How to exchange accounting documents electronically with SKB Kontur

Designers, web programmers, copywriters, translators, consultants - in a word, freelancers - documents for them must be drawn up almost more carefully than for staff employees. Tax officials often see GPC mercenaries as schemes.

We talked about how to avoid running into problems due to a GPC agreement in our previous post.

Payments under such agreements can be made both in advance and after the fact. But in any case, closing documents are required. They state the fact that the work has been completed and the services provided.

So, what document difficulties do accountants encounter when working with GPC agreements when the executors are individuals (“simple” individuals, individual entrepreneurs or self-employed).

Why are closing documents needed?

In order for a transaction to be legally considered completed, and not just paid, there must be confirmation of this fact in writing. This is why there are various closing documents.

The accounting of each enterprise requires strict accounting of transactions and the availability of all papers related to them. If money is transferred for a product or service, then the accountant must have a document stating that the company received it. And vice versa, the counterparty company uses the same documents to close the transaction for the receipt of funds and confirms exactly why it was paid this amount.

For different types of transactions, there are various contracts, as well as papers that confirm their implementation. We will consider what closing documents are for each of them below.

Difficulties in preparing documents

We can confidently state the fact that for a businessman who submits reports on time and pays all necessary payments, the procedure for collecting documents does not cause any difficulties. The main thing that you should pay attention to is fulfilling all the requirements for filling out an application for closing an individual entrepreneur and accurately filling out the receipt details. Therefore, it is recommended to carefully follow the presented samples, or consult the territorial tax office.

As already mentioned, it is necessary to carefully check the receipt for closing an individual entrepreneur, since the most common mistake is incorrectly entering the KBK number due to its frequent changes. In other matters, difficulties should not arise, of course, if the business was conducted openly and in accordance with the law

The considered list of documents for closing an individual entrepreneur is mandatory and the same for everyone.

Mandatory invoice details

When selling goods, the supplier is required to issue an invoice in two copies: for himself and the buyer. It should contain the following details:

• title and date of the document;
• Supplier name;
• description of the transferred values;
• quantity and unit of measurement (in natural and monetary equivalents);
• signature of the responsible person, indicating his position and initials.

The law does not establish a mandatory form of invoice. Any company can develop its own form. However, the above details, according to the Federal Law on Accounting, must be included in all closing documents under the supply agreement.

If you have any doubts about the correctness of compiling the form yourself, you can successfully use form No. TORG-12, which was considered mandatory until 2013.

When to compose

The entire registration procedure takes place during the transaction, before its completion. Signing occurs at the moment when it has already been completed and there is some confirmation.

When making a sale, acts and invoices are drawn up much earlier than the goods fall into the hands of the buyer, because at this time their assurance is already required. This rule applies to absolutely all documents that can be called primary.

As for storage, the period is 5 years, during all this time, before the destruction of documents, the tax organization has every right to check the availability and correctness of documents from both parties; in case of discrepancy, one or the other party will receive an administrative penalty, and in the case of more serious violations are criminal.

The destruction is carried out by a commission specially created for this purpose. All closing documents relating to the pension fund must be kept for 75 years.

Example

For a sample, you can consider the following invoice:

Invoice No. 12 dated March 19, 2015

Sender: Chip LLC.

Recipient: Astra LLC.

Basis for release of goods: contract No. 7 dated January 13, 2015.

Power of attorney No. 25 dated February 28, 2015 through procurement manager E. G. Viktorov.

Only one name released

Amount: Three thousand rubles. 00 kop.

Shipped by director _____________________ A. A. Sergeev

Product received _______________________

M.P.

Accepting invitations

To accept invitations from counterparties, you must go to the “Counterparties” > “Invite you” menu. To accept the invitation, you must click “Accept invitation”, if the invitation contains the attachment “Accept and sign the document”.

Personal settings

To check the information in your personal account, you need to select “Details and settings” > “Personal settings”.

You must check your name and email address. The user's full name in the personal account must match the full name of the certificate owner, and a valid email address must also be specified. If necessary, make changes and click “Save”.

Confirmation of fulfillment of the service agreement

If the subject of the contract is services or work, then the main document closing the contract will be the act. As with the invoice, the transaction must be confirmed in the original.

However, there are some exceptions. If closing documents for services are not a mandatory condition of the contract, and the law allows their absence, then copies of acts can be placed under the accounting registers (if necessary). However, these papers can only be used for accounting convenience. Such cases occur when concluding lease agreements and offers.

A certificate of completion of work (services rendered) is a document that proves not only the completion of the transaction, but also the absence of claims from the customer. It acts as the main confirmation that allows you to account for the costs of the transaction and include them in tax returns. The act is printed in two copies, and they are kept by each of the parties to the transaction.

How to work as an individual entrepreneur with VAT

For those planning to apply VAT exemption, we recommend that you read the material. Organizations that apply special tax regimes (Unified Agricultural Tax, USN or UTII) are not VAT taxpayers and are not required to issue an invoice (clause

3 tbsp. 169 of the Tax Code of the Russian Federation). Also, organizations that carry out transactions that are not subject to VAT in accordance with Art.

The VAT that is missing from the seller’s documents is not taken into account by the buyer and is not calculated additionally.

In documents for payment to a seller working without VAT, the “Base of payment” field must contain the entry “Without tax (VAT).”

At the end of the reporting quarter, based on the entries from the sales book and the purchase book, he displays the difference between input and output taxes, obtaining the amount that must be paid to the budget.

Among the advantages of working for OSN for an entrepreneur, one can only name the opportunity to deal with large companies, which, as a rule, is associated with long-term contracts for large sums.

Required details

The law has not introduced a unified form of work completion certificate. At each enterprise, closing documents under a service agreement are developed independently, but their execution must strictly comply with established standards.

The main details that must be present are:

• name and numbering of the document;
• what date it was compiled;
• name of the contractor and customer;
• operation description;
• unit of measurement and quantity (natural and cost indicators);
• signatures of the persons responsible for the operation, indicating their positions and initials.

Individual. Just an individual

But involving individuals who are not registered as individual entrepreneurs in work/services means that the accountant will have to do additional work.

First, you need to make sure that the closing documents are drawn up. Not every “freelance artist” will be able to do this on their own, which means drawing up the document will fall on the shoulders of the accountant of the customer company.

But drawing up a document is only half the battle . While there are no signatures of both parties on it, it is just a piece of paper, not a document. Problems arise with the signature when, for example, the customer is a Moscow company, and the performer is a resident of the Far East. You have to exchange documents via mail, and this process can be very slow.

There is a service that will relieve accountants from paperwork with acts. Solar Staff automates document flow and payments to freelancers.

You enter into a single contract with Solar Staff instead of separate contracts with each contractor.

At the beginning of each month, you receive a complete set of closing documents indicating the actual work performed. The documents will include VAT.

Here's what our clients say:

“As long as freelancers have existed, there has been a problem getting normal closing documents from them. Now we work through Solar Staff, and this problem no longer exists. And this makes life very much easier for both me and the managers,”

— Larisa Shubina, chief accountant at the PRT agency.

“Solar Staff solved our problem of registering freelancers. Previously, it was difficult to sign acts - the performers had to come to the office, now everything is automated. With Solar Staff, everything has become transparent, it’s easy to prepare reports and there are no questions from the Federal Tax Service.”

— Tatyana Egorova, chief accountant at Brand Connection.

Sample

Act No. 98 dated December 12, 2014 on acceptance and delivery of work performed (services provided).

The Contractor LLC "Chip" represented by Director A. A. Sergeev on the one hand and the Customer LLC "Astra" represented by the supply manager I.V. Kulebyakin on the other hand drew up an act stating that the Customer accepted the work performed and made no claims regarding it It has.

Total amount: Five hundred rubles 00 kopecks.

Executor:

Director of Chip LLC_______________________ A.A. Sergeev

Customer:

Purchasing Manager of Astra LLC______________________ I.V. Kulebyakin

Kinds

Documents are divided according to their general purpose:

In addition, there are several more criteria by which documents can be divided:

Lack of closing documents

Invoices and acts must necessarily complete the transaction. Only after this is it considered complete and closed according to all the rules.

However, sometimes cases arise when closing documents are lost due to various circumstances. Or the head of the company has to deal with the negligence of his subordinates, and as a result of inspections, the absence of such papers is discovered.

One of the negative consequences of such unpleasant incidents is additional taxes. After all, the company’s accountant did not have the right to include in the declarations expenses that were not supported by documents. In this case, the income tax turns out to be underestimated, and you have to not only pay it extra, but also list all the fines and penalties. In addition, they will also be punished for the lack of documents themselves.

To avoid such consequences and not to spoil the company’s reputation and relations with tax authorities, it is necessary to carefully monitor the state of document flow and accounting at the enterprise. It is important to complete all paperwork on time and in the appropriate form.

If a manager doubts the competence or responsibility of his accountant, it is better to pay an audit firm and conduct an audit than to later pay tens or even hundreds of times more for the lack of documents.

Invoice for individual entrepreneurs without VAT

If you are not a VAT payer or are exempt from tax, you can issue VAT-free invoices for individual entrepreneurs or companies:

1. at their request;
2. due to the requirements of tax legislation.

According to paragraph

5 tbsp. 168 of the Tax Code of the Russian Federation, exempt from VAT under Art. 145 of the Tax Code of the Russian Federation, the taxpayer is obliged to draw up invoices without highlighting the amount of tax, but with the inscription or stamp “Without tax (VAT)”.

In these columns, instead of numerical values, Manufacturer LLC put the inscription “Without VAT”.

This is what a sample invoice might look like:

activities directly aimed at generating income. At the same time, the Tax Code of the Russian Federation establishes the same rules for individual entrepreneurs who pay VAT as for legal entities.

Firstly, individual entrepreneurs are required to register with the tax authorities, after which the entrepreneur automatically acquires the status of a VAT payer, with the exception of those who have chosen one of the special tax regimes. Secondly, if you choose the Unified Agricultural Tax, the simplified tax system or the UTII, the individual entrepreneur is not a VAT payer.

Thirdly, an entrepreneur, as well as legal entities, may be exempt from the obligation to pay VAT in terms of calculation and payment of tax, provided that he complies with the established requirements of the Tax Code of the Russian Federation. Fourthly, the presence of an entrepreneur legally granted exemption from the duties of a VAT payer does not apply to operations for the import of goods into the territory of the Russian Federation and does not affect the fulfillment of the duties of an individual entrepreneur as a tax agent for VAT! In addition, all cases when an individual entrepreneur can be recognized as a tax agent for VAT are listed in Article 161 of the Tax Code of the Russian Federation.