The numbers of invoices in the book of shopping and the book of sales are not coincided. Typical errors in invoices for transactions with prepayment from the seller and buyer various invoices

II. The rules for filling the invoice used

when calculating the value added tax

1. The lines indicate:

A) in line 1 - the sequence number and the date of the compilation of the invoice used in the calculation of the value added tax (hereinafter referred to as the invoice).

When compiling a committee (principal) of the invoice issued to the commissioner (Agent), implementing goods (work, services), property rights on their own behalf, as well as in the compilation in the specified case by a commissioner (agent) of the invoice issued to the Buyer, indicates the date Account statements commissioner (agent). When drawing up an invoice by a commissioner (agent), acquiring goods (works, services), property rights on their own behalf, the date of the invoice issued by the Seller's commissioner (agent) is indicated. The sequence numbers of such invoices are indicated by each taxpayer in accordance with their individual chronology of invoices.

If the organization implements goods (work, services), property rights through separate divisions, in compiling such separate invoices of invoices, the sequence number of invoice through the dividing sign "/" (separation feature) is complemented by a digital index separed divisionestablished by the organization in the order accounting policies For tax purposes.

In the event that the implementation of goods (works, services), property rights is carried out by a partnership participant or a trust manager, acting taxpayer for value added tax, when drawing up a party to the partnership or trust managing invoices, the sequence account of the invoice through the dividing sign "/" (separation features) is complemented by the approved partnership by a partnership or a trusted managing digital index denoting the operation in accordance with a concrete agreement of a simple partnership or trust management property;

(see text in the previous edition)

In the case of an implementation by a commissioner (agent), two and more buyers of goods (works, services), property rights on their own behalf in the invoice compiled by the Committee (Principal) to the commissioner (agent), the Committee (Principal) is entitled to indicate the date of statement of invoices, Compiled by the commissioner (agent) to buyers for this date. The sequence number of such an invoice is indicated by each taxpayer in accordance with the individual chronology of invoices.

In the case of acquiring a commissioner (agent) in two or more sellers of goods (works, services), property rights on their own behalf in the invoice compiled by a commissioner (agent) committee (principal), the commission agent (agent) is entitled to indicate the date of statement of invoices compiled by the sellers to the commissioner (agent) on this date. The sequence number of such an invoice is indicated by each taxpayer in accordance with the individual chronology of invoices.

In the case of an acquisition by the forwarder, a developer or customer who performs the functions of the developer, in one and more sellers of goods (works, services), property rights on their name in the invoice compiled by the forwarder, the developer or customer performing the developer functions, indicate the number and date compiling an invoice in accordance with its individual chronology of billing of invoices;

B) in line 1A - the sequence number of the corrections made in the invoice and the date of making this correction. When drawing up an invoice before making corrections in this line, a dummy is made;

C) in line 2 - full or abbreviated name of the seller - legal entity in accordance with the constituent documents, surname, name, patronymic individual entrepreneur.

Paragraphs 2 and 3 of Article 161 Tax Code Russian Federation, the full or abbreviated name of the seller is indicated (according to the contract with tax Agent), Behind which the tax agent performs the obligation to pay the tax.

When drawing up an invoice by a commissioner (agent), acquiring goods (work, services), property rights on their own behalf, a full or shortened name of the Seller - a legal entity in accordance with the constituent documents, the name, name, patronymic of an individual entrepreneur;

When drawing up an invoice by a commissioner (agent), acquiring goods (work, services), property rights on their own behalf, the full or abbreviated names of sellers - legal entities are indicated in accordance with the constituent documents, surnames, names, personal patrimonies entrepreneurs (through the sign ";" (point with comma).

When drawing up an invoice by the forwarder, a developer or customer who performs the functions of the developer who purchases from one or more vendors (work, services), property rights on their own behalf, the full or shortened name of the Seller is a legal entrance (forwarder, developer or customer, performing the developer functions) in accordance with the constituent documents, the name, name, patronymic of the individual entrepreneur (forwarder, developer or customer performing the function of the developer);

D) in line 2A - the address (for legal entities) specified in the Unified State Register of Legal Entities, within the location of the legal entity, the place of residence (for individual entrepreneurs), specified in the Unified State Register of Individual Entrepreneurs.

In the preparation of invoices, the tax agents provided for in paragraph 2 of Article 161 of the Tax Code of the Russian Federation shall indicate the location of the seller (according to the Tax Agent Agreement), for which the tax agent performs the obligation to pay the tax.

In the preparation of invoice, the tax agents provided for by paragraph 3 of Article 161 of the Tax Code of the Russian Federation, indicated the address specified in the Unified State Register of Legal Entities, within the location of the legal entity (according to the Tax Agent Agreement), for which the Tax Agent executes the obligation to Pay tax.

When drawing up an invoice by a commissioner (agent), acquiring goods (works, services), property rights on their own behalf, the address of the seller specified in the Unified State Register of Legal Entities, within the location of the legal entity, the place of residence of the individual entrepreneur specified in Unified State Register of Individual Entrepreneurs.

When drawing up an invoice by the forwarder, a developer or customer who performs the functions of the developer who purchases from one or more sellers (work, services), property rights on their own behalf, the address of the forwarder, the developer or customer performing the function of the developer specified in the Unified State the register of legal entities, within the location of the legal entity, the place of residence of the individual entrepreneur (forwarder, developer or customer performing the function of the developer) specified in the Unified State Register of Individual Entrepreneurs;

(see text in the previous edition)

E) in line 2b - an identification number The taxpayer and the code of the reason for the registration of the taxpayer-seller.

Clause 3 of Article 161 of the Tax Code of the Russian Federation, indicate the taxpayer's identification number and the code for the registration of the seller (in accordance with the Tax Agent Agreement), for which the tax agent performs the obligation to pay the tax.

When drawing up an invoice by a commissioner (agent), acquiring goods (work, services), property rights on their own behalf, the taxpayer's identification number and the code of the reason for the registration of the taxpayer-seller are indicated;

When drawing up an invoice by a commissioner (agent), purchasing goods (work, services), property rights on their own behalf, the identification numbers of taxpayers and the codes of the reason for the registration of taxpayers-sellers (through the sign ";" with comma).

When drawing up an invoice by the forwarder, a developer or customer who performs the functions of the developer, purchasing the goods (work, services), property rights on their own behalf, the taxpayer identification number and the reason for the reasons for the taxpayer-seller's taxpayer (forwarder, developer or customer performing the developer functions);

E) in line 3 - full or abbreviated name of the shipper in accordance with the constituent documents. If the seller and shipper are the same person, the record "is also". If the seller and shipper are not the same person, indicated mailing address shipper. In drawing up an invoice for the work performed (services rendered), property rights by the seller, including tax agents provided for in paragraphs 2 and 3 of Article 161 of the Tax Code of the Russian Federation, is put in this line;

When drawing up an invoice by a commissioner (agent), acquiring goods (work, services), property rights on their own behalf, the full or abbreviated names of shippers and their postal addresses are indicated (through the sign ";" (point with comma) ;

G) in line 4 - full or shortened name of the consignee in accordance with the constituent documents and its postal address. In drawing up an invoice for the work performed (services rendered), property rights by the seller, including tax agents provided for in paragraphs 2 and 3 of Article 161 of the Tax Code of the Russian Federation, is put in this line;

When compiling a committee (principal) of the invoice issued by the Commissioner (Agent), which implements two and more buyers (work, services), property rights on their own behalf, indicate complete or abbreviated names of consignees and their postal addresses (through the sign ";" (semicolon);

H) in line 5 - details (number and date of compilation) of the payment and settlement document or cash check (When calculating through payment and settlement documents or cash checks, which is attached to the invoice), in case of receipt of advance or other payments to the upcoming deliveries of goods (work, the provision of services), transfer of property rights.

When drawing up an invoice upon receipt of payment, partial payment on the upcoming deliveries of goods (performance, service, services), the transfer of property rights with the use of the launched form of calculations in this line is a dummy.

When drawing up an invoice, the tax agent, provided for in paragraph 4 of Article 174 of the Tax Code of the Russian Federation, indicate the number and date of the payment and settlement document, indicating the transfer of the tax amount to the budget.

When drawing up an invoice, the tax agent stipulated by paragraph 3 of Article 161 of the Tax Code of the Russian Federation, the number and date of the payment and settlement document indicating the payment of the acquired services and (or) property is indicated.

In drawing up an invoice, the tax agent provided for in paragraph 2 of Article 161 of the Tax Code of the Russian Federation, acquiring goods on the territory of the Russian Federation, the number and date of the payment and settlement document indicating the payment of the purchased goods are indicated.

When drawing up an invoice by a commissioner (agent), acquiring goods (work, services), property rights on their own behalf, the details (number and date of compilation) of payment and settlement documents on the listing are indicated money such a commissioner (agent) to the seller and committee (principal) to the commissioner (agent);

When drawing up an invoice by a commissioner (agent), acquiring goods (work, services), property rights on their own behalf, the details (number and date of compilation) of payment and settlement documents on the transfer of funds in such a commissioner (agent) are indicated. sellers and committent (principal) to the commissioner (agent) (through the sign ";" (point with comma).

When compiling a committee (principal) of the invoice issued to the commissioner (Agent), implementing two and more buyers (works, services), property rights on their own behalf, details details (number and date of compilation) of payment and settlement documents on the transfer of funds Buyers a commissioner (agent) and a commissioner (agent) committee (principal) (through a sign ";" (point with comma).

When drawing up an invoice by the freight forwarder, a developer or customer who performs the functions of the developer who purchases from one or more vendors (work, services), property rights on their own behalf, details details (number and date of compilation) of payment and settlement documents on the transfer of funds Such a forwarder, developer or customer who performs the functions of the developer, sellers and the buyer (client, investor) - an expedition, developer or customer performing the functions of the developer through the sign ";" (semicolon);

and) in line 6 - the full or shortened name of the buyer in accordance with the constituent documents. When drawing up a committee (principal) of the invoice issued by the Commissioner (Agent), implementing goods (work, services), property rights on its own behalf, the full or shortened name of the buyer is indicated in accordance with the constituent documents;

In compiling the Committee (principal) of the invoice issued to the commissioner (Agent), implementing two or more buyers (work, services), property rights on their own behalf, indicate the full or shortened name of buyers in accordance with the constituent documents (through the sign "; " (semicolon);

K) in line 6A - the address specified in the Unified State Register of Legal Entities, within the location of the legal entity, the place of residence of the individual entrepreneur, specified in the Unified State Register of Individual Entrepreneurs.

When compiling a committee (principal) of the invoice issued to the commissioner (Agent), implementing goods (work, services), property rights on its own behalf, the address of the buyer specified in the Unified State Register of Legal Entities, within the location of the legal entity, place the residence of the individual entrepreneur, specified in the Unified State Register of Individual Entrepreneurs;

(see text in the previous edition)

L) in line 6B - the taxpayer identification number and the code of the reason for the registration of the buyer's taxpayer. When drawing up a committee (principal) of the invoice issued to the commissioner (Agent), implementing goods (work, services), property rights on its own behalf, indicate the taxpayer's identification number and the code of the reason for the registration of the buyer's taxpayer;

When compiling a committee (principal) of the invoice issued to the commissioner (Agent), implementing two or more buyers (work, services), property rights on their own behalf, indicate the identification numbers of taxpayers and the codes of the reason for the registration of taxpayers-buyers (through a sign ";" (semicolon);

M) in line 7 - the name of the currency, which is united for all of the goods listed in the invoice (works, services), property rights and its digital code in accordance with the all-Russian currency classifier, including during the launched forms of calculations. In the implementation of goods (works, services), property rights under contracts, the obligation to pay which is provided for in Russian rubles in an amount equivalent to a certain amount in foreign currency or in conditional monetary units, indicate the name and currency code of the Russian Federation;

H) in line 8 - identifier state Contract for the supply of goods (execution of works, provision of services), contracts (agreements) on the provision of federal budget legal entity subsidies, budget investments, contributions to authorized capital (in the presence of).

2. The following information is specified in the graphs:

a) in column 1 - the name of the goods supplied (shipped) (description of the work provided, rendered) transmitted property rights, and in case of receipt of payment, partial payment to the upcoming supplies of goods (work, providing services), transfer of property rights - the name of the goods supplied (description of works, services), property rights;

When compiling a committee (principal) of the invoice issued to the Commissioner (Agent), implementing two and more goods (works, services), property rights on their own behalf - the name of the goods delivered) (description of the work provided), transferred property rights, indicated in certain positions for each buyer, and in case of receipt of payment, partial payment on the upcoming deliveries of goods (performance, services, services), transfer of property rights - the names of goods supplied (description of works, services), property rights Each buyer.

When drawing up an invoice by a commissioner (agent), acquiring goods (work, services), property rights on their own behalf, - the name of the goods delivered (shipped) (description of the work provided, rendered) transmitted property rights indicated In certain positions for each seller, and in case of receipt of payment, partial payment on the upcoming deliveries of goods (performance, provision of services), transmission of property rights - the names of goods supplied (description of works, services), property rights for each seller.

When drawing up an invoice by the freight forwarder, acquiring the goods (work, services), property rights on their own behalf, indicate the names of the goods delivered (shipped) (description of the work provided, rendered), transferred property rights, indicated in certain positions For each seller, and in case of receipt of payment, partial payment on the upcoming deliveries of goods (work, providing services), the transfer of property rights - the names of the goods supplied (works, services, property rights) for each seller.

When drawing up an invoice by the developer or customer who performs the functions of the developer, acquiring the goods (work, services), property rights on their own behalf, in certain positions, the names of the construction and installation works are indicated in certain positions, as well as goods (works, services ), property rights from the invoices set by the sellers to the developer or customer performing the functions of the developer;

A (1)) in column 1a - the code of the type of product in accordance with the Unified Commodity Nomenclature foreign economic activity Eurasian Economic Union. The data is indicated in relation to the goods exported beyond the territory of the Russian Federation into the territory of the State Member of the Eurasian Economic Union. In the absence of data is a dummy;

C) in column 3 - the amount (volume) of the goods supplied (shipped) in the invoice (made of work provided) transmitted property rights on the basis of the received units of measurement (with the possibility of their instructions). In the absence of an indicator, the dummy is put;

D) in column 4 - the price (tariff) of the goods (performed work provided by the service) transmitted property rights per unit of measurement (with the possibility of its instructions) under the contract (contract) without taking into account value added tax, and in the event of state regulated prices (tariffs), including value added tax, taking into account the amount of tax. In the absence of an indicator, the dummy is put;

E) in column 5 - the cost of the entire number (volume) of the goods supplied (shipped) on the invoice (performed works provided by the services provided) transmitted property rights without value added tax. In cases stipulated by paragraphs 3, and 5.1 of Article 154 and paragraphs 1 - 4 of Article 155 of the Tax Code of the Russian Federation, the tax base specified in the manner established by paragraphs 3, and 5.1 of Article 154 and paragraphs 1 - 4 of Article 155 of the Tax Code of the Russian Federation ;

e) in column 6 - the amount of excise tax on excise goods. In the absence of an indicator, an entry "without excise" is made;

H) in column 8 - the amount of value added tax, which presented to the buyer of goods (performed works rendered), transferred property rights when implementing them, calculated on the basis of the tax rates applied, and in case of receipt of the amount of payment, partial payment to the upcoming supplies of goods (performance, provision of services), transfer of property rights - the amount of tax calculated on the basis of the tax rate determined in accordance with paragraph 4 of Article 164 of the Tax Code of the Russian Federation. In cases provided for in paragraphs 3, and 5.1 of Article 154 and paragraphs 2 - 4 of Article 155 of the Tax Code of the Russian Federation, the amount of tax is indicated, calculated on the basis of the tax rate determined in accordance with paragraph 4 of Article 164 of the Tax Code of the Russian Federation in relation to the tax base, indicated in column 5 invoices. On operations listed in paragraph 5 of Article 168 of the Tax Code of the Russian Federation, record "without VAT" is made;

and) in column 9 - the value of the total number of goods supplied (shipped) on the account (performed works provided) transmitted property rights taking into account the amount of value added tax, and in case of receipt of the amount of payment, partial payment to the upcoming supplies goods (performance, service provision), transfer of property rights - the received amount of payment, partial payment;

K) in graphs 10 and 10a - the country of origin of the goods (digital code and the corresponding brief name) in accordance with the All-Russian classifier of the countries of the world. These graphs are filled with respect to goods, the country of origin of which is not Russian Federation;

l) in column 11 - the registration number of the customs declaration. This graph is filled in relation to goods, the country of origin of which is not the Russian Federation, or with respect to goods issued in accordance with the customs procedure for internal consumption, upon completion of the Customs Procedure of the Free Customs Zone on the territory of particular economic zone in the Kaliningrad region.

(see text in the previous edition)

2 (1). When drawing up a committee (principal) of the invoice issued by the Committee (Agent), which sells two or more buyers (work, services), property rights on their own behalf, in columns 2 - are indicated in certain positions the relevant data from the invoices issued Commissioner (agent) to buyers, for each buyer.

When drawing up an invoice by a commissioner (agent), acquiring goods (work, services), property rights on their own behalf, in columns 2 - are indicated in certain positions the relevant data from the invoices exposed by the sellers to the commissioner (agent) , For each seller.

When drawing up an invoice for the freight forwarder, acquiring the goods (work, services), property rights on their own behalf, in columns 2 - indicate in certain positions the relevant data from the invoices exposed to the expedition vendors for each seller in the share presented to the buyer (client).

When making an invoice to the developer or customer who performs the functions of the developer who purchases the goods (work, services) from one or more sellers (work, services), property rights on their own behalf, in columns 2 - indicate in certain positions total data of invoices for construction and installation work exposed by contractors and the total data of invoices by goods (work, services), property rights exposed by suppliers of goods (works, services), property rights, in the share to be presented to the Buyer (Investor).

5. The line "Total for payment" is filled in to compile a book of purchases, books of sales, and in cases provided by the applications N 4 and to the Decree of the Government of the Russian Federation of December 26, 2011 N 1137 - to compile additional sheets to purchases and books Sales.

6. The first instance of the invoice compiled on paper is set to the buyer, the second copy remains from the seller.

7. When making corrections to the invoice after compiling one or more adjustment invoices in graphs 3 -, and the corrected invoice is indicated by the indicators without taking into account the changes specified in the graph 3 - and on the line B (after the change) and B.

In the new instance of the invoice, it is not allowed to change the indicators specified in the line 1 line of the invoice, compiled before making corrections into it, and the string 1a is filled out, where the correction number is indicated and the correction date. The remaining indicators of the new invoice instance, including new (initially not filled) or updated (modified), are indicated in accordance with this document.

In case of detection in invoices of errors that do not impede tax authorities, identify the seller, the buyer of goods (works, services), property rights, the name of goods (works, services), property rights, their value, and also tax bid. and the amount of tax filed by the buyer, new instances of invoices are not compiled. The forms of section II of Appendix N 3, paragraph 24 of section II of Appendix N 4, paragraph 22 of section II of Appendix N 5 to the Decree of the Government of the Russian Federation of December 26, 2011 N 1137 "On the forms and rules of filling (maintenance) of documents applied in settlements Value Added Tax, "subject to:

a) Documents received:

a copy of the invoices (including corrective corrections corrected) received in the prescribed manner (including corrective corrections) received by the Committes (Principles) on the paper, authorized by the Seller (works, services), property rights to the commissioner (agent) when acquiring property rights to the Committee (Agent) Principal) of goods (works, services), property rights and transferred to the commissioner (agent) Comituent (principal). In the case of the seller of invoices (including correction, corrected) in in electronic format The Committee (Principal) should store invoices (including adjustment, corrected), exposed by the seller of these goods (works, services), property rights to the commissioner (agent) received by the commissioner (agent) and transferred to the commissioner (Agent) to the Committee (Principal) ;

Conscribed in the established manner of the developer (by the customer performing the developer's functions) copies of invoices (including corrective, corrected), received by buyers (investors) on paper, exhibited by the seller of goods (works, services), property rights to the developer (customer performing The developer functions) when purchasing goods (works, services), property rights for the buyer (investor) and transferred by the developer (the customer who performs the developer's functions) to the buyer (investor). In the case of the seller of invoices (including corrective, corrected) in electronic form, the buyer (investor) must store invoices (including adjustment, corrected), exposed by the seller of these goods (works, services), property rights to the developer ( the customer performing the developer functions) obtained by the developer (the customer performing the functions of the developer) and transmitted by the developer (the customer performing the functions of the developer) to the Buyer (Investor);

A copy of the invoices (including adjustment, corrected) received by clients on paper, exposed by the seller (works, services) for the client and transferred to the client for the client and transferred to the client and transferred to the client to the client. In the case of the seller of invoices (including adjustment, corrected) in electronic form, the client must store invoices (including adjustment, corrected), exposed by the seller of these goods (works, services) to the forwarder received by the freight forwarder and transferred to the forwarder to the Client ;

customs declarations or copies of their copies, certified by the head and chief accountant of the organization (individual entrepreneur), payment and other documents confirming the payment of value added tax - in relation to goods imported into the territory of the Russian Federation;

applications on the import of goods and payment indirect taxes or their copies, certified by the head and chief accountant of the organization (individual entrepreneur), copies of payment and other documents confirming the payment of value added tax - in relation to goods imported into the territory of the Russian Federation from the territory of the State Member of the Eurasian Economic Union;

filled in the prescribed order of strict reporting (their copies) with the selected on a separate line The amount of value added tax - when purchasing employment services residential premises During the service business trip of workers and services for transportation of workers to the place of office travel and back, including services in trains on providing bedding for use; b) transmitted notarized copies of documents that are issued by the transfer of property, intangible assets, property rights and which indicates the amount of value added tax, restored by a shareholder (participant, shareholder) in the manner prescribed by

Row 1 "Number SF"

When compiling invoices with separate divisions (partnership or trust manager) to the sequence number through "/", the code of a separate unit, specified in the constituent documents (operation code, in accordance with the agreement of the partnership or the trust management of the property) is added.

Row 1 "Date SF"

The date of the compilation of the invoice must be no earlier the date of the preparation of the primary document.

Row 1A "Number and Correction Date"

The string is filled only if a fixed invoice is compiled: the string indicates the sequence number and the correction date.

Row 2 "Seller"

Full or shortened name of the seller, according to constituent documents.

Line 2A "Address"

Seller's location address.

Row 3 "Cargo Proditor"

If the seller and shipper are the same person, the record "is also". If the invoice is compiled by a tax agent or to perform the work (provision of services), the dummy is made in this line.

Row of 4 "consignee"

Full or abbreviated name, address, in accordance with the constituent documents. If the invoice is compiled by a tax agent or to perform the work (provision of services), the dummy is made in this line.

Row of 5 "to the payment and settlement document"

If the invoice is compiled upon receipt of payment, partial payment on the expense of the upcoming supplies using the moneyless form of calculations in this row is a dock.

Row 7 "Currency"

Digital code for OK currencies (Resolution of the Russian State Standard dated 25.12.2000 N 405-st). If the payment under the contract is provided in rubles in the amount equivalent to a certain amount in foreign currency or C.E., then the ruble and its code are indicated as the name of the currency. Important! In U.E. The invoice cannot be compiled.

Count 2 "Unit of Measurement"

Count 2 "Code"

Count 2 and 2a is filled in accordance with OK 015-94 (MK 002-97). " All-Russian Classifier Units of measurement "(approved. Resolution of the Russian State Standard of the Russian Federation of December 26, 1994 N 366).

Count 3 "Quantity (volume)"

In the absence of an indicator, a dummy is put. Upon receipt of payment or partial payment, a dummy is put on the account of the upcoming supplies.

Graph 4 "Price (Tariff) per unit of measure"

In the absence of an indicator, a dummy is put. Upon receipt of payment or partial payment, a dummy is put on the account of the upcoming supplies.

Graph 6 "Including the amount of excise"

In the absence of an indicator, an entry "without excise" is made. Upon receipt of payment or partial payment, a dummy is put on the account of the upcoming supplies.

Count 7 "Tax Rate"

For operations specified in paragraph 5 of Article 168 of the Tax Code of the Russian Federation, the recording "without VAT" is made.

Count 8 "The amount of tax presented to the buyer"

For operations listed in paragraph 5 of Article 168 of the Tax Code of the Russian Federation, an entry "without VAT" is made.

Count 10 "Country of Origin"

Count 10 "Digital Code"

Count 10 and 10a is filled in accordance with OK Countries of the World (MK (ISO 3166) 004-97) 025 - 2001.

Count 11 "Customs Declaration number"

Filled if the country of origin is not Russia. Upon receipt of payment or partial payment, a dummy is put on the account of the upcoming supplies.

The new rules for filling out the invoice (its paper form) are governed by the Government Decree of December 26, 2011 No. 1137, which entered into force in January 2012. This resolution approves the procedure for filling out invoices, the form of a document, the form of correction and corrected invoices, the form of accounting magazine and shopping books and sales. Above, we tried to provide an exhaustive example of filling out an invoice as well as give full instructions for filling out the invoice for the new rules.

Due to the fact that the ruling was published in January 2012, in the letter of the Ministry of Finance of the Russian Federation of January 31, 2012 No. 03-07-15 / 11 indicated that before the next tax period, that is, until April 1, 2012, along with new Forms, it was possible to use old forms of relevant documents, which were approved by the Decree of the Government of the Russian Federation of December 2, 2000 N 914 "On approval of the rules for conducting accounting logs of received and invoices, books of purchases and books of sales in value added tax calculations ".

Correctly filling out an invoice is a guarantee of the possibility of timely and in full to obtain a tax deduction. Due to the fact that now the use of old forms of documents applied in value-added tax calculations will be illegal, we recommend that you carefully familiarize yourself with the new forms of these documents and with a detailed example of filling the invoice.

According to the agency agreement, the mediator (agent) for our organization (principal) is purchasing goods from the seller for us. Where we (principle) must specify the seller's invoice number set to the mediator. In the book of shopping, I have to put the invoice number set by the seller of the item to the intermediary (by copy of the document received from the intermediary) or the intermediary invoice number exhibited in our address (principal)?

The invoice number exhibited by the seller in the name of the mediator you do not specify anywhere. In the shopping book you register an invoice issued by an intermediary to your organization. Accordingly, in the shopping book you will specify the intermediary invoice number.

The rationale for this position is given below in the materials of the Glavbukh system.

If the Customer acquires goods (work, services, property rights) through an intermediary acting on his own behalf (commission agent, agent), the procedure for issuing invoices has some features.

1. The seller sets an invoice to the mediator name.

2. Based on this invoice, the intermediary issues an invoice for the customer's name. At the same time, the invoice number intermediary establishes in accordance with the chronology of the invoice issued them. The date must correspond to the date of invoice received from the seller. In lines 2, 2a and 2b invoices, the intermediary indicates the name and address of the seller, its INN and PPC. In lines 6, 6a and 6b, information about the buyer (customer) is given. All other indicators must correspond to the indicators specified in the invoice that the seller of goods (works, services, property rights) has set as a mediator. Including currency code. For example, when goods (work, services) are purchased for a foreign committee (principal). If the seller (performer) put an intermediary invoice in rubles, then the foreign customer's invoice also needs to be put up in rubles (the letter of the Ministry of Finance of Russia dated March 16, 2015 No. 03-07-09 / 13804). *

The intermediary will attach a copy of the invoice received from the seller. If the invoice from the seller has received an intermediary in electronic form, it can transfer its certified paper copy to the customer. At the same time, on the copy you need to make a mark that the original invoice signed a qualified electronic signature. This is stated in the letter of the Ministry of Finance of Russia of March 5, 2015 No. 03-07-09 / 11604.

If the mediator bought goods (work, services, property rights) in several sellers, it has the right to specify data in the invoice immediately from several invoices received by an intermediary from sellers. But this is possible if all invoices are written out by one date. When making a consolidated invoice, take into account the specific procedure for filling some lines (graph):

When registering an invoice in part 1, invoice accounting log, the intermediary additionally indicates:

• in column 10 - the name of the seller who has an intermediary acquired goods for the Committee;
• in column 11 - TIN and PPP of the seller.
  This follows from subparagraphs "K" - "L" of clause 7 of the Rules for maintaining an account accounting magazine of Appendix 3 to.

3. The invoice received from the seller, the mediator registers in part 2 of the account accounting magazine. This requirement applies to intermediaries who are not payers VAT (clause 3.1 of Art. 169 of the Tax Code of the Russian Federation). In the book of purchases, the mediator does not register this document. This follows from the provisions of paragraph 11 of Annex 3 and paragraph 19 of Section II of Annex 4 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137.

Information about the invoice received from the seller's invoice indicates a column 12 of part 1 of the account of invoice accounting (sub. "M" of paragraph 7 of the Rules for maintaining the accounting of the invoice invoice 3 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137 ). In addition, if the mediator buys goods through a subcommissional (subagent), in part 2 of the account of invoice accounting, the commissioner (agent) must register an invoice sent by a subcommissioner (subagent). At the same time, the Count 10 of the journal indicates the name of the subcommissional (subagent), in column 11 - its INN / CAT, and in column 12 - code "1".
This follows from subparagraphs "K" - "M" of clause 11 of the Rules for maintaining the accounting magazine of the invoice of Annex 3 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137).

4. The mediator sets an invoice to the customer for the amount of his remuneration (with the exception of intermediaries on the specialists). Registers such a document in the sales book. The second instance of the invoice intermediary must pay the customer. This follows from the provisions of paragraph 20 of Section II of Annex 5 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137.

5. The customer when receiving an invoice from an intermediary for the amount of remuneration registers it in the book of purchases (paragraph 11 of Section II of Annexes 4 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137).

A similar algorithm of actions is used in the preparation and transfer of invoice for the amount of payment (partial payment):

• issued by the intermediary to the seller at the expense of the upcoming supplies;
• obtained by an intermediary from the Customer to intermediary remuneration.

The customer takes to deduct the input VAT on the basis of the invoice invoiced by the intermediary (on behalf of the seller) in the name of the customer. This invoice must be registered in the customer's purchases book (paragraph 11 of Section II of Annex 4 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137). As a rule, in addition to the specified document for legitimate tax deductions from the cost of purchased goods (works, services, property rights), the customer must be: *

• a copy of the invoice issued by the Seller in the name of an intermediary in shipment of goods (performance of work, the provision of services, the transfer of property rights) (on the basis of which the mediator issued an invoice to the customer's name);
• copies of primary accounting and settlement documents on the transaction.

If the mediator acquires goods for several customers from one supplier, the amount of VAT, which he presented the supplier, it distributes on several invoices. As a result, the amount of VAT in the invoices that will receive from the mediator each customer will not coincide with the one that is in copies of the supplier's invoice. However, such a discrepancy cannot cause refusal to customers in the deduction of VAT. They have the right to declare the input tax in the amount specified in the invoice invoice. Similar explanations are contained in the letters of the Ministry of Finance of Russia dated March 14, 2014 No. 03-07-15 / 11221 and the Federal Tax Service of Russia dated April 18, 2014 No. GD-4-3 / 7473. Documents are posted on the official website of the Federal Tax Service of Russia in the section "Clarifications, mandatory applications tax authorities».

To confirm the right to deduct from the amount of the advanced advance, in addition to the invoice issued an intermediary, the customer must be:

• a copy of the invoice issued by the seller an intermediary upon receipt of payment (partial payment) at the expense of the upcoming supplies (on the basis of which the mediator issued an invoice in the name of the customer);
• the contract concluded between the intermediary and the seller, as well as a contract concluded between the customer and the mediator (providing for the advance payment of settlements on the sale transaction);
• documents confirming the actual transfer of payment (partial payment) between the parties of the transaction (by the customer, intermediary and seller).

Read more about accounting for VAT when purchasing goods (performance, service, transfer of property rights) for mediation agreements, see how to charge VAT with mediation operations.

Olga Tsibizova,

head of the Department of Indirect Taxes Department

tax and customs and tariff policy of the Ministry of Finance of Russia

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The invoice is not a voluminous log or book. This is a small document. However, organizations, and individual entrepreneurs who manage to make a record number of errors in it. It would seem that the Decree of the Government of the Russian Federation dated December 2, 2000 No. 914 "On approval of the rules for conducting accounting logs of received and invalidates, books of purchases and books of sales in the calculations for value added tax" should fully disclose all the features of the registration of the account textures. After all, any VAT payer should know them, since with the help of this document the buyer can take to deduct or compensation for the amount of VAT, presented to him by the seller (paragraph 1 of Art. 169 of the Tax Code of the Russian Federation). But entrepreneurs find more and more nuances from the invoice every time.

The invoices are exhibited no later than five days, considering from the date of shipment of goods (work, providing services) or from the date of transfer of property rights (paragraph 3 of Art. 168 of the Tax Code of the Russian Federation). Moreover, a violation of the time of invoicing invoices cannot affect the right of the taxpayer to obtain compensation of tax paid on these invoices (Resolution of the FAS North-West District of February 11, 2005 No. A21-4989 / 04-C1, FAS of the East Siberian District dated August 10, 2006 No. A19-3658 / 06-45-F02-4019, 4357/06-C1). It should also be borne in mind that the moment of determination tax base associated with the date of shipment (transmission) of goods (works, services), property rights, and not from the date of statement of invoice (sub. 1, 1 Art. 167 of the Tax Code of the Russian Federation).

From the article you will learn about all the features of the competent registration of the invoice. Then you can fill out this document so that it does not cause complaints from the tax authorities and has become a full-fledged basis for receiving a deduction on VAT.

Registration of invoice

Strings

IN row 1. You must specify the sequence number and date of the account statement. The question arises: should the invoice number be numerical or is it possible to use the alphanumeric numbering system? In subparagraph 1 of paragraph 5 of Article 169 of the Tax Code of the Russian Federation, only the requirement that the number should be ordinal is contained.

As indicated by the FAS of the North-Western District in its resolution of June 15, 2004 No. A56-45387 / 03 "Neither Article 169 of the Tax Code of the Russian Federation nor the rules for conducting journals of accounting and invoices of invoices, books of purchases and books of sales in tax calculations The value added is the procedure for assigning numbers to invoices.

Consequently, the taxpayer has the right to independently install the numbering system for invoices.

IN row 2. The invoices indicate the full or abbreviated name of the seller in accordance with the constituent documents. Row 2A. Filled in data on the location of the seller in accordance with the constituent documents, and in row 2B. You need to write an identification number and code for the reason for the taxpayer-seller's registration.

IN row 3. The full or abbreviated name of the shipper is indicated in accordance with the constituent documents. If the seller and the shipper is the same face, then in this line is written "he". If the seller and shipper are not the same face, then the postal address of the shipper is indicated.

IN row 4. - Full or abbreviated name of the consignee in accordance with the constituent documents and its postal address.

At the same time, under the shipper (consignee), it is necessary to understand the individual entrepreneur, from the warehouse (to the warehouse) of which the actual shipment (acceptance) of goods is carried out, regardless of the type of transport, on which the transportation of these goods is carried out (letter of the Department of Tax and Customs and Customer Tariff Policy of the Ministry of Finance of the Russian Federation August 10, 2005 No. 03-04-11 / 202).

IN row 5. Details are indicated (number and date of compilation) of a payment and settlement document or cash receipt (when calculating using payment and settlement documents or cash checks, which is attached to an invoice). In accordance with subparagraph 4 of paragraph 5 of Article 169 of the Tax Code of the Russian Federation, this string is filled only in the event of an admission of advance payments to the upcoming deliveries of goods (performance of work, providing services).

IN row 6. It is necessary to record the full or abbreviated name of the buyer in accordance with the constituent documents.

IN row 6A. It is indicated by the location of the buyer in accordance with the constituent documents.

When providing services, some of the lines and the count of invoices may not be filled due to the lack of necessary information. In such cases, foolings are also put in blank lines and graphs. In particular, when providing services, when there are no concepts "shipper" and "consignee", in the relevant rows, fiwers are set (a letter of the Ministry of Internal Affairs of the Russian Federation of February 26, 2004 No. 03-1-08 / 525/18).

In accordance with Article 169 of the Tax Code of the Invoice, compiled and issued in violation of the procedure established by paragraphs 5 and 6 of this article, cannot be the basis for the seller to be submitted by the Buyer to deduct. At the same time, the buyer's address refers to the details, the error in which will prevent you from getting deduction.

But the judges believe that the incomplete indication of the address in the presence in the invoice F.I. O. and the Inn of an individual entrepreneur cannot be the basis for refusal to deduct. Thus, the Federal Arbitration Court of the North-West District decided: "The INN indicated in the invoices - not in full - the address of the buyer of goods (entrepreneur) does not interfere with its identification as a taxpayer for purposes tax control"(Resolution of December 22, 2005 No. A42-1840 / 2005-15). In your case, you can be identified in the city and street.
However, in order to avoid unnecessary disputes with the tax authorities, we would advise you to contact the supplier so that it makes corrections to the issued invoice.

I.N. answers the question Maltsev, expert publishing house:

Your accountant rights. Indeed, if the seller and shipper is the same person, then in this line you need to write the words "he" (Appendix No. 1 to the rules for conducting accounting logs of the received and invoices, books of shopping and books of sales in tax calculations The value added approved by the Decree of the Government of the Russian Federation of December 2, 2000 No. 914).

But you are also right. The personnel agency did not sell goods to you, so it could not send you a cargo and, accordingly, be a shipper. It had you a service selection service. And for services there are no such concepts as "shipper" and "consignee." Therefore, the personnel agency should not fill these details. Instead, it was necessary to put on their place of stuff. So, the service provider incorrectly filled the invoice.

But even though the recruitment agency filled the rows 3 and 4, and did not put dirty there, this error should not affect the receipt of VAT deduction. The Ministry of Finance of the Russian Federation adheres to the same opinion (a letter dated April 24, 2006 No. 03-04-09 / 07).

Graphs

Since in practice, when completing the invoice, entrepreneurs often arise difficulties with filling Count 1, 4, 5, 8, 9, 10, 11, we decided to consider these graphs in more detail.

IN column 1. It is necessary to specify the name of the goods supplied (shipped) (description of the work provided, the services rendered) transmitted property rights. By the way, this indicator is often filled in a foreign language. The position of the tax authorities on this issue is reflected in the letter of FTS dated December 10, 2004 No. 03-1-08 / 2472/16. They indicated that it was impossible to identify invoice indicators filled in a foreign language with the corresponding indicators of primary accounting documents, decorated in Russian, on the basis of which the shipment of goods (works, services) is carried out. Therefore, the tax authority is not entitled to confirm the validity and validity of the deductions of the amount of the value added tax specified in the invoice, the individual indicators of which are filled in foreign language.

Invoice indicators indicated in graphs 4, 5, 8, 9, Filled in rubles, but if, according to the terms of the transaction, the obligation is expressed in foreign currency, the amounts indicated in the invoice may be expressed in foreign currency (clause 7 of Article 169 of the Tax Code of the Russian Federation).

In determining the tax base for the value added tax, the revenue (expenses) of the taxpayer in foreign currency is translated into rubles at the rate of the Central Bank of the Russian Federation, respectively, at the date of sale of goods (works, services) or on the date of the actual expenditure (clause 3 of Article 153 of the Tax Code of the Russian Federation) .

In accordance with the current procedure for the application of VAT, if, under the terms of the contract, the payment calculated in the conventional units is produced in Russian rubles, then the buyer's total tax is accepted for a test (compensation from the budget), the entire amount of tax is accepted at the ruble. This will happen in that reporting periodWhen all the conditions listed above were met, including the existence of an invoice (a letter to UMNS in Moscow of May 5, 2003 No. 24-11 / 23876).

IN column 10. The country of origin of the goods is indicated, and in column 11. - Number of customs declaration. Communicable invoice details are the country of origin of the goods and the number of the cargo customs declaration (sub. 13 and 14 of paragraph 5 of Art. 169 of the Tax Code of the Russian Federation). At the same time, in this paragraph of Article 169 of the Tax Code of the Russian Federation, it is indicated that these graphs are filled in relation to goods, the country of origin of which is not the Russian Federation. If products are manufactured in the territory of the Russian Federation, foolings are put in unfreadable graphs of invoices.

In implementing imported goods In Count 11, record: "The GTD number / sequence number of the goods (from the graph 32 of the main or incremental sheet of the GTD)". If the list of products used instead of additional sheets during declaration, then after a fraction indicate the position number from the list of goods (paragraph 1 of the Order of the State Code of Russia No. 543 and MNS of Russia No. BG-3-11 / 240 dated June 23, 2000).

The aforementioned Order of the State Code of the Russian Federation and the Ministry of Economic Development of the Russian Federation applies to the part that does not contradict the provisions of the Customs Code of the Russian Federation, the legal acts of the Russian Federation of the Russian Federation on the heading "Declaration" (letter of the SCC of Russia of December 30, 2003 No. 01-06 / 50932).

At the same time, the Federal Customs Service explained that the procedure for determining the number of the customs declaration, established by clause 1 of the above order, does not contradict the provisions of the Customs Code of the Russian Federation and the procedure for filling out the cargo customs declaration (letter dated June 8, 2006 No. 15-12 / 19773).

Considering the foregoing in column 11 of the invoice, the number of the customs declaration is specified in the absence of a sequence number of goods from the graph 32 of the main or additional sheet of the customs declaration or from the list of goods, then such an invoice should be considered as a violation of paragraph 5 of article 169 of the tax Code of the Russian Federation. Consequently, this document will not be able to serve as a basis for receiving VAT deduction.

Method of filling in invoice indicators

The taxpayer has the right to fill all indicators of the invoice by hand, on a computer or a combined way. In paragraph 14 of the Decree of the Government of the Russian Federation No. 914, it is indicated that invoices filled in part with a computer, partly from hand, but corresponding to the established filling standards, can be registered in the shopping book.

The courts occupy the same position: "The indication in the invoice of the addresses of the consignee and the shipper is not a violation of Article 169 of the Tax Code of the Russian Federation" (Resolution of the FAS of the Moscow District of November 5, 2004 No. Ka-A40 / 9268-04), or " The Tax Code of the Russian Federation does not contain a ban on filling the invoice for both manuscript and machine-written methods or two ways simultaneously. Combining various ways to fill out invoices in the sellers cannot be the basis for the taxpayer's refusal in the implementation of deductions paid on invoice invoices of VAT "(Resolution of the FAS of the East Siberian District of August 17, 2006 No. A19-8640 / 06-16-F02 -4135 / 06-C1).

Making patches in invoices

In case of discovering a buyer of violations in the procedure for compiling the seller of the invoice, this invoice needs to be paid. Corrections in the invoice are made by the seller and are assigned the seal and signed by the seller.

Tax authorities believe that registering fixed invoices in the book of purchases and receive on them tax deductions need in the same tax periodwhich received a corrected invoice (emails of the FTS of September 6, 2006 No. MM-6-03 / [Email Protected], Ministry of Finance of the Russian Federation dated September 21, 2005 No. 07-05-06 / 252).

However, judges considered this position in incorrect. The FAS of the Eastern-Siberian District indicated that "the date of introduction of corrections in the invoice does not have a legal importance for determining the tax period in which the taxpayer has the right to submit to the deduction paid suppliers of goods (works, services) value added tax" (RESOLUTION of July 4 2006 No. A19-43548 / 05-11-F02-3206 / 06-C1). And the FAS of the North-West District believes that "Chapter 21 of the Tax Code of the Russian Federation does not limit the taxpayer's right to eliminate defects in the registration of invoices before making an inspection and does not associate this with the right to tax deductions in the tax period in which the appropriate corrections are made "(Resolution of October 14, 2005 No. A26-1220 / 2005-213).

* * *

Thus, accuracy in the design of invoices will allow the taxpayer to avoid conflicts with tax authorities and get deductions or compensation for value added tax.

Different signatures on the invoice instances of the seller and the buyer do not interfere with accept VAT to deduct. The Ministry of Finance of Russia in a letter from 07/03/13 No. 03-07-15 / 25437 (response to a private request) came to this conclusion for the first time.

The Ministry of Finance finally admitted that the buyer, having received an invoice from the supplier, could not check any signatures at the instance of the seller. And the signatures may differ for various reasons. Most often, the seller prints only an instance for the buyer, and it leaves its computer. When the inspectors request a document within the framework of the "ones", the seller prints the invoice and signs. But if the employee who signed a copy of the buyer has already quit, then the signatures will not coincide.

In practice, such discrepancies led to a denial of deductions. Moreover, sometimes the inspectors shot deductions if the signatures belonged to one employee of the counterparty, but they were very different or were made by different handles. Prove that the deductions are still legitimate, and the claims of inspectors are contrived, buyers managed only in court (Decisions of the Federal Arbitration Courts of the Moscow District from 19.09.11 No. A40-119463 / 10-4-685, the East Siberian District on 08/04/11 No. A10 -3464/2010). Moreover, the judges supported the buyer if all employees who signed both copies of the invoice had the authority issued by order or attorney.

Recommending the commented letter, the Ministry of Finance decided to end with such disputes. If the inspectors still do not accept deductions to the invoice invoices of the company that are checked can be familiar with the new clarification. Even if the fields in the field will not refuse their claims, the company is likely to support regional government. After all, as we found out, the Specialists of the Federal Tax Service of Russia fully divides the position of colleagues from the Ministry of Finance.

By the way, this is not the first explanations of the Ministry of Finance, which allow companies to declare expenses or deductions for discrepancies in the documents. Recently, the ministry reported that if the company receives goods from the supplier, the number and cost of which they do not correspond to the invoice, then this does not interfere with the costs of profits. The main thing is that the taxpayer does not take into account the amount of the amount more than what is written in primary documents Or actually purchased goods (the letter of the Ministry of Finance of Russia of 30.04.13 No. 03-03-06 / 1/15358).

Signs are safer to fix if ...

... In the invoice and "primary" they are different. Such a discrepancy is easy to explain. The director of the supplier may leave the right to sign invoice for itself, and the sight of the "primary" convey to another employee. But it is safer to confirm the powers of employees who have signed all documents.

... do not read poorly. If the autograph is really almost not visible or he ran away from time to time, safer ask the supplier to sign the document again. And if the employee who signed initial document, already quit, it is worth requesting a duplicate invoice with a supplier.

... do not correspond to decoding. A person can choose any signature. It does not have to be letters from the last name. But if the signature clearly does not correspond to decoding, it is safer to clarify the supplier who visited the document. If the autograph and decryption belong to different people, you need to add the name of the employee who has put the signature on the invoice, and confirm its powers.