Concept and legislative regulation
The invoice form is prepared by the seller.
The 2021 Invoice Log displays information about these activities.
If manipulations are subject to tax, then this is also done using books to record purchases/sales.
The invoice form has a standard template; it is written out by the seller and provided to the buyer after receipt (shipment) of the goods and materials.
The invoice sample has no significant changes since January 1, 2021.
Invoice form
The main legal acts on the issue under consideration, approved standard forms and Rules on how to maintain a journal for registering invoices in 2021, as well as reflecting the changes that have appeared:
- Tax Code of the Russian Federation;
- Resolution No. 1137.
A sample invoice in 2021 may change its external form, provided that the order in which the indicators are displayed and their number compared to the standard form are not violated.
In the process of purchase and sale, two parties interact: the seller, who also acts as a contractor or executor obligated to pay VAT, and the buyer/customer.
It is the latter who receives the document after receiving the goods or services performed. The first party also keeps one copy.
Important: An invoice in 2021 is the basis for the client to accept the amounts of value added payments presented by the seller for deduction.
The 2021 invoice sample is a form with a table indicating the list of goods/services, their price, rate and tax amount, as well as excise taxes, digital codes, details of customs documents, inventory codes and their calculation measures.
The invoice form also comes in different types: for advance payments, corrective.
Information about issued and accepted invoices forms the Purchase/Sales Book
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A new category of system participant - a person engaged in private practice
“Person engaged in private practice” has been added as a participant in the electronic invoice information system
. Previously, this category of persons was not a participant in the ESF IS.
In accordance with the provisions of the new Tax Code, persons engaged in private practice include: private notary, private bailiff, lawyer, professional mediator.
Thus, the participants of the ESF IS are:
- individuals;
- individual entrepreneurs, persons engaged in private practice
; - legal entities (their structural divisions).
Latest changes and news
Starting from January 1, 2021, the invoice has some improvements in its appearance and in the standards for filling it out (Resolution No. 1137):
- the sample invoice in 2021 is supplemented with a column for the code of the type of goods and materials, which is filled in by organizations supplying them to the EAEU (Eurasian Economic Union);
- the invoice from January 1, 2021 must have the location of the parties entered in the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs;
- for import, not a serial number is entered, but the registration digital value of customs declarations;
- For the sale of scrap metal in 2021, the invoice is issued in accordance with changes in legislation, since such commercial activities have become taxable. An invoice is created from January 1, 2021 for transactions with them;
- The invoice for 2021, the sample of which has undergone some innovations, has also changed the form of VAT declarations.
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Application example
Enterprises whose activities include the sale of scrap metal in 2021 must issue an invoice.
These changes in the invoice are due to the fact that the benefits for such transactions have been canceled (Federal Law No. 335 of November 27, 2017).
When scrap metal is sold in 2021, the invoice is issued by the seller, as with regular goods and materials.
Let's consider several nuances of the process of its registration, depending on who pays VAT.
When purchasing scrap from a VAT payer, the client is obliged to perform the functions of a tax agent for this tax and the provisions of the law do not exempt sellers from creating an account. When the specified payment must be made by the tax agent (client), the seller-taxpayer issues an invoice for scrap metal in 2021 from o. This tax on such transactions is not calculated by the seller.
For his part, the acquirer must charge the specified duty (18%) and reflect this in the sales books.
An invoice in 2021 will allow him to deduct this payment when using the general tax regime.
This is why you need an invoice for scrap metal in 2018.
It should be noted that when applying the special regime n/a, the buyer must also calculate VAT on the price of scrap, but in this case it is impossible to apply for a deduction.
If the buyer is an individual, then the seller must decide on the value added payment himself and pay it to the budget.
For him, this will be a transaction subject to the specified tax. After such a sale of scrap metal is carried out in 2021, an invoice is created according to standard rules.
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New provisions for issuing corrected and additional ESF
According to the extract of the corrected ESF, the following data may differ from those specified in the canceled (original) ESF:
- name and address of the supplier (lines 7
and
8
of section
B “Supplier details”
); - name and address of the recipient (lines 17
and
18
of section
C “Recipient Details”
).
The composition of data that can be changed in the additional ESF has been adjusted. That is, data that in the additional ESF may be different from the original document:
| Order of the Ministry of Finance of the Republic of Kazakhstan dated May 12, 2021 No. 301 | Order of the Ministry of Finance of the Republic of Kazakhstan dated February 23, 2021 No. 270 | A comment |
| lines 7 and | The composition of the corrected data has been expanded | |
| line 9 “VAT Payer Certificate” section | line 9 “VAT Payer Certificate” section | Without changes |
| section B1 “Supplier’s bank details” | The composition of the corrected data has been expanded | |
| lines 17 and | The composition of the corrected data has been expanded | |
| section D “Details of the shipper and consignee” | The composition of the corrected data has been expanded | |
| line 32 “Documents confirming the supply of goods, works, services” Section | section F “Details of documents confirming the supply of goods, works, services” | Changes can be made to all lines of the section |
| graphs 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17 and 18 Section | graphs 2, 4, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17 and 18 Section | Graphs 2 and |
| graphs 8, 10, 11, 13 and | graphs 8, 10, 11, 13 and 14 section | Without changes |
When issuing an additional ESF to the corrected one, the difference (positive or negative) is indicated in the additional ESF for the necessary adjustment of data in the total columns: in columns 6, 7, 8
, 10,
11
, 13 and
14
of section
G
and in columns
8
, 10,
11
, 13 and
14 of
section
H.
Currently, according to this provision, columns that are not classified as sums are also erroneously indicated. For example, graph 5, 12
Section
G
, which reflects units of measurement and VAT rates.
When issuing an additional ESF by the lessor in case of non-compliance with the requirements of Article 197 of the Tax Code of the Republic of Kazakhstan, in line 11 “Additional information”
“non-compliance with Article 197 of the Tax Code”
are indicated . As amended in 2021, Article 197 of the Tax Code of the Republic of Kazakhstan defines the conditions under which property can be transferred into financial leasing for the purpose of applying tax benefits.
Peculiarities
| Parameter | Meaning |
| Who issues it and why? | The invoice for scrap metal in 2021 is issued by the seller. Sales of scrap in 2021 are displayed in invoices according to standard rules, as for ordinary goods and materials. The obligation to pay VAT lies with buyers. But this does not apply to cases when it is purchased from individuals who do not have individual entrepreneur status. The purchaser purchasing from a VAT payer pays the specified payment, regardless of whether he himself has the status of a taxpayer, and he needs an invoice in 2018 in order to reimburse the tax paid. That is, entities on special regimes and exempt from non-taxation must still pay VAT when purchasing goods, but only if they bought from an entity that is a payer of this tax. |
| Example | If the receiver of recyclable materials accepts it from an individual who is not an individual entrepreneur, there is no need to pay VAT to the collection point. Similarly, when a plant buys from non-paying counterparties who, for example, are on the simplified tax system (Simplified Taxation System). |
| Mark if purchased from a defaulter | It is important for the client to have confirmation of what he is purchasing from the defaulter, therefore such an invoice for scrap metal in 2018 contains the indication “Without tax” (paragraph 6, paragraph 8, article 161 of the Tax Code). |
| Peculiarities | The invoice from January 1, 2021 is issued by the seller. When the client is a VAT payer and pays it upon purchase, the seller, if he also has taxpayer status, is obliged to invoice it. This sample invoice in 2021 has the indication “VAT calculated n/a”, since it is the client who makes the payment. The above fully applies to partial payments, then the invoice is issued against future shipments, and the invoice adjustment form is also used. In this case, all numerical values can be changed, but this must be confirmed by primary documents justifying the change in the quantity of goods and materials, prices (for example, confirmation of an increase in the cost of consumables, electricity). |
| Export | During export manipulations, the sale of scrap in 2021 will issue an invoice at zero rates. |
So, let’s summarize and derive the features that the 2021 scrap invoice has:
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Work of authorized persons on behalf of individual entrepreneurs and persons engaged in honest practice
On behalf of persons engaged in private practice, as well as on behalf of individual entrepreneurs, authorized individuals can work with ESF.
Authorized individuals of individual entrepreneurs and persons engaged in private practice are their employees who have the rights on behalf of such persons to carry out work in the ESF IS on the basis of a power of attorney.
At the same time, the right to sign
(certifications) of the document
are not provided
(except for work on behalf of legal entities and their structural divisions).
An authorized person can only create, view and print the ESF without the right of certification. The ESF can only be signed by the individual entrepreneur himself, or by a person engaged in private practice (with his own digital signature keys).
When to exhibit and when not to
Let's consider when a document is indispensable and when it is not required:
| Required | Not required |
| The invoice form does not require filling out for transactions without VAT, except for goods and materials sold to the EAEU region. | |
| For all transactions with VAT, including receipt of advance payments on transactions subject to it. | The buyer or customer is not a VAT payer and has a non-invoicing agreement with the seller. |
| In commercial relations with interdependent persons, the seller increases the cost to the market level and adjusts the tax base. |
When goods and materials exempt from taxation are sold, the invoice is issued at the request of the seller.
That is, it is not required, but it is not prohibited to issue it, for example, if the client requires it.
At the same time they put about. The register of invoices in 2021 should be maintained as usual.
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Issuance procedure
A sample invoice in 2021 is created both on paper and through electronic forms.
The prepared invoice form is handed over or sent to the counterparty during the process of receiving the goods or immediately thereafter.
For this purpose, the law establishes special deadlines and rules.
The invoice form prepared electronically is used when there is mutual agreement and the availability of compatible technical means.
Such invoices must be sent only through certain operators of this type of document flow; their list is on the Federal Tax Service website.
Important : The rules for filling out invoices allow them to be issued simultaneously on paper and electronically. Accounts are drawn up for each primary document, but it is not prohibited to combine transactions for several such documents in one form, indicating the total number of inventory items.
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Deadlines
The rules for filling out invoices have their own deadlines, limited to a period of 5 days (calendar) from the date of advance payment or acceptance of the completed goods, or shipment of the goods.
The last day in the last two cases is considered to be the time of issuance of the first primary paper.
If the deadline is the same for several such documents, then they can be combined in one form.
| For goods | For services |
| 5 days from the date of | 5 days from the date of |
| Shipment or transfer of rights to an object. | Signing acts confirming acceptance of works/services. |
| Receiving an advance payment (the invoice for advance payment for 2021 has separate rules for filling out) | Receiving an advance |
| The deadlines are counted from the date following the date when the shipment (transfer of rights) or receipt of the advance occurred. | The deadlines are calculated from the day following the day when the act was signed or when the money arrived in the executor’s account. |
This can be done if the relationship between the counterparties is carried out on an ongoing basis (for example, daily sales to the same entity). The sample invoice from January 1, 2021 allows you to issue one general document for all goods and materials sold at the end of the month.
In the case of an account, it is created every month before the 5th day.
An invoice prepared as one form is possible for many transactions, if during the 5-day period after the first transaction several more sales agreements for the same client are drawn up. One account will be issued within the specified period.
When trading retail, if payment is made in cash, the rules for filling out invoices allow you not to indicate VAT in a special line on price tags and other forms.
It is included in the price and the formation of the document in question is not required.
Important : For multiple non-cash transactions, the document can be created in one form at the end of the tax period.
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Who exhibits
The account is drawn up, as well as the journal for registering invoices in 2018, by the following entities:
- suppliers;
- companies performing construction and installation work for their own needs or when they performed work (services) for intra-organizational needs, the costs of which are not taken into account when calculating income tax;
- tax agents for VAT. That is, companies purchasing inventory and materials from foreign legal entities not registered for tax purposes in the Russian Federation, including tenants of state real estate and buyers of such objects not assigned to state organizations;
- intermediaries on their own behalf, but using the customer’s funds, if such a person applies the general taxation regime;
- forwarders organizing transportation for customers using third party resources, as well as developers or customers performing their functions;
- those involved in organizing construction work for investors by attracting contractors;
- suppliers of goods to the EAEU exempt from VAT.
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How to fill out
The sample invoice for 2021 contains the following fields to fill out:
At the very end, the sample invoice for 2021 is certified by the signature of management and an accounting specialist; if the latter is not at the enterprise, then only the former.
The completed invoice is affixed with the organization’s seal from January 1, 2018; a sample of it, as before, is issued to the buyer.
The registration details of the enterprise must be indicated.
The rules for filling out invoices must be observed - this is the basis for subsequent accounting actions when calculating VAT.
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New procedure for filling out ESF lines
Some lines of the form have undergone changes in terms of requirements for filling them out.
If the supplier is a party to a joint activity agreement (the flag is set in cell “F”
lines
10
), in addition to sections
B “Supplier details”
and
H “Data on goods, works, services of participants in joint activities”
, the number of sections
B1 “Supplier bank details”
.
At the moment, section B1 “Supplier’s bank details”
does not need to be completed for each participant in the joint activity.
Lines 18.1 “Country code”
, which reflects the location of the recipient, and
26.4 “Country Code
,” which reflects the delivery address to the consignee, are required to be filled out, with the exception of sales on the territory of the Republic of Kazakhstan and transfer within one legal entity. Rows are filled in independently by selecting data from the world country classifier
The planned edition states that the lines are required to be filled out only in the case of export of goods or in connection with a transfer within the same legal entity. In all other cases, the lines are filled automatically with the “KZ” data.
The rules also indicate that completion of the following sections is optional:
- Section D “Details of the shipper and consignee”
, with the exception of line
26.4 “Country code”
; - Section E “Agreement (contract)”
, with the exception of lines
29 “Method of departure”
and
31 “Destination”; - Section F “Document Details”
- in case of retail sales (if cell
“I”
of line
20 “Recipient Category”
).
According to column 4 “EAEU Commodity Nomenclature for Foreign Economic Activity Code”
a clarification has been added, according to which, in the event of a change (exclusion) of the EAEU HS code, this line indicates the EAEU HS code valid on the date of issuance of the ESF.
In column 7 “Price (tariff) per unit of goods, work, services without indirect taxes”
the price of a product, work or service per unit is indicated, excluding VAT and excise taxes. The line is required to be filled in, with the exception of information on work performed or services provided.
Also, clarifications on filling out the form within the framework of a production sharing agreement (contract) have been added to the Rules.
How to number
The invoice from January 1, 2021 does not have an officially established number format.
The numbering of invoices is established by the organization itself and is enshrined in its internal documents (by order of the enterprise management).
The main thing is that the details (numbers) have a high degree of uniqueness.
It is recommended to use end-to-end order for them, in ascending order. Numbering of invoices, if done correctly, will eliminate backdating statements.
Composite numbers are used in the following circumstances:
- exhibiting as separate parts of organizations;
- if commerce is carried out by managers under trust agreements or members of a simple partnership.
In other cases, a dividing line can also be used - this will not cause a refusal to deduct - but it is not advisable to do this.
Numbering of advance invoices is carried out for all accounts in the company; if necessary, “AB” is added to the numbers of such forms.
Important : Incorrect numbering of invoices does not entail any liability if this does not prevent the authorized bodies (tax inspectorate) from identifying information when conducting audits. This applies to all errors, not only in numbering, and this is also not a reason for refusing to accept a document for deduction (clause 2 of Article 169 of the Tax Code of the Russian Federation).
Corrections
The seller must make changes to the invoice. This is done by drawing up new s/f - already correct ones.
This also applies to cases where the buyer submitted a clarifying document electronically.
In this case, changes to the field of the original form “Invoice No. ..., from ...” are prohibited.
The field “Correction No...., from...” is filled in with the serial number of the correction and its date.
So, the first copy of the paper account is issued to the client. The second one remains for the seller.
It is generated for each document when selling inventory items subject to VAT.
Its correct formation is a guarantee of tax deduction.
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Again a new invoice
New ESF lines
A description has been added to the ESF rules for filling out new lines:
- 6.0 “BIN of a structural unit of a legal entity”
(section
B “Supplier details”
);
The line indicates the BIN of the structural unit of the legal entity - the supplier of the goods and materials.
- 16.0 “BIN of a structural unit of a legal entity”
(section
C “Recipient details”
);
The line indicates the BIN of the structural unit of the legal entity - the recipient of the GWS.
- Feature J “Individuals”,
line
20 “Category of recipient”
.
The attribute in cell “J”
is established if the recipient of goods, works, services is an individual registered as an individual entrepreneur (person engaged in private practice), who purchases goods, work, services, not for business purposes, but for his own needs.
