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In the 2016 invoice, new additional fields appeared: name and currency code, unit of measurement code and code of the country of origin of the goods.

Invoice- this is a document of a strictly established form, which is issued by the seller to the buyer after the goods are released and serves as the basis for deduction or reimbursement of value added tax. An invoice is the primary accounting document for tax accounting purposes. When selling goods, invoices must be issued by suppliers no later than five days from the date of shipment of the goods. Read also Product sales volume >>
The new form was approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137.

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TORG-12

Filling out a new sample invoice

Line 1 - serial number (numbering with an accrual total for the year), the date of compilation may coincide with the date of shipment (date in the TORG-12 invoice) or be greater (the invoice must be issued no later than five calendar days from the date of shipment). One invoice can be issued for several deliveries (invoices).

Line 1a - the number and date of correction of this invoice, if it has been adjusted. If there were no corrections, then a dash is added.

Line 2 - full or abbreviated name of the organization or full name of the individual entrepreneur.

Line 2a - the legal address of the organization in accordance with the constituent documents or the address of the place of residence of an individual entrepreneur according to registration.

Line 3 - full or abbreviated name of the shipper's organization, postal address with zip code from where the cargo was sent. If the shipper is the buyer, then it is written “He is the same” or as in lines 2 and 2a.

When drawing up an invoice for work performed or services rendered, line 3 is not filled in.

Line 4 - full or abbreviated name of the consignee's organization, postal address with zip code where the cargo is sent. May match lines 6 and 6a. When issuing an invoice for work performed (services provided), a dash is placed in this line.

Line 5 - number and date of drawing up the payment order or cash receipt.

Line 7 - name of the currency, its digital code (for example, the code of the Russian ruble is 643).

When selling its products, the payer company must include the appropriate amount of value added tax (VAT) in the invoice. An invoice is an accounting document through which a company can accept this tax for reimbursement or deduction.

This opportunity is provided only by a correctly filled out form according to the established form.

Procedure for issuing invoices in 2019

An invoice is required in case of payment of VAT to the state. Firms that are not VAT payers do not issue it.

According to the law, the countdown begins from the moment:

• receipt by the buyer of the goods;
• payment for these goods.

The form can be generated either in electronic format or submitted on paper.

If the last day for filling out the document is a non-working day, the deadline is postponed to the next weekday. Receiving money as an advance payment also involves creating a corresponding invoice.

There are cases when the seller can create at the end of the month one document for all products sold; this is possible if the company’s activities involve constant sales volumes to one buyer. Examples of this type of activity are the daily delivery of products or the sale of communication services.

Such a seller issues an invoice every month before the 5th. In addition, one form for several sales documents can be generated if, within 5 days after the first sale, the seller has issued several more sales documents for this buyer. One invoice can be issued within five days.

In retail sales, in the case of cash payment, VAT is not highlighted as a separate line on price tags, checks and other forms; it is included in the price; creating an invoice is not required. For non-cash payments, an invoice will be required, but it can be issued in one copy at the end of the tax period.

Rules and features of filling out an invoice in 2019

A correctly drawn up document is the main requirement for subsequent accounting for the purpose of calculating VAT. The document has a certain form established by the state.

The formation of an invoice is divided into 2 parts:

1. Drawing up the header of the document.
   Here you must indicate the number of the document or its correction, the number of the payment document, the code and name of the currency in which the transaction takes place, information about the consignor and consignee.
2. Filling out the table section.
   The tabular part is filled in with information about the product, its unit of measurement, price and cost with and without tax, and tax rate.
   In this part, you should indicate the name of the unit of measurement of the product and its code from OKEI; if such a unit is not in the classifier, then a dash is added.
   When compiling, make sure that the name of the product is the same in all documents.

Line by line filling looks like this:

• • 1 - number and date of document preparation;
  • 2 - name of the company selling the product;

• 2a - company address;
• 2b - registration code;
• 3 - information about the shipper, if it is a seller, put “he”;
• 4 - data about the consignee;
• 5 — information about the payment document;
• 6 — name of the purchasing company;
• 6a - address of the company buying the goods.

In the table in paragraphs 1 to 11 you must indicate:

• 1 - name of goods;
• 2 - their unit of measurement;
• 3 - number of goods sold;
• 4 - price set by sellers per unit of goods sold;
• 5 - calculated cost excluding VAT;
• 6 — excise tax amount;
• 7 — tax rate;
• 8 - the amount of VAT for the entire volume of goods;
• 9 — cost including VAT;
• 10 - country of origin, it must be indicated if the goods are not made in Russia;
• 11 - number of the declaration received at customs.

The document is signed by the manager and accountant. The last signature may not be there if the company’s staffing table does not provide for such a position.

Electronic invoices: changes 2019

The obvious advantage of document flow in electronic form is efficiency. If previously it took a lot of time to exchange documents between companies located in different regions, then with the possibility of electronic exchange, it only takes a couple of minutes.

In addition, postal and office costs are significantly reduced.

Firms that decide to carry out electronic document management should take into account that on April 1 of this year, an order containing new rules for exchange in electronic format came into force. The previously published order regulating this area has become invalid.

According to the new government order:

1. All forms in electronic form are certified by a qualified digital signature (CEDS).
   The electronic digital signature has been replaced by a qualified analogue quite a long time ago, and now this is reflected in law.
2. There is no longer a requirement to send a receipt notice, but if necessary, such a notice can be sent to the seller.
3. It is now possible to send additional data to the invoice;
4. Amendments to the code suggest a change in concepts when issuing electronic invoices; instead of the term “invoice in electronic form,” “invoice in electronic form” will be used.

Find out from the video whether it is possible to create one invoice for a number of services.

When to Apply Adjustment Invoices

An adjustment invoice is generated if the cost of products sold has changed.

It is necessary if you have changed:

• prices of goods;
• number of goods sold;
• prices and quantities at the same time.

It is important not to confuse an adjustment document with correcting an existing one. The first one is set if it is necessary to adjust the amount of tax liabilities; corrections can be made if gross errors or typos were discovered in the compiled document.

Errors can also be made in correction forms; they are corrected in the same order as regular ones.

Cases in which a correction invoice is required:

1. The seller provides a discount that reduces the cost of goods.
2. The buyer received the wrong quantity of the product.
3. The buyer did not take it into account and returned part of what was sold.
4. The cost of goods has increased in accordance with the seller’s terms, for example, if the price depends on the payment term.
5. There was a markdown of goods due to product quality.
6. The cost of work has increased due to rising prices for materials.

Adjusting tax liabilities does not always entail the formation of an adjustment document:

• When accepting a low-quality product for return, the seller should not generate an adjustment document; in this case, a reverse sale procedure takes place, the buyer acts as a seller and generates a regular document;
• in case of returning previously accepted goods, the buyer independently creates the corresponding document.

An adjustment invoice is created by the seller no later than 5 days after the creation of documents indicating a change in value. It, like a simple invoice, is drawn up in two copies, on paper or electronically.

It is permissible to draw up one adjustment document for several previously issued ones. There is no special procedure for recording purchases and sales in the book, so the rules of normal registration should be applied to such documents.

Features of advance invoices

When receiving payment or partial payment for goods that will be sold later, the seller is required to create an invoice for the advance payment. An interesting situation arises if the products were shipped within five days after payment.

The opinions of the Ministry of Finance and the tax office in this case differ: the legislative body has issued several clarifications stating that in this case one invoice can be issued. The tax authorities do not agree with this opinion and argue that this is categorically impossible to do.

In this case, it is still better to listen to the opinion of the tax authorities so that you do not have to prove the opposite point of view in court.

The document is not created in the following cases:

• goods sold are not subject to VAT;
• goods sold are taxed at a zero rate;
• if the duration of production of goods sold exceeds six months;
• companies exempt from VAT.

In general, the preparation of advance invoices is subject to the same rules as the formation of regular ones, but there are some nuances:

• in the sections “consignee” and “shipper” you need to put a dash;
• It is necessary to enter data on the payment document, cash or bank; if the advance is provided in the form of offset, promissory note and other non-monetary options, then a dash is also placed in the column;
• information on the price, quantity, origin of goods sold is not filled in;
• the tax amount will be calculated by multiplying the advance amount by the estimated tax rate in the format 10/110 or 18/118.

If over the course of one day the buyer gradually made advance payments, then all these payments will be recorded in one document. If the invoice is issued after shipment, it must list the numbers of all payment documents related to this advance payment.

Companies that receive advances from customers for ongoing supplies, such as telecommunications firms, can issue an invoice at the end of the month, reducing the advance by the number of services provided.

How are invoices numbered starting from 2018?

The format for numbering invoices has not been established; the company can independently adopt it by enshrining it in its accounting policy. The main condition is the uniqueness of the numbers and their assignment to forms in continuous ascending order. The purpose of the unified numbering is to combat those who extract certain documents retroactively.

The new rules provide a clear definition of cases that allow the use of composite numbers:

• the document is presented as a separate division;
• the sale was made by a trustee or a member of a simple partnership.

Although this will not cause a refusal to deduct, it is better not to use the dividing line in other cases.

Since there is no special form of invoices for advance payments, their numbering is carried out for all invoices in the company. If necessary, a letter designation in the form of the AB prefix can be added to the advance forms.

The law does not provide for any criminal or administrative liability for incorrect numbering.

An invoice is generated for each document of sale of goods subject to VAT. Legislative acts impose strict requirements for completion and numbering.

Correctly filling out this document will help the buyer to deduct tax, so it is important to know and understand the basic rules for its formation.

If it is necessary to adjust tax obligations, an adjustment document can be issued, the preparation of which also has certain rules.

What is an invoice and why it is needed can be found out in the video.

In contact with

New form "Invoice" officially approved by the document Appendix No. 1 to the Decree of the Government of the Russian Federation of December 26, 2011 N 1137 (as amended by the Decree of the Government of the Russian Federation of August 19, 2017 No. 981).

More information about using the "Invoice" form:

• Filling out an invoice according to the new rules: which counterparties’ demands are justified and which are not

  We do not see invoices filled out in this way. The invoice must have the line... RF). However, errors in invoices and adjustment invoices that do not interfere with the tax authorities... Russian Federation). As part of the mandatory details of the invoice (adjustment invoice) from July 1, 2017 ... the procedure for filling out the relevant lines of the invoice. Address in the invoice From the literal interpretation of the provisions... and the columns from the approved form of the invoice, adjustment invoice (clause 9 of the Rules, ...

• Errors in invoices: how to fix?

  Tax Code of the Russian Federation errors in invoices and adjustment invoices that do not prevent the tax authorities from... filling out the invoice). If corrections are made to an invoice for which a correction invoice was previously drawn up..., in the corrected invoice the data... accounting for the purchase in the presence of the specified invoice. The corrected invoice is recorded in the purchase ledger...

• Preparation of invoices by a broker when purchasing goods on the exchange

  Supplier of petroleum products) invoices, the intermediary broker issues two copies of the invoice and numbers... the chronology of the invoices he issues. The broker indicates the date of the invoice issued by the seller... the cost of purchased petroleum products in the invoice of the supplier of petroleum products may exceed the quantity... from the supplier of the invoice in the journal of received and issued invoices (part of... and issued invoices . In this document an invoice is posted for the commission...

• On issuing invoices when applying the simplified tax system

  Own initiative) invoice with allocated VAT. Moreover, they do not need such invoices... 17338). The specified consequences of issuing a “simplified” invoice with allocated VAT (payment of tax... indicated that the VAT reflected in the invoices issued upon sale by the organization applying... the buyer’s application of VAT deduction on invoices issued by the seller by exempt transactions... in the use of deductions based on invoices issued by the seller. Emphasis on...

• Filling out invoices in a new way

  Saving the invoice form. But the Rules for filling out an adjustment invoice applied to... tax. Save your invoices. The order of storing invoices and some other... has been adjusted. Initial, adjustment and corrected invoices, confirmations from the electronic document management operator, ... notifications to buyers of receipt of an invoice (including adjustments, ... by the seller of invoices in electronic form, the client must store invoices issued.. .

• Preparation of invoices: first half of 2017

  Each buyer receives a single adjustment invoice. The buyer uses this invoice to receive a deduction... Tax Code of the Russian Federation errors in invoices and adjustment invoices that do not interfere with tax authorities under... Tax Code of the Russian Federation, when issuing an invoice by an individual entrepreneur, the invoice is signed by an individual entrepreneur or. .. clause 6 of the Rules for filling out an invoice, the first copy of the invoice drawn up on paper...

• On the calculation of VAT and issuance of invoices in the case of performance of work not provided for in the contract

  Originally generated invoice? Issue a correction invoice? Issue the customer a second regular "shipping" invoice on... the original invoice? Issue a correction invoice? Issue the customer a second regular “shipping” invoice on... in invoices. According to clause 7 of the Rules for filling out invoices, corrections to invoices are made... the invoice issued to the customer of the work. On the use of adjustment invoices. Article 10...

• Is it necessary to reflect invoices marked “excluding VAT” in the purchase ledger?

  Obliged to draw up an invoice, keep logs of received and issued invoices, books... the provisions defining the specifics of drawing up invoices for the sale of goods (works, ... departments, a ban on drawing up invoices for the implementation of exemptions from taxation... provides for the issuance of an invoice, it can be assumed that the execution of such an invoice does not correspond... to the registration of such invoices, we believe that the received invoices may be...

• VAT and invoices in 2017

  Two or more invoices, but in practice the number of invoices may exceed... sales. Changes in the design of invoices The invoice must indicate the code of the type of goods... to the client. This is a consolidated invoice. Now the forwarder can re-issue invoices, then in the column... the time comes to issue a consolidated invoice, that is, the received invoices are broken down by investor... In the Journal of received and issued invoices, invoices received before the due date are recorded change...

• When purchasing an invoice without extra zeros in the number (152 instead of 000152), will this be an error?

  Tax consequences. Rationale for the position: An invoice is a document that serves as the basis for... Resolution N 1137)), numbers are assigned to invoices in chronological order (in ascending order... the seller's invoice numbers appear before the numbers when reflecting the invoice in the book purchases... Tax Code of the Russian Federation errors in invoices and adjustment invoices that do not prevent the tax authorities... from the procedure for generating serial numbers of invoices issued by the seller upon sale...

• What happens if the “simplified” person issues an invoice?

  Counterparties regarding the provision of invoices. However, the provision of invoices may lead to the need... for counterparties to provide invoices. However, providing invoices may result in the need...you still need to issue an invoice. "Simpler" must issue an invoice, if the company acts... in which the invoice is issued, it is necessary to pay tax to the budget. The invoice is actually...

• On VAT deduction based on the technical customer’s consolidated invoice

  To the developer-investor and co-investor: consolidated invoice; copies of primary documents confirming... acceptance of services provided, invoices); copies of invoices issued by sellers (suppliers and... and copies of invoices) were submitted to the company simultaneously with the consolidated invoice; the contract does not... directly contain primary documents and invoices. The listed circumstances allowed the arbitrators... in the absence of: a consolidated invoice; copies of primary documents and invoices; acceptance certificate...

• New form of invoices from 10/01/2017

  Article 169 of the Tax Code of the Russian Federation, an invoice is a documented basis, ... July changes affected the form of an invoice and an adjustment invoice. These changes were spelled out... character. The new rules for filling out an invoice provide for entering an identifier into the form... . These provisions apply if the invoice is prepared by the freight forwarder, developer or customer... called, "consolidated" invoices, which require third party carrier invoice information. ...

• Is it possible to deduct VAT on an outdated invoice after 07/01/2017?

  Document. Rationale for the position: Let us recall that an invoice is a document serving as the basis for... July 2017, invoices and adjustment invoices must indicate the identifier... ;, both in the invoice form and the adjustment form invoices. In our opinion... .2017 is a mandatory detail of the invoice form, in the absence of an identifier this... in the previous format (format of an adjustment invoice used in tax calculations...

• On the preparation by the developer of invoices for co-investors and shareholders

  In these situations, should we issue invoices for co-investors (shareholders)? Reissuing invoices in 2019... answered like this. The procedure for issuing invoices by the developer or customer performing the functions... data of invoices for construction and installation work issued by contractors, and the summary data of invoices... (to the investor). In other words, when re-issuing invoices to shareholders (investors), the developer indicates those... which are reflected in the invoices he received, issued by contractors, suppliers and...

2017

From July 1, 2017, the invoice form will change. See sample and form below. In the new line 8 “Identifier of the state contract, agreement (agreement)” from July 1, 2017, it is necessary to indicate the identifier of the state contract for the supply of goods (performance of work, provision of services), agreement (agreement) on the provision of subsidies from the federal budget to a legal entity, budget investments , contributions to the authorized capital.

Since 2017, registration certificates have not been issued. Instead of the details of the state registration certificate of this individual entrepreneur, they enter data from the Unified State Register of Entrepreneurs in the form No. P60009.

General requirements

An invoice is the only document on which you can claim a VAT deduction (clause 1 of Article 172 of the Tax Code of the Russian Federation). A cash receipt with the VAT amount allocated will not work.

The Federal Tax Service launched the service “checking the correctness of filling in invoices” in test mode

An invoice can be issued even for transactions not subject to VAT (for example, under the simplified tax system). After all, the Tax Code gives the right not to draw up a tax return, but it also does not prohibit it, you just need to enter “Without VAT” (letter dated November 7, 2016 No. 03-07-14/64908).

There is no need to include transportation services in the invoice for goods (Letter of the Ministry of Finance dated April 13, 2016 No. 03-07-09/21127).

If you need to cancel an invoice (for example, the document was issued prematurely), then the customer needs to write a letter stating that the invoice was issued incorrectly. To cancel an entry in an (adjustment) invoice, you must use new pages in the purchase ledger for the quarter in which you made the incorrect entry. (letter dated December 26, 2016 No. 03-07-09/77996).

Invoices must be issued within 5 business days of shipment or service. The day of shipment is also included in this period (letter of the Ministry of Finance dated October 18, 2018 No. 03-07-14/74899).

If prepayment and shipment of goods occur within 5 calendar days, i.e. occur in the same tax period, the seller may not issue an invoice for the advance payment (Ministry of Finance of Russia in letter dated November 10, 2016 No. 03-07-14/65759).

Suppliers and buyers have different approaches to calculating VAT. The supplier charges VAT on the dates when all advances are received and shipment occurs. The buyer reflects VAT on the dates specified in the invoices (you can also reflect invoices of the reporting quarter received after the end of the quarter but before filing the declaration).

Replace the primary with an error with a new one prohibited by the accounting law. Corrections need to be made. (letter of the Ministry of Finance dated October 23, 2017 No. 03-03-10/69280).

Electronic

The invoice must be issued either in both electronic form or in paper form. It is unacceptable that one person has an electronic copy, and the other has a paper copy.

Blank form

Advance invoice. For the lack of an advance invoice, inspectors can fine the company 10 thousand rubles. If these documents were not completed for two or more quarters - 30 thousand rubles. If the seller ships the goods within 5 days, then an advance invoice is not issued (clause 3 of Article 168 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated January 18, 2017 No. 03-07-09/1695).

You can automate the process using . 30 days there are free, you can generate documents during this time. Generate and report VAT via the Internet.

How should separate units issue?

Separate companies must issue invoices on behalf of the parent organization and, at the same time, indicate their KPP in line 2b “TIN/KPP of the seller” (Letter of the Ministry of Finance dated May 18, 2017 No. 03-07-09/30038).

Line 1 “SF date”

The date of drawing up the invoice must be no earlier than the date of drawing up the primary document.

Line 1a “Number and date of correction”

The line is filled in only if a corrected invoice is drawn up: the line indicates the serial number and date of correction. If corrections are not made to the invoice, then a dash is placed in this line.

Line 2 “Seller”

Based on the constituent documents, enter the abbreviated or full name of the legal entity - the seller, for an individual entrepreneur - full name.

Line 2a “Address”

Based on the constituent documents, the location of the legal entity - the seller is entered; for an individual entrepreneur - the place of residence. From October 1, 2017, the address must be taken from the Unified State Register of Individual Entrepreneurs or the Unified State Register of Legal Entities (), and not from the constituent documents. By the way, the address can be abbreviated as “street.” "G." etc. (letter of the Ministry of Finance dated October 20, 2017 No. 03-07-14/68778).

Line 2b “TIN/KPP of the seller”

Enter the taxpayer identification number, as well as a code explaining the reason for registration of the taxpayer-seller

Line 3 “Consignor”

If the Seller and the Shipper are the same person, the entry "same" is entered. If the invoice is drawn up by a tax agent or for the performance of work (provision of a service), a dash is placed in this line.

Line 4 “Consignee”

Full or abbreviated name, address, in accordance with the constituent documents. If the invoice is drawn up by a tax agent or for the performance of work (provision of a service), a dash is placed in this line.

Employees who signed the invoice can indicate their positions on them. By the way, the address can be abbreviated as “street.” "G." etc. (letter of the Ministry of Finance dated October 20, 2017 No. 03-07-14/68778).

Line 5 “To the payment document”

If an invoice is drawn up upon receipt of payment, partial payment for future deliveries using a non-cash form of payment, a dash is placed in this line.

Line 7 “Currency”

Digital code for OK currencies (Resolution of the State Standard of Russia dated December 25, 2000 N 405-st). If payment under the agreement is provided in rubles in an amount equivalent to a certain amount in foreign currency or cu, then the ruble and its code 643 are indicated as the name of the currency. Important! In USD an invoice cannot be generated. Euro-978, US dollar - 840

IN new line 8 “Identifier of government contract, agreement (agreement)” from July 1, 2017, it is necessary to indicate the identifier of the state contract for the supply of goods (performance of work, provision of services), agreement (agreement) on the provision of subsidies from the federal budget to a legal entity, budget investments, contributions to the authorized capital. If you do not have information about the identifier, then the line can be left empty (letter of the Ministry of Finance of Russia dated 09/08/2017 No. 03-07-09/57870).

Graphs:

Column 1 “Product name”

Enter the name of the goods (shipped or supplied), a description of the services provided or work performed, and the transferred property rights. If partial or full payment has been received for the upcoming delivery of goods (provision of services, performance of work), transfer of property rights, then write the name of the goods supplied, a description of services and work, and property rights. A name in a foreign language is not allowed (letter of the Federal Tax Service dated December 10, 2004 No. 03-1-08/2472/16). Although the Ministry of Finance believes that the Name of the product may be in a foreign language (Letter of the Ministry of Finance of the Russian Federation dated May 18, 2017 No. 03-01-15/30422) it is better to translate into Russian.

Column 1a “Product type code”

From October 1, 2017. Fill out only those companies that export (export) goods to Belarus, Kazakhstan, Armenia or Kyrgyzstan (Resolution No. 981 dated August 19, 2017).

Column 2 “Code”

Columns 2 and 2a are filled out in accordance with OK 015-94 (MK 002-97). "All-Russian classifier of units of measurement" (approved by Resolution of the State Standard of the Russian Federation dated December 26, 1994 N 366).

Column 2a “Unit of measurement”

Column 3 “Quantity (volume)”

If there is no indicator, a dash is added. Upon receipt of payment or partial payment for future deliveries, a dash is placed.

Column 4 “Price (tariff) per unit of measurement”

If there is no indicator, a dash is added. Upon receipt of payment or partial payment for future deliveries, a dash is placed.

Column 5 “Cost of goods”

Column 3 multiplied by column 4.

Column 6 “Including the amount of excise tax”

If there is no indicator, the entry “without excise tax” is made. Upon receipt of payment or partial payment for future deliveries, a dash is placed.

Column 7 “Tax rate”

You can automate the process using . 30 days there are free, you can generate documents during this time. Generate and report VAT via the Internet.

Column 8 “Amount of tax presented to the buyer”. The VAT amount cannot be written rounded here. Need with pennies.

Column 5 multiplied by column 7. For transactions listed in paragraph 5 of Article 168 of the Tax Code of the Russian Federation, an entry “without VAT” is made.

Column 9 “Cost of goods (work, services), property rights with tax - total” The VAT amount cannot be written rounded here. Need with pennies.

Sum of columns 5 and 8.

Column 10 “Country of origin”

To be filled in if the country of origin is not Russia. Upon receipt of payment or partial payment for future deliveries, a dash is placed. Filled out in accordance with the All-Russian Classifier of Countries of the World.

Column 10 “Digital code”

Columns 10 and 10a are filled out in accordance with the OK of the world (MK (ISO 3166) 004-97) 025 - 2001.

Column 11 “Customs declaration number”

To be filled in if the country of origin is not Russia. Upon receipt of payment or partial payment for future deliveries, a dash is placed.

Rules for filling out an invoice used when calculating value added tax (show/hide)

II. Rules for filling out an invoice used when calculating value added tax

1. The lines indicate:

Adjustment invoice

Download the blank form of the adjustment invoice new form 2016-2017 32 kb. Excel (xls).

Download a blank form for an adjustment invoice, new form from July 1, 2017 38 kb. Excel (xls).

Suspicious for the tax authorities

Tax authorities can deduct expenses or deductions based on the following signs:

• Product prices are too low or too high.
• The truck transported more goods than it could according to its technical passport.
• Goods are transported via inappropriate routes.
• Contractor/seller/buyer employees did not show up to the transaction/site when required.
• The organization has prepared documents for verification for its counterparty (indicates that the organizations are interdependent).
• The organization has prepared too many documents (suspicious).

Every enterprise requires the preparation of many documents. The delivery note and invoice will be no exception, because they are also often issued by company employees. Since the rules for writing such documentation are relevant, it is worth familiarizing yourself with them in more detail.

How to draw up an invoice correctly?

Before drawing up a document, it is worth asking what it should contain. The term “invoice” refers to a standardized form that the seller must issue after the buyer purchases the goods. Such a sale allows the buyer to receive a full tax deduction or partially reimburse the cost of the goods.

Article 196 of the Tax Code stipulates the need to fill out such a form and approve it in a special journal or book where all transactions are recorded. The standard form is regulated by Decree of the Government of the Russian Federation No. 914. The government also allows deviations from the filling rules. The only important rule is to maintain the primary order of numbers with numbers, the order of the lines and their arrangement. Information from Article 169 of the Tax Code strictly controls the list of what data needs to be compiled in the form, and what format to follow.