Is there a stamp on the invoice (nuances)
Modern requirements for stamping documents have changed radically. For example, now companies are allowed not to have a seal at all, if it is not mentioned in their charter. This became possible from 04/07/2021 (Clause 7, Article 2 of the Law “On Joint Stock Companies” dated 12/26/1995 No. 208-FZ, Clause 5 of Article 2 of the Law “On Limited Liability Companies” dated 02/08/2021 No. 14- Federal Law).
Even if a businessman, out of habit, stamped the invoice, the fate of the tax deduction will not change. First of all, you need to pay attention to the completeness and correctness of the required details, because otherwise problems with deductions cannot be avoided. For example, shortcomings and errors in the name, TIN of the buyer or seller (letter of the Ministry of Finance of the Russian Federation dated 05/02/2021 No. 03-07-11/130), incorrectly specified name of the product (letter of the Ministry of Finance of the Russian Federation dated 08/14/2021 No. 03-03-06/ 1/47252), distorted tax amount or tax rate (letter of the Federal Tax Service of Russia dated 04/11/2021 No. ED-4-3/ [email protected] ), use of a facsimile signature (letter of the Ministry of Finance dated 08/27/2021 No. 03-07-09/49478 ) - all this can become a threat to deduction.
How to properly stamp payment invoices
I don’t mean accounting problems (I generally take accounts lightly from this point of view), but personal accountants. There is no director on site, he doesn’t answer the phone, there is no contract, for example. I won’t be able to pay such a bill without a stamp. I have more than once found myself in situations while working as a manager with regular suppliers; by the way, when an invoice was issued without a stamp, we paid it. And then it turned out that there was no product. And in response: “Yes, the manager just gave it to you so that you could see the amount. You see, there isn't even a seal here. Why did you pay?" I just don't want the person who asked the question to end up in the same situation.
Fine.
