Current changes in invoices from October 1, 2021

Introduction to Invoices

Attention! As of October 1, 2021, the invoice form has changed again. New forms of the invoice journal, sales and purchase books have also been introduced. You can download the new document forms in the article ““.

An invoice is the basis for the buyer to accept the VAT amounts presented by the seller for deduction (reimbursement) (Clause 1 of Article 169 of the Tax Code of the Russian Federation). An invoice is required to be issued for each sale of goods, work, services or property rights. Invoices can be issued on paper or in electronic format.

The invoice form and the rules for filling it out are approved in Appendix 1 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137. This form is used when drawing up an invoice form “on paper”.

Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137 approved the current forms and Rules for filling out (maintaining) the following documents used in VAT calculations:

• invoices (Appendix No. 1);
• adjustment invoice (Appendix No. 2);
• log of received and issued invoices (Appendix No. 3);
• purchase books (Appendix No. 4);
• sales books (Appendix No. 5).

The seller can also send invoices to buyers electronically (if the buyer agrees). However, the means by which the seller and buyer receive, exchange and process invoices electronically must be compatible. They must comply with the established formats (paragraph 2, paragraph 1, article 169 of the Tax Code of the Russian Federation).

When are adjustment invoices issued?

The Tax Code of the Russian Federation establishes the obligation to issue adjustment invoices (paragraph 3, clause 3, article 168 of the Tax Code of the Russian Federation). Sellers of goods (work, services) issue such invoices in the event of an adjustment to the cost of goods shipped (work performed, services rendered) or transferred property rights. This can happen when, for example, prices or quantity (volume) of goods (work, services), property rights change.

Peculiarities

So, let’s summarize and derive the features that the 2021 scrap invoice has:

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What should be on invoices: mandatory information

All details must be filled in on the invoice. However, in some situations it is not necessary to enter individual details.

Invoice for shipped goods: what you don’t need to fill out

The invoice for goods shipped in 2021 may not contain the following:

• line (5) – number and date of the payment order. It is filled out only if the goods are paid in advance (clause 4, clause 5, article 169 of the Tax Code of the Russian Federation);
• columns 2, 2a, 3 and 4 – unit of measurement, price and quantity of goods. The columns are filled in only if the contract for the supply of goods provides for a price per unit of goods and this unit is in section. 1 or sec. 2 OKAY;
• columns 10, 10a and 11 – information about the country of origin of goods and the customs declaration. The columns are filled in only for the sale of imported goods (Letter dated January 12, 2017 No. 03-10-11/613).

Invoice for works and services: what you don’t need to fill out

The invoice for work performed or services provided does not include:

• lines (3) and (4) – name and address of the shipper and consignee (clauses “e”, “g”, paragraph 1 of the Rules for filling out an invoice);
• line (5) – number and date of the payment order. It is filled out only if the work (services) is paid in advance (clause 4, clause 5, article 169 of the Tax Code of the Russian Federation);
• columns 2, 2a, 3 and 4 – unit of measurement, price and quantity of work or services. The columns are filled in only if the contract for the performance of work or the provision of services provides for a price per unit and this unit is in section. 1 or sec. 2 OKEY (Letter of the Ministry of Finance dated 02/02/2016 No. 03-07-09/4701);
• columns 10, 10a and 11 – information about the country of origin of goods and the customs declaration (Letter of the Ministry of Finance dated September 20, 2012 N 03-07-08/275).

Online cash registers: first steps and first difficulties

In July 2021, amendments were made to the Federal Law of May 22, 2003 No. 54-FZ on the procedure for using cash registers; they radically restructured the work scheme of cash register equipment holders. They are required to transmit data about each check to the Federal Tax Service through a fiscal data operator. The deadline for the organization to begin making calculations using the new cash registers and transmitting data through the fiscal data operator, July 1, 2021, has already passed. The relaxation was made only for small businesses under special tax regimes: UTII, patent, etc. They still have time left to modernize the cash register before July 1, 2018.

However, the Code of Administrative Offenses already provides for administrative liability for non-compliance with the requirements of 54-FZ:

• if the cash register does not meet the established requirements, a fine of 5,000 to 10,000 rubles may be imposed on the organization, and from 1,500 to 3,000 rubles on officials and individual entrepreneurs;
• if the buyer was not provided with a receipt in paper or electronic form, the organization will have to pay a fine of 10,000 rubles, individual entrepreneurs - 2,000 rubles;
• For the absence of a cash register, the seller may pay a fine of up to 30,000 rubles.

This means that everyone involved in cash transactions will have to understand the intricacies of the transition. And there are many changes: the rules for conducting cash transactions have been updated, the number of unified forms issued for each cash register unit has decreased, new details have appeared in checks, etc. Of course, many questions arise during practical work with online cash registers. Unfortunately, not all of them can be answered by organizations on their own.

Advance invoice: what you don’t need to fill out

The following may not be filled out in the advance invoice:

• lines (3) and (4) – name and address of the shipper and consignee;
• columns 2, 2a, 3 and 4 – unit of measurement, price and quantity of goods, works or services;
• column 5 – cost of goods (work, services) excluding VAT;
• column 6 – excise tax amount;
• columns 10, 10a and 11 – information about the country of origin of goods and the customs declaration.

Here's what an invoice form looks like in 2021:

You can also create a new form for an adjustment invoice, valid from July 1, in Excel format.

Conclusion

From July 1, 2021, when selling goods (work, services) under government orders, suppliers will be required to indicate the identifier of the government contract, agreement (agreement) in invoices. New requirements are established by Federal Law dated April 3, 2017 No. 56-FZ. However, the forms of the invoice and adjustment invoice have not changed. They will still need to be exhibited in the forms established by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137.

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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Invoice format from July 1, 2021: what has changed

From July 1, 2021, it is allowed to generate invoices in electronic form exclusively according to the new format approved by Order of the Federal Tax Service dated March 24, 2016 No. ММВ-7-15/155.

An adjustment invoice from July 1, 2021 can also be submitted only in a new format, which was approved by Order of the Federal Tax Service dated April 13, 2016 No. ММВ-7-15/189.

Please note that the formats of electronic invoices are approved by orders of the Federal Tax Service of Russia dated March 24, 2016 No. MMV-7-15/155 and dated March 4, 2015 No. MMV-7-6/93. Until July 1, 2021, both formats are valid simultaneously. And during the period from May 7, 2021 to June 30, 2021, it is allowed to generate invoices in any format: both old and new. However, from July 1, 2021, the “old” electronic format of invoices cannot be used (clauses 2 and 3 of the order of the Federal Tax Service of Russia dated March 24, 2016 No. ММВ-7-15/155).

What has changed in the format

There are no changes to the invoice metrics, form or data structure in the new format. The reason for the appearance of the new format was the introduced ability to indicate additional information in invoices, including details of the primary document. In fact, the new invoice format has also become the format of a universal transfer document (UD).

Also, the new invoice format from July 1, 2021 may include not one file, as before, but two, which at the same time have multidirectional movement: from seller to buyer and from buyer to seller.

New “Invoice”

officially approved by the document Appendix No. 1 to the Decree of the Government of the Russian Federation of December 26, 2011 N 1137 (as amended by the Decree of the Government of the Russian Federation of August 19, 2017 No. 981).

More information about using the “Invoice” form:

• Preparation of invoices by a broker when purchasing goods on the exchange
  of the Supplier of petroleum products) invoices; the intermediary broker writes out two copies of the invoice and numbers ... the chronology of the invoices issued by him. The broker indicates the date of the invoice issued by the seller... the cost of purchased petroleum products in the invoice of the supplier of petroleum products may exceed the quantity... from the supplier of the invoice in the journal of received and issued invoices (part of... and issued invoices. In this document the invoice is posted - invoice for commission...
• What happens if a “simplified” person issues an invoice?
  Counterparties regarding the provision of invoices. However, the provision of invoices may lead to the need for... counterparties to provide invoices. However, providing invoices may result in the need to... still need to issue an invoice. "Simpler" must issue an invoice, if the company acts... in which the invoice is issued, it is necessary to pay tax to the budget. The invoice is actually...
• Invoice: signature by an unidentified person
  Completion and execution of the invoice that must be followed. An invoice is one of... and incorrectly executed documents (invoices). The energy supply organization did not agree with... the tax authority, the warehouse. Signing of the invoice by an unidentified person, in the opinion of the utility... required due diligence. 2) Invoices are drawn up strictly according to the rules... There is a practice of confirming the authority of invoice signatories by officials of counterparties - they are requested...
• Filling out an invoice according to the new rules: which demands of counterparties are justified and which are not
  We do not see invoices filled out in this way. The invoice must have the line... RF). However, errors in invoices and adjustment invoices that do not interfere with the tax authorities... Russian Federation). As part of the mandatory details of the invoice (adjustment invoice) from July 1, 2017 ... the procedure for filling out the relevant lines of the invoice. Address in the invoice From the literal interpretation of the provisions ... and the columns from the approved form of the invoice, adjustment invoice (clause 9 of the Rules, ...
• On issuing invoices when applying the simplified tax system
  on your own initiative) an invoice with allocated VAT. Moreover, they do not need such invoices... 17338). The specified consequences of issuing a “simplified” invoice with allocated VAT (payment of tax... indicated that the VAT reflected in the invoices issued upon sales by the organization applying... the buyer’s application of VAT deduction on invoices issued by the seller for transactions exempt... in the use of deductions based on invoices issued by the seller. Emphasis on...
• Filling out invoices in a new way
  Saving the invoice form. But the Rules for filling out an adjustment invoice applied to... tax. Save your invoices. The order of storing invoices and some others has been adjusted... . Initial, adjustment and corrected invoices, confirmations from the electronic document management operator, ... notifications to buyers of receipt of an invoice (including adjustments, ... by the seller of invoices in electronic form, the client must store invoices issued ...
• Issuing invoices: first half of 2021
  Each buyer receives a single adjustment invoice. The buyer uses this invoice to receive a deduction... RF Tax Code errors in invoices and adjustment invoices that do not interfere with tax authorities under... RF Tax Code, when issuing an invoice by an individual entrepreneur, the invoice is signed by an individual entrepreneur or... clause 6 of the Rules filling out the invoice the first copy of the invoice drawn up on paper...
• Do I need to include invoices marked “excluding VAT” in the purchase ledger?
  Obliged to draw up an invoice, keep logs of received and issued invoices, books... the provisions defining the specifics of drawing up invoices for the sale of goods (works,... departments, a ban on drawing up invoices for tax-exempt sales) are excluded... invoices, it can be assumed that the execution of such an invoice does not correspond... to the registration of such invoices, we believe that the received invoices may be...
• VAT and invoices in 2021
  Two or more invoices, in practice the number of invoices may exceed... sales. Changes in the design of invoices The invoice must indicate the code of the type of goods... to the client. This is a consolidated invoice. Now the forwarder can reissue invoices, then in the column... the time comes to issue a consolidated invoice, that is, the received invoices are divided by investors... In the Journal of received and issued invoices, invoices received before the due date are recorded...
• On the deduction of VAT based on the consolidated invoice of the technical customer
  To the developer-investor and co-investor: consolidated invoice; copies of primary documents confirming... acceptance of services provided, invoices); copies of invoices issued by sellers (suppliers and... and copies of invoices) were submitted to the company simultaneously with the consolidated invoice; the contract does not... directly source documents and invoices. The listed circumstances allowed the arbitrators... in the absence of: a consolidated invoice; copies of primary documents and invoices; acceptance certificate...
• New form of invoices from October 1, 2017,
  Article 169 of the Tax Code of the Russian Federation, an invoice is a documented basis, ... July changes affected the form of an invoice and an adjustment invoice. These changes were spelled out...character. The new rules for filling out an invoice provide for entering an identifier into the form... . These provisions apply if the invoice is issued by the freight forwarder, the developer or the customer... called, "consolidated" invoices, which require third party carrier invoice information. ...
• Is it possible to deduct VAT on an outdated invoice after 07/01/2017?
  Document. Rationale for the position: Let us recall that an invoice is a document serving as the basis for... July 2021, invoices and adjustment invoices must indicate the identifier... ;, both in the invoice form and in the adjustment invoice form. In our opinion... .2017 is a mandatory detail of the invoice form, in the absence of an identifier this... in the previous format (format of an adjustment invoice used in tax calculations...
• VAT rate and invoice for the sale of utility resources
  Prices (tariffs), excluding VAT. Invoice. Invoice in accordance with clause 1 of Art. 169 ... the entire quantity of goods supplied (shipped) according to the invoice (work performed, services rendered... tax (recorded in column 5 of the invoice); tax rate (in the situation under consideration... column 8 of the invoice); cost of the total quantity supplied ( shipped) according to the invoice of goods (fulfilled... rub./Gcal. Here is a fragment of filling out the invoice in the specified situation. Name of the goods...
• New figure in the invoice
  ... (agreements)? Who points it out? A new detail will appear in the invoice - the identifier of the state... in the form of an indicator that is included in the invoice - a document intended to account for... the government contract in the invoices drawn up by it, since this is not the subject of... the obligation to indicate the identifier, the current form of the invoice - invoices are not adjusted. Let us also remind you that... taxpayers issue instead of a delivery note and an invoice. Its recommended form is sent by Letter...
• Failure to issue invoices
  for the Seller to issue such invoices to buyers. In this case, invoices will have to be prepared ... in fact, there is no need to receive invoices, since, using a simplified system ... signing the appropriate document on non-issuance of invoices will control the tax status of the buyer ... the presence of a properly executed invoice. Preservation of the obligation of VAT payers... form intended for registration of invoices (cash control tapes...

When to exhibit and when not to

Let's consider when a document is indispensable and when it is not required:

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.

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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General requirements

An invoice is the only document on which you can claim a VAT deduction (clause 1 of Article 172 of the Tax Code of the Russian Federation). A cash receipt with the VAT amount allocated will not work.

The Federal Tax Service launched the service “checking the correctness of filling in invoices” in test mode

An invoice can be issued even for transactions not subject to VAT (for example, under the simplified tax system). After all, the Tax Code gives the right not to draw up a tax return, but also does not prohibit it, you just need to enter “Without VAT” (letter dated November 7, 2021 No. 03-07-14/64908).

There is no need to include transportation services in the invoice for goods (Letter of the Ministry of Finance dated April 13, 2021 No. 03-07-09/21127).

If you need to cancel an invoice (for example, the document was issued prematurely), then the customer needs to write a letter stating that the invoice was issued incorrectly. To cancel an entry in an (adjustment) invoice, you must use new pages in the purchase ledger for the quarter in which you made the incorrect entry. (letter dated December 26, 2021 No. 03-07-09/77996).

Invoices must be issued within 5 business days of shipment or service. The day of shipment is also included in this period (letter of the Ministry of Finance dated October 18, 2018 No. 03-07-14/74899).

If prepayment and shipment of goods occur within 5 calendar days, i.e. occur in the same tax period, the seller may not issue an invoice for the advance payment (Ministry of Finance of Russia in letter dated November 10, 2021 No. 03-07-14/65759).

Suppliers and buyers have different approaches to calculating VAT. The supplier charges VAT on the dates when all advances are received and shipment occurs. The buyer reflects VAT on the dates specified in the invoices (you can also reflect invoices of the reporting quarter received after the end of the quarter but before filing the declaration).

Replace the primary with an error with a new one

prohibited by the accounting law. Corrections need to be made. (Letter of the Ministry of Finance dated October 23, 2021 No. 03-03-10/69280).

Nuances of filling

In conclusion, I would like to note several particularly important nuances of filling out the document:

It is important to provide all data correctly. Starting from details to information about the product. If an error was found during the check, you should draw up an additional adjustment paper and indicate the changes in the purchase book. This item is recorded on a separate sheet for a specific purchase period.

Blank form

Advance invoice. For the absence of an advance invoice, inspectors can fine the company 10 thousand rubles. If these documents were not completed for two or more quarters - 30 thousand rubles. If the seller ships the goods within 5 days, then an advance invoice is not issued (clause 3 of Article 168 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated January 18, 2021 No. 03-07-09/1695).

You can automate the process using . 30 days there are free, you can generate documents during this time. Generate and report VAT via the Internet.

How should separate units issue?

Separate companies must issue invoices on behalf of the parent organization and, at the same time, indicate their KPP in line 2b “TIN/KPP of the seller” (Letter of the Ministry of Finance dated May 18, 2017 No. 03-07-09/30038).

Line 1 “SF date”

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

Line 1a “Number and date of correction”

The line is filled in only if a corrected invoice is drawn up: the line indicates the serial number and date of correction. If corrections are not made to the invoice, then a dash is placed in this line.

Line 2 “Seller”

Based on the constituent documents, enter the abbreviated or full name of the legal entity - the seller, for an individual entrepreneur - full name.

Line 2a “Address”

Based on the constituent documents, the location of the legal entity - the seller is entered; for an individual entrepreneur - the place of residence. From October 1, 2021, the address must be taken from the Unified State Register of Individual Entrepreneurs or the Unified State Register of Legal Entities (), and not from the constituent documents. By the way, the address can be abbreviated as “street.” "G." etc. (letter of the Ministry of Finance dated October 20, 2017 No. 03-07-14/68778).

Line 2b “TIN/KPP of the seller”

Enter the taxpayer identification number, as well as a code explaining the reason for registration of the taxpayer-seller

Line 3 “Consignor”

If the Seller and the Shipper are the same person, the entry “same” is entered. If the invoice is drawn up by a tax agent or for the performance of work (provision of a service), a dash is placed in this line.

Line 4 “Consignee”

Full or abbreviated name, address, in accordance with the constituent documents. If the invoice is drawn up by a tax agent or for the performance of work (provision of a service), a dash is placed in this line.

Employees who signed the invoice can indicate their positions on them. By the way, the address can be abbreviated as “street.” "G." etc. (letter of the Ministry of Finance dated October 20, 2017 No. 03-07-14/68778).

Line 5 “To the payment document”

If an invoice is drawn up upon receipt of payment, partial payment for future deliveries using a non-cash form of payment, a dash is placed in this line.

Line 7 “Currency”

Digital code for OK currencies (Resolution of the State Standard of Russia dated December 25, 2000 N 405-st). If payment under the agreement is provided in rubles in an amount equivalent to a certain amount in foreign currency or cu, then the ruble and its code 643 are indicated as the name of the currency. Important! In USD An invoice cannot be generated. Euro-978, US dollar – 840

In the new line 8 “Identifier of the state contract, agreement (agreement)”, from July 1, 2021, it is necessary to indicate the identifier of the state contract for the supply of goods (performance of work, provision of services), agreement (agreement) on the provision of subsidies from the federal budget to a legal entity, budget investments , contributions to the authorized capital. If you do not have information about the identifier, then the line can be left empty (letter of the Ministry of Finance of Russia dated 09/08/2017 No. 03-07-09/57870).

Graphs:

Column 1 “Product name”

Enter the name of the goods (shipped or supplied), a description of the services provided or work performed, and the transferred property rights. If partial or full payment has been received for the upcoming delivery of goods (provision of services, performance of work), transfer of property rights, then write the name of the goods supplied, a description of services and work, and property rights. A name in a foreign language is not allowed (letter of the Federal Tax Service dated December 10, 2004 No. 03-1-08/2472/16). Although the Ministry of Finance believes that the Name of the product may be in a foreign language (Letter of the Ministry of Finance of the Russian Federation dated May 18, 2017 No. 03-01-15/30422) it is better to translate into Russian.

Column 1a “Product type code”

From October 1, 2021. Fill out only those companies that export (export) goods to Belarus, Kazakhstan, Armenia or Kyrgyzstan (Resolution No. 981 dated August 19, 2017).

Column 2 “Code”

Columns 2 and 2a are filled out in accordance with OK 015-94 (MK 002-97). “All-Russian classifier of units of measurement” (approved by Resolution of the State Standard of the Russian Federation dated December 26, 1994 N 366).

Column 2a “Unit of measurement”

Column 3 “Quantity (volume)”

If there is no indicator, a dash is added. Upon receipt of payment or partial payment for future deliveries, a dash is placed.

Column 4 “Price (tariff) per unit of measurement”

If there is no indicator, a dash is added. Upon receipt of payment or partial payment for future deliveries, a dash is placed.

Column 5 “Cost of goods”

Column 3 multiplied by column 4.

Column 6 “Including the amount of excise tax”

If there is no indicator, the entry “without excise tax” is made. Upon receipt of payment or partial payment for future deliveries, a dash is placed.

Column 7 “Tax rate”

You can automate the process using . 30 days there are free, you can generate documents during this time. Generate and report VAT via the Internet.

Column 8 “Amount of tax presented to the buyer”. The VAT amount cannot be written here using rounding. Need with pennies.

Column 5 multiplied by column 7. For transactions listed in paragraph 5 of Article 168 of the Tax Code of the Russian Federation, an entry “without VAT” is made.

Column 9 “Cost of goods (work, services), property rights with tax - total” The amount of VAT tax cannot be written here with rounding. Need with pennies.

Sum of columns 5 and 8.

Column 10 “Country of origin”

To be filled in if the country of origin is not Russia. Upon receipt of payment or partial payment for future deliveries, a dash is placed. Filled out in accordance with the All-Russian Classifier of Countries of the World.

Column 10 “Digital code”

Columns 10 and 10a are filled out in accordance with the OK of the world (MK (ISO 3166) 004-97) 025 - 2001.

Column 11 “Customs declaration number”

To be filled in if the country of origin is not Russia. Upon receipt of payment or partial payment for future deliveries, a dash is placed.

Rules for filling out an invoice used when calculating value added tax (show/hide)

II. Rules for filling out an invoice used when calculating value added tax

1. The lines indicate:

Basic moments

In fact, this is the most important accounting document related to primary documentation. Incorrect registration of the SF can lead to problems with the Tax authorities and refusal to receive a VAT deduction.

Owners of large and small businesses know the importance of this paper. And what consequences can result from inattention to the preparation of invoices?

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to find out how to solve your particular problem , contact a consultant:

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What it is

An invoice is a document that is issued when funds are received from the buyer's account to the supplier's account. This paper is used in the work of legal entities.

Photo: Invoice

It is necessary for:

1. Confirmation of receipt of funds.
2. Fixing the purchase and sale transaction.
3. Confirmation of the tax amount.

In other words, when selling products, you are required to reflect all the data on the invoice. The document is issued in two copies, one of which is handed over to the buyer, while the other remains at the enterprise. It refers to primary accounting documentation and is necessary not only for recording cash transactions on sales, but also for maintaining management accounting.

When registering, please indicate:

• name of the product or service;
• quantity of goods and its symbol;
• individual code for each type of product;
• cost of goods excluding tax;
• total cost of delivery including VAT;
• cost per unit of goods with and without tax.

There is a single form for filling out invoices, approved at the legislative level. Any deviations from the registration norm may lead to loss of funds, since such a document may be declared invalid.

An invoice can be submitted in two forms - electronic and paper. It also has two types:

What is regulated

According to Article 169 of the Tax Code of the Russian Federation, any legal entity is obliged to keep a book of sales and purchases with all available invoices attached.

Article 168 of the Tax Code of the Russian Federation contains basic information about the timing of document execution. For example, when selling goods or services, an enterprise is obliged to provide an invoice no later than five working days inclusive.

All supply transactions are regulated by Federal Law and the Tax Code of the Russian Federation.

Suspicious for the tax authorities

Tax authorities can deduct expenses or deductions based on the following signs:

• Product prices are too low or too high.
• The truck transported more goods than it could according to its technical passport.
• Goods are transported via inappropriate routes.
• Contractor/seller/buyer employees did not show up to the transaction/site when required.
• The organization has prepared documents for verification for its counterparty (indicates that the organizations are interdependent).
• The organization has prepared too many documents (suspicious).

Date: 09.12.18

From October 1, 2021, a new invoice form is used. Amendments to the invoice form are determined by Decree of the Government of the Russian Federation dated August 19, 2017 No. 981. What has the invoice become since October 1, 2017? You can download the sample in Excel using the link at the end of the article.

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Changes in the invoice form from 10/01/2017.

The invoice has been supplemented with a new column “1a” called “Product Type Code”.

Column “Product type code”

must be completed by business entities exporting products to the countries of the European Economic Union. Currently it includes Armenia, Belarus, Kazakhstan, Kyrgyzstan and Russia. The product type code must be indicated on the basis of clause 15, clause 5, article 169 of the Tax Code of the Russian Federation in accordance with the unified Commodity Nomenclature for Foreign Economic Activity of the EAEU. This code had to be indicated before, but there was no special column for it and it was indicated in column “1” immediately after the name of the product. From 10/01/2017, if there is no data in column “1a”, a dash is placed.

The form of the adjustment invoice has been similarly adjusted - a new column “1b” has been added for the product type code

A column has been introduced for the signature of an authorized person of an individual entrepreneur

The form includes a signature field for the person to whom the individual entrepreneur has granted the right to sign the invoice.

A person authorized by an individual entrepreneur has the right to sign invoices only on the basis of a power of attorney certified by a notary.

In the previous form, such columns existed only for persons who sign for the manager or chief accountant.

The name of column “11” has been changed

Now column “11” is called “Registration number of the customs declaration”. Until October 1, 2021, it was called “Customs Declaration Number”. From now on, this column indicates the registration number of the customs declaration

. In accordance with the joint order of the State Customs Committee of the Russian Federation No. 543 and the Federal Tax Service of the Russian Federation No. BG-3-11/240 dated June 23, 2000, the registration number of the customs declaration is assigned when it is accepted by a customs official. Starting from October, it is the registration number, and not the serial number, that should be entered in column 11 of the invoice for goods manufactured outside the Russian Federation. It should be emphasized that the registration number of the customs declaration and the customs declaration number are completely different numbers. This follows from the Order of the State Customs Committee of the Russian Federation No. 543 and the Federal Tax Service of the Russian Federation No. BG-3-11/240 dated June 23, 2000.

Line "8" clarified

Introduced on July 1, 2021, line “8” about the identifier of the government contract/agreement is now brought into compliance with the Rules for filling out invoices and supplemented with the words “if available.”

1: 18210202010061010160 — KBC insurance premiums 2018

Section: KBK 18210202010061010160 is a budget classification code with the following interpretation - these are insurance contributions for compulsory pension insurance...

2: 18210202101081013160 - budget classification code

Section: KBK 18210202101081013160 - this is the KBK for payment of insurance premiums for compulsory health insurance of the working population, credited to the budget of the Federal Compulsory Health Insurance Fund

3: Form and example of filling out the DAM for the 3rd quarter of 2018

Section: Insurance premiums Calculation of insurance premiums for the 3rd quarter of 2021 must be submitted in the form approved by order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11/551. A sample of filling out the Calculation of insurance premiums for the 3rd quarter of 2021 is presented.

And now, again, a new version of the Government of the Russian Federation Resolution No. 1137 dated December 29, 2011 has been adopted, which will come into force on October 1, 2017. We will tell you how the form of the invoice changes from October 1 in our article.

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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How will the invoice change from October 1, 2021?

An invoice issued by the seller is a document according to which the buyer can deduct the VAT charged to him (Article 169 of the Tax Code of the Russian Federation). As a rule, invoices are issued in “paper” form, but, with the consent of the buyer, the seller can fill them out electronically.

The next changes to the current form and rules for filling out invoices were made by Decree of the Government of the Russian Federation dated August 19, 2017 No. 981. What the new invoice form will look like from October 1, 2021 can be seen at the end of the article, and the main changes are as follows:

• Added on July 1, 2017, line “8” about the identifier of the government contract/agreement was brought into compliance with the Rules for filling out invoices and supplemented with the words “if available.”
• From October 1, a separate column “1a” of the invoice contains a code for the type of goods according to the unified Commodity Nomenclature of the EAEU. It is indicated by those who are engaged in export, exporting goods from Russia to the countries of the EAEU (Belarus, Kazakhstan, Kyrgyzstan, Armenia). Previously, the code could be entered in one column with the name of the product. A similar addition has been made to the adjustment invoice form - column “1b” has been added for the product type code.
• The name of column 11 has been clarified - now the word “registration” has been added to it, which clarifies which customs declaration number we are talking about. According to the order of the State Customs Committee of the Russian Federation No. 543 and the Federal Tax Service of the Russian Federation No. BG-3-11/240 dated June 23, 2000, the registration number of the customs declaration is assigned when it is accepted by an official of the customs authority - it is this, and not the serial number, that should be entered in column 11 of the invoice - invoices for goods of non-Russian origin.
• For individual entrepreneurs, the wording of the line intended for signature has been clarified - now it reads “Individual entrepreneur or other authorized person.” Let us remind you that persons who have a notarized power of attorney can sign an invoice for an individual entrepreneur.

New details in payments

From October 2, 2021, certain provisions of Order No. 58n of the Ministry of Finance of Russia dated 04/05/2017 come into force.

When filling out payment documents, two new statuses:

• “27” - credit organizations (branches of credit organizations) that have drawn up an order for the transfer of funds transferred from the budget system of the Russian Federation, not credited to the recipient and subject to return to the budget system of the Russian Federation;
• “28” - participant in foreign economic activity - recipient of international mail.

The changes apply only to credit institutions, Russian Post and recipients of international mail.

In addition, for customs payments, two new values ​​will be added to the “106” detail :

• “PD” - passenger customs declaration;
• “KV” is a receipt from the recipient of an international postal item.

How to fill out invoices from October 1

The rules for filling out invoices have also undergone changes, the main ones include the following:

• The new procedure for filling out the seller’s address in line “2a” stipulates that from October 1 it must be indicated in accordance with the Unified State Register of Legal Entities for legal entities, or the Unified State Register of Entrepreneurs for individual entrepreneurs. Today, this line is filled out in accordance with the location of the company, or the place of residence of the individual entrepreneur.
• The rules for filling out a new invoice from October 1 have been supplemented with clauses for forwarders, developers or customers with the functions of a developer purchasing goods on their own behalf from one or more sellers.
• When arranging transportation by third parties, the freight forwarder can prepare consolidated invoices. When registering them, forwarders indicate in line 1 the number and date of compilation according to their own chronology, and can also enter their own data, and not third parties, in lines 2 “Seller”, 2a “Address” and 2b “TIN/KPP”. The name of the goods is indicated by the forwarder in separate positions for each seller (column 1).
• Developers (customers with developer functions) indicate in separate positions in column 1 the names of construction and installation works, goods, services from invoices issued to them by sellers.
• The change in invoices from October 1, 2021 also affected the issuance of adjustment invoices. Now you can add lines and columns to them, including for entering details of the primary document. In this case, the approved form of the adjustment invoice must be observed.

New rules for calculating penalties

From October 1, 2021, the procedure for calculating penalties for non-payment of tax in relation to organizations will change.
Amendments were made to paragraph 4 of Article 75 of the Tax Code by Federal Law No. 401-FZ of November 30, 2016. If payment is late by up to 30 calendar days, the penalty will be calculated as usual - based on one three hundredth of the Bank of Russia refinancing rate. According to the new rule, starting from the 31st day, the penalty will be one hundred and fiftieth of the discount rate.

The refinancing rate is now 8.5% per annum.

The changes apply only to legal entities. For individuals, including individual entrepreneurs, everything remains the same.

Let us remind you that you can calculate penalties using the service on our website “Fine Calculator”.

New responsibilities for the MIR card

On October 1, amendments to the law on the protection of consumer rights came into force, according to which sellers (executors) are obliged to ensure the acceptance of Mir cards if their sales revenue for the previous year exceeds 40 million rubles.
Until this date, trade organizations with an income of 120 million rubles per year are required to accept cards of the national payment system. Considering that the income limit under the “simplified tax” in 2021 was 79.740 million rubles, such taxpayers until 10/01/17 were not subject to this rule for equipping the point with equipment for accepting Mir cards.

From October 1, payers of the simplified tax system with revenue of more than 40 million rubles will have to ensure that their stores accept national cards. For violating this norm, companies face an administrative fine of up to 50 thousand rubles.