Name and address of the consignee If the consignee of the goods is a separate division of the organization (for example, a branch), line 4 “Consignee and his address” of the invoice shall indicate the details of this division (see letters of the Ministry of Finance of the Russian Federation dated 04.05.2016 No. 03-07-09 / 25719, dated April 13, 2012 No. 03-07-09/35). A similar point of view was expressed by officials earlier in relation to invoices issued in accordance with the rules of Decree of the Government of the Russian Federation dated December 2, 2000 No. 914 (letters of the Federal Tax Service of Russia for Moscow dated March 24, 2009 No. 19-11/026593, Ministry of Finance of Russia dated 02.11.2011 No. 03-07-09/36). Results When issuing an invoice to a separate subdivision of the buyer, indicate the name and TIN of the head organization, checkpoint, name and address of the consignee - separate subdivision.

Registration of upd by a separate division 2018

The Tax Code of the Russian Federation in the invoice issued upon the sale of goods (works, services), the transfer of property rights, must indicate the name, address and identification numbers the taxpayer and the buyer. At the same time, the norms of Chapter 21 of the Tax Code of the Russian Federation do not disclose the procedure for filling in the specified details, nor do they establish any features of filling them out when goods are shipped (services are performed, work is performed) through a separate subdivision (separate subdivision) of an organization or upon receipt goods (provision of services, performance of work) to the warehouse of a separate subdivision (separate subdivision) of the organization. Clause 8 of Art.

Registration of an upd of a separate subdivision if the head pays

Tax Code of the Russian Federation) (see the decisions of the Federal Antimonopoly Service of the North Caucasian District dated July 30, 2009 in case N A53-18001 / 2008-C5-46, the Federal Antimonopoly Service of the Moscow District dated July 14, 2010 N KA-A40 / 5923-10, dated 09/08/2011 N KA -A41 / 9713-11, of the Ninth Arbitration Court of Appeal of 18.07.2011 N 09AP-14445/11, of the Seventeenth Arbitration Court of Appeal of 11.03.2012 N 17AP-1211/12, of the Eleventh Arbitration Court of Appeal of 01.21.2013 N 11AP-16278 / 12, of the Fifteenth Arbitration Court of Appeal dated June 11, 2017 N 15AP-4606/17). The answer was prepared by: Expert of the Legal Consulting Service GARANTVakhromova Natalia The answer passed the quality control on November 2, 2017.

The answer was prepared by: Expert of the Legal Consulting Service GARANTVakhromova Natalya The answer passed the quality control on November 2, 2017 Attention After all, entering additional information into the invoice is not a violation that can lead to a refusal to deduct VAT (Letters of the Ministry of Finance of Russia dated 04.23.2012 N 03- 07-09/39 and the Federal Tax Service of Russia for the city of

Moscow dated January 23, 2009 N 19-11/004827). We were unable to find official clarifications from departments and the position of the court as to who should sign the invoice on behalf of the head and chief accountant, if the document is issued by a division, and these employees work at the head office. Orenburg: “I do accounting in a company that has two branches.
I always numbered invoices in order. But recently they opened a new large store and hired a separate accountant there.

Filling in the upd for the buyer a separate subdivision

Attention

The only thing to consider is the filling features:

• information about the seller, if a separate subdivision draws up a UPD;

• information about the buyer, if the separate division receives UPD.

An example of issuing a UPD when selling goods by a separate subdivision of Trading Firm Germes LLC is located in Moscow and has a separate subdivision registered at: 650023, Moscow.

Important

Kemerovo, Lenin Ave., 120. At a separate subdivision:

• Checkpoint - 420201001;
• digital index - P1.

IN accounting policy Hermes stipulates that when registering transactions related to the sale of goods (works, services), the organization uses a universal transfer document (UPD). An agreement dated February 15, 2016 was concluded between the separate subdivision of Hermes and Alpha LLC.

The correctness of this conclusion is confirmed by the letters of the Ministry of Finance of Russia of June 16, 2014 No. 03-07-09 / 28664 and the Federal Tax Service of Russia of October 21, 2013 No. ММВ-20-3 / 96. When you can apply UKD UKD can be issued in two cases:

• if, after shipment, the seller changes the price or quantity of shipped goods (works, services, property rights);

• if the seller agrees with the claim of the buyer, who upon acceptance (prior to posting) found discrepancies in the quantity and quality of the transferred goods (works, services, property rights).

UKD does not apply:

• to correct errors that the seller made when compiling the primary invoice, UPD or other primary documents for shipment.
  In this case, the error must be corrected in the original set of documents. The procedure for correcting errors in the UPD is given in Appendix 7 to the letter of the Federal Tax Service of Russia dated October 17, 2014.

Details of the UPD, which duplicate the details of the consignment note and the consignment section of the consignment note, fill in according to the rules established for processing these documents. It should be noted that the UPD form, unlike the invoice, has the requisite "M.P."
However, it is not mandatory. Therefore, if the document is not printed, the buyer (customer) will still be able to accept the UPD as a basis for deducting VAT and confirming income tax expenses. At the same time, by affixing a seal, the seller (executor) will be able not to fill in line 14 “Name economic entity- the compiler of the document (incl.
h. commission agent / agent)”, and the buyer (customer) - line 19 “Name of the economic entity - the compiler of the document”. This is provided that the imprint contains information about the full name of the organization that compiled the document.
According to the authors, the company can apply the same numbering order as when affixing invoice numbers. Error 404 Who signs on behalf of the head and the chief accountant the invoice issued in the unit, if these employees work at the head office Viktor Chernyshev, CEO, St. Petersburg: “The head office of our company and three stores are located in St. Petersburg. I used to visit all outlets once a week and sign shipping documents. But recently we opened a store in Vyborg and in the Moscow region. Going there for the sighting of documents is impractical.
Can I trust the accountants of these departments to sign documents on my behalf? Not only the head of the organization and its Chief Accountant, but also other authorized persons (clause 6 of article 169 of the Tax Code of the Russian Federation).

The main production is located in Dmitrov. And sales offices are scattered in different cities. Do I understand correctly that in the invoices that I issue to buyers, as a seller, I do not indicate the address of the factory in Moscow?

Dmitrov, and our address is the city of Petushki?” Separate subdivisions of Russian companies are not independent legal entities (Clause 3, Article 55 of the Civil Code of the Russian Federation). This means that they are not VAT payers (Article 143 of the Tax Code of the Russian Federation).

Therefore, if a company sells goods through its separate division, it draws up an invoice on its own behalf. Attention So, the Federal Antimonopoly Service of the Urals District in its Decree of 07.02.2008 N F09-141 / 08-C2 recalled that the subdivisions of Russian organizations perform the duties of an organization for paying taxes at the location of such subdivisions (paragraph 2 of article 19 of the Tax Code of the Russian Federation).

• Universal transfer document (upd) in 2018: form, sample

Registration of an upd of a separate subdivision if the head pays. At the same time, when filling out invoices for goods (works, services) sold by the organization through its separate subdivision, in line 2b "TIN / KPP of the seller" of the invoice, the checkpoint of the corresponding separate subdivision should be indicated (letters from the Ministry of Finance Russia dated 05/18/2017 N 03-07-09/30038, dated 05/30/2016 N 03-07-09/31053, dated 06/03/2014 N 03-07-15/26524, dated 07/04/2012 N 03-07-14 /61, dated 04/03/2012 N 03-07-09/32, dated 02/10/2012 N 03-07-09/06, dated 01/26/2012 N 03-07-09/03, dated 11/02/2011 N 03-07 -09 / 36, Federal Tax Service of Russia dated 11/16/2016 N SD-4-3 / , letter of the Federal Tax Service of Russia dated 07/08/2014 N GD-4-3 / (posted on the website of the Federal Tax Service in the section "Explanations of the Federal Tax Service, mandatory for use by tax authorities" )) By virtue of paragraphs. "l" p.

VAT - 180,000 rubles). On February 23, the goods were shipped and taken out by the buyer from the warehouse of a separate division. On the same day, the accountant of a separate division of Hermes issued UPD No. 15 to Alpha.

An example of registration of a UPD when selling goods to a separate subdivision Under the contract dated February 15, 2016 No. 72, Alpha LLC sells cookies (800 packages) worth 1,180,000 rubles to a separate subdivision of LLC Trade Firm Germes. (including VAT - 180,000 rubles). The separate subdivision is registered at the address: 650023, St.

Kemerovo, Lenin Ave., 120. KPP - 420201001. In the accounting policy of Alpha, it is stipulated that when registering transactions related to the sale of goods (works, services), the organization uses a universal transfer document (UPD). On February 23, the goods were shipped and taken out by the buyer from the warehouse of a separate division.

1

What do universal documents replace?

• 2 Purpose of universal documents
• 3 Who can use universal documents
• 4 What kind of operations can be used for
• 5 When can I use ACD?
• 6 Filling out universal documents

When shipping goods or transferring works, services, property rights, it is not at all necessary to draw up separately both an invoice and a transfer document (waybill, act, etc.). Currently, without any tax risks, they can be combined into one universal transfer document (UTD).

After shipment, the cost of goods (works, services, property rights) may change. Such a change can be caused by an increase or decrease in either the price or the quantity (volume) of supplied resources.

After considering the issue, we came to the following conclusion:
If goods (works, services) are supplied (performed, rendered) to a separate subdivision of the buyer, then the supplier (contractor, performer) in line 6b of the invoice must indicate the TIN of the buyer and the KPP of the corresponding separate subdivision of the buyer.

Rationale for the conclusion:
An invoice is a document that serves as the basis for the buyer to accept the goods (works, services) presented by the seller, property rights of tax amounts for deduction in the manner prescribed by the Tax Code of the Russian Federation (TC RF).
The requirements for drawing up invoices issued when selling goods (works, services), property rights are set out in and the Tax Code of the Russian Federation.
If the invoices do not meet the requirements listed in and the Tax Code of the Russian Federation, then no deduction is provided to the buyer for such invoices (the Tax Code of the Russian Federation).
However, errors in invoices and adjustment invoices that do not prevent the tax authorities from carrying out tax audit identify the seller, buyer of goods (works, services), property rights, the name of goods (works, services), property rights, their value, as well as the tax rate and amount of tax presented to the buyer, are not grounds for refusing to accept tax amounts for deduction (TC RF).
According to the Tax Code of the Russian Federation, the invoice issued when selling goods (works, services), transferring property rights must indicate the name, address and identification numbers of the taxpayer and the buyer.
At the same time, the norms of the Tax Code of the Russian Federation do not disclose the procedure for filling in the specified details, nor do they establish any specifics for filling them out when goods are shipped (services are performed, work is performed) through a separate subdivision (separate subdivision) of an organization or when goods are received (services are performed, works) to the warehouse of a separate subdivision (separate subdivision) of the organization.
The Tax Code of the Russian Federation establishes that the form of an invoice and the procedure for filling it out, the forms and procedure for maintaining a register of received and issued invoices, books of purchases and books of sales are established by the Government of the Russian Federation.
In pursuance of this norm, the Government of the Russian Federation of December 26, 2011 N 1137 "On the forms and rules for filling out (maintaining) documents used in VAT calculations" was adopted and is in force (hereinafter referred to as Resolution N 1137). The Decree of the Government of the Russian Federation of August 19, 2017 N 981 was amended with a number of changes that came into force on October 1, 2017.
In particular, the changes affected the order of filling in lines 2a "Address" and 6a "Address" of the invoice. So, on the basis of pp.pp. "g", "k" clause 1 of the Rules for filling out an invoice used for VAT calculations, approved by N 1137 (hereinafter referred to as the Rules), from 01.10.2017, these lines must be indicated (see also the Ministry of Finance of Russia dated 10.11.2016 N 03-07-14/65748):
- for legal entities - the address specified in the Unified state register legal entities (hereinafter referred to as the Unified State Register of Legal Entities), within the location of the legal entity;
- For individual entrepreneurs- the place of residence indicated in the Unified State Register of Individual Entrepreneurs (hereinafter - USRIP).
On the basis of paragraphs. "e" clause 1 of the Rules in line 2b of the invoice shall indicate the identification number and code of the reason for registration of the taxpayer-seller. This rule does not say how to fill in the TIN and KPP of the seller if the goods (works, services) are sold through separate divisions of the organization.
From 10/01/2017 of the Government of the Russian Federation of 08/19/2017 N 981 in paragraphs. "e" of clause 1 of the Rules was amended, consisting in the addition of paragraph 6 of the following content: "When drawing up an invoice by a forwarding agent, developer or customer performing the functions of a developer, acquiring goods (works, services), property rights from one or more sellers from his name, the identification number of the taxpayer and the code of the reason for registering the taxpayer-seller (forwarder, developer or customer acting as developer) are indicated. That is, the innovations introduced in paragraphs. "e" of clause 1 of the Rules from 01.10.2017, do not change the procedure for specifying the TIN and KPP of the seller, provided that the taxpayer sells goods (works, services) through its separate subdivision. Also in paras. "e" of clause 1 of the Rules does not refer to the indication of a checkpoint on the invoice based on the data specified in the Unified State Register of Legal Entities.
According to the position of the authorized bodies, if an organization sells goods (works, services) through its separate subdivision, then invoices for shipped goods (work performed, services rendered) can be issued by separate subdivisions only on behalf of organizations. At the same time, when filling out invoices for goods (works, services) sold by the organization through its separate subdivision, in line 2b "TIN / KPP of the seller" of the invoice, the checkpoint of the corresponding separate subdivision should be indicated (Ministry of Finance of Russia dated May 18, 2017 N 03- 07-09/30038, dated 05/30/2016 N, dated 06/03/2014 N, dated 07/04/2012 N, dated 04/03/2012 N, dated 02/10/2012 N, dated 01/26/2012 N, dated 11/02/2011 N, Federal Tax Service of Russia dated 11/16/2016 N SD-4-3 / [email protected], letter of the Federal Tax Service of Russia dated 07/08/2014 N GD-4-3 / [email protected](posted on the website of the Federal Tax Service in the section "Explanations of the Federal Tax Service, mandatory for use by the tax authorities")).
By virtue of par. "l" clause 1 of the Rules in line 6b of the invoice shall indicate the identification number of the taxpayer and the code of the reason for registering the taxpayer-buyer.
This norm does not say which checkpoint to indicate to the seller when selling goods (works, services) to separate subdivisions of the buyer.
The Government of the Russian Federation dated 19.08.2017 N 981 from 01.10.2017 did not change the norm of paragraphs. "l" of clause 1 of the Rules, including does not oblige the seller to indicate the buyer's checkpoint, according to the data specified in the Unified State Register of Legal Entities.
In this regard, at the moment, it is possible to apply the clarifications of the authorized bodies on the issue under consideration, given before 01.10.2017.
According to the specialists of the financial department, in the case of the sale of goods (works, services) to a separate subdivision of the buyer, line 6b of the invoice "TIN / KPP of the buyer" indicates the checkpoint of the corresponding separate subdivision (Ministry of Finance of Russia dated 04.05. from 02/26/2016 N , from 09/05/2014 N , from 05/15/2012 N , from 04/13/2012 N , from 11/02/2011 N , from 01/14/2010 N ). A similar position is taken by the tax authorities (FNS of Russia for Moscow dated 05/19/2009 N 16-15 / 049391, dated 03/20/2008 N ).
At the same time, specialists of the Ministry of Finance of Russia believe that only in the case of the purchase of goods directly by the head organization (to its warehouse), which will later be transferred to a separate division, line 6b "TIN / PPC of the buyer" in the invoice indicates the PPC of the parent organization (Ministry of Finance of Russia dated 05/15/2012 N 03-07-09 / 55, dated 01/26/2012 N ).
Thus, if goods (works, services) are supplied (performed, rendered) to a separate subdivision of the buyer, then the supplier (contractor, performer) in line 6b of the invoice must indicate the TIN of the buyer and the KPP of the corresponding separate subdivision of the buyer.
At the same time, we note that the Tax Code of the Russian Federation does not directly define the seller's (buyer's) checkpoint as a mandatory requisite of the invoice. The need to indicate it in invoices is established by the Rules.
At the same time, acts of executive authorities, including the Government of the Russian Federation, cannot change or supplement the legislation on taxes and fees, that is, the norms of the Tax Code of the Russian Federation in general and the Tax Code of the Russian Federation in particular, which is directly established by the Tax Code of the Russian Federation.
Therefore, if we consider a possible incorrect indication of the checkpoint as an error in the invoice, then it does not prevent the tax authorities from identifying the seller, buyer of goods, the name of the goods, their cost, as well as the tax rate and amount of tax presented to the buyer, which is not a basis for refusing to deduction of VAT amounts (see, for example, the Seventeenth Arbitration Court of Appeal of March 11, 2012 N 17AP-1211/12, the Eleventh Arbitration Court of Appeal of January 21, 2013 N 11AP-16278/12, the Fifteenth Arbitration Court of Appeal of June 11, 2017 N 15AP -4606/17).

Prepared answer:
Legal Consulting Service Expert GARANT
Vakhromova Natalia

Answer passed quality control

The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service.

Question: Accounting for separate divisions in UT 10.3 and BP rev2

Good day to all.

Bases: Trade Management 10.3 and Enterprise Accounting (2nd edition)
The organization has two geographically separated warehouses Warehouse1 and Warehouse2. We decided to issue a separate subdivision at Warehouse 2. A separate division will not be allocated to its own balance sheet.
1. Question on accounting methodology in UT 10.3.
The database already keeps records and has Warehouse1 and Warehouse2. As far as I understand, it is not necessary to start a separate organization for a separate division? And the transfer of goods between departments is carried out by the Goods Movement document?
How to reflect the fact of movement in a separate division in printed forms of documents what is the checkpoint different? Is there a regular mechanism?
2. Keeping records in the accounting department of the enterprise (2 edition)
It's a dark forest for me. Is it necessary to switch to the KORP version for accounting by separate divisions? Share your experience.
3. When uploading data from the UT to the BP using regular means, what criteria determine which department the document belongs to? By the requisite "Subdivision" in the documents?

Thanks in advance for replies.

Answer:

One topic - one question, especially since the answer to one question depends on the solution of others

To account for separate divisions, you need to start organizations and use BP Corp. It is not obvious that you need such accounting, especially in UT

If we change the configurations, then it makes sense to look towards BP3.0 and UT11.2, where much more possibilities accounting for separate divisions (OP) by regular means

To select-print the checkpoint OP in UT10.3, you need to finish it - add to the units (and not to the warehouses, since the exchange with the BP) the details of the checkpoint. I will not develop this topic, because. I am a small supporter of the use of non-standard functionality

Without finishing (and switching to other configurations) - in the Counterparties directory, start your own counterparty (your) organization, i.e. with all the same data of the (parent) organization, but with the checkpoint of a separate division. For the user, you set this counterparty as the main consignor - it will be displayed by default in documents by default and written in printed forms.

Question: UPP substitution of the checkpoint of a separate subdivision in the UPD and SF

Hello.

We sell products to chains. They have separate divisions.

He started the counterparty "Head" and "Isolated" checked the box included in the holding and indicated the parent organization. They have the same TIN and legal address. But different checkpoints.

Then I draw up the Implementation. The "Head" counterparty is specified as the counterparty. As a consignee "Separated". When printing an SF or UPD, the checkpoint of the counterparty is taken, and not the consignee.

Somewhere I read that the checkpoint of the consignee ("Separate" counterparty) should be substituted.

Has anyone come across? Manually, you can specify by hyperlink in the document. And how can I make the checkpoint of the consignee automatically substituted?

Answer:

Em.
Yes, everything seems to work fine (well, at least the invoice, I don’t use UPD). Although my invoice printing is somewhat redone, so I can’t say how it works in the original.

Yes, the invoice must contain the checkpoint of the consignee.

There it is, the one that is isolated, in his card in the "Type" field, what is selected?

Question: Hierarchy of separate divisions in BP Corp 2.0

The exchange between ZUP 2.5 and BP Corp 2.0 is configured. The exchange is almost typical. In fact, only the document "reflecting wages in regular accounting" is unloaded from the ZUP.
The ZUP now has a hierarchy of subdivisions of this type: the parent (let's call subdivision A) has the "separate subdivision" flag enabled, while the subdivision itself (subdivision B) does not have this flag set. Those. structure of the form A -> B. When unloading into the BP KORP, the same hierarchy appears, but I noticed that when I try to write to the BP Corp of division B, the following message is written:
"The specified division is separate.
A group of separate subdivisions can only include a separate subdivision. "That is, the configuration prohibits making non-separated subdivisions inside a separate subdivision.
Maybe someone knows why such a restriction is set (and this restriction is not in the ZUP). It seems to me that just such a structure is more logical than when in separate subdivisions there are also separate ones inside ...
Well, since it was all somehow loaded into BP Corp, what kind of glitches might appear because of this?
Unfortunately, it is still quite far from the features of boo. accounting, so if possible, explain more clearly))
Thank you.

Answer:() the calculation of shares will be incorrect, because, as far as I remember, in all queries in all conditions in the queries there is "= &SeparateSubdivision", and not "IN HIERARCHY", etc.

() "When in practice they want this not to be the case, then they mark a separation in the program"
Who has this practice? Do methodologists of 1C firm?
Here, in order not to deal with such x .. it, but to normally distribute costs among actually existing divisions inside a separate one, sex with the program is required.

Question: Moving a separate subdivision to ZUP 3.1

Good afternoon.

There are two root divisions in the Subdivision directory, one of which is separate.
The cadres decided that it was time for this separate division to become part of another, not separate one - technically, simply transfer one to the other.

The question arose whether everything is so simple - how will this affect further accounting - on the calculation of salary, taxes, calculation upon dismissal, vacation, sick leave, and so on.

Are there any pitfalls, or can you just transfer one to the other and not worry?

Answer: When a cat has nothing to do...

Pass this on to your staff.

If the unit existed as a separate unit for a long time, then nothing needs to be redone, just because the tail is wagging the dog - the payroll of the current unit is already working in a separate unit and nothing changes for it.

And that the element of the subdivision directory itself will change its managerial, and not regulated, affiliation - from this it is neither cold nor hot.

Question: Boo. 3.0 CORP - no separate divisions

Hi all. I noticed that in one of the bases there are no separate units, although the configuration of KORP. There is a suspicion that he did not put some kind of unfortunate checkmark neatly hidden by the developers.
If we go to the subdivisions, then we cannot set the status of a separate one to it, and there is no grouping by them in the chart of accounts.

Although in other bases it is. For example here:

And I compared all the settings and looked in the configurator predefined in the plan of accounts, I can’t find the reason. I ask the gurus for help.

Answer: Tax office is set, found in the constants "Keep Accounting By Subdivisions" and put down "YES". In divisions, you can now select a separate one, but the selection for them did not appear in the account. Maybe there are other options?

Question: Payment from a separate division

Good afternoon. We have UT 10 10-3-36-1 (unmodified)

Question 1:
is there any mechanism in trade: when payment is made from a counterparty, and a separate division of this counterparty (with its own current account and checkpoint) picks up the goods, how to make sure that there is no gap between payment and goods ??
Question 2:
The question is the same, only the participants are a counterparty and a subsidiary.

Answer:

The head one, the one that usually pays, passes under the contract, and you indicate the separate one as the consignee for the documents.

Question: accounting 3.0 report 6-NDFL separate subdivision

1C:Enterprise 8.3 (8.3.6.2390)
Enterprise accounting, edition 3.0 (3.0.43.241)

How to make a 6-NDFL report for a separate division?

Employees have: the main unit, a separate unit.
A separate division is not allocated to a separate balance sheet.

In the form 6-NDFL, you can choose INFS.
But I can’t find a link between a separate subdivision and the IFTS. Can you tell me how to bind?

Answer: In the code of the report there is a division by Organization, KPP, OKTMO.

Question: Restriction of access rights for a separate subdivision

Greetings!

Accounting 3.0 CORP. Faced with the task: it is necessary to restrict access rights to separate divisions. I decided to use the standard functionality to restrict rights by organization. All separate subdivisions were entered into the directory of organizations with an indication of the parent organization, restrictions on the created organizations were assigned to users. However, it doesn't work. I began to look at the access restriction of the "Organizations" directory in the configurator, the following is written there:

// OrganizationRead
// Can be read if there is access to (by or)// Organizations // Parent organization of this organization// Any organization with an parent organization equal to the parent organization of this
So it turns out that sharing access in this way will not work if organizations have one head office? Has anyone come across? Is there any way to cheat?

Answer: Understanding constraint patterns. If I understand correctly, there is a restriction template used, and there is an addition to it, which is prescribed for each object separately. For example, for a directory of organizations, data access restriction has next view:

// OrganizationRead// Can be read if there is access to (by or ) // Organizations // The parent organization of this organization // Any organization with an parent organization equal to the parent organization of this #By ValuesExtended("Directory.Organizations", "Reading","", "LEFT JOIN
Software   //T.HomeOrganization<>VALUE(Reference.Organization.EmptyReference) //AND (   // T.HeadOrganization = DetachedSubdivisions.HeadOrganization // OR   // T.HeadOrganization = DetachedSubdivisions.Reference //)  //OR   //T.Link = DetachedSubdivisions.HeadOrganization T.Link = DetachedSubdivisions.Link", "", "Organizations", "T.Link", "OR (", "Organizations", "T.HeadOrganization","And", "","T.HeadOrganization<>VALUE(Catalog.Organizations.NullReference)", ") OR", "Organizations", "IndividualSubdivisions.Reference", "", "","","", "","","", ""," ","", "","","", "","","", "","","", "","","", "","","", "","","", "","","", "","","", "","","")
Those. the template "#ByValuesExtended" is used and then the condition for the parent organization is added to it. By commenting out the lines as shown above, I got the constraint I needed. But it turns out that this needs to be done for each configuration object and for each role that provides access to this object separately? Or am I misunderstanding something here?

The Ministry of Finance clarified how to fill out invoices when selling goods through separate divisions

If the organization sells goods through its separate division, then invoices for shipped goods can be issued by the branch only on behalf of the organization. At the same time, in line 2b "TIN / KPP of the seller" of the invoice, the KPP of the corresponding separate subdivision should be indicated. Such clarifications are contained in the letter of the Ministry of Finance of Russia dated May 18, 2017 No. 03-07-09 / 30038.

Officials remind that VAT payers should prepare invoices. Separate subdivisions are not VAT payers (Art. TC RF). At the same time, in accordance with the rules for filling out an invoice used for VAT settlements (approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137), line 26 "TIN / KPP of the seller" indicates the identification number of the taxpayer and the code of the reason for putting on account of the taxpayer-seller. Therefore, if an organization sells goods through its separate divisions, then invoices for shipped goods are issued in the name of the seller organization (in particular, name, address, TIN). At the same time, in line 2b it is necessary to reflect the checkpoint of the corresponding branch. But what if line 2b indicates the checkpoint of the parent organization? Will such an error be the basis for refusing to accept the buyer of this product for VAT deduction? The authors of the letter did not give a direct answer to this question. But at the same time, they recalled the provisions of paragraph 2 of Article of the Tax Code of the Russian Federation. According to this rule, errors in invoices that do not prevent the tax authorities from identifying the seller, buyer of goods (works, services), the name of goods (works, services), their cost, as well as the tax rate and the amount of tax presented to the buyer, are not grounds to refuse to accept VAT amounts for deduction.

Note that the checkpoint is not included in the number required details invoices (clause 5, article of the Tax Code of the Russian Federation). The absence of a checkpoint or an incorrect number does not interfere with the identification of the seller, and therefore cannot prevent the deduction of VAT by virtue of the provisions of paragraph 2 of Article TC RF. The same rule states that failure to comply with the requirements for an invoice that are not provided for in paragraphs 5 and 6 of Article of the Tax Code of the Russian Federation cannot be a basis for refusing to deduct. The validity of this approach is confirmed judicial practice(See "What Invoice Errors Don't Prevent Deductions: Recent Arbitration Cases").

However, in order to avoid disputes with the tax authorities, it is better to be guided by the above explanations of the Ministry of Finance. Therefore, those who bought goods (works, services) from branches should check whether the seller’s checkpoint is indicated correctly in the invoices. This can be done using special services that allow you to automatically compare data not only in invoices, but also in purchase / sales books and journals of received and issued invoices.

Whether to include a slash in the branch invoice. Can a branch employee sign an invoice for the director. Will they refuse to deduct VAT if the “head” checkpoint is indicated on the invoice? It is not uncommon for a company to purchase goods for the needs of a division. The head office can purchase products and then redistribute them to the branch (more on the nuances tax accounting internal transfer of property, see p. 56 of the current issue). Or immediately purchase goods for "isolation". The editorial office receives a lot of questions from subscribers with a request to clarify the procedure for issuing invoices if a company purchases goods for a division. In addition, despite many explanations from the departments, taxpayers doubt whether they fill out invoices correctly if the seller of the goods is a branch of the company.

Registration of an upd of a separate subdivision if the head pays

At the same time, when filling out invoices for goods (works, services) sold by the organization through its separate subdivision, in line 2b "TIN / KPP of the seller" of the invoice, the checkpoint of the corresponding separate subdivision should be indicated (letters of the Ministry of Finance of Russia dated 18.05.2017 N 03 -07-09/30038, dated 05/30/2016 N 03-07-09/31053, dated 06/03/2014 N 03-07-15/26524, dated 07/04/2012 N 03-07-14/61, dated 04/03/2012 N 03-07-09/32, dated 02/10/2012 N 03-07-09/06, dated 01/26/2012 N 03-07-09/03, dated 11/02/2011 N 03-07-09/36, Federal Tax Service of Russia dated 11/16/2016 N SD-4-3 / , letter of the Federal Tax Service of Russia dated 07/08/2014 N GD-4-3 / (posted on the website of the Federal Tax Service in the section "Explanations of the Federal Tax Service, mandatory for use by tax authorities")). By virtue of paragraphs. "l" p.

Registration of a separate division - step by step instructions 2018

The Tax Code of the Russian Federation in the invoice issued upon the sale of goods (works, services), the transfer of property rights, must indicate the name, address and identification numbers of the taxpayer and the buyer. and do not establish any specifics of filling them out when goods are shipped (services rendered, work performed) through a separate subdivision (separate subdivision) of the organization or when goods are received (services rendered, work performed) to the warehouse of a separate subdivision (separate subdivision) of the organization. Paragraph 8 Art.

Universal transfer document (upd) in 2018: form, sample

Which line to fill in - 8 or 9 - depends on how the contract is drawn up. If from the very beginning there was no condition on changing the cost, the seller fills in line 8 “I propose to change the price”.

If the contract already had a condition on the possibility of changing the cost of delivery, then the seller fills in line 9 “I notify about the change in cost”. In the first case (the seller filled out line 8), the buyer reflects his consent to the price change in line 12 “I agree with the price change”.

In addition, the buyer must complete lines 14 and 15. In the second case (the seller filled in line 9), lines 14 and 15 are optional.

But if the buyer fills them out, then he will be able to consider the received UKD as his internal accounting document (similar to an accountant's certificate), which will confirm the change in the cost of goods (works, services) received earlier.
Tax Code of the Russian Federation) (see the decisions of the Federal Antimonopoly Service of the North Caucasian District dated July 30, 2009 in case N A53-18001 / 2008-C5-46, the Federal Antimonopoly Service of the Moscow District dated July 14, 2010 N KA-A40 / 5923-10, dated 09/08/2011 N KA -A41 / 9713-11, of the Ninth Arbitration Court of Appeal of 18.07.2011 N 09AP-14445/11, of the Seventeenth Arbitration Court of Appeal of 11.03.2012 N 17AP-1211/12, of the Eleventh Arbitration Court of Appeal of 01.21.2013 N 11AP-16278 / 12, of the Fifteenth Arbitration Court of Appeal dated June 11, 2017 N 15AP-4606/17). The answer was prepared by: Expert of the Legal Consulting Service GARANTVakhromova Natalia The answer passed the quality control on November 2, 2017.

Attention

After all, entering additional information into the invoice is not a violation that can lead to a refusal to deduct VAT (Letters of the Ministry of Finance of Russia dated 04.23.2012 N 03-07-09 / 39 and the Federal Tax Service of Russia for Moscow dated 01.23.2009 N 19- 11/004827). We were unable to find official clarifications from departments and the position of the court as to who should sign the invoice on behalf of the head and chief accountant, if the document is issued by a division, and these employees work at the head office.

Info

We believe that any authorized employee of the unit can do this. How to number invoices issued on behalf of departments Svetlana Stepanova, accountant, Moscow

Orenburg: “I do accounting in a company that has two branches. I always numbered invoices in order. But recently they opened a new large store and hired a separate accountant there.
It turns out that I will not be the only one to draw up documents for shipment.
On the same day, Alfa's accountant issued UPD No. 15 to the separate subdivision of Hermes. UKD Depending on the purpose of use, UKD may have status 1 or 2.
If the organization is going to replace both the adjustment invoice and the primary accounting document, then the UKD must be assigned status 1 and fill in all the details required for the adjustment invoice. In addition, lines 8 “I propose to change the cost” or 9 “I notify about the change in cost”, as well as line 12 “I agree with the change in cost” must be completed.

Important

In the UKD with status 2, lines 8 (or 9) and line 12 must also be filled in. At the same time, in the part that duplicates the adjustment invoice, it is enough to fill in only those details that reflect changes in cost or quantitative indicators.

• 1 What do universal documents replace?
• 2 Purpose of universal documents
• 3 Who can use universal documents
• 4 What kind of operations can be used for
• 5 When can I use ACD?
• 6 Filling out universal documents

When shipping goods or transferring works, services, property rights, it is not at all necessary to draw up separately both an invoice and a transfer document (waybill, act, etc.). Currently, without any tax risks, they can be combined into one universal transfer document (UTD). After shipment, the cost of goods (works, services, property rights) may change. Such a change can be caused by an increase or decrease in either the price or the quantity (volume) of supplied resources.

The Ministry of Finance of Russia confirmed that neither the Tax Code of the Russian Federation, nor the Decree of the Government of the Russian Federation of December 26, 2011 N 1137 “On the Forms and Rules for Filling in (Maintaining) Documents Used in Value Added Tax Calculations” obliges the chief accountant to issue a power of attorney to sign invoices ( Letter of the Ministry of Finance of Russia dated October 21, 2014 N 03-07-09 / 53005). It turns out that any authorized person, and not just the head and chief accountant, can sign the invoice. In addition, according to the department, the invoice can be signed by one employee who has the right to sign on the basis of a power of attorney for both the head and the chief accountant of the organization. Similar conclusions are contained in the Letter of the Federal Tax Service of Russia dated June 18, 2009 N 3-1-11 /
Please note that if an employee of the company signs an invoice by proxy, it is more expedient to indicate the surname and initials of this person in the document.

It is a set of characters that is in addition to the usual TIN - tax identification number. An important feature of the registration code is that the same organization can have several checkpoints.

The reason for this is very simple - registration is sometimes carried out in several tax authorities and in different directions. In each case, an individual code of the reason for registration is formed.

So, the checkpoint is assigned:

• at the place of registration of the legal entity itself;
• at the place of registration of separate subdivisions;
• in the region where entity owns any property (real estate, cars).

An invoice is a strict reporting document necessary to reflect all the necessary information in accounting. It must necessarily indicate the corresponding checkpoint.