the battles are affixed in these lines.

The line (5) indicates the number and date of the payment document, if an advance payment was obtained. If the advance was non-cash, then the battle is made.

The line (7) indicates the name of the currency of the payment and its digital code in the OKS.

In tabular part, you need to consistently fill the following graphs:

The column 1 indicates the name of the goods (the description of the works, services), as it is indicated in the contract (invoice, act).

In columns 2, 2a, 3, 4, the code and the conditional national designation of the unit of measurement of goods (works, services) in Okay, the number (volume) of goods (works, services) and the price per unit of measurement without VAT is indicated.

At the same time, these graphs are rocked:

If the contract provides for a unit of measure that is not in sect. 1 or section. 2 in Okay;

If the contract does not define a unit of measurement, for example, in the implementation of work (services);

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

In column 6 is written:

If the sale of goods is not subject to excise - "without excise";

If the sale of goods is subject to excise, the amount of excise.

In columns 7, 8 indicated tax rate (0%, 10%, 18%, 10/110, 18/118, "without VAT") and the amount of VAT presented to the buyer. The amount of VAT should be indicated in rubles and a penny - it cannot be rounded.

In columns 5, 9 indicates the total cost of goods (works, services) supplied by invoice without VAT and including VAT.

Graphs 10, 10a, 11 are filled only when selling imported goods. When selling imported goods in these graphs, the digital code and the short name of the country of origin of goods in the OCSM and the number of the customs declaration, on which shipped goods are imported into the territory of the Russian Federation. If the organization resells imported goods, then these graphs indicate information from the Supplier's invoice.

At the same time, in columns 10 - 11, fiwers are put:

If Russian-made goods are shipped;

If in the invoice invoice that was bought imported goods, No information.

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

The invoice compiled on paper can be filled on a computer or hand, as well as partially on a computer and partly by hand.

Electronic invoice

According to russian legislation You can exchange email invoices.

Electronic invoice must be transferred only through a special operator electronic document management In the installed FTS format.

Electronic invoice is a legally significant original, as well as its paper analogue.

To confirm the status, such a document must be signed electronic signature authorized persons.

Accounting magazines received and invoices, books of shopping and sales

The taxpayer is obliged to compile invoices and conduct on their basis logbooks of the accounting and invoices of the invoice, books of shopping and sales, if the operations are subject to taxation.

Thus, in the implementation of goods, providing services (works), the transfer of property rights Suppliers (performers) accrue VAT by statement of invoice. At the same time, the supplier registers the written document in the sales book.

The Buyer upon receipt of this document makes the appropriate entry in the book of purchases, thereby confirming its right to apply VAT deduction.

The amounts of VAT displayed in these books are subsequently taken into account in the tax declarations.

Along with this, all issued and received invoices are recorded in special accounting magazines received and invoices that lead suppliers and buyers.

There are still questions on accounting and taxes? Ask them on the accounting forum.

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