In what cases is it necessary to issue an invoice to the buyer?

Do I need an invoice if a sole proprietor works without VAT?

In this case, the company will have to pay value added tax for the goods specified in it and generate a corresponding tax return.
Taxation systems Russian regulatory documents consider it possible for firms to use not only the general tax payment regime (OSN) to the treasury, but also simplified systems - UTII, simplified tax system, unified agricultural tax and the patent system. It is advisable to consider each of them in more detail. OSN is a general tax collection regime used in relation to those companies that, during registration or already in the course of their activities, did not express their desire to switch to special regimes. In case of OSN, the following obligatory payments must be made to the treasury: Of all these types of tax deductions, the most significant in terms of the volume of payments and the complexity of administration is VAT. That's why companies are looking to move to simplified systems. Important: This information subsequently goes into your tax return. All LLCs and individual entrepreneurs that, in the course of their activities, make mandatory payments to the treasury on the basis of the simplified tax system are not required to issue invoices (Article 346.11 of the Tax Code of the Russian Federation). This is due to the fact that VAT is not charged on their transactions. Attention: At the same time, such agents issue invoices using the simplified tax system for goods that are imported into the customs territory of the Russian Federation (Article 174 of the Tax Code of the Russian Federation). Thus, in general, entrepreneurs should not compile this important document, as well as maintain it after its presentation or receipt of the book of purchases and sales. However, in practice there are a number of specific cases that provide for different conditions.

Who issues Initially, you should indicate those companies on the simplified tax system (LLC and individual entrepreneurs) that are exempt from the obligation to prepare invoices. These include (Art.

Features of filling out an individual entrepreneur invoice in 2021 ↑

The procedure for generating invoices for individual entrepreneurs in 2021 has undergone many changes, which should be considered in more detail:

All individual entrepreneurs who are entrusted with the responsibility of submitting an invoice registration journal to the tax department are required to maintain and send this consolidated register to the Federal Tax Service in electronic form and later than the 20th day of the month immediately following the reporting quarter (Letter of the Ministry of Finance of Russia N 03-07- 14/2821).

The possibility of generating “consolidated” invoices, which may take place within the framework of intermediary agreements, is also not excluded (Resolution of the Government of the Russian Federation N 1279).

All of the above new rules completely exhaust the answer to the question of whether an individual entrepreneur should draw up invoices in 2021 when organizing transactions with buyers and sellers.

Formation order

All requirements that relate to the content of invoices issued by individual entrepreneurs, as well as the procedure for their formation, are given in the Tax Code of the Russian Federation.

In particular, such a document must have the following details (Article 169 of the Tax Code of the Russian Federation):

• number and date of issue of paper;
• full name and tax identification number of the buyer and seller, as well as the sender and recipient of the cargo;
• details of the payment document, if any (advance report, receipt, check);
• the name of the goods shipped to the buyer and their unit of measurement (for services and works the last point is skipped);
• the volume of goods shipped in accordance with the invoice and their total cost;
• price per unit of product and payment currency;
• tax rate and its amount payable to the treasury;
• customs declaration number and the country in which the goods were released.

The above points are relevant for both electronic and paper forms of tax returns (Article 169 of the Tax Code of the Russian Federation).

In this case, the paper document must be generated in two copies - for each of the parties to the transaction.

Signature of an individual entrepreneur

One of the important aspects in the preparation of individual entrepreneur invoices is the certification of this document with the signature of the business owner.

The question of where the individual entrepreneur signs the invoice has a clear answer - at the very end of the document, after filling in the fields of all required details.

At the same time, there are a number of nuances that the owner of a small company should take into account when confirming its invoices with his signature (Chapter 21 of the Tax Code of the Russian Federation):

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This situation makes it very difficult to prepare invoices for those individual entrepreneurs who are not permanently located at the place where their company operates.

However, there are two ways out of it:

Sample filling

An invoice is a very formal document that is subject to verification by tax authorities.

That is why, when compiling it, it is important to comply with the following requirements:

All other information, such as currency, product cost, VAT rate and amount, is entered in the form of digital data in a tabular form.

Under it, as noted earlier, the signature of the business owner is affixed, and information from the certificate of its state registration is indicated next to it.

In some cases (at the buyer’s request), the OGRNIP is written down in the document - such an addition is not considered an error.

As for the persons who have the right to sign an invoice by proxy, they are, as a rule, the chief accountants of the company.

Can an individual entrepreneur issue invoices without VAT on USN?

Who may not issue an invoice? Depending on the taxation procedure chosen by the individual entrepreneur, payment of VAT may not be provided for; therefore, the question objectively arises about the need to issue invoices to those who are exempt from the “quitrent”. According to the Tax Code of the Russian Federation, tax is not paid:

• working in retail trade;
• employed in public catering;
• providing services for cash only;
• operating in the securities market and selling shares and bonds;
• selling goods to consumers who use preferential tax regimes.

Details are provided in Articles 168 and 169 of the Tax Code, which reflect nuances depending on the chosen taxation system. Under the special regime, tax is not paid, which is reflected in the reporting provided.

• home
• For individual entrepreneurs

Companies that apply such a special tax regime as the simplified tax system are exempt from VAT and do not have to issue invoices. However, some simplifiers still have to do this, for example, when they work with counterparties who present such terms of cooperation. How to correctly issue an invoice under the simplified tax system with VAT and without VAT in 2021 will be discussed in detail in the article.

Invoice under the simplified tax system All organizations and individual entrepreneurs using the simplified system are not VAT payers, which means they do not need to issue an invoice. However, if certain situations arise, such a document will be needed. If you nevertheless decide to charge VAT, then here’s another piece of advice: in transactions where you are expected to receive an advance, do not issue an invoice for the advance, do it only after shipment. It is also better to discuss this situation in advance. Otherwise, you will have to report and pay VAT twice: first on the advance invoice, and then on the shipping invoice. The rule here is: you have issued a document with VAT, which means you have transferred the tax. As a result, you will pay the tax twice, since you will not be able to deduct VAT on the prepayment received, because you are not a VAT payer. And also, due to the fact that issuing a VAT invoice to a client is a non-standard situation before the simplification, it is recommended to store these documents for 4 years: the tax office may require them to present it during an audit. VAT Fourthly, the paper must be certified by the signature of the seller, and in the electronic form, also by the electronic signature. A sample of filling out an invoice is attached to this article. Is a zero provided? As mentioned earlier, when drawing up an individual entrepreneur or LLC on a simplified invoice, further preparation of a declaration and payment of VAT to the treasury is required. At the same time, many entrepreneurs are wondering whether it is possible to issue invoices on a voluntary basis, but not pay value added tax? It turned out that this situation is quite real. To do this, you just need to create and present a zero invoice to the buyer. A zero invoice is a document that requires the indication “Without VAT” in the column of the “Tax rate” table. It is important to remember that 0% should be entered in the table. Such a rate will still require the preparation of a declaration.

Nuances of activity that arise for individual entrepreneurs

Any invoice must be certified by a signature, which is located after all the required details, usually in its lower right part.

The individual entrepreneur has the right to sign personally, as stated in Article 21 of the Tax Code of the Russian Federation, indicating information about the number and date of registration of the status. Delegation of the right to sign invoices to third parties by orders or other internal regulations is not permitted. This obligation makes it difficult for those persons who are not permanently present at the place of business to timely transmit invoices to customers.

One of the options for executing the instruction is to provide a notarized power of attorney to the responsible person, who is an accountant. In the power of attorney, indicate which documents the representative is allowed to visa. The best option would be to purchase an electronic signature and endorse documents with it online, if necessary.

The presence on the invoice of the details of the certificate of state registration and the date of its issue is not a mandatory requirement if such data is contained on the seal impression.

The invoice must be certified with a “live” or electronic signature of the individual entrepreneur and must have a seal with all the necessary parameters, with the obligatory indication of the certificate number and the date of its issue.

The changes that came into force at the beginning of 2021 concern information in the invoice, as well as the calculation and payment of VAT:

1. The VAT declaration is submitted no later than the 26th day of each month following the reporting period only in electronic form.
2. Before submitting the declaration to the Federal Tax Service, it is necessary to summarize the amounts in the Book of Purchases and Sales.
3. If an individual entrepreneur issues zero invoices on USP, he is not required to provide a declaration.

It is necessary to draw up documents correctly and provide accounting and tax reporting on time. Remember that errors identified by the audit are not always critical, but may serve as grounds for refusal of compensation.

Timely adjust the procedure for maintaining accounting, management and tax accounting when the legislative framework changes. Each entrepreneur must competently substantiate his position and optimize costs during negotiations with tax authorities or by defending his rights in court.

When do you need an invoice without VAT?

The obligation to issue an invoice without VAT exists only when the taxpayer-seller has an exemption from VAT under Art. 145 of the Tax Code of the Russian Federation (clause 5 of Article 168 of the Tax Code of the Russian Federation). Do not pay VAT under Art. 145 of the Tax Code of the Russian Federation, companies or individual entrepreneurs can do so if for three months in a row they receive revenue of no more than 2 million rubles. and do not sell excisable goods. Such taxpayers must:

• notify the Federal Tax Service of your intention not to pay VAT;
• apply the exemption for at least 12 consecutive calendar months, unless conditions for loss of the right to it are created;
• at the end of 12 calendar months, confirm to the Federal Tax Service that during this period they did not lose the right to exemption, and submit a notice to extend the right to exemption from VAT or waive this right.

In other cases, the taxpayer is not obliged, but has the right to create such a document if he considers it convenient (letter of the Ministry of Finance of Russia dated February 15, 2017 No. 03-07-09/8423). For example, if according to Art. 149 of the Tax Code of the Russian Federation, not all goods sold are exempt from VAT, but only part of them, then issuing invoices without VAT may make sense in the following situations:

1. If the shipment of goods not subject to VAT goes together with the shipment of goods subject to VAT, then the invoice will be common. Based on this invoice, the accounting program will automatically generate an invoice with the same total shipment amount. As a result, this significantly facilitates any data verification when working with documents and their selection at the request of the Federal Tax Service.
2. If a separate shipment is entirely made up of goods that are not subject to taxation, then generating an invoice for it will make it possible to maintain compliance with the numbering of shipping documents (waybills, acts) and the invoices issued for them. As a result, for each shipment, easy-to-use sets of documents will be generated in which the numbers, dates and amounts match.

How to be exempt from paying VAT, read the article “How to get an exemption from paying VAT in 2021?”

Responsibilities of a VAT payer

Under this phrase the provisions of Ch. 21 of the Tax Code of the Russian Federation imply a set of the following mandatory actions of the taxpayer.

When a “simplified” person is recognized as a VAT payer

In general, organizations or entrepreneurs using the simplified tax system are not recognized as VAT payers (clause 3 of article 346.11 of the Tax Code of the Russian Federation). This means that when carrying out transactions for the sale of goods (works, services), property rights, they should not present for payment to counterparties the corresponding amount of VAT reflected as a separate line in the invoice, maintain the above-mentioned tax registers, or declare this indirect tax.

At the same time, the Tax Code defines a number of situations when the “simplified” person is assigned the specified duties of a VAT payer, these are:

• import into the territory of the Russian Federation and other territories under its jurisdiction of goods not specified in Art. 150 Tax Code of the Russian Federation;
• carrying out transactions under a simple or investment partnership agreement, concession agreement or property trust management agreement as a participant in the partnership, concessionaire or trustee (Article 174.1 of the Tax Code of the Russian Federation);
• carrying out transactions in which he is recognized as a tax agent.

Consequences of issuing a simplified invoice

In paragraph 3 of Art. 169 of the Tax Code of the Russian Federation directly states that only VAT payers are required to prepare invoices. Consequently, organizations and individual entrepreneurs using the simplified tax system should not create them when selling goods (works, services), property rights.

The “simplified” cannot take into account the amount of VAT paid in the tax base:

• nor as part of expenses (if the single tax is calculated from the difference between income and expenses), since according to paragraphs. 22 clause 1 art. 346.16 of the Tax Code of the Russian Federation, the amounts of VAT paid to the budget on the basis of clause 5 of Art. 173 of the Tax Code of the Russian Federation, are not subject to inclusion in expenses;
• neither as part of income, since according to paragraph 1 of Art. 248, paragraph 1, art. 346.15 of the Tax Code of the Russian Federation, when determining income, the amounts of taxes that are presented to the buyer are excluded from them.

At the same time, tax legislation does not formally prohibit a “simplified” person from issuing an invoice with the VAT amount highlighted on a separate line and presenting it to the buyer. This means that persons who are not payers of this tax, due to certain circumstances, have the right to independently decide whether to present the buyer of goods (works, services) with an indirect tax for payment or not. But they will have to answer for such “independence”.

Obligation to pay tax to the budget

Registration by a “simplified” invoice with an allocated tax by virtue of clause 5 of Art. 173 of the Tax Code of the Russian Federation entails the obligation to pay tax to the budget based on the results of the tax period, based on the corresponding sale of goods (work, services) for the expired tax period, no later than the 25th day of the month following this period (clause 4 of Article 174 of the Tax Code of the Russian Federation ) (see also letter of the Ministry of Finance of Russia dated 02/09/2018 No. 03-07-14/7897).

Thus, the basis for the emergence of an obligation to pay VAT is precisely the fact that the “simplified” person has issued an invoice with the allocated amount of tax. Accordingly, if an invoice is not issued, then this obligation does not arise for the “simplified” person even if there is VAT indicated as a separate line in the transaction agreement and payment documents for payment for it (see letters of the Ministry of Finance of Russia dated June 22, 2018 No. 03-07 -11/42820, dated 02/15/2018 No. 03-07-14/9470).

This means that neither the fact of payment of tax by the buyer, nor the method of settlements between counterparties, according to financiers, are of decisive importance for the emergence of such an obligation for simplified taxation system payers. By the way, the Federal Tax Service also allows for the possibility of a “simplified” person not issuing an invoice to the customer with VAT reflected in a separate line within the framework of a state (municipal) contract for the supply of goods (works, services), concluded in accordance with Law No. 44-FZ (see letter dated 08.11 .2016 No.SD-4-3/ [email protected] ). True, judges do not always support this approach.

Let us emphasize: if organizations and individual entrepreneurs using the simplified tax system do not pay the VAT presented in the invoice themselves, they will have to do this based on the results of a tax audit, and with penalties and fines. It is unlikely that the “simplified people” will be able to challenge the fiscal sanctions in this case (including in court) (see, for example, Resolution of the Supreme Court of the Russian Federation of September 4, 2017 No. F01-3550/2017 in case No. A11-12604/2015).

The emergence of an obligation for a “simplified” person to transfer VAT to the budget does not mean acquiring the status of a VAT payer, therefore he does not have the right to apply tax deductions. Clause 1 of Art. 171 of the Tax Code of the Russian Federation establishes that this right applies exclusively to VAT payers (and not to persons who paid the tax on their own initiative).

Consequently, even if all formal conditions are met (presence of primary documents and an invoice with the allocation of tax, acceptance of values ​​for registration, separate accounting), the “simplified” cannot deduct the “input” tax. Otherwise, he faces additional tax and fines (see Resolution of the AS PO dated September 18, 2018 in case No. A72-14193/2017).

Can a “simplified” issue an invoice with o?

As stated in paragraph 5 of Art. 168 Tax Code of the Russian Federation and paragraphs. “g” clause 2 of the Rules for filling out an invoice, persons released in accordance with Art. 145 of the Tax Code of the Russian Federation from the performance of duties as a VAT payer, invoices are drawn up without highlighting VAT: they make an appropriate inscription or put a stamp “Without tax (VAT)”.

By virtue of paragraphs. 2 p. 2 art. 18 of the Tax Code of the Russian Federation The simplified tax system refers to special tax regimes, therefore, organizations and individual entrepreneurs that have switched to this special regime are not covered by the general system of VAT benefits established by Art. 145 Tax Code of the Russian Federation. Consequently, provided for in paragraph 5 of Art. 168 Tax Code of the Russian Federation and paragraphs. “g” clause 2 of the Rules for filling out an invoice, they cannot use the preference to issue an invoice indicating “Without tax (VAT)” (see, for example, Resolution of the AS VSO dated 04/12/2018 No. Ф02-1385/2018 on the case No. A19-13739/2017).

How to fill out an invoice without VAT

The 2021 invoice without VAT is filled out according to the same rules that are established for issuing regular invoices containing VAT. These rules are contained in Section 2 of Appendix 1 to Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137 and have been significantly updated since October 1, 2017.

The procedure for preparing the header part of an invoice without VAT does not differ much from the usual one. The only difference is that in the columns of the main table intended to indicate the tax rate and its amount calculated at this rate, in the invoice drawn up without VAT, the entry “Without VAT” is made (subsections “g” and “h”) » clause 2 of section 2 of appendix 1 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137). Moreover, the entry can be made in any way - on a computer, by hand, using a stamp.

Taking into account the above situations in which there is a need or requirement for issuing an invoice without VAT, there can be two options for issuing it:

1. With the entry “Without VAT” in the corresponding columns, all lines of the main table of the invoice and the final part of column 8 for the line “Total payable” are drawn up. This will be the case if all objects of sale or the taxpayer are exempt from VAT.
2. With the entry “Without VAT” in one or more rows of the table, despite the fact that in its other rows the VAT rate and amount are present. This can happen when objects that are not subject to VAT are sold simultaneously with goods subject to taxation by taxpayers working with VAT. The final tax amount (line “Total payable”) for this situation will be calculated without taking into account data on lines that contain the entry “Excluding VAT”.

Signatures on the invoice are also prepared in the usual manner. However, faxing them is not allowed.

In compliance with the above features, taxpayers exempt from VAT, if necessary, issue invoices for received advances.

Results

Filling out an invoice drawn up without VAT is subject to the rules for issuing a regular invoice and is done on the same form. Its feature is the entry “Without VAT” in the lines of the main table in the columns intended for information about VAT.

Sources

• https://www.klerk.ru/buh/articles/489094/
• https://nalog-nalog.ru/nds/schetfaktura/osobennosti_scheta-faktury_bez_nds_obrazec/
• https://101million.com/buhuchet/otchetnost/deklaratsii/nds/schet-faktura/ip.html
• https://tvoeip.ru/buhgalteriya/schet-faktura
• https://online-buhuchet.ru/nuzhna-li-schet-faktura-dlya-ip-bez-nds/
• https://nalog-nalog.ru/nds/schetfaktura/schet-faktura-dlya-ip-bez-nds/
• https://znatokprava.ru/scet-faktura-dla-ip-bez-nds.html
• https://buhland.ru/schet-faktura-bez-nds/

Differences between the Federation Council if there is no taxation on products

To create a document, use the form approved by Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137, with amendments dated August 19, 2017 No. 981, which came into force on October 1, 2017.

An invoice without VAT is issued on the same form and according to the same rules as an invoice with VAT. The only difference is that in columns 7 and 8, where the tax rate and amount are indicated, “Without VAT” must be written.

If all shipped products are exempt from tax, when registering the SF, in all lines in which the names are listed, in columns 7 and 8, you must indicate “Without VAT.” The same entry is made in the line “Total payable” in column 8. If in a sold batch one part of the product is subject to VAT, the other is not subject to tax, the entry “Without VAT” is entered only opposite the corresponding items.

The lines where taxable goods are listed indicate the rate and amount of VAT. In the “Total payable” field in column 8, enter the total tax amount, including only taxable items. Invoices for received advances are issued in compliance with the same rules.

For more information about what an invoice is and when it is used, read our article.

Is SF required if an organization operates without value added tax?

According to paragraph 3 of Art. 169 of the Tax Code of the Russian Federation, VAT payers are required to issue an invoice. SF is not issued if you work as an individual entrepreneur or legal entity that is not a tax payer.

When should such a document be issued?

A taxpayer who is a seller of goods or a provider of services is obliged to issue an invoice without VAT only if he uses the right to exemption from VAT in accordance with Art. 145 of the Tax Code of the Russian Federation (clause 5 of Article 168 of the Tax Code of the Russian Federation).

This right arises if a legal entity or individual entrepreneur:

• receives revenue of no more than 2 million rubles. for 3 consecutive months;
• does not sell excisable goods.

In other cases, is it possible for organizations that are not tax payers to issue tax invoices without VAT? According to the letter of the Ministry of Finance No. 03-07-09/8423 dated February 15, 2017, this is not necessary, but there is a right to this matter.

Read about who issues the invoice.

Use Cases

The preparation of such a document is provided if:

1. Only part of the goods sold is exempt from tax (Article 149 of the Tax Code of the Russian Federation). The company carries out transactions simultaneously with products subject to VAT and not subject to VAT. In this case, the accounting program will generate a general invoice and invoice for the entire batch of goods with the same total amount.
2. If the entire batch of products sold is not subject to VAT, issuing an invoice along with invoices and acts makes it possible to create a convenient set of documents while maintaining the numbering.

Who fills out the form?

Only the seller of goods or the provider of services has the right to issue an SF. Thus, he documents the completion of the transaction.

Filling example

As of October 1, 2017, new requirements for the preparation of this document began to apply. The filling procedure is as follows:

1. In line (1) we indicate the serial number and date of issue. For all types of SF there is a common numbering. They are recorded in chronological order (it is allowed to add a letter designation to the number). When making corrections, in line (1a) we indicate the number of the correction; when filling out for the first time, a dash is added.
2. Lines (2), (2a), (2b) contain information about the seller:
   • for legal entities, it is necessary to indicate the full or short name, detailed address as written in the Unified State Register of Legal Entities, identification numbers (TIN/KPP);

   for individual entrepreneurs, the full name, address as entered in the Unified State Register of Entrepreneurs, TIN and registration information are entered.

In the Federation Council, it is allowed to indicate two addresses (letter of the Ministry of Finance of the Russian Federation No. 03-07-09/85517 dated December 21, 2017). If the actual address, which differs from that recorded in the register, is recorded in the contract, it should be entered in an additional line.

3. If the shipper and the seller are represented by the same organization, in line (3) you must indicate “Same.” If the shipper is another company or person, enter the full or short name and address. We put a dash if the invoice relates to work or services.
4. In line (5) you need to indicate the payment document number only if there is an advance payment; if there is no prepayment, then this item remains blank.
5. Information about the buyer is entered in lines (6), (6a), (6b) similarly to (2), (2a), (2b). If the buyer and the consignee are represented by the same organization, in field (4) you need to put o. If the consignee is another organization, indicate its name and address. If the invoice is for work performed or services provided, a dash should be included.
6. In line (7) select the name of the currency. Accounting programs automatically enter the digital code.
7. Line (8) is for the government contract ID. For other contracts it is not necessary to fill it out.
8. The following columns are filled in in the table:
   Column 1 contains the names of goods, works or services.
9. Column 1a indicates the product code. This field concerns only deliveries to the countries of the Euro-Asian Economic Union.
10. Units of measurement are entered in columns 2-2a in accordance with OKEI. If the invoice concerns work or services, dashes should be added.
11. In column 3 we indicate the quantity or volume based on units of measurement. If 2-2a is not filled in, there will also be a dash here.
12. In column 4 the price per unit is entered as it is given in the contract.
13. The total cost of each item excluding tax is reflected in column 5. The final line will contain the total cost of the entire delivery.
14. Column 6 is filled in only for excisable goods. Here you need to indicate the amount of excise tax included in the price. In other cases, the note “Without excise duty” is made.
15. When registering a SF without tax, in fields 7 and 8 you need to make the entry “Without VAT”. If some items are subject to tax, the rate and amount are entered opposite them.
16. Column 9 reflects the cost of goods, works or services including tax.
17. Column 10 must contain the digital product code. Columns 10, 10a, 11 are filled in for goods produced outside the Russian Federation.
18. Columns 5, 8 and 9 of the bottom line contain the totals.

Invoices without VAT are signed according to general rules. The paper form is certified by the signatures of the manager and chief accountant or authorized persons. If the document is issued by an individual entrepreneur, it must contain the personal signature of the individual entrepreneur or an authorized representative. You can find out more about the invoice for individual entrepreneurs.

Certification of an invoice with a facsimile signature is not acceptable (letter of the Ministry of Finance No. 03-07-09/49478 dated August 27, 2015). When exchanging documents electronically, a certificate of the electronic signature verification key is required (letter of the Ministry of Finance of the Russian Federation dated September 12, 2016 No. 03-03-06/2/53176, Federal Tax Service of the Russian Federation dated May 19, 2016 No. SD-4-3/8904).

The invoice is certified only by one enhanced qualified electronic signature of the manager or authorized person. The electronic document does not require the signature of the chief accountant.

You can find out more about filling out an invoice.

From the video you will learn how to correctly fill out an invoice if the company is not a VAT payer:

Invoice under simplified tax system

All organizations and individual entrepreneurs using the simplified tax system are not VAT payers, which means they do not need to issue an invoice. However, if certain situations arise, such a document will be needed.

These include situations where “simplified” people pay VAT: (click to expand)

• Import of goods;
• Operations under a simple partnership agreement, or trust management of property and concession agreement;
• When a company performs the duties of a tax agent, for example, rents state or municipal property.

In all of the above situations, organizations are required to issue an invoice (

Invoice with o

You are not required to issue an invoice from the company using the simplified tax system. Only companies exempt from VAT put this mark. Organizations that are considered exempt from VAT are recognized in accordance with Article 145 of the Tax Code of the Russian Federation.

Companies that apply the simplified tax system do not qualify as such “exempt” payers, since they are not initially payers of this tax. Accordingly, there is no need to issue a “simplified” invoice marked “without VAT”.

Some counterparties still insist on an invoice. Such companies should keep in mind that they will not receive a deduction for “input” VAT on such an invoice. And why they continue to demand such invoices is not clear.

“Simplers” are not obliged to fulfill such a request. They have the right to explain to their counterparties that in order to post the purchased goods, documents such as an invoice for payment, an invoice and a statement will be sufficient. And if the counterparty continues to insist and it is impossible to convince him, then you can issue the required document. Please indicate that the purchase does not include VAT.

Such registration of an invoice will not entail obligations to pay tax, as well as the preparation and submission of a VAT return, since the tax will not be highlighted in the invoice (

If you issue an invoice with VAT

Some organizations, on their own initiative, may issue invoices, highlighting VAT. In this case, they are required to pay tax to the budget and also submit a VAT return to the Federal Tax Service. This must be done before the 25th day of the month following the quarter in which the document was issued. For example, a company issued an invoice using the simplified tax system on February 10, 2021; accordingly, it must submit a VAT return by April 25, 2021.

It is important to understand that issuing an invoice with allocated VAT does not give the simplifier the right to a tax deduction on purchased goods. Only VAT payers have the right to such a deduction, and organizations using the simplified tax system are not such.

>Issuing individual entrepreneur invoices using the simplified tax system

For entrepreneurs using the simplified system, the same requirements for issuing invoices apply as for organizations using the simplified tax system.

>Legislative framework

Legislative act

Invoices are required to be issued only by VAT payers, to which organizations applying the simplification do not belong (clause 2 of Article 346.11 of the Tax Code of the Russian Federation). That is, for an organization that has switched to the simplified tax system, the requirement to issue an invoice is not based on the law. For information on the consequences of exposure, see the material below.

The rationale for this position is given below in the materials of the Lawyer System and the GlavAccountant System.

Recommendation. What should an organization do on a simplified basis that has issued an invoice with allocated VAT?

“If, on its own initiative or at the request of a counterparty, an organization (including an autonomous institution) has issued a simplified invoice with an allocated amount of VAT, this amount will have to be transferred to the budget (clause 5 of Article 173 of the Tax Code of the Russian Federation). And not only in cases where the invoice was issued for the sale of goods (work, services), but also when the organization issued an invoice for the amount of the prepayment received. Simplified organizations do not have the right to deduct VAT from the prepayment received after shipment of goods (performance of work, provision of services). This was stated in the letter of the Ministry of Finance of Russia dated May 21, 2012 No. 03-07-07/53.*

No later than the 25th day of the month following the quarter in which the invoice with the allocated tax amount was issued, the simplified organization must draw up a VAT return in electronic form and submit it to the tax office via telecommunication channels (clause 5 of Art. 174 Tax Code of the Russian Federation).

An example of the calculation and payment of VAT by an organization in a simplified manner. After switching to the simplified system, the organization issues invoices to customers with the allocated tax amount

The Alpha organization carries out contract work. From January 1, 2015, Alpha switched to a simplified system, but continues to issue invoices under the agreement concluded with Proizvodstvennaya OJSC in 2014.

In March 2015, for the upcoming work, Alpha received from Master a 100 percent prepayment in the amount of 118,000 rubles. (including VAT – 18,000 rubles). An invoice was issued for the amount of the advance received with the tax amount allocated. On April 20, Alpha submitted an electronic VAT return for the first quarter of 2015 to the tax office. On the same day, VAT in the amount of 18,000 rubles. was transferred to the budget.

In May, the work under the contract was completed. On May 14, the parties signed an acceptance certificate, and Alpha issued an invoice for the cost of work performed in the amount of 118,000 rubles. (including VAT – 18,000 rubles). On July 20, Alpha filed a return for the second quarter of 2015 with the tax office. On the same day, VAT in the amount of 18,000 rubles. was transferred to the budget for the second time.

The provisions of paragraph 8 of Article 171 and paragraph 6 of Article 172 of the Tax Code of the Russian Federation do not apply to organizations using the simplified tax system. Therefore, Alpha cannot deduct the amount of VAT paid to the budget from the prepayment received.

An exception to this rule are intermediaries who use simplification and act on their own behalf. When selling goods (works, services) under intermediary agreements, commission agents and agents acting on their own behalf are required to issue invoices to buyers with allocated VAT (clause 20 of section II of Appendix 5 to Decree of the Government of the Russian Federation of December 26, 2011 No. 1137) . They do not have the obligation to pay tax to the budget (letter of the Ministry of Finance of Russia dated April 28, 2010 No. 03-11-11/123). However, they must submit logs of invoices received and issued as part of intermediary activities to the tax office (clause 5.2 of Article 174 of the Tax Code of the Russian Federation).

Intermediaries who apply the simplification and sell goods (work, services) of foreign organizations that are not registered in Russia with tax authorities are recognized as tax agents for VAT. Consequently, they must transfer to the budget the amounts of tax withheld from the income of foreign organizations. In relation to these amounts, such intermediaries are required to submit VAT returns to the tax authorities. This follows from the provisions of paragraph 5 of Article 161, paragraph 5 of Article 346.11 and paragraph 2 of paragraph 5 of Article 174 of the Tax Code of the Russian Federation.

Situation: should an organization transfer VAT to the budget in a simplified manner if the buyer has allocated the tax amount in the payment order. The organization did not issue an invoice to the buyer

No, you shouldn't.

Organizations (including autonomous institutions) using the simplification are required to transfer VAT to the budget only in the following cases:

• import of goods (clause 2 of article 346.11 of the Tax Code of the Russian Federation);
• issuing invoices to the buyer with the allocation of the VAT amount (clause 5 of Article 173 of the Tax Code of the Russian Federation);
• fulfillment of duties as a tax agent for VAT (clause 5 of Article 346.11 of the Tax Code of the Russian Federation).

If the organization did not issue an invoice to the buyer, then there is no need to pay VAT. Even if the buyer indicated the tax amount on a separate line in the payment order. A similar point of view is reflected in the letter of the Ministry of Finance of Russia dated November 18, 2014 No. 03-07-14/58618″.

Export of goods

Situation: is it necessary to issue invoices when selling goods for export?

Yes need.

Invoices must be issued for all transactions that are subject to VAT. There are some exceptions, but exporting is not one of them. This is stated in paragraph 3 of Article 169 of the Tax Code of the Russian Federation. Therefore, draw up an invoice, as usual, within five calendar days from the date of shipment for export (clause 3 of Article 168 of the Tax Code of the Russian Federation).

Similar explanations are in letters from the Ministry of Finance of Russia dated July 5, 2007 No. 03-07-08/180 and the Department of Tax Administration of Russia for Moscow dated September 19, 2003 No. 24-11/51717. And although the conclusions in them relate to the previous rules for issuing invoices, they are still valid today. Arbitration practice also shows that invoices must be drawn up when shipping for export (see, for example, Resolution of the Federal Antimonopoly Service of the Moscow District dated September 5, 2005 No. KA-A40/8359-05).

An example of issuing an invoice for the sale of goods for export

JSC Alfa is engaged in the production of office furniture. On June 15, Alpha shipped 10 Office furniture sets to Ukraine. The buyer is the Dnepropetrovsk Switch Plant. The selling price of one headset is 150,000 rubles. (taxed at 0% rate). The total transaction amount is RUB 1,500,000. (10 pcs. × 150,000 rub./pc.).

Furniture sets are sold in accordance with the customs export procedure. Therefore, this operation is subject to VAT at a rate of 0 percent. Alpha submitted all the necessary documents confirming the fact of export on time.

Alfa presented the Dnepropetrovsk Switch Plant with an invoice for the cost of the shipped products. At the same time, when filling out line 6b “TIN/KPP of the buyer” of the invoice, the accountant took into account the fact that the accounting of Ukrainian organizations is carried out in accordance with the legislation of Ukraine. All Ukrainian organizations are included in the Unified State Register of Entrepreneurs and Organizations of Ukraine, and each of them is assigned an eight-digit OKPO number (analogous to the Russian TIN). It was this number assigned to the Dnepropetrovsk switch that was indicated in line 6b.

Situation: is it necessary to issue invoices if an organization exports goods, the sale of which in Russia is exempt from VAT?

No no need.

For transactions that are recognized as subject to VAT, but at the same time are not subject to (exempt from taxation) this tax in accordance with Article 149 of the Tax Code of the Russian Federation, it is not necessary to issue invoices. This is stated in paragraph 3 of Article 169 of the Tax Code of the Russian Federation.

Therefore, if an organization exports goods, the sale of which in Russia is exempt from VAT, then it should not issue invoices for the cost of these goods.

Should I issue an invoice using the simplified tax system?

Our organization uses a simplified taxation system (STS), but our clients ask, in addition to invoices, to issue them invoices for products sold and services provided. Do we need to issue an invoice to clients, if yes, then in how many copies should we issue an invoice?

In accordance with clause 3 of Article 169 of the Tax Code of the Russian Federation, the obligation to issue invoices is provided only for VAT payers. The Methodological Recommendations on VAT (approved by Order of the Ministry of Taxes of Russia dated December 20, 2000 N BG-3-03/447) say that organizations and entrepreneurs for those types of activities for which they do not pay VAT should not issue invoices to buyers - invoices (an exception is made only in the case when organizations act as tax agents).

In accordance with Article 346.11 of the Tax Code of the Russian Federation, organizations using the simplified taxation system (STS) are not recognized as VAT payers, with the exception of VAT payable in accordance with the Tax Code of the Russian Federation when importing goods into the customs territory of the Russian Federation.

The Tax Code of the Russian Federation does not provide for the issuance by taxpayers using the simplified tax system of invoices indicating in a certain column “Without tax (VAT)”. In general, an invoice serves only to deduct VAT. According to an invoice indicating in a certain column “Excluding tax (VAT)”, the buyer has nothing to offset, therefore the so-called A “zero” invoice is essentially useless to him and a burdensome waste of paper and time for your organization.

Thus, you do not have the obligation to issue invoices, and your clients, but only those who have qualified accountants, do not need invoices from organizations applying a special tax regime - a simplified tax system.

Consequences of errors in invoices

Like any document, an invoice should not, but may contain “technical” errors.

Paragraph 2 of Article 169 of the Tax Code of the Russian Federation clearly defines on the basis of which errors a VAT refund can be refused, and which are not recognized as significant and do occur.

The task of the tax authorities is to control the timely receipt of taxes to the budget, increase their amount, prevent non-payment and reduce the amounts subject to deduction. If a specialist from the department identifies inaccuracies or typos, he will form a negative conclusion and no VAT deduction will be made.

If an employee of the Federal Tax Service was able to identify the participants in the transaction by name or tax identification number, type of product or service and their cost, amount and amount of tax, then I have no right to refuse a VAT deduction.

The signature on the documents must be affixed with your own hand; the use of a facsimile may be regarded as an error in the preparation of the document. Judicial practice proves the opposite; however, to save time on communicating with the tax service, endorse the documents yourself or by third parties, if they have the authority.

Of course, subsequently, after identifying any errors, it will be necessary to make changes to the counterparty’s registration card in order to avoid misunderstandings and controversial situations with government agencies in the future.