The invoice form has a regulated structure, which was approved by government decree No. 1137 dated December 26, 2011 (as amended on August 19, 2017). The form is necessary to organize accounting for both parties to the transaction - buyers and sellers. It confirms several operations at once:

• shipment of the consignment;
• the fact of provision of the ordered services;
• the reality of the work.

With its help, not only the transfer of products to the customer is recorded, but also its valuation. When an invoice is filled out, the sample cannot be changed by the company itself. All adjustments to the form can be carried out only at the legislative level. If the template is incorrectly designed and the data reflected in it is inaccurate, the buyer may face the problem of non-recognition of the claimed VAT deduction.

Mandatory invoice details

The document can be drawn up on paper or in electronic format. The latter option is permitted only subject to the consent of both parties and the technical ability of all parties to the transaction to organize an electronic document management system using up-to-date templates. The 2018 invoice contains the following set of mandatory details (Article 169, paragraph 5 of the Tax Code of the Russian Federation):

1. Designation of sequential numbering (numbers must be assigned in chronological order, but there is no penalty for violating the norm).
2. Date the form was issued.
3. Information identifying the parties to the transaction (names of participants in the relationship, their address information and identification numbers).
4. The names of the shipper and the person acting as the consignee, indicating their addresses.
5. The number assigned to the payment and settlement type of document (the norm is relevant when carrying out a transaction on prepayment terms).
6. An invoice is a form in which the names of the supplied commodity items and their measurements must be specified.
7. Designation of the scope of delivery or work.
8. Type of currency used for settlements.
9. The new form provides a column for entering the government contract identifier, if any.
10. The invoice, which can be downloaded on the Internet, must contain information about the price per unit of supplied products excluding tax (for the state type of regulated prices, the amount is shown with tax included).
11. The total cost of the subject of the transaction in full scope of delivery.
12. For excisable products, the amount of excise tax is allocated.
13. The amount of the applicable tax rate.
14. Total tax value for shipped goods.
15. Valuation including taxes.
16. The state in which the goods were produced and the details of the customs declaration are indicated. Such data is needed for products of foreign origin.
17. The invoice must contain product codes. Their designations are approved by the Commodity Nomenclature used for foreign economic activities of the countries of the Eurasian Economic Union. This indicator is necessary only for cases when products are exported outside of Russia, and the recipient is a person in a member state of the union. The norm was introduced in October 2017 by Government Decree No. 981 dated August 19, 2017.

Invoice: sample filling 2018

The provision of services and performance of work is accompanied by the preparation and issuance of invoices. In this case, not all columns in the document must be filled out. In relation to services, there is no concept of consignor and consignee, therefore a dash must be placed in the cells provided for their identification. For transaction items other than commercial products, it is sometimes problematic to select the correct units of measurement - in such situations they are allowed not to be specified. In the excise tax column when providing services, it is recommended to write “Without excise duty” instead of a dash.

Rules for filling out invoices in 2018:

• the name of the services provided in contractual documentation and invoices must be identical (letter of the Ministry of Finance of the Russian Federation dated July 26, 2011 No. 03-07-09/22);
• the date of issue of the form must correspond either to the day of delivery or fall within a five-day period after it;
• When entering the addresses of the parties to the transaction, you must enter them as indicated in the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs. If the contract specifies the actual addresses of the parties that differ from the registers, then it is recommended to indicate them in additional lines in the invoice, which does not contradict the rules for filling out invoices, provided that the form of the document is preserved. Thus, an invoice can contain two addresses of the parties at the same time - indicated in the register and specified in the agreement (letter of the Ministry of Finance of the Russian Federation dated December 21, 2017 No. 03-07-09/85517).

The law does not provide for separate numbering of different types of invoices. All initial, adjustment and advance documents must be recorded in chronological order. For convenience, it is allowed to add letter designations to the numeric code.

The final element of the document is signatures. The invoice, sample 2018, must be certified by the head and chief accountant of the legal entity. If the form is issued by an individual entrepreneur, then the right to sign is vested in him personally or a person authorized by him. To delegate authority to certify invoices, you must:

• issue an order to the management of the enterprise or issue a power of attorney;
• For individual entrepreneurs, such an opportunity is provided only through powers of attorney.

If it is necessary to make amendments to a previously issued document, an adjustment invoice is created (the form can be downloaded in Word). This form must contain a link to the original invoice.

The exchange of documents in electronic form between the parties to the transaction is possible if a qualified type of digital signature is available.

We are talking about an accounting document on the basis of which the purchasing organization accepts the obligations presented by the seller of goods, works, services, and also confirms the existence of property rights to receive a VAT tax deduction in the prescribed manner. The main definitions are enshrined in. You can download a sample invoice 2019 in the article

The invoice is drawn up according to a unified form approved by Government Decree No. 1137 dated December 26, 2011. On the first day of October 2017, changes came into force that corrected the old form of the form. Thus, Government Decree No. 981 dated August 19, 2017 made the following adjustments:

Field number	Old meaning	New meaning
Line No. 8	Identifier of the government contract, agreement (agreement)	Identifier of the government contract, agreement (agreement) (if any)
Box No. 1a	Missing in the old form	Product type code
Box No. 11	Number of customs declaration	Registration number of the customs declaration
Seller's signatures	Individual entrepreneur	Individual entrepreneur or other authorized person

An invoice should be issued in cases subject to VAT. For example, delivery of goods, sale of services, receipt of advance payment for goods sold.

An accounting document is issued exclusively in the established form, in accordance with the current procedure. Otherwise, the tax inspector will recognize the invoice as invalid and will not accept VAT deductions.

Invoice form 2019

Download invoice form in word 2019

Invoice form for payment 2019: free download in excel

We prepare the invoice correctly

The current procedure for filling out the 2019 invoice form is presented in Government Decree No. 1137 dated December 26, 2011. Officials have established a list of required details:

• for the Northern Federation for the shipment of products - the list is fixed in;
• for an invoice for an advance payment, when a document is issued for the transfer of an advance payment, - .

The document must be signed. The manager and chief accountant or other authorized persons have the right to sign. A document drawn up in electronic form must also be signed with an enhanced qualified electronic signature.

There are several ways to fill out the SF:

• freehand with blue, black or purple ink;
• printed version (on a typewriter or computer);
• some by hand, some on the computer;
• in electronic format.

When drawing up a document, follow the chronological order when assigning the date and numbering of the Federation Council.

The information in the new column No. 1a “Product Type Code” is filled out in accordance with the Commodity Nomenclature of Foreign Economic Activity, approved by decision of the Council of the Eurasian Economic Commission dated July 16, 2012 No. 54. This information is filled out only by exporting companies that import products into the territory of the EAEU. If the type of product is not in the Commodity Nomenclature of Foreign Economic Activity or it is impossible to determine it, then a dash is placed in the column.

Sample invoice 2019

Download free sample: new form, invoice 2019

Online invoice

The use of electronic invoice format can significantly simplify and speed up the document flow between buyer and seller. You can prepare a document online using free services or specialized programs on the Internet.

Current services for online invoice preparation:

• "Service-Online";
• “Everything for an accountant”;
• "BukhSoft.Online".

With these services, to start filling out an invoice, you only need to register your company on the site.

Errors in invoices

Errors when preparing an invoice can be divided into two categories:

1. Significant errors. All kinds of typos, clerical errors and inaccuracies that prevent identification of the buyer or seller. Examples of such inaccuracies may be an incorrect TIN, address, or an error in the name. Inaccuracies in the tabular part are also considered significant by the Federal Tax Service (products are incorrectly identified, incorrect information about the cost, quantity of goods). Since incorrect data distorts accounting and budget calculations.
2. Minor errors. These include inaccuracies that do not interfere with the identification of the product, buyer and seller. For example, an extra quotation mark or dash in the address or name of the organization.

If an error is discovered, you should rewrite the document or create a correction invoice. Otherwise, problems with the tax office cannot be avoided.

An invoice is a document used to accept submitted VAT amounts for deduction or reimbursement.

Invoices drawn up and issued in violation of the procedure established by the Tax Code of the Russian Federation cannot be the basis for accepting tax amounts presented to the buyer by the seller (and paid by the buyer) for deduction or reimbursement. Presenting additional requirements for filling out invoices is unlawful, therefore, in order not to let your customers and clients down, you should fill out the required invoice details very carefully and accurately.

Mandatory details of the document are given in paragraphs 5 and 6 of Art. 169 of the Tax Code of the Russian Federation.

The invoice form is given in Resolution No. 194.

In order not to suspend the work of the head and chief accountant of the organization, the signing of invoices at large enterprises is assigned to authorized persons by appropriate order.

In this case, instead of the surnames and initials of the head and chief accountant of the organization, after the signature it is necessary to indicate the surname and initials of the person who signed the relevant document. At the same time, if such an account also contains the surname and initials of the head and chief accountant of the organization, such a document should not be considered as drawn up in violation of the requirements of the Tax Code of the Russian Federation (letter of the Ministry of Finance of Russia dated July 26, 2006 No. 03-04-11/127).

Signatures must be original. Facsimiles are not permitted.

The invoice can be certified by the organization's seal. But this detail is not mandatory, although a document certified by a seal commands greater respect and reduces the likelihood of forgery.

If the invoice is issued by an individual entrepreneur (IP), then the details of the state registration certificate of this entrepreneur must be indicated.

The absence in the document issued by the organization of the details “Individual entrepreneur” and “Details of the certificate of state registration as an individual entrepreneur”, “Head of the organization” and “Chief accountant” is not a violation of the procedure for issuing invoices (letter of the Ministry of Finance of Russia dated July 26, 2006 No. No. 03-04-11/127).

The organization has the right to enter additional details in the invoice form. In this case, the modified form must be approved in the appendix to the order on accounting policies. In this case, the sequence of arrangement and the number of indicators of mandatory details should not change.

Invoices should not have any erasures or erasures. Corrections can only be made using the proofreading method. The correction method is as follows: the incorrect text or amounts are crossed out and the corrected text or amounts are written above the crossed out. Crossing out is done with one line so that the correction can be read. Corrections must be certified by the manager’s signature and the seller’s seal indicating the date the correction was made. In this case, we have a contradiction: the seal on the invoice itself is not a mandatory detail, but certification of corrections in it with a seal is mandatory (clause 29 of section IV of Resolution No. 914).

For a long time, the question remained relevant: is it possible to deduct VAT on invoices filled out using both typewritten and handwritten text? Despite the fact that arbitration courts have repeatedly recognized the legality of deducting VAT on such accounts (resolution of the Federal Antimonopoly Service of the North-Western District dated July 16, 2002 in case No. A26-1327/02-02-058/35), tax officials often refuse to recognize such a VAT deduction. At the same time, the tax authorities themselves created confusion. Thus, Deputy Head of the Department of Tax Administration of Russia for Moscow, State Advisor to the Tax Service A.A. Glinkin issued two letters on this topic: dated July 24, 2001 No. 02-11/33627 and dated September 3, 2002 No. 24-11/40771. In the first letter, a mixed method of filling out invoices is allowed. In the second letter, all handwritten entries included in the typewritten invoice are recognized as corrections (the procedure for making corrections in invoices is described above).

On July 1, 2004, the Department of Tax Administration of Russia for Moscow issued letter No. 24-11/43467 on the procedure for filling out invoices, which is based on a private letter of the Ministry of Taxes of Russia dated February 26, 2004 No. 03-1-08/525/18. the letters clarified that “changes in the external form of the invoice, including filling out the invoice combined (computerized and manually) should not violate the sequence of location and number of indicators approved in the standard invoice form by Resolution No. 914.” The Russian Ministry of Finance supported the position of the tax authorities and issued a letter reflecting a similar opinion, dated December 8, 2004 No. 03-04-11/217.

As amended by Decree of the Government of the Russian Federation dated May 11, 2006 No. 283, the Rules were supplemented with a provision allowing registration in

Since October 1, 2017, a new invoice form has been developed. A number of changes have been made to the form. In general, they are insignificant and did not affect the majority of sellers. In the article below you can download the current invoice form from 10/01/2017 in Excel and a sample of how to fill it out in 2018.

To deduct added value (VAT), a special invoice is used. This form is issued directly by the seller to the buyer - it must be provided within five days (from the date of shipment, receipt of advance payment). The invoice is subsequently subject to registration in the book of purchases and sales and transfer of data to the VAT return. The tax code regulates actions on this form.

Thus, Article 169 of the Tax Code establishes that a person who is a taxpayer in the country, acting as a seller or supplier, is obliged to draw up such forms for the buyer and collect them in established types of journals and accounting books. They directly record all trade transactions concluded between the seller and the buyer.

In 2017, the invoice form was changed twice. The first adjustment occurred on July 1, 2017. New conditions and procedures for the preparation of invoices were introduced. For the second time, changes occurred on October 1, 2017, and a number of adjustments were made to the form. The document that established new rules for filling out invoices and their new forms is Decree from the Government of the Russian Federation No. 981.

What has changed in the invoice form since October 1, 2017

An invoice issued by an entrepreneur in the status of a seller is issued to the buyer, who can deduct value added taxes in accordance with budget legislation. These types of documents are usually issued in paper form. However, with the buyer’s consent, the entrepreneur can issue them electronically. Both paper and electronic forms of invoices have changed.

From October 1, 2017, the changes in the invoice are as follows:

1. The previously established line No. 8 in July 2017, which was responsible for identifying a government contract or agreement, was edited based on the rules for filling out an invoice. The line is also supplemented in the form of words - if available.
2. In the separately established column 1A of the invoice, starting from October 1, 2017, a new code for the type of goods is established according to the established system of commodity nomenclatures of the EAEU. Data is entered only by those entrepreneurs who are engaged in exporting products, taking them outside the Russian Federation and the country of the established Eurasian Union. According to the old rules, this codification had to be indicated next to the name of the product itself. The same type of addition is set in the form of the corrected invoice. In such a document, column 1B is established.
3. The situation with the definition of column 11 has been clarified. The legislator has introduced a definition into the form as a registration number, which determines which numbers of the customs declaration must be entered in the column. Based on the adopted order No. 543, this registration action number is determined in the customs declaration by an official of the customs department. It is worth entering exactly this number, and not serial numbers for imported products;
4. According to the accepted definition, for businessmen in the status of individual entrepreneurs, the name of the line that is intended for signature has been clarified. This line of the new form now has the designation, individual entrepreneur or other authorized persons. It is also worth noting that only those who act under a notarized power of attorney have the right to sign the invoice form.

As of today, these are all the changes that relate to the adopted resolution and filling out a new invoice form for it.

If minor errors are made in the form, a corrected document is drawn up -.

Procedure for filling out the new invoice form in 2018

In addition to changes in the document form itself, some rules for filling it out have also changed since October 1.

Such changes include:

• According to the established line 2A of the invoice, a new procedure for filling out the address of the entrepreneur as a seller is now in effect. Now this address must be registered according to the data from the Unified State Register of Legal Entities or the Unified State Register of Individual Entrepreneurs, respectively, according to the organizational form of the entrepreneur himself. Previously, address data was entered either actual or at the place of registration of the entrepreneur himself.
• Additionally, clauses have appeared for such categories of persons who are in the status of a customer with the authority of developers, the developer himself, or a forwarder. This column is filled in for these persons who purchase goods on their own behalf.
• Also, when organizing transportation through a third party, forwarders must now prepare a consolidated invoice. When drawing up such a form, they must indicate in line 1 the date of compilation according to their chronology. Also, when filling out, they enter their own data, and not the current third party, in line No. 2. In gr. 1 forwarders must indicate each individual item for each of the sellers.
• At different points in the city. 1 now the developer or the entity endowed with these functions notes the definition of all works of goods and services. The data is taken from the invoice issued to such persons by sellers.

For today, these are all the changes that should be taken into account when filling out a new invoice form.

To complete a shipping invoice in 2018, complete the following fields at the top of the new form:

• 1 - No. and date of the form;
• 1a - filled in only when the original form is corrected;
• 2, 2a, 2b - seller’s details;
• 3 - details of the sender of the cargo, it is possible to coincide with the details from paragraphs 2-2b, then it is written “he”;
• 4 - details of the recipient of the cargo;
• 5 - information about the payment slip on the basis of which the goods were paid for should be filled in when receiving an advance payment;
• 6, 6a and 6b - buyer’s details, possible coincidence with the data from clause 4;
• 7 - information about the currency in which the amounts in the invoice form are expressed;
• identifier - filled in in the order indicated above (only for government contracts).

The table is filled in in the following order.

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What you need to know about the Invoice

What is an Invoice?

Invoice is a document that serves as the basis for the buyer to accept the goods (work, services), property rights presented by the seller (including the commission agent, agent who sells goods (work, services), property rights on their own behalf) tax amounts for deduction.

Invoices are the basis for accepting tax amounts presented to the buyer by the seller for deduction.

Invoice dated October 1, 2017

The Invoice form has changed since October 1, 2017, a new column "Product Type Code" has been added.

Invoice dated July 1, 2017

The Invoice form has changed since 07/01/2017, a new line “Identifier of the state contract, agreement (agreement)” has been added.

Landscape or portrait format of the Invoice

The invoice can be printed both horizontally and vertically. There are no established standards for the layout of the sheet when printing an Invoice, therefore it can be printed in landscape or portrait format. It all depends on the capabilities of the program and the printing parameters.

There is a unified form of the Invoice, approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137.

The invoice is created in two copies, one for the seller and the other for the buyer.

Rules for filling out an invoice

When filling out the Invoice, you must follow the rules and indicate all data in accordance with the constituent documents. An invoice filled out with irregularities or missing data is not recognized by the Tax Authorities and is not applied to VAT deduction.

Upper part of the Invoice (header)

• Number and Date. The number must correspond to the numbering of documents approved in the accounting policy of your organization. The date indicated is current at the time of creation of the Invoice.
• Correction and Date. The correction number must correspond to the document numbering approved in the accounting policy of your organization. The date indicated is current at the time the Invoice is corrected. When drawing up an Invoice, before making corrections to it, a dash is placed in this line.
• Count Salesman, the full and abbreviated name of the legal entity or individual entrepreneur (seller) is indicated.
• Count Address, the full address (with index) of a legal or individual entrepreneur (seller) is indicated.
• Count Seller's INN/KPP, indicate the TIN and KPP of the legal entity (seller). An individual entrepreneur indicates only the TIN.
• Count Shipper and his address, the full and abbreviated name of the legal entity or individual entrepreneur (shipper), as well as its full address (with index) is indicated. If the Invoice is drawn up for services performed (rendered) or property rights, then a dash is placed in this line.
• Count Consignee and his address, the full and abbreviated name of the legal entity or individual entrepreneur (consignee), as well as its full address (with index) is indicated. If the Invoice is drawn up for services performed (rendered) or property rights, then a dash is placed in this line.
• Count To payment and settlement document No., indicate the number and date of the payment document (payment order) or cash receipt.
• Count Buyer, the full and abbreviated name of the legal entity or individual entrepreneur (buyer) is indicated.
• Count Address, the full address (with index) of a legal or individual entrepreneur (buyer) is indicated.
• Count INN/KPP, indicate the TIN and KPP of the legal entity (buyer). An individual entrepreneur indicates only the TIN.
• Count Currency: name, code, the name of the currency and its code are indicated in accordance with the OKV classifier. The specified currency must be the same for all listed goods (works, services), property rights.
• Count Identifier of the government contract, agreement (agreement), indicates the identifier of the government contract, agreement or agreement. If there is no government order in the invoice, then a dash is added.

Invoice for services If the Invoice is drawn up for services performed (rendered) or property rights, then two columns " Shipper and his address" And " Consignee and his address" are not filled in, you can put a dash ("-") or a triple dash ("- - -"). If, when drawing up an invoice for services, you still fill in these two columns, then this will not be an error. In this case, this information will be additional information to the required details and cannot serve as a basis for refusing to deduct VAT.

List of goods and services in the Invoice

Table with a list of goods and services is filled with data according to the column headings.

• Column 1 - Name of product, the name of the product, work and service is indicated.
• Column 1a - Product type code, when exporting goods abroad, indicates the HS code, otherwise a dash is added.
• Column 2 and 2a - Unit, the name and code of the unit of measurement of the product or service is indicated, in accordance with the OKEI classifier. If there are no indicators, a dash is added.
• Column 3 - Quantity (volume), indicates the quantity of goods, works and services. If there are no indicators, a dash is added.
• Column 4 - Price (tariff) per unit of measurement, the price per unit of goods is indicated without VAT. If there is no indicator, a dash is added.
• Column 5 - Cost of goods (works, services), property rights without tax - total, indicates the amount of the product excluding VAT.
• Column 6 - Including the amount of excise tax, indicates the amount of excise tax on excisable goods. If there is no indicator, “without excise tax” is indicated.
• Column 7 - Tax rate, the tax rate is indicated (for example, 0%, 10%, 18%). For operations specified in clause 5 of Art. 168 of the Tax Code of the Russian Federation is indicated “without VAT”.
• Column 8 - Tax amount due to buyer, the VAT amount is indicated. For operations specified in clause 5 of Art. 168 of the Tax Code of the Russian Federation is indicated “without VAT”.
• Column 9 - Cost of goods (works, services), property rights with tax - total, indicates the amount of goods, works, services including VAT.
• Column 10 and 10a - Country of origin of goods, the name and code of the country of origin of the goods are indicated in accordance with the OKSM classifier. For goods produced in the Russian Federation, a dash is added.
• Column 11 - Registration number of the customs declaration, the number of the customs declaration is indicated. For goods produced in the Russian Federation, a dash is added.

Total payable— the sums of numbers in columns No. 5, 8 and 9 are summed up.

Bottom of the Invoice (footer)

The lower part contains the signatures of the responsible persons:

• Head of the organization or other authorized person— the full name and signature of the head of the organization or other authorized person is indicated.
• Chief accountant or other authorized person— the full name and signature of the chief accountant or other authorized person is indicated.
• — the full name and signature of the individual entrepreneur are indicated, and the details of the certificate of state registration of the individual entrepreneur are indicated.

In organizations, in addition to the manager and chief accountant, a “other” authorized person can sign, but only with a valid intra-organizational order with the right to sign accounting documents.

An individual entrepreneur signs only in one column Individual entrepreneur.

Invoice "Without VAT"

Goods and services not subject to VAT From January 1, 2014, when performing transactions that are not subject to VAT, in accordance with Art. 149 of the Tax Code of the Russian Federation, there is no need to issue Invoices, keep logs of received and issued Invoices, purchase books and sales books. Changes have been made to clause 5 of Art. 168 of the Tax Code of the Russian Federation and paragraph 3 of Art. 169 of the Tax Code of the Russian Federation.

Please note that 0% VAT and "Without VAT" are not the same rate, and each is applied for its own purpose. When performing transactions with a zero rate, indicating 0% VAT in the Invoice is mandatory.

Thus, there is no need to issue invoices for goods and services “Without VAT” from January 1, 2014. But at the request of the counterparty, you can issue an Invoice “Without VAT”; this is not a violation. The requirement to issue an Invoice “Without VAT” can be presented by budgetary and government institutions. According to the specifics of their work, the treasury cannot make a payment without presenting an invoice.

Place of printing in the Invoice

Stamp on the Invoice On the invoice no stamp is applied. Place for printing not provided in an approved unified form.

Forms of Certificates of work performed, services rendered, non-exclusive rights, reconciliation