What is the difference between a sales receipt and an invoice? uristtop.ru

Many people have come across the concept of a sales receipt - from sellers in stores to those who purchase household equipment for a company.

As a standard, the accounting department requires employees to take a sales receipt for reporting when purchasing something for cash or bank transfer. But what exactly is it, and what should be reflected in it - let's see.

The main thing that an entrepreneur needs to know is that a sales receipt refers to documents called BSO - strict reporting forms. And first of all, they will be needed by those entrepreneurs who work without cash register equipment.

To study information on BSO and work without a cash register, you can read the article “Individual entrepreneur without a cash register” on our website.

BSO is needed in order to provide the buyer upon request with the opportunity to confirm the fact of payment for the goods. It is issued as a standard in two situations:

If the individual entrepreneur does not have a cash register

If the buyer asks for it personally with a transcript of what was purchased. This usually happens if the store has cash register equipment that issues receipts without a list of goods. In such checks, the information only indicates the total amount spent. And if for an individual this will not be a determining factor, then for someone who makes purchases at the expense of the company, they will then need to report on this check. And for accurate reporting, all information and, accordingly, a sales receipt are required.

Why do you need a bill of lading, can it replace a sales receipt?

A bill of lading (CH) is a primary accounting document drawn up when transferring ownership of goods and other material assets through sale or release from the seller to the buyer.
An organization can use its own developed form or use the unified TORG-12 form. As a rule, a technical document is drawn up for the transfer of goods (inventory), but is it possible to indicate services in this document, is TORG-12 required in this case? It is customary to draw up a certificate of completion for the provision of services, but in practice, many retail organizations that provide the additional service of delivery of goods include it in TORG-12 as a separate line, without issuing a certificate.

Tax authorities' claims

The retail trade organization applied the general taxation system and submitted a VAT return to the tax authority within the period specified by law. During tax control activities, the tax authority established that the trading enterprise in relation to individual stores was obliged to calculate taxes within the framework of the taxation system in the form of payment of UTII. Thus, having assessed additional tax, the tax authority obliged the company to also pay VAT to the budget. The basis for this requirement is the provisions of paragraph 5 of Art. 173 of the Tax Code of the Russian Federation : in the event that persons who are not VAT payers issue an invoice with the allocation of VAT, the tax in the specified amount is subject to payment to the budget.
Of course, the company could not agree with this: in fact, the tax authorities obliged it to pay UTII for the audited period, return the “input” VAT previously accepted for deduction to the budget, but at the same time pay VAT on all sales. Having turned to the arbitration court, the trade organization did not find support in it (see Resolution of the FAS PO dated July 12, 2012 in case No. A 65-22168/2010 ). As the arbitrators pointed out, the company did not dispute that in its VAT returns it formed the tax base taking into account the revenue received from the sale of goods through retail stores. At the same time, settlements with customers were carried out by the company using cash registers and were accompanied by the issuance of cash register receipts, in which the amount of VAT was not allocated and invoices were not issued. At the same time, the enterprise, considering itself a tax payer for retail trade transactions through retail stores, allocated the amount of tax by calculation based on the cost of goods sold, and attributed the full amount of tax on purchased goods (works, services) paid to suppliers to tax deductions, taking into account which the tax was calculated and paid to the budget. On this basis, the court found that the taxpayer is obliged to pay the VAT determined by calculation.

Topic: Sales receipt and delivery note

From a legal point of view, what is the difference between a sales receipt and a delivery note? There is a dispute between me and the system administrator. He believes that a sales receipt and a delivery note are identical to each other. I take a different point of view. Is it possible, for example, to report on an advance report by attaching a delivery note and a cash receipt as supporting documents for the purchased goods instead of a sales receipt and a cash receipt?

As for the difference between a sales receipt and an invoice, in my opinion there is a difference. Let's think logically: the invoice is drawn up by the seller in two copies with the original seal and matches the invoice, and the sales receipt is issued in one copy as a decoding of the names for the cash register receipt. We conclude that during checks from the seller’s organization that issued the invoice, they can give you confirmation that the purchase was made, and when issuing a sales receipt. After all, they have different legal force. And when preparing an advance report, you do not have the right to accept documents without a cash receipt. And the combination of sales receipt + cash receipt and invoice + cash receipt does not play a role in the report.

How to fill out a sales receipt correctly: requirements and mandatory details

Any monetary transactions made, no matter whether it is the purchase of something or payment for a service, must be accompanied by the necessary documents confirming this fact. To do this, the seller is required to issue a receipt. It records the date and time of purchase, its name and, of course, the cost. But you need to understand that a check can be not only a cash receipt, but also a commodity one.

When an accountable person reports for the amount of money issued to him, he is obliged to present all documents confirming the expenses. Such a form is direct evidence of what exactly a person purchased and must be accompanied by an advance report along with a cash receipt, if any.

05 Aug 2021 stopurist 2703

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Sales receipt or delivery note

This document is drawn up in triplicate (for the supplier, carrier and buyer) for each shipment of cargo transported by one vehicle, in contrast to the TN, which is drawn up for the entire shipment being shipped. 1-T does not replace TORG-12, but serves as a document accompanying the cargo.

TORG-12 is compiled by the organization that ships the inventory items, therefore, at the time of acceptance of the products, the TN must be drawn up (read about who signs the columns “accepted the cargo,” “received the cargo,” and others). The legislation provides for both paper and electronic formats of supporting documentation. The buyer has the right to refuse to accept goods and materials without documents for the delivery of cargo.

What is a consignment note and where is it used?

It is compiled in 2 copies, where information about the supplier and recipient, the date of execution of the document, a list of products sold with volume and cost, as well as the names of officials who are responsible for the business transaction are entered. After filling out, the invoice is stamped with company seals and signatures of the persons responsible for the shipment.

If the company purchasing the goods is dissatisfied with their quality, they will use delivery notes to return the products or to present them in court (if it comes to that). The document is also required for carriers involved in transportation. The consignment note is given to the driver transporting the product, and he, in turn, gives it to the consignee.

If during transportation he is stopped by representatives of the highway inspection, he will have to present it upon request, thereby proving that the goods are not stolen and are being delivered legally.

Tip 1: How does a delivery note differ from an invoice?

If the contract stipulates a reusable service (once a month for a year or once a quarter), then this invoice can be issued once a month, once a quarter, or for the whole year at once. As a rule, the invoice is not a strict reporting form and is not recorded in the sales book. Having an account is necessary mainly for prepayment.

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In fact, the accountant issues both an invoice and an invoice both when providing any services and when completing a purchase and sale agreement. The only difference is the purpose of these documents. The buyer needs an invoice in order to pay for the services provided, which are specified in the contract. It is for this purpose that the invoice contains the details for transferring the required amount of money and the services or goods for which this amount will be paid.

Primary documents

An extract from your current account, if the payment was made by bank transfer or by acquiring, or through payment systems where money is transferred from your current account.
Cash receipts, receipts for cash receipt orders, strict reporting forms - if payment was made in cash. And by the way, in most cases, this payment method is used by your employees when they take money on account. Settlements between organizations are rarely in the form of cash.

In accordance with Article 9-FZ “On Accounting”, the signature of the director or chief accountant and the seal are not mandatory for this document. We recommend, however, to ignore them in order to avoid questions from counterparties and the state. An invoice is not a document that allows you to present any demands to the supplier - it only fixes the price of a product or service. At the same time, the buyer retains the right to demand a refund in the event of unjust enrichment of the supplier.

Cash and sales receipts for individual entrepreneurs in 2019

The tax system based on the purchase of a patent for a certain period is considered the simplest and cheapest. The limitation is that only individuals can be clients of a businessman on a patent. He will not be able to enter into large contracts with other entrepreneurs and firms. But for starting a business, PSN is a good start. The conditions for cash discipline are the same as for the simplified tax system and UTII.

For working without a cash register, there are much stricter sanctions. Article 14.5 of the Code of Administrative Offenses of the Russian Federation imposes a fine on entrepreneurs from ½ to ¼ of the purchase amount, but not less than 10 thousand rubles. Organizations face recovery of up to 100% of the unaccounted transaction, and the minimum is set at 30 thousand. If the offender repeats the violation, he risks facing suspension of activities for 90 days and disqualification of officials.

Eliminate double taxation

Not without quoting the Constitution of the Russian Federation. So, according to Art. 57 everyone is obliged to pay legally established taxes and fees. The Constitutional Court indicated that this obligation corresponds to the right of everyone not to be forced to pay taxes and fees that do not meet the mentioned criterion. And in connection with the requirements of Art. 15 and 18 of the Constitution of the Russian Federation, the tax obligation should, among other things, be understood as the obligation to pay taxes in an amount no greater than that established by law.
According to the Constitutional Court, arbitration courts should proceed from the fact that the current legal regulation excludes the possibility of double taxation under the general system and under the taxation system in the form of payment of UTII ( definitions of the Constitutional Court of the Russian Federation dated March 20, 2007 No. 167-О-О and dated July 15, 2010 No. 1066-О-О ), and take into account all the circumstances of the case, including the taxpayer’s honest misconception regarding the correct choice or obligation to apply one or another special tax regime, which makes it possible to impose a punishment commensurate with the tax offense ( Determination of the Constitutional Court of the Russian Federation dated 16.01. 2009 No. 146-О-О ).

Act and invoice difference

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Payment documents include sales and cash receipts, financial statements, payment requests and orders. The buyer can receive the order from the bank by paying by bank transfer. The buyer receives a cash or goods receipt from the supplier when paying in cash.

Court sentenced

So, after analyzing the provisions of paragraphs 6 , 7 of Art. 168 , as well as paragraph 5 of Art. 173 of the Tax Code of the Russian Federation , the court ruled that, in their meaning and purpose, as well as taking into account the legal positions previously expressed by it, these norms cannot be regarded as affecting the constitutional rights of this category of taxpayers.
In other words, the court found the commented provisions to comply with the Constitution of the Russian Federation. At the same time, he pointed out that the above-mentioned norms of the Tax Code in their interrelation should not be understood in law enforcement practice as allowing the recognition of a person who is not a VAT payer (since he applies a special regime) and does not issue invoices to buyers with the amount of VAT allocated in them, obligated to pay this tax to the budget only on the basis that such a person, believing it necessary to use the general taxation system, reflected it in his tax return, calculating the amount of tax upon retail sales of goods by calculation. Incorrect (in particular, erroneous) declaration of VAT amounts should not lead to its collection , since the obligation to calculate and pay tax arises from the law.

Thus, the court recognized that the issuance by a retailer of a sales receipt to customers is in no way equivalent to the issuance of an invoice to them. Despite the fact that with the issuance of a check (in the case of retail sales of goods), the legal requirements for the preparation of documents for VAT accounting are considered fulfilled, this does not impose on him the obligation to pay VAT if he is not a payer of this tax.

Third check online

In many cases, a receipt printer (thermal printer) can replace a cash register. Does not require maintenance or registration. You can generate any type of receipt and print it. Prints on receipt tape (thermal paper). No different from a cash receipt. A receipt printer is an ideal option for an individual entrepreneur.

When issuing a sales receipt, it would not hurt the seller to remember one important nuance: when selling a product, in accordance with the norms established by law, the seller must warn the buyer about the shortcomings in it, both orally and in writing. A sales receipt is also suitable for recording a defect or defect in a product, which further guarantees the seller protection if the client suddenly decides to return products about the low quality of which he was warned in advance.

The difference between an invoice and a delivery note, the nuances of using both documents

In 2013, the Federal Tax Service introduced the UTD form into circulation - a universal transfer document that contains elements of tax and accounting. It is based on the invoice base, the rest is an element of the delivery note.

An invoice is needed so that the transaction performed is reflected in tax accounting, i.e. VAT must be recorded on the completed service or product that is planned to be performed under the specified transaction.

Economic and legal nature of VAT

And only after an appeal to the Constitutional Court was the dispute resolved. In particular, the Constitutional Court began its consideration of the case by formulating the economic and legal nature of VAT. Thus, this tax, being a form of withdrawal to the budget of part of the added value formed at all stages of production and defined as the difference between the cost of goods, works and services sold and the cost of material costs attributed to production and distribution costs, is an indirect tax: goods are sold at prices increased by the amount of VAT, and the burden of paying it , accordingly, falls on the buyer of goods , who, in turn, is given the right to reduce his own obligation to pay this tax by tax deductions presented to him by the seller when selling goods.
Also, the negative difference between the amount of tax deductions and the amount of tax calculated by the taxpayer for transactions recognized as an object of taxation is subject to payment to the budget at the end of the tax period. As for the positive difference, it is reimbursed from the budget to the taxpayer. In order to ensure the proper procedure for applying tax deductions and creating conditions that make it possible to assess their legality and stop situations related to unjustified reimbursement of tax amounts from the budget, the Tax Code provides as a basis for a taxpayer to accept for deduction of the amount of VAT for a specific transaction a special document - an invoice. invoice .

Difference between sales receipt and invoice

A sales receipt is a document of the established form issued by the store seller to confirm the purchase of the goods selected by the buyer; after payment and the corresponding mark from the store, it certifies the fact of sale and becomes a financial document.

Invoice - 1) commodity - a document in accordance with which the transfer of goods and material assets from one hand to another takes place. The invoice indicates the type of product, its quantity, price, and total cost. The invoice is sealed with the signatures of the transferring and receiving parties and represents an accounting document; The consignment note contains information about the name of the cargo, the number of pieces, points of departure and destination, sender and recipient, and date of acceptance for transportation.

What kind of receipt can replace an invoice?

At a recent meeting with the heads of retail chains, representatives of the State Tax Committee and the Ministry of Finance announced the development and imminent introduction of a unified format for checks issued when paying for goods sold at retail. This measure will simplify payments using corporate plastic cards. We bring to your attention our view on solving a pressing problem.

Have the plans been implemented?

The history of the issue began with the issuance of Presidential Decree dated October 30, 2018 No. According to the document, upon purchase using corporate plastic cards, invoices must be issued. Norma LLC experts wrote more about this in. This measure was aimed at preparing the then future VAT payers to prepare documents indicating the tax. According to the Tax Code, the presence of VAT information on the receipt is mandatory. However, the innovation has caused many inconveniences faced by entrepreneurs on both sides of the counter.

Abdunazar Rakhimov: For work, I often have to travel from Fergana to Tashkent and back. The costs of gasoline and car maintenance are covered by the employer at the expense of the company. Therefore, it is important for accounting that all documents are in order. In December, after my first trip after the new rules came into force, the accountant returned me to Tashkent to issue an invoice. Well, a couple of days later there was another business trip to the capital. There is a lot of red tape and inconvenience. It turned out that the office of the company that owns the gas station is located on the other side of the city. In addition, I’m now wondering what to do if I have to return from a business trip at night, since the gas station’s accounting department works from 9 a.m. to 6 p.m.?

Marina Ibragimova: We often buy stationery for the office. It was convenient using a corporate plastic card. Previously, a receipt was enough for accounting purposes. Now you need to issue an invoice. We are faced with great inconvenience, since the store accountant works on certain days and hours.

Representatives of large retail chains spoke about the inconveniences and difficulties of complying with this norm at a meeting with specialists from the State Tax Committee and the Ministry of Finance. The latter promised to quickly develop, approve and coordinate with large retail chains a unified check format.

True, the new term “single form of check” is not yet clear. On January 11, the Ministry of Finance and the State Tax Committee circulated information about some issues regarding the calculation and payment of VAT. It states that receipts from cash registers and payment terminals must contain VAT information. Did representatives of the State Tax Committee talk about this document at a meeting with retailers or do we need to wait for new documents?

To really solve the problems that society is talking about, it is necessary, at a minimum, to cancel Presidential Decree No. dated October 30, 2018 regarding the mandatory issuance of an invoice for payments using corporate plastic cards and establish that in these cases it is sufficient for accounting checks issued at the cash register. Amendments to the Tax Code will also be required, since it allows for the replacement of an invoice with a check in settlements only with the public. Legal entities are not subject to this rule. You need to decide which check is recognized as the primary document for settlements: terminal or cash register.

The Ministry of Finance and the State Tax Committee dated January 11, 2019 states that VAT should have been allocated on terminal receipts and cash register receipts. In fact, such information should have appeared in checks of business entities paying VAT from the first hours after the onset of 2021, that is, from the moment of the transition to the new taxation system.

When deciding to abandon invoices for payments using corporate plastic cards and introduce a single check, it is necessary to analyze why this did not happen and what is the reason?

Check is different

In order for the norms to be adopted to really work, it is necessary not to lose sight of many important points, says Vladimir Gibel, .

At a meeting of representatives of the State Tax Committee, the Ministry of Finance and large retail chains, the correct idea was voiced about equating a cash receipt to an invoice. It is important that it be this way and not otherwise.

Everyone should have a clear understanding that not everything is a cash receipt, what is printed by the devices at the point of sale and given to the buyer. The name of this document depends specifically on this very device. At the checkout you can issue both a terminal receipt and a cash register receipt.

When making mutual payments using plastic cards, terminal receipts are issued, and when paying for purchases in cash, cash register receipts are issued. And only in large supermarkets, when paying using bank cards, both receipts are issued. In all three cases there are no violations; the law does not oblige the seller to issue a cash register receipt when issuing a terminal receipt.

Everything is fine from the point of view of the practice of settlements made using corporate plastic cards. But this is until, in the light of Presidential Decree No. 30.10.2018, the provision of the Law “” is demanded, according to which checks from payment terminals when paying for work and services using corporate plastic cards are recognized as primary accounting documents. Today, all transactions for the sale of goods between legal entities are formalized by invoices.

One of the leitmotifs for introducing a norm recognizing terminal checks as primary documents for accounting was the desire to create conditions for the rational use of cashier's working time, equipment resources and, ultimately, tape for printing checks. Then they said: why confirm the fact of the same purchase with two receipts? But this norm was introduced when the majority of business entities were on a single tax payment and VAT was of interest to few. In addition, the norm was adopted before the requirements for the product breakdown of purchases began to be imposed on the receipt.

Today, due to the reform of the tax system, a lot has changed.

When abandoning invoices in favor of checks, it is important not to lose information content and ensure compliance with the Tax Code norm on highlighting VAT in a check. After all, information about this, no matter whether it is in an invoice or a check, is primarily needed for an accountant to calculate taxes correctly and conveniently. Will it be possible to implement this standard both with terminal receipts and with checks from cash registers? Big question.

The receipt reflects information about the actions performed by the device with which it was printed. From a technical point of view, terminal receipts and cash register receipts are unequal documents. The payment terminal is designed for making payments using a plastic card. Consequently, his receipt reflects information about the transaction, within which money was transferred from the buyer’s plastic card account to the seller’s account as payment for purchased goods and services. The cash register is designed to control and record the movement of goods according to a variety of characteristics, including taxes paid upon their sale.

It will be difficult to ensure that VAT is included in terminal receipts, since this device is intended for conducting transactions. And initially it is not intended for carrying out arithmetic calculations and accounting, which are required for VAT with different rates. These technical features are most likely the reason why there is still no dedicated VAT in terminal receipts issued during mutual settlements for the sale of goods using plastic cards. Although, based on the requirements of the Tax Code and legislation, they should have appeared immediately after the onset of 2021 in the receipts of all retail outlets that switched to paying VAT (see). In this situation, where can they appear on purchase receipts paid for with a corporate plastic card?

In fact, you can safely refuse receipts from payment terminals. Their main purpose is to certify that the transaction was successful; they can be used to check the amount withdrawn from the card as part of the transaction. A receipt is not required for this; the information displayed on the device’s display and the SMS notification service are sufficient.

VAT is one of the criteria for accounting for goods, characteristic of cash registers. And in the cash register receipts of many retail outlets that have switched to the generally established taxation system, VAT will be allocated from the first days of 2021. Most of the cash register models used in the country had this function by default, but it was not in demand.

By the way, the entrepreneur himself can completely reconfigure cash registers without contacting specialists from service and maintenance organizations. It is enough to use the operating instructions for the machine, and in case of its loss, information from open sources. In particular, such instructions are available on the website of cash registers in Uzbekistan ikkm.uz and the Telegram channel of the same name.

However, it is worth considering that now most cash register models are produced with a built-in VAT allocation function. This, so to speak, is a tribute to modern trends in technology development. Previously, there were cash registers that did not support this function, therefore, it is much more difficult to reconfigure them, this requires the participation of the manufacturer. Cash register machines that do not support VAT functions are included in the Unified Register of cash register machines with fiscal memory, approved for use in Uzbekistan. To help entrepreneurs cope with the difficulties of the transition, the State Tax Committee needs to “clean up” this register, eliminating outdated models.

Check "two in one"

Refusal of invoices when paying for purchases by a legal entity with a corporate card is a long-standing issue. A cash register receipt may well replace an invoice without being inferior to it in terms of information content. Making appropriate decisions and improving legislation will create additional convenience for entrepreneurs.

When making decisions, you should not reinvent the wheel, as a result of which information that is unusual for them may appear in terminal receipts. This can lead to dire consequences related to the stability of payment systems.

It is necessary to legislate that an invoice can only be replaced by a cash register receipt. Since these documents have a single purpose - accounting. The terminal receipt indicates transactions and, from a technical point of view, has no “related relationship” with the invoice. In addition, the design of the terminals does not allow them to fully indicate all the information that is necessary for a cash register receipt.

Some sellers may have a question: what to do with the tax authorities if you issue a terminal receipt and a cash register receipt for a purchase using a plastic card? Experienced sellers know that cash registers are capable of keeping records of goods sold and by payment method. To do this, you just need to press an additional button on the cash register.

You should also pay attention to world practice. There have long been technical solutions in which the terminal and cash register operate in harmony. During mutual settlements, the terminal transmits information about the transaction to the cash register, which, in turn, prints a single receipt containing all the information about the purchase. The use of this opportunity will contribute to the further rational use of resources. There will be a minimum of button presses, saving time and paper on printing a receipt.

Oleg Gaevoy.

Systematization of accounting

Authorized persons giving permission to release goods must sign the delivery note in person . Signatures must be certified by the organization's seal . Officials accepting the goods sign the consignment note, affix a stamp or indicate the details of the document authorizing them to accept the goods. The possibility of using a facsimile signature, if necessary, must be specified in advance in the supply agreement.

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Sales receipts

It is difficult to answer this question unequivocally. Firstly, when selling certain types of goods, a sales receipt must be issued. Thus, a sales receipt must be issued when selling the following goods to the public: - during peddling trade, with the exception of food products (clause 20 of the Rules approved by Decree of the Government of the Russian Federation of January 19, 1998 No. 55); – textile, clothing, knitwear, fur products (clause 46 of the Rules, approved by Decree of the Government of the Russian Federation of January 19, 1998 No. 55); – technically complex household goods, for example household radio-electronic equipment, communications equipment, photographic and film equipment, musical equipment, electrical household appliances, etc. (clauses 47 and 51 of the Rules approved by Decree of the Government of the Russian Federation of January 19, 1998 No. 55 ) and so on.

It is impossible to insure against the occurrence of emergency situations, as well as any other problems, in particular, against loss or damage to reporting documentation. Before we talk about how to buy a waybill that was successfully damaged or lost in Moscow, let’s look at its main features and purpose.

Invoice receipt

Primary accounting documents are drawn up at the time of business transactions and indicate their completion. The list of documents accompanying a particular transaction may vary depending on the type of transaction. The preparation of all necessary primary documents is usually carried out by the supplier. Particular attention should be paid to those documents that arise during transactions where you are the buyer, because these are your expenses, and therefore you are more interested in complying with the letter of the law than your supplier.

According to the law, stamping on the sales receipt is not required. But we still recommend that sellers do not abandon this clause, as this provides an additional opportunity to check the authenticity of the check in the event of a conflict.

I have the right

You should not teach your employees to put incomprehensible signatures, especially if they do not officially work in their place. If such a violation is detected, it will lead to serious troubles on the part of the control authorities. A solution may be to pre-fill information on behalf of an official. To do this, you need to have complete trust in your employees.

has only primary, non-fiscal status;
has the form of a template printed by typography or computer;
filled out using improvised means (manually, on a regular computer), without special equipment.

When the delivery note confirms expenses if there is no cash receipt

Accordingly, the use of a sales receipt (or another document that meets the above requirements, in this case, a delivery note) can serve as documentary evidence of the costs of purchasing inventories and goods for tax purposes.

The list of expenses that can be taken into account when forming the tax base for the Tax is given in paragraph 1 of Art. 346.16 Tax Code of the Russian Federation. In this case, these expenses must meet the criteria established in paragraph 1 of Art. 252 of the Tax Code of the Russian Federation (clause 2 of Article 346.16 of the Tax Code of the Russian Federation).

Justice has triumphed

Next, the Constitutional Court analyzed the constitutionality of the provisions of paragraphs 6 and 7 of Art. 168 and paragraph 5 of Art. 173 of the Tax Code of the Russian Federation , since they, in their interrelation, served as the basis for imposing on a person recognized as a UTII payer the obligation to pay VAT on transactions for the retail sale of goods (without issuing invoices to buyers). The Constitutional Court noted that, indeed, the contested provisions , according to the meaning given to them by law enforcement practice , contrary to the principles of equality and fairness of taxation, clarity and consistency of the tax norm, are imposed on an organization that considered itself a payer of value added tax and calculated the amount of this tax from its transactions on retail sale of goods to the population, but subsequently recognized as a single tax payer on imputed income for certain types of activities, the obligation to pay, in addition to it, value added tax on amounts received from the sale of goods.
The court noted that the obligation to issue an invoice applies to all VAT payers as an unconditional requirement, but its implementation has specifics in cases of retail sales of goods to the public. According to the court, clauses 6 and 7 of the Tax Code of the Russian Federation do not provide grounds for the conclusion that the issuance of cash receipts for retail sales, equated for VAT purposes with issuing invoices to buyers, obliges the seller of such goods as a UTII payer to calculate and pay VAT. Otherwise, it would mean imposing additional tax burdens on taxpayers not provided for by tax legislation.

Turning to the analysis of the norms established by paragraph 5 of Art. 173 of the Tax Code of the Russian Federation , in the context of the erroneous application by taxpayers of the general taxation system (instead of the taxation system in the form of payment of UTII), the Constitutional Court came to the following conclusions: clause 5 of Art. 173 of the Tax Code of the Russian Federation imposes the obligation to pay VAT on persons who are not its payers, or on payers of such tax who are exempt from fulfilling the obligations associated with its calculation and payment, not due to the mere fact of their sale of goods, but subject to the issuance of an invoice to the buyer - invoices highlighting the amount of this tax . This is dictated by the fact that the invoice serves as the basis for the buyer to accept the VAT amounts presented by the seller of goods for deduction. At the same time, paragraph 5 of Art. 173 of the Tax Code of the Russian Federation is not intended to regulate relations arising between the seller of goods and their final consumer, to whom an invoice is not issued, since he is not a VAT payer applying a tax deduction.

Does a delivery note replace a cash receipt?

A supply agreement must be concluded. Civil Code of the Russian Federation Article Supply contract Positions of higher courts under Art. You have the right to consider the contract concluded. But it is necessary to provide evidence of the price under the contract, or more precisely the amount that you are claiming for collection. These may be documents within the framework of contract negotiations and others depending on the circumstances. If we are talking about a supply contract, then the price is not its essential condition; on this basis, the contract cannot be considered not concluded.

Is it possible to return funds from the general contractor for whom the state contract was concluded? What is the best way to do this? Unpaid materials were installed at the general contractor's sites. In court, file an application at the last known address of the defendant. You can return it, but you need to go to court. File a claim in court - prove the fact of payment. Individual entrepreneur, bought the goods and paid upon delivery. Received the goods according to the invoice. There is no deferment agreement; I signed for receipt of the goods in the invoice.