Book of shopping at the principal. The numbers of invoices in the book of shopping and the book of sales are indicated by a separate line in the invoice of invoices.

What you need to know about the invoice

Seller and buyer

For VAT payers, the invoice is one of the main documents that are necessary when calculating the tax. Not accidentally, individual articles are devoted to invoice. 169. Tax Code. If the seller incorrectly fills the invoice, the buyer has problems with the use of VAT deduction. What should be paid when filling out invoices for shipped goods (performed works provided by services), is described in the article.

The supplier, accrualing VAT in the implementation of goods (performance, service), exposes the invoice to the buyer and registers it in the sales book. The buyer reflects the details of the received invoice in the shopping book. Based on these documents, he makes appropriate entries in the tax return and produces a deduction of "input" VAT. True, register an invoice in the book of purchases and to make a tax on deduction, only if the conditions established by Art. 169 of the Tax Code of the Russian Federation. One of them - the invoice must be decorated properly.

Currently, an invoice form is applied, given in Appendix 1 to the Decree of the Government of the Russian Federation of 01.01.2001 N 914 (hereinafter referred to as the Resolution No. 914). If the supplier is setting an invoice of an old sample, the buyer will not be able to apply the tax deduction.

Who is obliged to write an invoice

The invoice is made only by VAT payers. These are not sellers applying special tax regimes (USN, ENVD, ESHN). They do not tax buyer and, accordingly, do not discharge the invoice. Another thing is when the "special process" acts as an importer or tax agent on VAT. Then in the first case there is a duty to pay the tax on customs (or in the tax authorities - when importing goods from Belarus), in the second - to keep the tax from the seller and transfer it to the budget<1>. But in these situations, the "Special Mark" does not set an invoice.

<1> For more information about this, see the article "The VAT Tax Agent: How to calculate the tax and fill in the declaration" // RNA, 2005, N 15. - approx. ed.

What happens if a person who uses a special will violate the Code's requirements and will write an invoice with a dedicated VAT amount to the buyer? As follows from paragraph 5 of Art. 173 of the Tax Code of the Russian Federation, such a person must list the tax amount specified in the invoice to the budget. Meanwhile, the right to deduct the "entrance" tax at the intruder will not appear, since such a privilege is provided solely for VAT payers. About this FNS of Russia reminds in a letter dated 01.01.2001 N mm-6-03 / [Email Protected]

Some taxpayers are exempt from VAT payable on the basis of Art. 145 of the Tax Code of the Russian Federation, others make operations not subject to this tax in accordance with Art. 149 Code. And in that and in another case, taxpayers are obliged to write off invoices, as required by paragraph 3 of Art. 169 of the Tax Code of the Russian Federation. In the invoice, the inscription "without VAT" should be made.

What is dictated to set such invoices? The fact is that persons who carry out operations that are not taxable (Article 149), or exempt from paying tax (Article 145), are taxpayers. It means that they are distributed to the general assessment rules for invoices. And the inscription "without VAT" is characteristic sign Operations not subject to taxation.

It happens that the note "without VAT" on the invoice includes taxpayers who carry out operations taxable on the basis of paragraph 1 of Art. 164 Tax Code of the Russian Federation at a rate of 0%. This is not true. The zero rate does not mean that goods (work, services) are not subject to VAT. It is just its value for tax legislation equal to zero. Taxation in zero bid. gives the taxpayer the right to apply tax deductions. And on operations released from taxation under Art. 149 of the Tax Code of the Russian Federation, the tax deduction cannot be applied. "Input" VAT for such operations is included in the cost of purchased goods (works, services). In the same way, they come with the "entrance" VAT taxpayers, freed from the payment of tax under Art. 145 NK RF.

Registration of invoice and deduction on VAT

In paragraph 5 and 6 of Art. The Codex lists the details that must be specified in the invoice. If the seller does not fill any of the required details or allow an error in them, the buyer on the basis of such an invoice will not be able to apply the tax deduction or compensate tax (paragraph 2 of Art. 169 of the Tax Code of the Russian Federation). In such a situation, first of all, you should contact the supplier to make corrections to defective invoices.

It should be noted that the Tax Code provides a list of mandatory details, but nothing is said about how to fill them. The Resolution No. 914 shows only general recommendations. Another regulatory document, which would contain detailed explanations on the procedure for compiling invoices, no. From here, many problems and contradictions arising between taxpayers and tax authorities, and as a result, disagreements between sellers and buyers.

Talk about what should be paid special attention When filling out invoices.

Numbering invoice

In line 1, the invoice specifies its sequence number. It is affixed by the supplier. The numbering must be increasing and pass through (that is, without skipping). Room Structure Requirements regulatory documents not installed.

Many taxpayers use simple sequence numbers - 1, 2, 3, etc. It is not forbidden to use and complex - with different digital combinations, separation signs and letter notation, for example: 1a-14, SF-0511/2. Numbering can be difficult, but not chaotic.

A special case is an organization with separate divisions. To develop the numbering structure of invoices to these organizations will help the letter of MNS of Russia dated 01.01.2001 N VG-6-03 / 404. It says that invoices in such taxpayers are numbered in order of increasing by the organization as a whole. It is allowed to either reserve numbers for invoices issued by separate divisions, or use compound numbers with a specific unit index. The selected method of numbering must be fixed in accounting policies on taxation.

Note. Who should not set an invoice

In paragraph 4 of Art. 169 of the Tax Code is a list of taxpayers who are not required to invoice invoices. These are banks insurance organizations and non-state pension funds operating operations exempted from taxation in accordance with Art. 149 of the Tax Code. If these organizations perform other operations (not named in Art. 149 of the Code), they should issue invoices on general reasons.

In addition, invoices are not exhibited in the implementation of securities. And no matter who carries it - professional participant Market valuable papers Or an organization that does not have such status. On brokers and intermediaries providing services in the implementation of securities, this rate does not apply - they are obliged to set an invoice for the cost of their remuneration.

Among the obligation to exhibit invoices, enterprises are also released retail, catering and other organizations and individual entrepreneurs working directly with the population. The legislator in paragraph 7 of Art. 168 of the Tax Code of the Russian Federation registered that taxpayers working with the population, the obligation to set invoices is considered to be made if they gave the buyer a cash receipt or a form of strict reporting. The invoice is not needed such a buyer.

Note! Do not take defective accounts!

The legitimacy of the requirements of tax authorities to correctly fill the obligatory details of invoices was recently confirmed by the Constitutional Court of the Russian Federation. In determining the CS of the Russian Federation of 01.01.2001 N 93-O states that "the taxpayer as a tax deduction basis can be submitted only to a full-fledged invoice containing all the required information, and it is not entitled to show a tax amount accrued by a defectious account , the information in which is reflected incorrectly or incomplete. "

For the buyer, it does not matter whether the invoice issued the invoice correctly. The main thing is that the number in the invoice has been affected by the invoice. The invoice on which no number does not give reason to deduct VAT.

Invoice date

Next to the invoice number indicates the date of its discharge. According to paragraph 3 of Art. 168 NK RF invoice for the sale of goods (works, services) is exhibited no later than 5 days from the date of shipment. And the countdown must be started from the date of shipment, and not from the next day. Establish an invoice for a taxpayer is obliged regardless of what accounting policy he has chosen - "on shipment" or "on payment" (see the letter of the Ministry of Finance of Russia dated 01.01.2001 N / 45).

The rule of five days does not apply if the shipment occurred in the last four days of the month. In such a situation, the invoice is discharged in the current month and is recorded in the sales book on the appropriate date. Taxpayer who will write off the invoice later and on this basis will not reflect the accrual of VAT in tax DeclarationThe tax inspection is waiting for the taxation of the tax, the penalty for the late payments of VAT and penalties.

For violation of the five-day period, no sanctions for suppliers in tax legislation are not provided. But those who discharge invoices with a delay, it is necessary to remember: VAT to pay to the budget in any case is accrued at the time of shipment (with the accounting policy "on shipping") or at the date of receipt of payment from the buyer (with accounting policies "by payment" ). Tax consequences There are only the Buyer: In the month of shipment, it will not be able to apply a tax deduction, even enumerating the payment to the supplier in advance.

In lines 3 and 4 invoices, the name and address of the shipper and consignee are reflected. These lines are filled only in invoices issued when shipping goods. When performing work or service services in the specified lines, fiwers are put. This is understandable: when carrying out such operations there are no shippers or consignees. But sometimes suppliers in the performance of work (providing services) still enter the data and the buyer in these rows. Disruption This is not considered, but when checking the taxpayer, they will indicate that in these lines it would be more logical to put fiwers. The right to deduct the "entrance" VAT on such invoices of the buyer remains.

If the seller and the shipper is the same person, in line 3, you can not repeat its name and address that are already inscribed on rows 2 and 2a, but to limit ourselves to the "one" indication. But if the buyer is a consignee, it is impossible to do the same mark in the invoice. This is indicated in the report of the Ministry of Marks of Russia dated 01.01.2001 N 03-1-08 / 1191 / ***** @ *** The fact is that line 4, designed to reflect the consignee data, is located in front of lines 6 and 6a in which the name and address of the buyer are given. Therefore, the words "he" in line 4 invoices are inappropriate. When tax audit The taxpayer will have to prove that "he" is not a seller, the data on which is given above, and the buyer, the name and address of which are indicated below.

Please note: on line 3 and 4 invoices fits not legal, but mailing address shipper and consignee. This is stated in the Resolution No. 914. The postal address of the organization (that is, the place of its actual location) must coincide with its place state registration. If any separation of the organization (warehouse, shop, shop) is not at the address specified in the Certificate of State Registration of the Organization, this indicates the occurrence separed division. According to the norms of tax legislation, the organization is obliged to settle for tax accounts at the location of each separate division.

So, if in the invoice name of the seller (buyer) coincides with the name of the shipper (consignee), but the addresses are different, it means that the organization has a separate division. Tax authorities are entitled to check whether the taxpayer has fallen into tax accounting at the location of this separate unit.

Note! Following the month

Organizations that work with a large number of customers and within a month each buyer shipped goods daily (provide services), allowed to write invoice once at the end of the month. If such an invoice is dated to the last number of months, the problems in both parties does not arise. The supplier will accrue VAT to pay to the budget, and the buyer in the same month will take the "entrance" tax deduction (of course, subject to the provider's payment).

But often suppliers, writing the invoice at the end of the month, date it by the next month. In this case, the supplier must still charge the tax payment in the declaration for the past month ( taxable period). The buyer has problems with deduction VAT. Even if by the end of the past month payment was made by the supplier and goods (services) were taken to account, the buyer is not entitled to reflect the deduction of VAT in the tax return for this month. Under other conditions, the deduction can be made only on the basis of the resulting invoice (clause 1 of Art. 172 of the Tax Code of the Russian Federation). And if the invoice for the buyer's invoice at the end of the month, it means that he did not appear on the rights to the tax deduction. Apply the deduction to the buyer will be able not earlier than the month, in which the supplier issued an invoice.

Note! Watch for bets!

Sometimes taxpayers when filling in count 7, invoices indicate the wrong VAT rate. This, as a rule, happens in "transient" periods when tax rates are changing. In addition, when implementing food, children's goods, periodicals, book products and medical goods, taxpayers are not always legitimately used tax bid. 10%. And it happens so that instead reduced bet Tax they indicate a complete 18 percent rate.

The incorrect VAT rate in the invoice will negatively affect not only the supplier, but also on the buyer. The invoice with an incorrect VAT rate is recognized as issued with the violation of current legislation, and the tax deduction for such an invoice cannot be applied.

The buyer may face the fact that he will be brought by VAT on operations that are exempt from taxation in accordance with the Code. What are the reasons for what happened? Their two: either an error was made in the invoice, or the supplier voluntarily declared a refusal to tax break (paragraph 5 of Art. 149 of the Tax Code of the Russian Federation). In the first case, it is believed that the invoice is filled with violations and the buyer will not be able to take to deduct the unlawfully paid VAT provider. In the second case, VAT is exhibited by the seller legally. But this fact is advisable to confirm. The buyer can contact the supplier with a request to submit a copy of the application, in which the supplier refuses to liberation, with the note of the tax authority on obtaining a document.

And another advice to customers: working with suppliers who refused to tax breaks, check that the tax rate is 18% applied to the transactions listed in paragraph 3 of Art. 149 of the Tax Code. After all, on operations named in paragraph 1 and 2 of this article, it is impossible to abandon release. And if the supplier indicates VAT invoice for such operations, it is impossible to apply the tax deduction for such an invoice.

It should be reminded that in ch. 21 of the Tax Code are provided not only direct (0, 10 and 18%), but also estimated rates VAT 10/110 and 18/118 (clause 4 of article 164 of the Tax Code of the Russian Federation). In particular, taxpayers apply them when receiving advances or other funds related to the payment of goods, works, services (PP. 1 and 2, paragraph 1 of Art. 162 of the Tax Code of the Russian Federation), when implementing the property, which was taken into account with tax, agricultural products and its processing products (p. 3 and 4th Art. 154 of the Tax Code of the Russian Federation).

In line 5 of the invoice, the number and date of the payment and settlement document are given. These are payment orders, checks, letters of credit, cash checks, forms of strict reporting - in short, payment documents for which the buyer paid shipped goods (performed works, services rendered). It will be considered an error if the seller in the 5 invoice line will indicate the numbers and dates of other documents (accounts, contracts) that do not belong to payment. To take to deduct the "entrance" VAT for this invoice the buyer will not be able to.

It should be noted that the line 5 of the invoice is filled, if the supplier is added to the current account (at the cashier) of the supplier by the time of shipment, prepayment from the buyer and the details of the payment and settlement document are known. This is stated in the letter of MNS of Russia dated 01.01.2001 N 03-1-08 / 1191 / ***** @ *** If the payment has not received until the goods shipment (execution of works, the provision of services), in line 5 puts a dashboard .

Often, payment and shipment occur both the same day. Do I need to specify the details of the payment document in the 5 invoice line? In such a situation, it is difficult to determine whether this admission is money Prepayment. After all, the documents are not indicated the exact time of shipment and money receipts.

An individual entrepreneur personally signs an invoice and indicates the details of its certificate of state registration. At the same time, he does not put a signature instead of the chief accountant - the string remains empty. After all, according to the legislation, the FBRYUL is responsible for conducting accounting. And even if the entrepreneur concludes an agreement with an accountant on accounting of accounting, this accountant is not obliged to sign an accountant.

The tax code does not indicate that all signatures must be accompanied by decoding. But this is a general requirement for issuing documents. In addition, the obligatory decoding of signatures is stated in the Resolution No. 914. Tax authorities do not recognize the validity of the tax deduction on the invoice in which the signatures are not deciphered. The same position adheres to the Ministry of Finance of Russia (see the letter dated 01.01.2001 N 04-03-1 / 54).

The head and accountant of the Organization has the right to transfer the authority to sign invoices to other employees of the organization. Authorized persons operate either on the basis of the director's order, or on the basis of a power of attorney compiled on behalf of the organization.

The design of attitudes on the signing of invoices or relevant orders is often forgotten in organizations with separate divisions. And often the invoice signs the head and chief of the branch, although no internal documents There is no transmission of these powers in the organization. Such an invoice may be invalid.

Please note: the decoding must correspond to the name of the one who has signed the document. This draws attention to the Ministry of Finance of Russia in a letter dated 01.01.2001 N / 127.

The value-added tax on the invoice, signed by the wrong person, is impossible to accept to deduct. To check the right of authorized persons to sign invoices, the buyer must ask the seller to submit a copy of the document that establishes the transfer of such powers.

Some suppliers issue invoice customers with a facsimile signature of the head (chief accountant). It is unacceptable. Facsimile documents are recognized by invalid. The right to deduct the "entrance" VAT for such invoices of the buyer is not (see letters of the Federal Tax Service of Russia dated 01.01.2001 N MM-6-03 / [Email Protected] and from 01.01.2001 N 03-1-03 / 210/11).

Not all organizations have chief accountant. Its functions can be performed by the head of the organization. Sometimes a contract for rendering accounting services with a specialized firm or specialist - individual. This is permitted by paragraph 2 of Art. 6 of the Federal Law "On Accounting" from 01.01.2001 N 129-FZ. In the invoice, the signature instead of the Chief Accountant puts the one who is entrusted with the responsibilities of the Chief Accountant - either the head of the Organization, or an accountant specialist with whom a civil contract or an authorized representative of a specialized firm leading to the organization of accounting.

The method of filling out invoices

Invoices can be filled with any way - manually, on a computer or on a typewriter. But make them in in electronic format and sign electronically digital signature It is impossible. Nor in the Tax Code, nor in the decision N 914 is not provided for such an opportunity. In addition, there is no "Electronic Document". Therefore, it is impossible to apply a tax deduction on invoices compiled in electronic form and a certified electron-digital signature (see letters of the Federal Tax Service of Russia dated 01.01.2001 N MM-6-03 / [Email Protected] and from 01.01.2001 N 03-1-03 / 210/11).

Sometimes invoices simultaneously fill on the computer, and manually. This happens, for example, when additional records are made in them. Is it possible for these documents to accept VAT to deduct? Combined filling of invoices in itself is not a violation in itself, as evidenced by the letter of MNS of Russia dated 01.01.2001 N 03-1-08 / 1191 / ***** @ *** however, the invoices will be recognized as appropriate tax legislation All corrections must be certified by the organization and signature of the head. In addition, the corrections are necessarily dating. These are the requirements of paragraph 29 of the Resolution No. 914. Otherwise, the buyer will not be able to prove that the additional entries in the invoice has not made it, but the seller.

Another nuance. As follows from the letter of MNS of Russia of 01.01.2001 No. 03-1-08 / 1191 / [Email Protected], in unfreaded graphs and lines of invoices to put dashings optionally. The absence of dashings in empty strings and invoice graphs will not be an obstacle to the use of tax deductions if the supplier has not to fill these details.

Consider the procedure for filling the invoice on the example.

Example 2. The organization of OJSC "Metal Rolling" (,), registered in Moscow, has a branch in Khimki (). Under the terms of the contract of supply, the buyer of Metalloinvest LLC (,) on September 23, 2005, on a payment order N 107 listed 100 percent prepayment. Metal shipped on September 29 from the warehouse located in the branch of Metal Rolling OJSC. The buyer shipped 5.2 tons of Shaveler 22U (3PS5) at the price boom. per ton (excluding VAT) and 8.5 tons of angular rolled products 32 x 4 (3ps) at the price boom. per ton (excluding VAT). Metal is delivered to the buyer's warehouse vendor vendor. Shipping cost - 6000 rubles. (excluding VAT).

The invoice for this shipment accountant of OJSC "Metal Rolling" amounted to September 30. Sample Filling in the invoice, see with. 26.

Invoice N from "-" -

OJSC "Metal Rolling"

Seller ----

Address (2a)

INN / PPP seller (2B)

Khimkinsky branch of Metal Rolling OJSC,

ul. Spring, d. 2

Shipper and its address ------

Metalloinvest, OOO, Moscow,

ul. Boykova, d. 18, Corp. 3, com. 12

Consignee and its address -------

To the payment-computational document n from

LLC "METALOINVEST"

Corp. 3, com. 12

INN / CPP Customer)

Name product (description performed works, rendered services)	FE - nitsa measurement rhenium	If - honor	Price (rate) for nitsu change - rhenium	Cost goods (works, services) total without tax	Therein number excise	Nalo - gova rate	Sum tax	Cost goods (works, services) total S. accounting tax	Country they attribute hazing nia	room cargo tamo - female delara tion

Schweller 22u (3ps5)
Rental angular 32 x 4 (3ps)
Transport services
Total to payment

Krapivin Krapivin

Head of the Organization (signature) (f. I.O.) Chief Accountant (signature) (f. I.O.)

____________ ___________ ___________________________

Individual entrepreneur (signature) (f. I.O.) (details of the certificate of

state registration

individual

entrepreneur)

Note. First instance - buyer, second copy - seller.

Expert journal

"Russian tax courier"

Signed in print

From 01.10.2017, the rules for filling out invoices. How justified the requirements of some of the counterparties when they are invited to indicate the following things:
1. The name of the seller and the buyer in the invoice must fully correspond to the incorporation, which means both names must be written by large letters as in the incorporation;
2. The name of the seller and the buyer in the invoice must be written in full, as in the Union, that is, not LLC "XXX", but a limited liability company "XXX";
3. How to fill the line (8) "identifier state Contract, Agreement (agreements) "in case a state contract is concluded with the client and in case the contract is commercial?
Some counterparties require the fill in this line in the form of a state contract identifier, contract (agreement) (if available): ... ", and then either empty at a commercial agreement, or details of the State Contract. How definite the indication of the phrase "(if available)"?

On this issue we adhere to the following position:
Filling from 01.10.2017 the requisite "Address" of invoices using generally accepted abbreviations of addresses-forming elements is equal to how to write the address of the address, the format of which (including the register) differs from those used in the EGRUL, consider permissible.
The name of the taxpayer and the buyer in the invoice is indicated in accordance with the constituent documents. At the same time, the case of letters (capital or lowercase) used when writing the name, which is different from the specified in the Encursion, also do not consider the violation of the order of filling the corresponding lines. The same can say about the use of the abbreviations of the organizational and legal form of the buyer and the seller when writing the names of organizations.
The risks of the buyer's taxpayer associated with the use of VAT deductions on the invoice thus completed, we do not see.
The invoice must have a string of 8, including the phrase "with the presence".
Information about the state-contract identifier for correctly filling out the invoice seller (performer) can clarify the buyer (customer).
When selling goods (works, services), within the framework of conventional commercial transactions, a line of 8 invoices may remain not filled.

Justification of the position:
The invoice is a document that serves the basis for the purchase of goods presented by the Seller (works, services), property rights of tax to deduct in the manner prescribed by the Tax Code of the Russian Federation (NC RF).
Requirements for the design of invoices are set forth in, and the Tax Code of the Russian Federation, to the adjustment invoices - B and the NC RF.
If invoices do not comply with the requirements listed in, and the Tax Code of the Russian Federation, and the correction invoices - the requirements listed in both the Tax Code of the Russian Federation, then on such invoices, the VAT is not provided (NK RF).
However, errors in invoices and adjustment invoices that do not prevent tax authorities When carrying out a tax audit, identify the seller, the buyer of goods (works, services), property rights, the name of goods (works, services), property rights, their value, as well as the tax rate and the amount of tax filed by the Buyer are not grounds for refusing To deduct taxes (NK RF).
The composition of the mandatory details of the invoice (correction invoice) from July 1, 2017 (after the entry into force of 03.04.2017 N 56-FZ), in particular, includes:
- the name and address of the taxpayer and the buyer (NK of the Russian Federation);
- the identifier of the state contract, the contract (agreement) (if available) (, the NK RF).
Note that the provisions of the Tax Code of the Russian Federation, as well as other provisions of the Tax Code of the Russian Federation, do not decipher such concepts as the "name" and "address" of the taxpayer and the buyer, as well as the "State Contract Identifier", and do not establish the procedure for writing them in invoice.
The Tax Code of the Russian Federation found that the form of the invoice and the procedure for its filling, the form and procedure for maintaining the journal of accounting and invoices of invoices, books of purchases and books of sales is established by the Government of the Russian Federation.
In pursuance of this norm, the Government of the Russian Federation dated December 26, 2011 No. 1137 "On the forms and rules of filling (maintenance) of documents applied during VAT calculations" (hereinafter referred to as the Resolution No. 1137). In N 1137, a number of changes in the Government of the Russian Federation dated 19.08.2017 N 981, which entered into force on 01.10.2017, as well as the Government of the Russian Federation of 25.05.2017 N 625, entered into force on 01.07.2017.
In particular, the changes affected the order of filling the lines 2a "Address" and 6A "address" of invoices. So, on the basis of paragraphs. "G", "K" clause 1 of the rules of completing the invoice used in the calculations on VAT approved by N 1137 (hereinafter referred to as the rules), from 01.10.2017 on these rows should be specified (see also the Ministry of Finance of Russia of November 10, 2016 N 03-07-14 / 65748):
- For legal entities - the address specified in the Unified State Register of Legal Entities (hereinafter - the register), within the location of legal entity;
- for individual entrepreneurs - The place of residence specified in the Unified State Register of Individual Entrepreneurs (hereinafter - Jerip).
Based on PP. "N", paragraph 1 of the Rules from July 01, 2017, in line 8 of the invoice, it is necessary to indicate the identifier of the state contract for the supply of goods (work, provision of services), contracts (agreements) on providing from the federal budget to the legal entity of subsidies, budget investments, contributions in authorized capital (in the presence of).
Wherein general order Writing in the invoices of the names of the taxpayer and the buyer (lines 2 and 6 invoices) from 01.10.2017, nor from 01.07.2017 has not changed. According to paragraphs. "In", "and" paragraph 1 of the rules in these lines for legal entities, a complete or abbreviated name is indicated in accordance with the constituent documents (as before). Squeezing to incorporation The specified provisions do not contain.
Next, consider in detail the order of filling out the requisites of invoices mentioned by us.

Name of the taxpayer and buyer

From the provisions of PPP. "In", "and" clause 1 of the rules follows that in lines 2 and 6 of invoices, the full or abbreviated name of the legal entity is indicated. These provisions do not establish the priority of the use of full or abbreviated name. That is, in invoices, you can specify either complete or abbreviated name.
Since the concept of "name" of a legal entity is neither the norms of the Tax Code of the Russian Federation, nor N 1137 disclose, then on the basis of the Tax Code of the Russian Federation we turn to others regulatory actsdeciphering this concept.
In the Civil Code of the Russian Federation it is said that the legal entity has its own name containing an indication of its organizational and legal form. Each organization must have a full name and have the right to have abbreviated name.
In addition, a legal entity that is a commercial organization must have branded name (Civil Code of the Russian Federation). The legal entity is also entitled to have a reduced proprietary name in Russian (Civil Code of the Russian Federation).
By general rule Full and (in case there is) abbreviated name, brand name for commercial organizations In Russian, it is indicated in constituent documents and an incorporation (Civil Code of the Russian Federation, the Federal Law of 08.08.2001 N 129-FZ "On the State Registration of Legal Entities and Individual Entrepreneurs").
Requirements for the company name of the joint stock company are enshrined in the Federal Law of December 26, 1995 N 208-FZ "On Joint-Stock Companies" (hereinafter - the Law N 208-FZ). According to this norm, the full company name of the Company in Russian should contain the full name of the Company and the indication of its organizational and legal form - joint-stock company, and the full company name of a public society in Russian is also an indication that society is public. The abbreviated company name of the Company in Russian should contain a full or shortened name of the Company and the word "joint-stock company" or the abbreviation "AO", and the abbreviated company name of a public society in Russian - the full or shortened name of the public society and the word "Public Joint Stock Company" or Abbreviation "PAO".
The company's company name in Russian and in the languages \u200b\u200bof the Peoples of the Russian Federation may contain foreign language borrowings in Russian transcription or in the transcriptions of the languages \u200b\u200bof the Peoples of the Russian Federation, with the exception of terms and abbreviations reflecting the organizational and legal form of society.
Similar provisions on branded names LLC contains the Federal Law of 08.02.1998 N 14-FZ "On Limited Liability Societies" (hereinafter - the law N 14-FZ).
Complete and abbreviated (if any) branded names of societies, indicating the organizational and legal form, should be included in the constituent documents of societies (law N 208-FZ, Law N 14-FZ).
As we see abbreviations, LLC, JSC, PJSC can contain only abbreviated company names of societies. At the same time, such names are entitled to have, but are not required.
Therefore, if literally follow the provisions of PPP. "In", "and" paragraph 1 of the Rules, then in the absence of a reduced proprietary name from the legal entity in lines 2 and 6 of invoices in the name of such an organization, its organizational and legal form should be indicated, for example, as "Limited Liability Company ". If the organization has a shortened proprietary name, then permissible in the name indicate the appropriate abbreviation.
At the same time, the norms, the Tax Code of the Russian Federation require only instructions to the names of the seller and the buyer and do not indicate what the name of the organization (full or abbreviated, complete proprietary or abbreviated company, with an abbreviation or not) should be affected in the invoice. At the same time, failure to comply with the requirements for the invoice, not provided for, and the Tax Code of the Russian Federation, it cannot be the basis for refusing to decide to deduct the tax amount presented by the Seller (Tax Code of the Russian Federation). In addition, acts of executive bodies, including the Government of the Russian Federation, cannot change or supplement the legislation on taxes and fees, that is, the norms of the Tax Code of the Russian Federation as a whole and the NK of the Russian Federation in particular, which is directly established by the Tax Code of the Russian Federation.
In this regard, we present the explanations of the financial and tax departments regarding the violation of taxpayers about filling the line 2 in the invoice issues decorated in accordance with the requirements of the previously operating government of the Russian Federation of 02.12.2000 N 914. At that time, in line 2 of the invoice, according to the provisions of the named regulations The ruling was necessary to indicate the full and abbreviated name of the Seller in accordance with the constituent documents.
Authorized bodies explained that the norms of the Tax Code of the Russian Federation, the order of indication in the invoice invoices of the full or abbreviated name of the taxpayer is not regulated, so the indication in the line 2 of the invoices of the full or abbreviated name of the Seller in accordance with the constituent documents is not the reason for refusing to deduct the VAT sums specified in such accounts (Ministry of Finance of Russia dated July 7, 2009 No. 03-07-09 / 32, the Federal Migration Service of Russia in Moscow of November 25, 2009 N).
We note that we did not meet the arbitration practice, where the dispute was considered on the legitimacy of adoption to the deduction of VAT, on the basis of the invoices in which the abbreviation of the organizational and legal form of the buyer or the seller was indicated, which may indicate the absence of claims from verifying on this issue. .
An indication of the abbreviation invoice of the organizational and legal form in the name of the seller and (or) of the buyer instead of its full writing, in our opinion, cannot be an obstacle to the identification of the seller and (or) of the buyer. Therefore, such a mistake (if it is such a recognition) is not a reason for refusing to decide to deduct VAT sums (Tax Code of the Russian Federation).
Provisions, Tax Code and PP. "In", "and" p. 1 of the rules do not establish the requirements for the case of letters (uppercase, lowercase) or a font for purposes of specifying in the invoice invoice invoice and buyer. Do not send these rules and to the incorporation.
As indicated in the Ministry of Finance of Russia dated 02.05.2012 No. 03-07-11 / 130, if the invoice has typos in the buyer's name (capital letters are replaced with line and on the contrary, unnecessary symbols (dash, commas), etc.), but Such an invoice does not impede tax authorities when carrying out a tax audit to identify the above indicators, such an invoice is not a basis for refusing to accept to deduct taxes. See also the Ministry of Finance of Russia dated April 27, 2010 No. 03-07-09 / 28, UFNS of Russia in Moscow of 08.06.2011 n. Therefore, used when writing the names register of letters (capital or lowercase), which is different from the specified in the incarnation, also do not consider a violation of the order of filling the corresponding invoice rows.

Text address

From the literal interpretation of the provisions of PP PP "G", "K" of paragraph 1 of the Rules to properly assume that information about the address of the seller and the buyer is indicated in the invoice in strict accordance with the data reflected in the EGRUL. Any assumption or features of filling this props (including the structure and procedure for reflecting addresses) are not established by the rules.
At the same time, the Tax Code of the Russian Federation does not regulate the order of assignment (or instructions) of the address, nor the procedure for making records to the EGRULA (EGRIP), as they do not disclose the content of the concept of "address" (see also the Ministry of Finance of Russia dated January 28, 2015 No. 03-07-09 / 2992).
In accordance with the Federal Law of December 28, 2013 N 443-FZ "On the Federal Information Address System and on Amendments to the Federal Law" On general principles local government organizations in Russian Federation"(hereinafter - the law N 443-FZ) under the address is a description of the location of the addressing object, structured in accordance with the principles of the organization of local self-government in the Russian Federation and including including the name of the element of the planning structure (if necessary), the element of the street road network , as well as digital and (or) alphanumeric designation of the addressing object, allowing it to be identified.
According to paragraph 2, the rules of assignment, changes and cancellation of addresses approved pursuant to the Law N 443-FZ, the Government of the Russian Federation of 19.11.2014 N 1221 (hereinafter referred to as the rules N 1221) to the address forming elements include the country, the subject of the Russian Federation, the municipal , the element of the street-road network, the element of the planning structure and the identification element (elements) of the addressing object.
In accordance with Section 52 of the rules No. 1221 of the Ministry of Finance of Russia of 05.11.2015 N 171n approved the rules for the abbreviated name of addictory elements (hereinafter referred to as the rules of reduction). Paragraph 3 of this document provides that when writing the names of addictory elements in Russian, abbreviated names of republics, edges, regions, cities of federal importance, autonomous regions, autonomous districts, municipalities, settlements, elements of the planning structure, elements of the street-road network, identification elements of the addressing object given in the annex to specified document. At the same time, the names of the addictory elements are not reduced only when decoding of such a reduction leads to a different understanding of its name (paragraph 5 of the reduction rules, see also 4.8 of the National Standard of the Russian Federation "Sibid. Bibliographic record. Reducing words and phrases in Russian Language. General requirements and rules ").
Given the outlined, we consider it permissible filling from 10/01/2017 Lines 2A and 6A invoice using generally accepted contractions of addictory elements according to annex to the reduction rules (for example: the city - "G.", Street - "Street").
As an additional argument, we can lead to the Ministry of Finance of Russia from 11.10.2017 No. 03-07-09 / 66329, where to the question of the taxpayer about the need from 01.10.2017 in the invoice for the sale of goods, works or services to indicate the address of the seller in capital letters and Taking into account the abbreviations applied to the components of the organization's addresses in the EGRULA, the specialists of the financial department responded that the indication in the invoice invoice of the seller, which was part of the partially in capital letters, and partly with capital letters, is not a reason for recognizing the invoice compiled with violation of the established order.
In the Ministry of Finance of Russia dated 09.11.2009 N 03-07-09 / 57 also expressed the opinion that invoices in which the seller's addresses and the Buyer are indicated with abbreviated words, but with the full order of the addresses (postal index, city name, street and etc.) are not compiled with a violation of the established procedure. In our opinion, from 01.10.2017 the clarifications did not lose the relevance.
In this regard, even if the procedure for filling the requisite "address" of the invoice (i.e., without literally following the appearance of the address applied to the incorporation) erroneous, risks at the buyer's taxpayer related to the use of VAT deductions on the corresponding Included invoices, we do not see. Obviously, these errors (if you consider the use of generally accepted contractions of addictory elements and the use of lowercase letters) do not interfere with the identification of the seller and the buyer, and the more the name of the goods (works, services, property rights), their cost, rates and the amount of VAT filed .

State Contract Identifier

Immediately, we note that, in the opinion of the financial department, the taxpayer has no right to exclude rows and graphs from the approved form of an invoice, a correctional invoice (paragraph 9 of the Rules, the Ministry of Finance of Russia from 09/08/2017 No. 03-07-09 / 57881) .
Therefore, the invoice must have a string of 8, including the phrase "with the presence", especially since this phrase is mentioned in, the NC RF.
Since the term "state contract identifier, a contract (agreement)", as well as the state contract, the Tax Code of the Russian Federation is not determined, then on the basis of the Tax Code of the Russian Federation we turn to other regulatory acts.
The state contract is a contract concluded on behalf of the Russian Federation, the subject of the Russian Federation (State Contract) by the State Customer to provide state needs (law N 44-FZ).
The identifier of the State Contract is used in the treasury accompaniment, which is provided Federal law from 19.12.2016 N 415-FZ "On federal budget For 2017 and on the planning period of 2018 and 2019, "and dated December 14, 2015 N 359-FZ" On the Federal Budget for 2016 "(Ministry of Finance of Russia from 09/08/2017 No. 03-07-09 / 57867).
"Rules of Treasury Support ..." approved the governments of the Russian Federation of 12/30/2016 N 1552 (hereinafter referred to as the rules). According to PP. "D" Clause 7 of the Rules The State Contract Identifier is to be specified in contracts and settlement documents, as well as documents confirming the emergence monetary obligations. The procedure for the formation of a state contract identifier is established by the Federal Treasury. For 2017, this order is set, the order N 4N). Documents confirming the emergence of monetary obligations include a contract (contract) (applications 4.1 to order, approved. Ministry of Finance of Russia dated December 30, 2015 N 221n).
The structure of the state-flow identifier is set by the order N 9n and the order N 4N.
If necessary, information about the identifier of the state contract for correctly filling the invoice seller (performer) can clarify the buyer (Customer).
If the goods (work, services) are implemented within the framework of conventional commercial transactions, the line 8 of the invoice may remain not filled. Nefecting a dashboard in a line 8 of invoice and a line 5 of the correctional invoice due to the lack of a state contract, the contract (agreements) cannot be the basis for refusing to decay the amount of VAT (the Ministry of Finance of Russia dated 09/08/2017 N 03-07- 09/57870).

The answer prepared:
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Vakhromova Natalia.

The answer was quality control

The material was prepared on the basis of an individual written consultation provided within the framework of the legal consulting service.

Whether the intermediary is needed to submit a refined declaration when rearing the invoice, which is compiled in the past tax period
Is the supplier is obliged to draw up a correction invoice, upon receipt of surcharge after shipment of goods in 2019
When returning quality goods, the supplier refuses to set a correction invoice
What date to exhibit a correction invoice when returning goods to the seller
Do you need to set a correction invoice with a decrease in the cost of shipping for export

Question

Changes when delivering VAT. If the invoice numbers do not match what consequences.

Answer

The numbers of invoices in the book of shopping and the book of sales may not coincide for two reasons.

First, it is possible because of the seller's error. If the seller in different invoice instances indicated different numbers. In this case, tax claims are possible, but they are minimal. The fact is that if the information in the invoice does not interfere with the identification of the parties to the transaction, the name of goods, works or services, their value and the amount of tax payable to the budget, the refusal to deduct is illegal (paragraph 2 of Art. 169 of the Tax Code of the Russian Federation, the letter Ministry of Finance of Russia from 26.08.15 No. 03-07-09 / 49050).

In addition, the taxpayer is not obliged to control the correctness of filling in copies of the invoices remaining from the seller. In practice, the courts often support taxpayers. Since the unidenticity of the documents transferred to the buyer, and the documents remaining from the suppliers are due to the negligence that the suppliers are conducted by document flow. And the right to deduct VAT depends on the content of the invoice available from the buyer, and not from the seller from the seller (Resolution of the FAS Moskovsky dated 12/23/08 No. Ka-A40 / 10436-08 and East Siberian dated 11.10.06 No. A19-9611 / 06-30-F02-5235 / 06-C1 districts).

Secondly, discrepancies in books may be due to negligence when entering data invoices. That is, the invoice themselves are identical, but a record of the invoice in the book of shopping or a book of sales is made with an error. In this case, it will be necessary to send an explanation in the inspection in which to specify the cause of the mistake made. Sample explanation is presented in // RNA, 2015, No. 20.

Row 1 "Number SF"

In the compilation of invoices, separate divisions (partnership participant or the trustee) to the sequence number through "/" is added code of a separate unit specified in the constituent documents (operation code, in accordance with the Association Treaty or trust management Property).

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 drawn up tax Agent Or to perform the work (provision of services), this line puts a downtr.

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 an amount equivalent to a certain amount in foreign currency or C.E., then the ruble and its code are specified 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 of Units of Measurement" (approved. Resolution of the State Standard of the Russian Federation dated 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.

Any invoices that do not meet the established requirements register in the shopping book It is impossible. So, they will not be the basis for deducting VAT.

This follows from the provisions of Articles 169 and 172 of the Tax Code of the Russian Federation and established in paragraph 3 of Section II of Annexes 4 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137, in it, in Appendices 1 and 2, the forms and procedures are made in the formation of invoices.

Of course, I. other mandatory conditions Must be completed. However, in practice, precisely because of invoices with errors and inaccuracies, tax inspectors are most often refused to deduct VAT. Therefore, it is so important to know all the requirements for the form of a document, the presence of the necessary details, filling the graph and rows in it.

Requirements for the invoice depend on the grounds on which it is issued, the applied form and method of issuing.

Form of invoice and basic filling requirements

In general, the seller, realizing something, is obliged to put a regular invoice for shipment to the buyer. In addition, invoicing invades, corrected or correction documents may also set you. Disassemble, in what situations what types of invoices are exhibited, will help table.

Instead of invoice, the seller may issue a universal transmission document (PD). This document, as well as the invoice, may be the basis for deduction.

Methods of invoice

The invoices are exhibiting on paper or electronically. However, only the seller who will receive consent from you can take advantage of the second way. In addition, your counterparty means of reception, exchange and processing should be compatible. It is necessary to ensure their compliance with the established formats and orders. This is stated in paragraph 2 of paragraph 1 of Article 169 of the Tax Code of the Russian Federation.

Exhibit and receive invoices in electronic form in the order, which approved by the Order of the Ministry of Finance of Russia dated November 10, 2015 No. 174n. The electronic format of the invoice is approved by order of the Federal Tax Service of Russia of March 4, 2015 No. MMB-7-6 / 93.

Paper forms ordinary and correcting The invoice, as well as the rules of their completion approved by the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137.

Situation: Is it possible to take to deduct VAT on the invoice obtained by fax?

No you can not.

The invoice obtained by fax is not the original and, it means it cannot serve as a basis for tax deduction.

This point of view of tax inspectors was officially not published, but traced in the courts. Representatives of the Ministry of Finance of Russia also support this position. At the same time, in courts, the controllers argue its norms of Article 169 of the Tax Code of the Russian Federation and indicate improper design of signatures.

Some courts share the point of view of controlling departments. According to judges, as long as the original invoice is received, it is impossible to receive an input VAT. The deduction must be transferred to the tax period in which the origin of the invoice will come from the supplier. Such conclusions, for example, are in the regulations of the FAS of the Volga District of June 7, 2008 No. A55-11510 / 2007 and on March 18, 2008 No. A55-11507 / 2007-31.

Council: Input VAT on the invoice invoice obtained by fax can still be taken to deduct. The legislation does not contain the indication that the right to delete depends on the type of document is the original or a copy obtained by fax. However, this position will probably have to defend in court.

In some cases, the courts still recognize the legality of deducting the invoice that is obtained by fax. In particular, such conclusions were made in the resolutions of the FAS of the West Siberian District of May 11, 2011 No. A45-15053 / 2010 and on February 27, 2006 No. F04-599 / 2006 (19980-A27-6), Moscow District from 14 October 2009 No. Ka-A40 / 10645-09, the Volga-Vyatka district of October 29, 2007 No. A31-396 / 2007-16, the Ural District of June 9, 2008 No. F09-4137 / 08-C2, from February 21, 2006 No. F09-685 / 06-C2.

Permissible errors and additions in the invoice

If the invoice is compiled correctly and on the desired form, then tax inspectors are not entitled to refuse to deduct. But provided that there are: in the documents:

all mandatory details provided by paragraphs 5, 5.1 and 5.2 of Article 169 of the Tax Code of the Russian Federation;

signatures of the persons specified in paragraph 6 of Article 169 of the Tax Code of the Russian Federation.

Not a barrier to deduct and some errors in invoices, but only if they do not interfere identify:

parties to the transaction - the seller and the buyer or artist and the customer;

the name and value of the goods implemented, the work performed, the services rendered transmitted by property rights;

the tax rate and the amount of VAT submitted to the buyer.

Such an order is provided for in paragraph 2 of paragraph 2 of Article 169 of the Tax Code of the Russian Federation.

At the same time, the purpose of the value of goods, works, services, property rights or VAT sums with arithmetic errors will not be a valid error. By this invoice, accept VAT to deduct it is impossible. Such explanations are given in the letter of the Ministry of Finance of Russia of May 30, 2013 No. 03-07-09 / 19826.

Additional requirements for issuing invoices that are provided for in Appendix 1 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137 must be carried out strictly. Even if these requirements are not directly spelled out in paragraphs 5, 5.1, 5.2 and 6 of Article 169 of the Tax Code of the Russian Federation.

Tax inspectors are not entitled to refuse the deduction of VAT and invoices in which in addition to mandatory details are indicated. additional information or indicators. For example, if, in addition to the seller's postal address, the invoice is given to the address of its email or contact phones. This is stated in the letter of the Ministry of Finance of Russia of February 9, 2012 No. 03-07-15 / 17.

In this case, additional details can be made in invoices. Even individual graphs. However, this is permitted only if the installed form and all its details are changed. Such instructions are also in the letter of the Federal Tax Service of Russia of July 18, 2012 No. EF-4-3 / 11915.

Situation: Is it possible to take to deduct VAT if additional details that characterize the delivery parameters were introduced into the invoice invoice received from the seller?

Yes, you can.

After all, to refuse you in the right to deduct VAT, tax inspectors can only in the absence of any of the obligatory details of the invoice (paragraph 2 of Art. 169 of the Tax Code of the Russian Federation).

If there are all mandatory details in the invoice, and it contains additional information, the violation of the rules for compiling such a document is not. Therefore, it is allowed to add an invoice, for example, the following details: "Product Code", "Payment Terms", "Order number", "Price list number", "Nomenclature product number", etc.

Similar explanations are contained in the letters of the Federal Tax Service of Russia of July 18, 2012 No. E-4-3 / 11915, the Ministry of Finance of Russia of February 9, 2012 No. 03-07-15 / 17, of July 19, 2012 No. 03-07 11/141, dated July 19, 2012 No. 03-07-11 / 140.

This conclusion is confirmed in the resolutions of the FAS of the Moscow District of October 5, 2004 No. KA-A40 / 8818-04, dated October 13, 2004 No. Ka-A40 / 9399-04, the North-West District of August 10, 2005 No. A56-753 / 2005, on May 18, 2005 No. A56-25585 / 04.

Usual invoice

The form of the invoice and the rules for its completion are approved in Appendix 1 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137.

Here full list The details that the seller must complete in the invoice for shipped goods rendered to the services, the work performed or transferred property rights:

sequence number and date of compilation;

name, address and identification numbers seller and buyer or artist and customer;

the name and address of the shipper and consignee - only on shipped goods;

payment order number or other payment and settlement document - if the payment passed before shipment;

the name of shipped goods or the description of the work performed, services rendered and transferred property rights, the units of their measurement when they can be determined;

the number of goods shipped or the amount of work performed and the services rendered in the specified units of measurement when they can be determined;

currency name;

price per unit of measurement, if possible, guidance, under the contract without taking tax. In the case of the application of state regulated prices - taking into account the amount of the tax;

the cost of shipped goods, work performed, services rendered, transferred property rights without tax;

excise amount of excisable goods;

tax rate;

the amount of tax filed by the Buyer on the basis of the specified tax rates;

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;

the country of origin of goods is only for imported goods;

the number of the customs declaration is only for imported goods.

This follows from the provisions of paragraphs 5 and 6 of Article 169 of the Tax Code of the Russian Federation.

The number and date of the compilation of the invoice

The number and date of the invoice is indicated in line 1.

Numerize invoices Suppliers have the right in the order that is approved in their accounting policies. This is usually a simple numbering in ascending order from the beginning of each calendar year. But another order can also be provided. The main thing is that the numbering is increasing and through.

Invoice exhibit within five calendar days From the moment of shipment of goods, providing services, work or transfer of property rights. This date is indicated in line 1.

This follows from the provisions of subparagraph "a" of clause 1 of Annex 1 to the decree of the Government of the Russian Federation of December 26, 2011 No. 1137 and paragraph 3 of Article 168 of the Tax Code of the Russian Federation.

If fixes make corrections to the primary invoice, then in the line 1a, the corrected invoice is indicated by the sequence number of the correction included in the primary invoice and the date of making this correction. When drawing up primary invoices in this row, instead of the number and dates are ducting. Such an order is provided for by subparagraph "b" of paragraph 1 of Annex 1 to the decree of the Government of the Russian Federation of December 26, 2011 No. 1137.

Situation: Is it possible to take to deduct VAT if the invoice is decorated earlier than the goods are shipped, work performed, services provided or transferred property rights? The contract prepayment is not provided

No you can not.

In the described situation, the advance is not provided. So, put an invoice supplier or the performer can only after shipment of goods, the performance of work, the provision of services or the transfer of property rights. This rule is established in paragraph 3 of Article 168 of the Tax Code of the Russian Federation. This is confirmed in the letters of the Ministry of Finance of Russia of February 17, 2011 No. 03-07-08 / 44, dated July 2, 2008 No. 03-07-09 / 20.

Council: Apply the tax deduction on the invoice issued before the actual shipment of goods, the performance of work, the provision of services or the transfer of property rights and in the absence of their pre-payment. This will surely cause disputes with tax inspectors. However, there are arguments that will help you defend your right in court. They are as follows.

Tax law It does not establish as a basis for refusal to refund an early presentation of the invoice by a supplier or contractor. In this regard, some courts recognize the use of tax deductions on such invoices. For example, the resolutions of the FAS of the North Caucasus District of June 24, 2011 No. A53-18544 / 2010, Moscow District of July 21, 2008 No. Ka-A40 / 6416-08, dated November 21, 2005 No. Ka-A40 / 11338 -05 and West Siberian District of January 5, 2004 No. F04 / 50-2208 / A45-2004.

Situation: Is it possible to take to deduct VAT if the seller set an invoice with a delay, that is, later than five days from the date of shipment? The contract prepayment is not provided

Yes, you can.

If the invoice is set later than five days after shipment, it will not prevent the inspection to establish:

who is the parties to the transaction (seller, buyer, performer and customer);

what goods (work, services) were implemented;

at what rate and in what amount accrued VAT filed to the buyer.

Thus, late for the seller is not a mistake, due to which the buyer will not be able to accept VAT to deduct.

This follows from paragraph 2 of paragraph 2 of Article 169 of the Tax Code of the Russian Federation and is confirmed by the letter of the Ministry of Finance of Russia of January 25, 2016 No. 03-07-11 / 2722.

Sustainable arbitration practice confirms the legality of such an output (see, for example, the definitions of the Russian Federation of December 17, 2009 No. You-16581/09, of September 25, 2009 No. You-11696/09, from February 24, 2009 No. -1782/09, dated June 3, 2008 No. 6314/08, Resolution of the FAS of the North Caucasus District of August 24, 2009 No. A53-19676 / 2008-C5-23, Volga District of August 18, 2009 No. A55- 15142/2008, dated May 19, 2009 No. A55-12068 / 2008, on February 19, 2009 No. A65-6288 / 2008, on September 18, 2008 No. A06-618 / 08, East Siberian District of October 28 2008 No. A19-13680 / 07-24-F02-5268 / 08, West Siberian District of September 15, 2008 No. F04-4718 / 2008 (11569-A45-26), dated January 23, 2008 No. F04 -457/2008 (1067-A46-14), Moscow District of February 10, 2009 No. Ka-A40 / 12874-08, from October 31, 2008 No. Ka-A40 / 10352-08, of September 4, 2008 № KA-A41 / 8100-08).

The position of the courts comes down to the next. Tax legislation does not establish the relationship between the right to deduct VAT and compliance with the timing of invoice. Therefore, tax deductions for invoice invoices are denied, reasonable. The right to deduct the buyer or customer can take advantage of if the invoice has all the obligatory details, and the purchased goods (work, services) comply with the conditions of paragraph 2 of Article 171 of the Tax Code of the Russian Federation.

It should be noted that the Ministry of Finance of Russia gave other explanations. In letters of August 26, 2010 No. 03-07-11 / 370, dated June 30, 2008 No. 03-07-08 / 159 said that invoices issued later than a five-day period did not meet the established requirements and cannot Be the basis for deduction. However, with the release of a letter of January 25, 2016 No. 03-07-11 / 2722, the former position of the financial department has lost its relevance.

Situation: When can I use deduction on VAT? Invoice with a dedicated tax amount received in a later tax period than

As a general rule, the organization has the right to declare deduction on VAT for three years from the date of taking into account goods, works, services or property rights.

What should I do if the invoice goes next quarter? In this case, the following rule is valid. VAT can have time to take to deduct for the previous tax period if:

goods, works, services or property rights adopted in the specified period;

the invoice received until the 25th day of the month following the reporting.

For example, goods are taken to account on March 16, and the invoice for the first quarter was received on April 20. In this case, the organization can declare deduction in the first quarter. If the goods are taken to account on March 16, and the invoice for the first quarter was received on May 12, then declare the deduction organization has the right since the second quarter for three years. Three years of time, in this case, we must begin to be considered since March 16, that is, from the date of acceptance of the purchased goods acquired.

Such an order was established by paragraph 1.1 of Article 172 of the Tax Code of the Russian Federation.

Information about the seller

Upon receipt from the invoice supplier, check how correctly the props of the supplier and the buyer are reflected in it.

In line 2 "Seller" The supplier must specify its full or abbreviated name in accordance with the constituent documents. In the Line 2a "Address", the supplier reflects its address specified in the constituent documents. In line 2B, the Seller's TIN and PPP are affixed.

Such an order is provided for by subparagraphs "B" - "D" of clause 1 of Annex 1 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137.

The seller - the largest taxpayer must put the CAT, which is assigned to him at the place of accounting as the largest taxpayer (the fifth and sixth signs of the PPC - 50). But even if he specifies the CAT assigned to him at the location of the organization, then this error does not prevent the Buyer to declare a tax deduction this account (Letter of the Federal Tax Service of Russia of September 7, 2015 No. GD-4-3 / 15640).

Situation: Is it possible to take to deduct VAT in the invoice if in the "address" line in addition to the postal address specified the site address on the Internet, email, phone hotline?

Yes, you can.

Refuse to be right to deduct VAT The tax inspection can only in the absence of any of the mandatory details of the invoice (paragraph 2 of Art. 169 of the Tax Code of the Russian Federation). If the document contains all mandatory details, and it contains additional information, the violation of the rules for the compilation of invoices is not. Similar explanations are also in the letters of the Federal Tax Service of Russia of July 18, 2012 No. EF-4-3 / 11915 and the Ministry of Finance of Russia of February 9, 2012 No. 03-07-15 / 17.

Confirms such a conclusion and arbitration practice (see, for example, the resolutions of the FAS of the Volga district dated June 7, 2008 No. A55-14265 / 2007, the East Siberian District of November 9, 2005 No. A19-5000 / 05-24-F02 5522/05-C1, Moscow District of October 5, 2004 No. Ka-A40 / 8818-04).

Passover and consignee

Rows 3 "The shipper and its address" and 4 "consignee and its address" seller fills only in the sale of goods.

If the seller and shipper is the same person, in line 3, the supplier can write "he". If, instead, the seller will reinstall its data (full or abbreviated name, postal address), violating the rules of invoices, this is not (a letter of the Ministry of Finance of Russia of September 1, 2009 No. 03-07-09 / 44).

If the seller and shipper are different persons, then in line 3 indicate the full or abbreviated name and postal address of the shipper, as in its constituent documents.

Line 3 "The shipper and its address" can be filled on the basis of a similar requisite of the invoice form No. Torg-12 (Letter of the Ministry of Finance of Russia of May 25, 2012 No. 03-07-14 / 54). In particular, this option is applied if the seller supplies the goods on the terms of self-delivery (the letter of the Ministry of Finance of Russia of September 15, 2014 No. 03-07-RZ / 46026).

In line 4 "The consignee and its address" of the seller indicates the full or abbreviated name of the consignee in accordance with its constituent documents and its postal address. Such an order acts regardless of whether the consignee will be the same as the same person or not.

When drawing up an invoice for completed work or services rendered in lines 3 and 4, you need to put fiwers.

This is stated in subparagraphs "E" and "F" of clause 1 of Annex 1 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137.

Situation: Is it possible to take to deduct VAT on the invoice, if in the "consignee and its address" line, except for the address of the recipient store, the seller indicated its internal code assigned to this store?

Yes, you can.

Refuse to be right to deduct VAT The tax inspection can only in the absence of any of the mandatory details of the invoice (paragraph 2 of Art. 169 of the Tax Code of the Russian Federation). If there are all mandatory details in the document, and it contains additional information, it will not be a violation of the rules for the compilation of invoices. Similar explanations are contained in the letters of the Federal Tax Service of Russia of July 18, 2012 No. UF-4-3 / 11915 and the Ministry of Finance of Russia of February 9, 2012 No. 03-07-15 / 17.

Payment and settlement details

A line 5 "To the payment and calculation document", the seller must fill, if the goods shipps or fulfilled the work, provided services to the previous prepayment. Line 5 indicate:

the number and date of the payment and settlement document (documents) of the buyer or customer who listed an advance payment is complete or partial prepayment;

room and date cash check - When implementing cash.

In line 5 put a fiber:

if there was no prepayment (sub. 4 p. 5 of Art. 169 of the Tax Code of the Russian Federation);

if the advance was listed on the day of shipment of goods, the performance of work, the provision of services or transfer of property rights (a letter of the Ministry of Finance of Russia of March 30, 2009 No. 03-07-09 / 14);

when receiving an advance in kind.

This is stated in subparagraph "s" of clause 1 of Annex 1 to the decree of the Government of the Russian Federation of December 26, 2011 No. 1137.

Long payment documents numbers in line 5 Sellers can cut - this is allowed and is not an error. For example, if the payment order number consists of more than three digits (say, 125478), in the invoice, you can only specify the last three signs (478). To properly identify the payment and for the use of deduction on VAT is enough. Such clarifications are contained in the letter of the Ministry of Finance of Russia of September 19, 2014 No. 03-07-09 / 46986.

Situation: Is it possible to take a deduction of VAT if the seller filled in the invoice of the line 5 "to the payment and settlement document" in the invoice? Advance The buyer has not listed. Payment arrived after shipment, but before making an invoice

Yes, you can.

In the situation in question, the filling line 5 "to the payment and settlement document" should be regarded as an indication in the invoice for more information. Refuse to be right to deduct VAT The tax inspection can only in the absence of any of the mandatory details of the invoice (paragraph 2 of Art. 169 of the Tax Code of the Russian Federation). If the invoice contains all the obligatory details, and it contains additional information, the violation of the rules for the compilation of invoices is not. Similar explanations are contained in the letters of the Federal Tax Service of Russia of July 18, 2012 No. UF-4-3 / 11915 and the Ministry of Finance of Russia of February 9, 2012 No. 03-07-15 / 17.

Confirms such a conclusion and arbitration practice (see, for example, the Resolution of the FAS of the Moscow District of October 5, 2004 No. Ka-A40 / 8818-04).

Information about the buyer

In the invoice, indicate the following information about the buyer.

In line 6 "Buyer", the seller must specify the full or abbreviated name of the buyer. In the 6a address "line - the buyer's address. The name and address of the buyer are affixed in the same way as in its constituent documents. In line 6b indicate the Inn and CPP of the buyer.

If the purchase is doing through your separate unit, in line 6B "INN / CAT buyer", the seller must indicate the PPC of this separate unit (a letter of the Ministry of Finance of Russia of September 1, 2009 No. 03-07-09 / 43).

This is stated in subparagraphs "and" - "L" of clause 1 of Annex 1 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137.

Situation: Whose name should be specified in line 6 "Buyer" and in line 6b "INN / CAT buyer" of invoice - a separate division or head office of the organization? The customer of the services is a separate division of the organization

The answer to this question depends on whether the division of which organization is Russian or foreign - acquires services.

If services acquire a separate division russian organizationThe invoice must be decorated as follows. As a buyer in line 6 "Buyer" of invoices should be the name of the head branch of the organization. After all, branches are not independent taxpayers. So, the buyer is the organization.

In the string of 6b "Inn / CPP of the Buyer" must be a gearbox of a separate unit. All this follows from the provisions of Articles 11 and 19 of the Tax Code of the Russian Federation, subparagraphs "and", paragraph 1 of Annex 1 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137 and confirmed by the letter of the Ministry of Finance of Russia dated April 13, 2012 No. 03 -07-09 / 35.

Separate divisions (branches, representative offices) foreign organizationsconsisting in Russia on tax accounting are recognized by independent taxpayers. This follows from the provisions of paragraph 1 of Article 143, Article 83, paragraph 7 of Article 174 of the Tax Code of the Russian Federation. Therefore, if the services acquire such a unit, it is its details that must be listed in lines 6 and 6b invoice.

Situation: Is it possible to take to deduct VAT in the invoice if it is not specified by the Seller's transmission or buyer?

No you can not.

In line 2B and 6b invoice issued by the Organization should be specified both by the Seller's PPC and the CPC of the Buyer. In relation to the previous rules for issuing invoices, such clarifications were kept in the letters of the Ministry of Finance of Russia dated April 5, 2004 No. 04-03-11 / 54 and UMNS of Russia in Moscow of March 30, 2004 No. 24-11 / 21675. If the seller's gearbox (customer) in the invoice is not specified, this is the basis for refusing to deduct VAT for this invoice.

Council: Input VAT can be taken to deduct, even if the invoice is not specified by the seller or buyer's gearbox. Using this approach, be prepared for disputes with tax inspectors. However, there are arguments that will allow to defend their point of view. They are as follows.

Among the mandatory details that should be in the invoice, the seller's gearbox and the buyer are not directly indicated. The requirement to indicate in the invoice invoice invoice and the buyer is contained only in subparagraph "L" of clause 1 of Annex 1 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137. But since this document is published in accordance with Article 169 of the Tax Code of the Russian Federation, he can not interpret her position expanding (Art. 4 of the Tax Code of the Russian Federation).

In addition, in paragraph 2 of Article 169 of the Tax Code of the Russian Federation, it is said that the errors allowed in invoices cannot be the reason for refusing to accept VAT to deduct. The main thing is that they do not prevent the identification of the seller, the buyer, the names and the cost of goods, works, services, property rights, rates and tax amounts (paragraph 1 of Art. 169 of the Tax Code of the Russian Federation).

Some arbitration courts confirm the legality of such an output. For example, the resolutions of the FAS of the Ural District of July 5, 2007 No. F09-5097 / 07-C2, the East Siberian District of March 27, 2007 No. A19-42500 / 05-40-52-F02-1519 / 07, Volga district dated January 31, 2007 No. A55-8988 / 2006.

Currency information

In line 7, the digital code must be specified and the name of the currency corresponding to it All-Russian Classifier Currency OK (MK (ISO 4217) 003-97) 014-2000, including during the launched forms of calculations. For example, the following indicators may be indicated in this row:

"Russian ruble, 643" - if the price (tariff) is determined in Russian rubles and pennies;

"US Dollar, 840" - if the price (tariff) is determined in US dollars and cents;

"Euro, 978" - if the price (tariff) is determined in euros and eurocents.

The seller may invoice in foreign currency, only if prices and calculations under the contract are expressed in currency. If the prices are expressed in currency or in conventional units, and the calculations are conducted in rubles, then in line 7 indicates the "Russian ruble", 643 ".

This follows from the provisions of paragraph 7 of Article 169 of the Tax Code of the Russian Federation and subparagraph "M" of clause 1 of Annex 1 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137.

Attention: Incorrect code indication and currency name is the basis for refusing to deduct VAT. The controlling departments qualify such a violation as an error that does not allow properly determine the cost of goods (works, services, property rights) and the amount of VAT presented. This is stated in the letter of the Ministry of Finance of Russia of March 11, 2012 No. 03-07-08 / 68.

Situation: Can the bank establish an invoice in foreign currency for performing agent functions monetary monitoring? The cost of services is expressed in currency, and is written off in rubles from the ruble account of the organization

No, he can not.

In foreign currency, the invoice can be exhibited in the only case: if the cost of services under the contract is expressed in foreign currency, and the calculations under this contract are also carried out in foreign currency. When the cost of services is estimated in foreign currency, and these services are paid in rubles, then in line 7 of the invoice, the Contractor must indicate the name of the currency: "Russian ruble, 643". This follows from the provisions of paragraph 7 of Article 169 of the Tax Code of the Russian Federation and subparagraph "M" of paragraph 1 of Annex 1 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137. Similar explanations are contained in the letters of the Ministry of Finance of Russia of July 6, 2012 No. 03-07 -15/70 and the Federal Tax Service of Russia of September 12, 2012 No. AC-4-3 / 15209 (documents are posted on the official website of the Federal Tax Service of Russia in the "Explanations, mandatory tax authorities" section).

These requirements are uniform for all taxpayers who implement goods (work, services) in Russia. No exceptions for banks providing services currency control agents , not.

Currency control services (verification of compliance with currency legislation when committing currency transactions) do not relate to banking operations, Therefore, VAT is subject. This follows from the provisions of Article 23 of the Law of December 10, 2003 No. 173-FZ, Article 5 of the Law of December 2, 1990 No. 395-1, subparagraph 3 of paragraph 3 of Article 149 of the Tax Code of the Russian Federation and confirmed by paragraph 9 of the Information Letter of the Presidium of the Russian Federation Of May 31, 1999 No. 41, a letter of the Federal Tax Service of Russia dated May 17, 2005 No. MM-6-03 / 404.

When implementing services taxable VAT, the Contractor (Bank) is obliged to put the Customer invoice in which mandatory details should be filled (paragraph 3, 5 of Article 169 of the Tax Code of the Russian Federation). One of these details is the name of the currency (sub. 6.1 of paragraph 5 of Art. 169 of the Tax Code of the Russian Federation). In the situation under consideration, the Bank determines the value of its services in foreign currency, and pay for these services is charged in rubles. Therefore, in line 7 of invoices, the name of the currency should be indicated: "Russian ruble, 643".

If the bank still presented your organization an invoice in which it marked the amount of VAT in foreign currency, such a document is considered to be drawn up with violation of legislation requirements. Take the tax on the basis of deduction.

After all, errors in line 7 invoices may interfere tax Inspection Correctly determine the cost of the bank provided by the Bank and the amount of VAT. As a result, the organization - the customer of the Service may be deprived of the right to deduct tax on such an invoice. This follows from the provisions of paragraph 2 of paragraph 2 of Article 169 of the Tax Code of the Russian Federation and is confirmed by the letter of the Ministry of Finance of Russia of March 11, 2012 No. 03-07-08 / 68.

To avoid refusal to deduct VAT, an invoice with an error in specifying the currency in the shopping book Do not register (clause 3 of Section II of Annexes 4 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137). Establish from bank accounting to send you a corrected invoice instead of erroneous.