Is it necessary to fill in the “unit of measurement code” field in the ESF for the services provided?

When to use UPD

The universal transfer document (UDD) is used simultaneously to account for expenses (instead of an invoice or work acceptance certificate) and VAT calculations (as an invoice).

UPD can be issued during the shipment of goods, acceptance and transfer of services provided and results of work performed, transfer of property rights.

Just like an invoice, the UTD can be transmitted to the tax office electronically via telecommunication channels.

The form and recommendations for the UPD can be taken from the letter of the Federal Tax Service dated October 21, 2013 No. ММВ-20-3/ [email protected] The electronic format of the UPD is established by the order of the Federal Tax Service dated December 19, 2021 No. ММВ-7-15/ [email protected]

The main part of the UPD is the invoice. This part of the document is filled out according to the rules approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137.

For the part related to the primary account, the details established by paragraph 2 of Article 9 of the Accounting Law are mandatory.

Among the mandatory details of the UPD are measures of a business transaction in physical and (or) monetary terms, indicating units of measurement.

All-Russian classifier of units of measurement

The All-Russian Classifier of Units of Measurement ( OKEI ) is part of the Unified System of Classification and Coding of Technical, Economic and Social Information of the Russian Federation (ESKK).

OKEI is intended for use in solving problems of quantitative assessment of technical, economic and social indicators for the purposes of state accounting and reporting, analysis and forecasting of economic development, ensuring international statistical comparisons, carrying out domestic and foreign trade, state regulation of foreign economic activity and organizing customs control. The objects of classification in OKEI are the units of measurement used in these areas of activity. More about the OKEI classifier

Date of placement in the database 06/01/2009

Relevance of the classifier: including changes 7/2000, approved. Gosstandart of the Russian Federation

Showing 460 entries

What is the OKEI code in the delivery note and invoice?

Both in the invoice in the TORG-12 form and in the invoice there are special columns where the code of the unit of measurement of the shipped goods should be entered. The encoding of such a unit of measurement is taken from the All-Russian Classifier of Units of Measurement, designated OK 015-94 (MK 002-97) and approved by Decree of the State Standard of Russia dated December 26, 1994 No. 366. The latest changes to this classifier were made quite recently by order of Rosstandart dated June 1, 2018 No. 299-st.

NOTE!
To make it easier to find the desired element, the classifier is divided into eight groups.

If the goods are shipped in kilograms, then in OKEI you need to contact the “Units of mass” group. The unit of measurement “kilograms” is encoded with the numbers 166. Also given here are the national and international symbols (kg and kg, respectively) and the national and international code symbols (KG and KGM, respectively).

The OKEI code in the invoice in the TORG-12 form is entered in column 5, and in the invoice - in column 2. In column 2a of the last of these documents the very name of the unit of measurement is given.

How to fill out the IKPU on an invoice

Two new columns have appeared in electronic invoices: for entering identification codes of products and services (IKPU) and barcodes of goods (services). For accountants, these innovations have caused a lot of difficulties and questions that they don’t have much time to deal with. After all, the State Tax Committee warned that all November invoices must be issued before December 10.

studied the situation. We tell you how to overcome these difficulties:

Strictly speaking, there is no legal basis yet for introducing these two new columns into the invoice. There is not a word about the forms of invoices and the procedure for filling them out, submitting and accepting them. IKPU is mentioned only in, which was discussed on the SOVAZ portal, but has not yet been adopted. According to this draft legal regulation, the indication of IKPU in invoices and checks of online cash registers should become mandatory. But - only after the adoption of this regulatory legal act.

Difficulties arose for accountants for several reasons:

• There are no publicly available comprehensive instructions on how to work with these fields. Partial information was provided on the State Tax Committee website, but we were unable to find anything on it. After consultations with ESF operators and specialists from the Yangi Tekhnologiya Research Center, it turned out that the State Tax Committee’s instructions are incomplete and additional actions are needed for everything to work out;
• This morning, many accountants were unable to send an invoice because not all operators had time to make the settings;
• many users work in 1C, which is not so easy and quick to update.

How to fill out the column for identification codes of products and services (IKPU)

Everything is as automated as possible and, if you follow our algorithm, there should be no problems - provided that your ESF operator has already configured everything.

So:

1. Follow the link .
2. In the upper right corner, click the “Log in to your account” button (for this you will need the digital signature of a legal entity or the digital signature of an individual entrepreneur).
3. Use the search system to find the product you need. To do this, enter one of the following parameters in the search bar:

• name of the product (you need to enter the product without specifying the brand name. For example, if you produce preserved herring in oil, just enter the word “fish” into the search bar);
• product barcode (can be scanned). This will only work if your code is assigned by GS1 and there is a valid agreement with GS1 Uzbekistan (for domestic manufacturers);
• HS code.

The site is equipped with a “smart search” system. After you enter the search terms, hints will appear from the line that you can use to navigate - possible descriptions of product groups to which your product or service may belong. You need to choose the most appropriate product description. There will be a 5-digit code in front of the group - this is the IKPU, which must be indicated on the invoice.

4. After you have found the product/service you need, click on the “Add to Favorites” button.

On December 12, the State Tax Committee published that the portals tasnif.soliq.uz and my.soliq.uz are integrated. Therefore, if you have added the IKPU of goods and services to your favorites on tasnif.soliq.uz, you no longer need to add it to my.soliq.uz, it will appear there automatically.

5. If you sell several goods and services, you need to perform the operations described in paragraphs 3–5 in relation to each of them. Thus, a list of product codes will be generated that will appear when filling out the corresponding column in the ESF.

6. To complete the settings that will allow you to enter the IKPU code, consult with your ESF operator and follow his recommendations.

In our case (we worked with Didox), we needed to go to Settings on the website in our personal account (in our personal account there is a gear icon). Then in “My products (services)” click the “Update” button.

After that, when we formed the ESF in the Didox system, when filling out the “IKPU code” column, the system offered us to choose from the codes that we added.

By the time of publication, the functionality fully worked on . Following them, other ESF operators completed the settings.

FAQ:

1. What to do if the options offered by the system do not include an option that is suitable for the product (service)?

– Submit an application to include your product in the Unified Classifier of Goods and Services and receive a temporary code that can be used within 7 days until your product is included in the classifier.

To do this, in the search bar you need to click “Add a new product or service” (it always appears last in the list of tips), fill out the form that opens and click the “Submit” button.

2. If something has changed in the list of goods and services sold by the company, how can I make adjustments to the data?

– If the list of products sold has been expanded, add a new product by following steps 1–6.

If the list is shortened, log into your personal account at, in the selected products, find the one that you no longer need, and click “Delete”.

How to fill out the column “Barcode of product/service”

As explained by the Yangi Tekhnologiya Research Center (roaming operator of the ESF system), this column is currently not required to be filled out, since it only accepts barcodes issued by the system of the international organization GS1. And, as you know, not all goods and services have them yet. Information about a barcode can be entered manually by rewriting its combination of numbers or by scanning the barcode using a special scanner.

If a manufacturer or importer wants their product to be labeled in accordance with global best practice and have a means of clearly recording it in the form of a barcode, you need to contact GS1 to enter into a contract on the basis of which your product will be assigned a unique barcode -code.

In the future, in our opinion, the roaming operator needs to provide integration with GS1 and functionality that would allow selecting the barcode of the desired product when creating an ESF.

Oleg GAEVOY,

Tatiana LYMAREVA

International units of measurement included in the ESCC

According to section 1 OK 015-94 (MK 002-9):

International volume units (SI) included in OKEI

An error in specifying the unit of measure will not affect the deduction

If the unit of measurement code is incorrectly indicated on the invoice, for example, when specifying services, the contractor indicated units instead of a dash, this will not affect the VAT deduction from the customer.

This error is not critical. And the critical errors due to which the deduction will be denied are those that prevent the determination (clause 2 of Article 169 of the Tax Code of the Russian Federation):

• seller;
• buyer;
• name of goods (works, services);
• cost of goods (works, services);
• VAT rate;
• the amount of tax charged to the buyer.

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International units of measurement not included in the ESCC

According to section 2 OK 015-94 (MK 002-9):

National volume units included in OKEI