The invoice creation page contains the following fields:

" Document Number" And " date of creation".

" Salesman". The seller's details are indicated. Details are entered automatically if filled in on the Details page. If the details are not specified, fill them in using the “Fill” link » » and provide the required information.

"Shipper". The details of the shipper are indicated. Edit them using the Edit link » manually or check the " Matches the seller", if the shipper and the seller are the same person.


"Consignee". The details of the consignee are indicated. Fill them out using the “Fill” link » .

"To the payment document number" and "date" » . If you need to specify multiple documents, click the icon. To delete an extra line, click the icon.

" Buyer". The buyer's details are indicated. Are entered automatically if the “Recipient” field has been filled in » on the page for sending documents (see the article Generating and sending an invoice). If the recipient is not specified, fill in his details using the “Fill” link » . If necessary, you can change the details. To do this, click on the link “Change” » and provide the required information.

" Currency". The currency is indicated. When you enter the first letters of the name, a list of currencies appears. Select the one you need. By default " Russian ruble".

« Add. intelligence: Type, Value". Enter additional information about the invoice.

« Specify additional information about table rows". The checkbox is checked if it is necessary to enter additional information about the cargo (order number, invoice, material code, etc.).

The invoice part contains the following fields:

" Name". The name of the goods (description of work performed, services provided) is indicated.

« Unit. change". The unit of measurement is indicated. As you enter the first letters, a list of units of measurement appears. Select the one you need.

"Quantity". The quantity of goods shipped on the account is indicated (volume of work performed, services rendered).

" Unit price". The price of the product per unit of measurement is indicated, excluding VAT.

"The cost of everything without tax". Cost for the entire quantity of goods without VAT. Calculated automatically.

"Including excise tax". The amount of excise tax on excisable goods, if any, is indicated.

"Tax rate". The tax rate is indicated. Possible rates: « 0% " , " 10% " , " 20% " , " 10/110% " , " 18/120% ".

If a fractional tax rate is selected (10/110% or 20/120%), you must fill in the field Cost of everything including tax".

"Tax amount". The amount of VAT charged to the buyer of goods (work performed, services rendered). Determined based on applicable tax rates. Calculated automatically.

"The cost of everything including tax". The cost of the total quantity of goods supplied (shipped) according to the invoice (work performed, services rendered), taking into account the amount of VAT.

" A country". The country of origin of the product is indicated.

"TD number". The number of the cargo customs declaration is indicated. (see picture).




After filling out the fields, click on the "Proceed to submission".

"Individual entrepreneur: accounting and taxation", 2012, N 2

Letter of the Federal Tax Service of Russia dated January 26, 2012 N ED-4-3/1193 provides explanations on the legality of deducting VAT amounts presented by the seller to the buyer if the invoice contains additional details (information) not provided for in the invoice form , as well as in paragraphs 5, 6 of Art. 169 of the Tax Code of the Russian Federation.

Let's look at what prompted the controllers to make this decision.

At the beginning, the tax authorities reminded that, according to paragraph 1 of Art. 169 of the Tax Code of the Russian Federation, an invoice is a document that serves as the basis for the buyer to accept tax amounts presented by the seller for deduction when the requirements established by this article are met.

The list of mandatory indicators that must be indicated in the invoice issued for the sale of goods (work, services), transfer of property rights is established by paragraphs 5, 6 of Art. 169 of the Tax Code of the Russian Federation. In particular, the invoice must contain:

• serial number and date of compilation;
• name, address and tax identification number of the seller and buyer;
• name and address of the shipper and consignee;
• number of the payment and settlement document in case of receiving advance or other payments for upcoming deliveries of goods (performance of work, provision of services);
• name of the goods supplied (shipped) (description of work performed, services provided) and unit of measurement (if it is possible to indicate it);
• quantity (volume) of goods (work, services) supplied (shipped) according to the invoice, based on the units of measurement adopted for it (if it is possible to indicate them);
• name of currency;
• the price (tariff) per unit of measurement (if it is possible to indicate it) under the agreement (contract) excluding tax, and in the case of using state regulated prices (tariffs) that include tax - taking into account the amount of tax;
• the cost of goods (work, services), property rights for the entire quantity of goods supplied (shipped) according to the invoice (work performed, services rendered), transferred property rights without tax;
• the amount of excise duty on excisable goods;
• tax rate;
• the amount of tax imposed on the buyer of goods (works, services), property rights, determined based on the applicable tax rates;
• the cost of the total quantity of goods supplied (shipped) according to the invoice (work performed, services rendered), transferred property rights, taking into account the amount of tax;
• country of origin of the goods;
• Number of customs declaration.

It should be noted that the last two points are filled in for goods whose country of origin is not the Russian Federation. The taxpayer selling these goods is responsible only for the compliance of the specified information in the invoices presented to him with the information contained in the invoices and shipping documents received by him.

When issuing an invoice by an individual entrepreneur, the invoice is signed by the individual entrepreneur indicating the details of the certificate of state registration of this PBOLE.

In accordance with paragraph 8 of Art. 169 of the Tax Code of the Russian Federation, the form of the invoice and the procedure for filling it out, the forms and procedure for maintaining a log of received and issued invoices, purchase books and sales books are established by the Government of the Russian Federation.

In pursuance of this norm, Resolution of the Government of the Russian Federation N 1137 was adopted<1>. Appendix 1 to this document approves the form of the invoice used in VAT calculations and the Rules for its completion.

<1>Decree of the Government of the Russian Federation of December 26, 2011 N 1137 “On the forms and Rules for filling out (maintaining) documents used in calculations of value added tax.”

Paragraph 3, paragraph 2, art. 169 of the Tax Code of the Russian Federation establishes that failure to comply with the requirements for an invoice not provided for in clauses 5 and 6 of this article cannot be grounds for refusal to accept for deduction the tax amounts presented by the seller.

Thus, as the Federal Tax Service indicated, the presence in the invoice of additional details (information) not provided for in paragraphs 5, 6 of Art. 169 of the Tax Code of the Russian Federation, as well as Appendix 1 to Decree of the Government of the Russian Federation N 1137, is not a basis for refusing to accept for deduction the amounts of tax presented by the seller to the buyer.

It should be noted that regarding the outdated invoice form<2>regulatory authorities also allowed additional details to be entered.

<2>Approved by Decree of the Government of the Russian Federation dated December 2, 2000 N 914.

Note. The presence of additional details (information) in the invoice is not a basis for refusing to accept for deduction the tax amounts presented by the seller to the buyer.

In particular, the Letter of the Ministry of Finance of Russia dated 02/07/2011 N 03-07-09/04 states that in accordance with clause 2 of the Letter of the Federal Tax Service of Russia dated 02/04/2010 N ШС-22-3/85@ when purchasing for the principal (principal ) goods, works, services, property rights under a commission agreement (agency agreement), which provides for the acquisition of goods (works, services), property rights on behalf of the commission agent (agent), the commission agent (agent) for these goods (works, services, property rights) issues an invoice to the principal buyer (principal), in which in lines 2 “Seller”, 2a “Address” and 2b “TIN/KPP of the seller” indicates the details of the actual seller of goods (works, services, property rights). In this case, such invoices are signed by the commission agent (agent). Financiers noted that the provisions of the Tax Code do not prohibit the inclusion of additional information in invoices. Therefore, the commission agent (agent) has the right in the named invoices to additionally indicate the name of the commission agent (agent) organization that purchased goods (work, services, property rights) on its behalf in the interests of the principal (principal).

In Letter of the Ministry of Finance of Russia dated April 23, 2010 N 03-07-09/26, officials noted that tax legislation does not prohibit the inclusion of additional details in invoices. At the same time, it is important that they do not violate the sequence of arrangement of mandatory indicators.

Arbitration courts also shared the position of the Ministry of Finance on this issue.

In the Resolution of the FAS PO dated 06/07/2008 in case No. A55-14265/2007, the arbitrators found that the invoice of a business entity contained all the mandatory information provided for in paragraph 5 of Art. 169 of the Tax Code of the Russian Federation. The court indicated that the reflection of additional information in the invoice does not indicate a violation of the procedure for its preparation and does not prevent the use of a tax deduction on its basis.

In addition, it was noted: the fact that the above information is contained in other columns does not justify the defendant’s refusal to apply VAT tax deductions. Tax legislation does not provide for legal consequences for failure to comply with the procedure for filling out invoice details if it contains the required amount of information.

When resolving the dispute, the FAS CO, in its Resolution dated December 10, 2007 in case No. A48-1165/07-18, came to the conclusion that the indication of the invoice number in the line “to the payment and settlement document” of the invoice (despite the fact that the taxpayer did not required to fill it out) is not a basis for refusal of a deduction.

R.E. Rogozhin

Journal expert

"IP: accounting

and taxation"

L.A. Elina, economist-accountant

Invoice Errors: Important or Not

What are the dangers of an imperfect invoice?

New forms of VAT documents have excited accountants in approved Government Decree No. 1137 dated December 26, 2011 (hereinafter referred to as Decree No. 1137). Together with the new rules for filling them out, they gave rise to a number of questions.

Some accountants began to doubt absolutely everything. Moreover, sometimes even the most seemingly insignificant issues in the preparation of invoices become the cause of serious battles between the accounting departments of the buyer and the seller. Therefore, we suggest that you go through the “invoice” features together.

If line 7 of the invoice indicates “RUB, 643”, the buyer will receive a deduction of input VAT

Minor errors are not grounds for refusal to deduct VAT. These include errors that do not interfere with identification:

• seller, buyer;
• name of goods (works, services, property rights) and their value;
• tax rate;
• tax amount.

For some suppliers, the accounting program automatically enters “rub.” on line 7 of the ruble invoice. And no one is in a hurry to change the settings of their program.

Of course, it is more correct to indicate the name of the currency exactly as it is given in the All-Russian Classifier of Currencies subp. “m” clause 1 of the Rules for filling out an invoice, approved. Decree No. 1137. For our national currency this is the “Russian ruble”. However, the abbreviation “rub.” and indicating its code 643 together allow you to correctly determine in which currency the invoice is drawn up. Therefore, such a deviation from the established rules can be considered as an insignificant error that does not prevent the deduction of VAT.

But if in line 7 the name or code of the currency is indicated completely incorrectly, then the buyer may have difficulties with deducting VAT. After all, then the tax office will not be able to determine the cost of the goods and the amount of VAT charged to the buyer. This invoice needs to be corrected. clause 2 art. 169 Tax Code of the Russian Federation; Letter of the Ministry of Finance dated March 11, 2012 No. 03-07-08/68.

There are no strict requirements for the date format in a paper invoice

When filling out a paper invoice, for example, July 20, 2012, you can enter the date in line 1 in any way convenient for you:

The main thing is that the date of the invoice is clear.

In electronic invoices, invoice journals, and purchase and sales ledgers, the date format includes a four-digit year: DD.MM.YYY Y Order of the Federal Tax Service dated 03/05/2012 No. ММВ-7-6/138@.

When an invoice is signed by an authorized person instead of a director or chief accountant, it is not necessary to indicate his position

After the signature, it is enough to indicate the surname and initials of the person who is authorized by the director or chief accountant to sign the invoices. It is also not necessary to make a reference in the invoice to the order or power of attorney by which the authorized person is given the right to sign. However, if you provide this information, it will not be any worse. After all, you can add additional indicators to invoices and Letter of the Ministry of Finance dated April 23, 2012 No. 03-07-09/39.

Minor errors in the name of the buyer are not a hindrance to the deduction

Line 6 “Buyer” is undoubtedly important. But small errors are also permissible in it.

All these are minor errors that do not in any way affect the ability to identify the buyer, and therefore do not interfere with the deduction of VAT Letter of the Ministry of Finance dated 05/02/2012 No. 03-07-11/130. Of course, the TIN and KPP must be indicated correctly.

If the line is impossible or does not need to be filled out, then both the “empty” and the dash will not lead to a denial of deduction

Some lines and columns in the invoice may not be filled in. The rules directly require putting dashes, in particular subp. “b”, “e” clause 1 of the Rules for filling out an invoice:

• in line 1a - when preparing the primary invoice;
• in lines 3 and 4 - when drawing up an invoice for work performed (services rendered), transferred property rights;
• in columns 2 and 2a - if the contractual unit of measurement is not in the All-Russian Classifier of Units of Measurement.

But even if the seller did not put dashes in the required columns and lines, this is not a basis for refusing to deduct VAT to the buyer.

After all, the Tax Code does not oblige to put down any symbols in such cases. The main thing is that all the necessary details are filled in and there are no significant errors. clause 1 art. 169 Tax Code of the Russian Federation.

The numbering of invoices, at your choice, can begin again either at the beginning of the year or at the beginning of each quarter.

Neither the Tax Code nor Resolution No. 1137 in any way limits taxpayers’ freedom to choose from what date the new numbering of issued invoices should begin. Resolution of the Federal Antimonopoly Service of the Moscow Region dated February 13, 2012 No. A40-44834/11-90-194. And Moscow tax authorities recommend reflecting the principles of numbering in accounting policies. Letter from the Federal Tax Service for Moscow dated May 19, 2009 No. 16-15/049391. So the organization can determine how often the numbering of its invoices will restart.

“Omission” in the numbers of issued invoices is an error, but not significant

If an organization does not follow continuous chronological numbering, inspectors may suspect that revenue is being concealed, which will lead to a more thorough inspection.

But errors in numbering themselves cannot serve as a reason for fines or for refusing to deduct the buyer on such an invoice. After all, these errors are insignificant, and there is no liability for violating the numbering of invoices.

The name of the seller can be indicated both in full and abbreviated at the same time

Of course, you can get by with only one of the names: either full or abbreviated subp. “c” clause 1 of the Rules for filling out an invoice. The main thing is that the name of the seller is, in principle, indicated on the invoice. subp. 2 clause 5 art. 169 Tax Code of the Russian Federation. But if the seller indicates both, neither he nor the buyer will have any problems clause 2 art. 169 Tax Code of the Russian Federation.

Combined invoice completion is still acceptable

As before, some of the invoice details can be filled out on the computer, and some can be filled out in handwriting. Therefore, the buyer should not have problems deducting input VAT on such an invoice.

Facsimile or printed signatures from the supplier = refusal to deduct from the buyer

Large companies that have quite a lot of clients, shipments and, as a result, a lot of invoices, sometimes make their life easier: no one signs the invoice. It is simply printed out on a color printer along with the signature of the manager and chief accountant and handed over in paper form to the buyer. The buyer may not pay attention to how the signature is placed: with his own hand or otherwise, and accept VAT on such an invoice as a deduction.

But, if the tax inspector is more attentive, he will refuse to deduct VAT on such an invoice, as well as on an invoice signed by affixing a facsimile (cliché stamp reproducing a handwritten signature) Resolution of the Presidium of the Supreme Arbitration Court of September 27, 2011 No. 4134/11; Letter of the Ministry of Finance dated 06/01/2010 No. 03-07-09/33.

If there is no required code for an operation, there is no need to use someone else’s code

The list of transaction type codes to be indicated in column 4 of Part 1 and Part 2 of the invoice journal has been approved by the Tax Service Order of the Federal Tax Service dated February 14, 2012 No. ММВ-7-3/83@, there are 13 such codes in total. At the same time, the approved codes do not cover the entire variety of operations that an accountant encounters, and among them there is no code under which other operations not named in the list could be reflected.

So, for example, there is no code for VAT recovery operations. In particular, when restoring VAT on goods used in VAT-free operation x clause 3 art. 170 Tax Code of the Russian Federation.

If a code has not been approved for a specific operation, nothing needs to be indicated in the “operation type code” column of the invoice journal.

Units of measurement that are not in the Classifier may not be indicated in invoices

In columns 2 and 2a it is necessary to indicate those units of measurement that are provided for by the All-Russian Classifier of Units of Measurement. If the unit of measurement you use is not in it (for example, you sell goods in packages), then in columns 2 and 2a of the invoice, put a dash to Letters of the Ministry of Finance dated 05/03/2012 No. 03-07-09/46, dated 06/21/2012 No. 03-07-09/62.

The buyer's legal address is more important than the actual one

In line 6a “Address” you must indicate the location of the buyer in accordance with the constituent documents. Therefore, it is correct to indicate the legal address in this line. And in line 4 “Consignee and his address” - the name of the consignee and his postal address with subp. "g" clause 1 of the Rules for filling out an invoice.

If you really need to reflect the actual address of the seller (buyer) on the invoice, indicate it as an additional indicator in line 4 (in line 6a). By the way, not so long ago the Ministry of Finance allowed to indicate in line 4 similar data of the consignee from the consignment note Letter of the Ministry of Finance dated June 13, 2012 No. 03-07-09/61.

It is safer if the invoice date does not precede the invoice date

According to the rules established by the Tax Code, the supplier must issue an invoice within 5 calendar days counting from the date of shipment of the goods to clause 3 art. 168 Tax Code of the Russian Federation. Therefore, invoices issued before shipment are considered by inspectors to have been issued with violations and , dated 02/17/2011 No. 03-07-08/44. This means that you may have to sue for deductions on such invoices.

“Overdue” invoice - problems with deduction

And in this situation, it is unlikely that it will be possible to accept VAT deduction without disputes with inspectors. The reason is still the same: the seller violated the five-day deadline established by the Tax Code clause 3 art. 168 Tax Code of the Russian Federation. Therefore, the Ministry of Finance regards such an invoice as not giving the right to deduction Letters of the Ministry of Finance dated November 9, 2011 No. 03-07-09/39, dated August 26, 2010 No. 03-07-11/370, dated June 30, 2008 No. 03-07-08/159.

Of course, you can argue with this - and the courts support taxpayers in their right to a deduction for “overdue” invoices. see, for example, Resolution of the Federal Antimonopoly Service of the Moscow Region dated December 23, 2011 No. A40-142945/10-118-831; FAS VSO dated October 28, 2008 No. A19-13680/07-24-F02-5268/08. But it is better for the supplier not to put buyers at risk and issue an invoice within 5 calendar days from the date of shipment.

Line 5 “To the payment and settlement document...” of the invoice does not always need to be filled out

As before, this line must be filled out when you issue an invoice for the advance received from the buyer. It must also be filled out when shipping goods against this advance payment. subp. 4 clause 5, sub. 3 clause 5.1 art. 169 Tax Code of the Russian Federation.

Moreover, if you ship goods to the buyer against an advance payment received in several payments, you must indicate in line 5 the details of all payments.

When you buy goods for cash, it is better to ask the seller to indicate the details of the cash receipt in line 5 (you can enter them yourself by hand). Without this, inspectors may deny you a deduction. They often regard all cash purchases as prepaid: after all, as a rule, you first have to pay the money and only then pick up the goods. You can try to argue with this point of view, arguing that since payment and receipt of the goods were at the same time, there can be no talk of any advance payment. But why such difficulties?

There is no need to enter invoice details on line 5 of the invoice.

A consignment note is not a payment and settlement document. Payment and settlement documents for non-cash payments include payment slips, collection orders, payment requests, payment and bank orders. clause 1.12 of the Regulations, approved. Central Bank 06/19/2012 No. 383-P. And for cash payments between organizations, such a document, as a rule, is a cash receipt order and a cash register receipt clause 1.8 of the Regulations, approved. Central Bank 10/12/2011 No. 373-P; Art. 5 of the Law of May 22, 2003 No. 54-FZ.

If you indicate the details of the invoice instead of the details of the payment document, the tax office may refuse to deduct VAT to your counterparty. Especially when it comes to advance VAT - for it, filling out line 5 incorrectly is critical.

However, if we are talking about a shipping invoice, such an error can hardly be called significant.

For a non-cash advance, feel free to put a dash in line 5 of the invoice

This is expressly stated in Resolution No. 1137 subp. "z" clause 1 of the Rules for filling out an invoice. To avoid any questions from the tax authorities, you can make a note on the invoice that the advance was received in non-cash form.

In the tabular part of the invoice, even for non-cash advances, you must indicate the amount of VAT and the total cost including tax. You take them based on the value of the property transferred to you, agreed upon with the counterparty. And in line 7 “Currency...” you indicate its monetary unit. As a rule, this is the Russian ruble.

The organization that issued the non-cash advance should not register in the purchase book an advance invoice received from its counterparty. subp. “d” clause 19 of the Rules for maintaining a purchase book. After all, a deduction cannot be declared on such an advance invoice, since there is no payment order Letter of the Ministry of Finance dated 03/06/2009 No. 03-07-15/39. The deduction can be claimed for goods after they are received - based on the shipping invoice.

In column 5 “Cost of goods...” of the advance invoice you must put a dash

The cost of goods for which an advance payment is made may not be known until they are shipped. And in column 5 of the invoice drawn up for the advance received, you must put a dash.

2	2a	3	4	5	6	7	8	9	10	10a	11
-	-Dashes must be placed in columns 2-6, 10-11 of the advance invoice clause 4 of the Rules for filling out an invoice	-Dashes must be placed in columns 2-6, 10-11 of the advance invoice clause 4 of the Rules for filling out an invoice	-Dashes must be placed in columns 2-6, 10-11 of the advance invoice , clause 14 art. 167 Tax Code of the Russian Federation	360	2360The amount of the transferred advance must be indicated in column 9 of the advance invoice. When multiplied by the indicator in column 7 (tax rate), we obtain the amount of VAT, which we enter in column 8	-Dashes must be placed in columns 2-6, 10-11 of the advance invoice clause 4 of the Rules for filling out an invoice	-Dashes must be placed in columns 2-6, 10-11 of the advance invoice clause 4 of the Rules for filling out an invoice	-Dashes must be placed in columns 2-6, 10-11 of the advance invoice clause 4 of the Rules for filling out an invoice

The procedure for filling out column 1 “Name of goods...” in invoices issued for advance payment has not changed

The composition of the invoice indicators issued upon receipt of advance payment is enshrined in the Tax Code. Such an invoice must indicate the name of the goods supplied (description of work, services, property rights), for the delivery of which an advance payment is made subp. 4 clause 5.1 art. 169 Tax Code of the Russian Federation.

The texts of the Ministry of Finance Letters mentioned in the article can be found: section “Financial and personnel consultations” of the ConsultantPlus system

If at the time of payment the specific name and quantity of goods is still unknown (for example, they are shipped in accordance with the application/specification issued after payment), then the invoices must indicate the general name of the goods or their groups. Such names must be taken from the contract. For example: petroleum products, confectionery, bakery products, stationery, etc. Letters of the Ministry of Finance dated July 26, 2011 No. 03-07-09/22, dated March 6, 2009 No. 03-07-15/39

A separate division issues invoices with its own checkpoint, but under the name of the organization

Separate divisions (SD) of organizations are not VAT payers Art. 143, paragraph 2 of Art. 11 Tax Code of the Russian Federation. Therefore, when selling goods through a separate division, invoices for shipped goods must be issued on behalf of the organization. In such an invoice you must indicate:

• in line 2 “Seller” - the name of the organization;
• in line 2a “Address” - the legal address of the organization;
• in line 2b “TIN/KPP of the seller” - the TIN of the organization, and the KPP of a separate division;
• in line 3 “Consignor and his address” - the name and postal address of this OP Letters of the Ministry of Finance dated 04/13/2012 No. 03-07-09/35, dated 04/03/2012 No. 03-07-09/32.

Similarly, if the buyer of the goods is a separate division of the organization, the seller must indicate in lines 6 “Buyer” and 6a “Address” - the name and legal address of the organization; in line 6b “TIN/KPP of the buyer” - the TIN of the organization and the KPP of the unit, and in line 4 “Consignee and his address” - the name and postal address of this unit.

If you are not an importer, then fill out columns 10, 10a and 11 of the invoice only if you have customs declaration data

A trade organization that has purchased imported goods may not receive from the supplier the data of the customs declaration (CD), according to which the goods were imported into Russia. This data may not be included in the shipping documents. Then the accounting department needs to organize a whole investigation to find them out. Which, of course, is not the responsibility of the organization. Yes, this is not necessary. Since the taxpayer selling imported goods is responsible only for the compliance of the information about the country of origin of the goods and the customs declaration, which he indicated in his invoices, with the information that he received from the invoices and shipping documents of his supplier. clause 5 art. 169 Tax Code of the Russian Federation.

So if the supplier did not provide the TD number, then there is nothing to indicate. You can make a note on the invoice that the TD number is unknown.

Many buyers believe that it is better to play it safe and get the perfect invoice from the supplier. But in most cases it is better to remember that non-critical errors do not deprive the right to deduct VAT clause 2 art. 169 Tax Code of the Russian Federation. So don’t worry too much if, for example, you receive an invoice from the supplier in which instead of the words “excise duty” there will be a dash Letter of the Ministry of Finance dated April 18, 2012 No. 03-07-09/37.

InvoiceA

Invoices are the basis for the acceptance of tax amounts presented to the buyer by the seller for deduction upon fulfillment of the requirements established by clauses 5, 5.1 and 6 of Article 169 of the Tax Code of the Russian Federation. Clauses 5 and 5.1 of Article 169 indicate the invoice details required to be filled out, stipulated in clause 6 of Article 169 officials authorized to sign invoices.

The Tax Code of the Russian Federation directly states which errors in invoices are not grounds for refusal to deduct VAT. These are errors that do not prevent tax authorities from identifying:

Seller;

Buyer;

Name of goods (works, services), property rights;

Cost of goods (works, services), property rights;

Tax rate;

Tax amount.

The invoice form is approved by Decree of the Government of the Russian Federation dated December 2, 2000 N 914 and contains the following details:

In line 1 - the serial number and date of issue of the invoice;

in line 2 - the full and abbreviated name of the seller in accordance with the constituent documents. Previously, it was possible to indicate either a full or an abbreviated name.

in line 2a - the location of the seller in accordance with the constituent documents.

in line 2b - identification number and reason code for registration of the taxpayer-seller.

in line 3 - the full or abbreviated name of the shipper in accordance with the constituent documents. If the seller and the shipper are the same person, then “he” is written in this line. If the seller and the shipper are not the same person, then the mailing address of the shipper is indicated.

in line 4 - the full or abbreviated name of the consignee in accordance with the constituent documents and his postal address.

in line 5 - details (number and date of preparation) of the payment document or cash receipt (when making payments using payment documents or cash receipts to which an invoice is attached). When drawing up an invoice upon receipt of the payment amount, partial payment for upcoming deliveries of goods (performance of work, provision of services), transfer of property rights using a non-cash form of payment, dashes are placed in this line. Attention! invoices issued without indicating the numbers of payment and settlement documents by suppliers of goods (works, services) for which advances were transferred cannot serve as a basis for deducting the VAT amounts indicated in such invoices.

in line 6 - the full or abbreviated name of the buyer in accordance with the constituent documents;

in line 6a - the location of the buyer in accordance with the constituent documents;

in line 6b - identification number and code of the reason for delivery to the taxpayer-buyer's account. KPPkak and TIN are required when filling out an invoice and tax authorities may refuse to deduct the amount of input VAT if there is no information in line 6b.

Columns 1 - 11 indicate the following information:

in column 1 - the name of the goods supplied (shipped) (description of work performed, services rendered), transferred property rights. Attention! According to the Tax Code of the Russian Federation, the invoice must indicate the name of the goods, work, and services, and not the contract. In order to identify goods, works or services without any problems

in column 2 - unit of measurement (if it is possible to indicate it);

in column 3 - the quantity (volume) of goods supplied (shipped) according to the invoice (work performed, services rendered), transferred property rights based on the accepted units of measurement (if it is possible to indicate them);

in column 4 - the price (tariff) of the goods (work performed, service rendered), transferred property rights per unit of measurement (if it is possible to indicate it) under the agreement (contract) excluding value added tax

in column 5 - the cost of the total quantity of goods supplied (shipped) according to the invoice (work performed, services rendered), transferred property rights without tax.

in column 6 - the amount of excise tax on excisable goods;

in column 7 - tax rate;

in column 8 - the amount of value added tax,

in column 9 - the cost of the total quantity of goods supplied (shipped) according to the invoice (work performed, services rendered), transferred property rights, taking into account the amount of value added tax,

in column 10 - country of origin of the goods;

in column 11 - the number of the customs declaration.

When issuing an invoice by an organization, the invoice on the basis of paragraph 6 of Article 169 of the Tax Code of the Russian Federation (Part II) is signed by the head and chief accountant of the organization or other persons authorized to do so by an order (other administrative document) for the organization or a power of attorney on behalf of the organization.

When issuing an invoice by an individual entrepreneur, the invoice is signed by the individual entrepreneur indicating the details of the certificate of state registration of this individual entrepreneur (clause 6 of Article 169 of the Tax Code of the Russian Federation).

Unlike an organization, which has the right, in accordance with the established procedure, to authorize another person to sign an invoice for the manager and chief accountant, an individual entrepreneur, according to the provisions of Article 169 of the Tax Code of the Russian Federation, is not granted the right to sign an invoice to his authorized representative.

From January 1, 2009, buyers can deduct VAT on prepayments (advances) transferred to the seller for the upcoming delivery of goods (performance of work, provision of services, transfer of property rights).

An invoice is a document that serves as the basis for the buyer to accept tax amounts for deduction from the seller of goods, services, work, or property rights.

The invoice is issued in electronic or paper form: in the first case, both parties to the transaction must have compatible technical means and capabilities to receive and process invoices.

If, after drawing up the document, inaccuracies were revealed in it, namely: there was a change in the cost of services performed, goods shipped or their volume, quantity downward, then the seller issues an adjustment invoice to the buyer (in accordance with Federal Law No. 245-FZ dated July 19, 2011 .).

The adjustment document helps to make a recalculation taking into account errors and inaccuracies that were made in previous years.

IMPORTANT! Invoices are required to be issued by those selling companies that are VAT payers.

Thus, The purpose of this document is:

• confirmation of the completion of work or delivery of goods;
• confirmation of the amount of VAT paid with the possibility of its further offset.

What is the basic form approved by the government?

An invoice is a document of a strictly established format. The form was approved by Decree of the Government of the Russian Federation No. 1137 of December 26, 2011 “On the forms and rules for filling out (maintaining) documents used in calculations of value added tax,” developed in accordance with the Tax Code of the Russian Federation.

In 2017, two editions of this Resolution have already been published: No. 625 of May 25, 2017 and No. 981 of August 19, 2017. , according to which the form of the form was modified.

Decree of the Government of the Russian Federation No. 1137 approves the rules for filling out:

1. Invoice used for VAT calculations.
2. Adjustment invoice used for VAT calculations.
3. Logbook of received and issued invoices.
4. Purchase books.
5. Sales books.

Graphs that should be in the document

Each field of the completed invoice is checked by inspectors of the Federal Tax Service during on-site or counter inspections.

ATTENTION! The details of this document must be filled out correctly, otherwise the invoice will be sent for revision or there is a risk of denial of VAT deduction to the business entity.

If there are gross errors indicating distorted facts of economic activity, the organization may be subject to penalties.

The form of each invoice consists of lines and columns with numbering and letter designation.

For sale

The sales document uses the following lines:

The following fields are used in the sales invoice:

• 1 with the name of the product or service supplied.
• 1a – the code of the type of product is indicated in accordance with the unified Commodity Nomenclature of Foreign Economic Activity of the EEC. If the organization does not export goods outside the Russian Federation, a dash is placed in the column.
• 2 and 2a – the code and symbol of the unit of measurement are indicated in accordance with OKEI. If they are not there, a dash is added.
• 3 – quantity of goods shipped or a dash.
• 4 – price per unit of goods or tariff for services provided excluding VAT; if there is no indicator, a dash is placed.
• 5 – indicates the cost of the entire volume of services provided or quantity of goods without VAT.
• 6 – the amount of excise tax is indicated; if a non-excise product is sold, the entry “Without excise tax” is entered.
• 7 – tax rate is indicated. If goods are sold without VAT, a corresponding entry is made (clause 5 of Article 168 of the Tax Code of the Russian Federation).
• 8 – the amount of VAT charged to the buyer, based on the tax rate.
• 9 – the cost of the total quantity of goods shipped or services provided, including VAT, is entered.
• 10 and 10a - for goods produced outside the Russian Federation, the code and name of the country of origin of the product are indicated.
• 11 – an entry is made with the registration number of the customs declaration for goods released outside the Russian Federation.

Corrective

IMPORTANT! The adjustment invoice has details similar to the document for the release of goods, but the filling of some of them is different.

The form contains the following lines:

Column 1 of the adjustment document is filled out in accordance with the name of the goods, works, services indicated in the same column in the invoice for the adjustment. Column 1b is filled in by the type of product according to the unified Commodity Nomenclature for Foreign Economic Activity of the EEC.

REFERENCE. The adjustment document contains information about the quantity and (or) price of goods or services, both original and changed.

The information is indicated in the lines under the letter designations:

• A – before the change.
• B – after the change.
• B – increase.
• D – decrease (cost, quantity).

The final lines (there are two of them) indicate the sum of lines B or D. In addition, the document contains information about the change in the cost of goods supplied or services performed without VAT and with VAT, as well as the difference between the amount of taxes.

Advance

When reflecting the received advance payment, the same form of invoice was developed as for sale. The preparation of an advance invoice has several differences:

An advance invoice is drawn up if there is a rate for VAT calculation of 18% or 10%. If the product is not subject to VAT or the rate is 0%, this document is not drawn up.

You will find more information about the rules for filling out an advance invoice in ours.

Which of them are required to be filled out?

REFERENCE. Invoice details can be divided into mandatory ones, an error in which may lead to refusal to deduct VAT, and those, errors in filling in which do not imply refusal to deduct VAT.

Mandatory details, errors in which are “dangerous”:

• those that help identify both parties to the transaction as taxpayers: name, full name. seller and buyer;
• legal address of both parties indicated in the constituent documents (indicating the actual address is an error);
• TIN and checkpoint of the parties;
• information about the sender and recipient of the cargo (if this is the same person, it must be marked “the same person”);
• manager's signature;
• volume and cost of goods supplied;
• type of product and tax rate;
• details of the payment document for prepayment.

The above details are required to be filled out, but if they contain inaccuracies, the Federal Tax Service can accept VAT as a deduction if the errors do not interfere with identifying the parties to the transaction, as well as the name of the goods, works (services), their cost, tax rate and the amount of VAT.

Some details are considered additional (they are regulated by Chapter 21 of the Tax Code of the Russian Federation). These include: the unit of measurement of the product, which may be missing, as well as additional information that is necessary for the parties to the transaction and is indicated at the request of the seller.

Is it possible to delete or add new rows?

In accordance with clause 9 of the Decree of the Government of the Russian Federation No. 1137, the taxpayer has the right to enter additional information in additional columns and lines of the invoice, but when added, the regulated form of the document must be preserved.

IMPORTANT! To prevent the Federal Tax Service from refusing a deduction in the event of a tax audit, it is safest not to add the necessary information between the lines and columns of the required details.

This may cause controversy. Columns and lines with mandatory information cannot be deleted.

Useful video

Watch the video about the required details of various invoices:

Conclusion

To protect yourself and your counterparties, you should issue invoices and check their form in accordance with the requirements of the Tax Code of the Russian Federation. Knowing what mandatory details must be present and how they are filled out, you can be sure that the document is drawn up correctly.