The form of the rakhunka invoice was updated on July 1, 2017. This is something that both the seller and the buyer need to remember. But that’s not all: in the near future the shape of the structure may change again. And at the same time from it - both the purchase and sales books.

- Olga Sergievna, from 1 linen there are updated forms of the frame-texture and a customized frame-texture. A new row 8 “Identifier of sovereign contract, agreement (please)” has been added to each of them. If the buyer rejects the invoice from the seller, issued after 07/01/2017, but using the old form, how can I claim the VAT for such an invoice?

The validity of the maximum permissible limit, presented by the postal owner, is determined based on the invoice form, the form of which is confirmed by the Order of the Russian Federation.

If the buyer rejects the invoice written after 07/01/2017 on the old form, then:

• On the one hand, such a document is not comparable to any other form of invoice;
• On the other hand, such a shell-texture is folded behind a hardened form, but in this new order there is a daily row 8 “Identifier of the sovereign contract...”. Apparently, there is no basis for the acceptance of the amount of payment in the invoice documents, since the tax authorities do not have to identify the seller, the purchase of goods, their name and ownership, as well as the tax rate and a sum of the donation. The presence of the structure of row 8 can be brought to the conclusions, which do not exceed the identification of the listed items.

Also, the old shell-texture confirms the benefits of paragraphs. 5 and 6 tbsp. 169 of the Tax Code of the Russian Federation, then the submitting body has no right to act as a judge against the health care providers on the basis of the invoice placed behind the improper form.

- It is acceptable that the buyer wants to be insured and asks the seller to post an invoice behind the form, which is what it is. Is it the seller's fault, the wicked buyer's? How can the seller correct his order?

If the buyer has rejected the invoice, folds due to damaged installations, he has the right to contact his seller (postal worker, contractor, etc.) to make additional corrections. And the seller may be the victorious buyer.

Prior to the invoices, the seller must submit new copies of the invoices. Thus, in order to correct his order, the seller needs to submit a new – corrected – invoice sheet, in which:

• In row 1 you need to indicate the date and number of the first invoice in which the settlement was granted;
• For row 1a you need to enter the serial number and date of entry. So, if the payment in a specific invoice is corrected before 07/06/2017, then row 1a looks like this:

• There is row 8 “Identifier of the sovereign contract...”. If the purchase and sale is not connected with the government contract, nor with the withdrawal of funds from the federal budget, then the seller can put a dash in this line;
• In other rows and columns you need to enter the indicators of the primary structure-texture. If the stinks are indicated correctly, the stinks are simply duplicated.

– The organization purchased the goods from the beginning of 2017, issued an invoice dated June 16, 2017. At this rahunku-texture at lipnya 2017 r. a pardon was revealed, for example, linked to the PDV regulations. Here is the form to choose the organization for the folding of the corrected rakhunku-texture:

• what was in effect on the date of the first invoice;
• Chinnu on the date of folding the corrected rakhunku-invoice?

Since July 1, 2017, the invoice form has been updated, and the seller organization itself has the ability to correct the invoice. Then the corrected texture structure can have a new row 8.

- instead of the invoice document of the organization, a universal transfer document (UDD) should be issued, and instead of a legal document, a universal document document (UCD). In connection with the updated forms of the rack-invoice and the original rack-invoice, will it be necessary to make changes to the UPD and UCD forms?

Thus, the tax service plans to make changes to the UPD and UCD forms. However, I respect that these forms are recommendations, and not obligatory to the point of stagnation.

Therefore, before the tax service updates these forms, the tax payer must independently turn on the UPD and UCD forms, row 8 “Identifier of the sovereign contract, agreement (please)” before filling them in.

- What other changes should be made to pay tax payers in the forms of invoices, purchase books and sales books?

The draft amendments to Decree No. 1137 have been divided, which transfers the middle of other contributions to the form of an additional invoice for assigning a code to the type of goods. The won is intended for filling companies that export goods to the countries of the EAEU: Belarus, Kazakhstan, Virginia and Kyrgyzstan.

Currently, such exporters are required to indicate the code for the type of goods for TN ZED in the invoice documents, otherwise there is no corresponding column for this. Often this code is placed in column 1 after assigning a name to the product.

The sales book is planned to have two new columns:

• “Product type code” for exporters to the EAEU countries;
• “Registration number of the tax declaration” for companies located in the Special Economic Zone of the Kaliningrad region. Let me remind you that the current form of the declaration from the EDV in section 9 “Reports from books for sale...” already has row 035 “Registration number of the mint declaration”. The data from the new column 3a of the sales book is transferred to it. Companies that are not residents of the SEZ of the Kaliningrad region are not required to comply with Section 035 of the Declaration.
• We are preparing to change the procedure for registering corrected invoices in the purchase book. Under the new procedure, the buyer can register corrections to the invoice during the period of its cancellation, and during the period for which the invoice with amendment was registered. Then, when the corrected invoice is removed, the buyer will make two entries at the additional entry level of the purchase book for the period of indications:
• cancels the pardon's rahunok-invoice. In this case, the indications are entered to columns 15-16 of the additional arch with the sign “-”;
• will register corrections to the invoice in the initial order (indicators are indicated with the sign “+”).

Thus, the procedure for registering corrected invoices will be similar to the procedure for registering such invoices with the seller in the additional section of the sales book.

At this time, the draft amendments to Resolution No. 1137 are approved in the Order of the Russian Federation. It is reported that the amendments will come into effect on January 1, 2017.

"Individual Entrepreneur: Accounting Form and Submission", 2012, No. 2

The List of the Federal Tax Service of Russia, dated January 26, 2012 N ED-4-3/1193, clarifies the legality of accepting before the recovery of the amounts of maximum allowances presented by the seller to the buyer, whenever it is evident in the invoice of additional details (videos), not transferred to them form a shell, as well as in paragraphs 5, 6 tbsp. 169 of the Tax Code of the Russian Federation.

Let's take a look at what prompted the controllers to praise the ceremony.

On the cob, the tax-payers guessed what goes with paragraph 1 of Art. 169 of the Tax Code of the Russian Federation, the invoice document is a document that serves as a basis for the buyer to accept the seller’s presentation of the amount of the deposit before recovery in case of violation, established by this article.

The transfer of obligatory indicators, which may be assigned to the invoice, which is installed at the time of sale of goods (work, services), transfer of mining rights, clauses 5, 6 of Art. 169 of the Tax Code of the Russian Federation. Zokrema, rakhunok-texture may take revenge:

• serial number and date of folding;
• name, address and IPN of the seller and buyer;
• the name and address of the owner and the owner;
• the number of the payment document for the time of withdrawal of advance and other payments for future deliveries of goods (contractual work, provision of services);
• the name of the goods to be supplied (branded) (description of their work, services) and unit to the world (if possible);
• quantity (obligations) of goods (work, services) that are supplied (advanced) behind the invoice frame, coming from the accepted unit of the world (subject to the possibility of their insertion);
• currency name;
• the price (tariff) per unit of price (for the possibility of insertion) for the agreement (contract) without the settlement of the tax, and in the case of state regulated prices (tariffs) that include the tax, with the settlement of the tax;
• varity of goods (works, services), mining rights for the entire number of goods that are supplied (advancement) behind the invoice (contracts of labor, assigned services), transfer of mining rights without taxes;
• the amount of excise duty on excisable goods;
• tax rate;
• the amount of the tax, which represents the purchase of goods (work, services), mining rights, which is calculated as a result of the fixed tax rates;
• varity of the whole number of goods that are supplied (advanced) behind the invoice (contracts of work, assigned services), transfer of mining rights with the settlement of a tax;
• country of origin of the product;
• number of the mint declaration.

Please note that the remaining two points will be filled in for goods that do not originate in the Russian Federation. The tax payer who sells these goods bears responsibility only for the validity of the statements in the invoice sheets presented to them, which are located in the invoice sheets and shipping documents they contain. ah.

When an invoice is submitted by an individual entrepreneur, the invoice is signed by the individual entrepreneur with the specified details of the certificate about the state registration of his PBOLE.

Subject to clause 8 of Art. 169 of the Tax Code of the Russian Federation, the form of invoices and the procedure for filling them in, the form and procedure for maintaining in the journal the form of withdrawn and posted invoices, purchase books and sales books are established by the Order of the Russian Federation.

The established norms were adopted by Decree of the Russian Federation N 1137<1>. Addendum 1 of this document confirms the form of the invoice, which is established when discharging the maximum allowance, and the Rules for its filling.

<1>Decree to the Order of the Russian Federation dated December 26, 2011 N 1137 “On the form and Rules for filling (keeping) documents that are to be established in case of disbursement of taxes for the added property.”

Paragraph 3, paragraph 2, art. 169 of the Tax Code of the Russian Federation established that an unconventional invoice that has not been transferred to paragraphs 5 and 6 of this article cannot be a basis for the recognition of the deposit presented by the seller.

In this manner, as stated by the FNP, the presence of additional details (videos) in the invoice was not transferred to paragraphs 5, 6 of Art. 169 of the Tax Code of the Russian Federation, and add Addendum 1 to the Decree of the Russian Federation No. 1137, ceasing to be a substitute for the acceptance of the deposit presented by the seller to the buyer until the recovery of the sums.

It is important to note that it is better to use the old form of rakhunka-texture<2>Controlling authorities also allowed the entry of additional details.

<2>Approved by the Decree of the Russian Federation dated 02.12.2000 N 914.

Note. The presence of additional details (videos) in the invoice document ceases to be a substitute for the receipt of the deposit presented by the seller to the buyer.

Zokrema, in the List of the Ministry of Finance of Russia dated 02/07/2011 N 03-07-09/04 is assigned, which is consistent with clause 2 of the List of the Federal Tax Service of Russia dated 02/04/2010 N ШС-22-3/85@ when added to the commissioner ( to the principal) goods , work, services, mining rights behind a commission agreement (agency agreement), in which the additional goods (robots, services), mining rights are transferred in the name of the commissioner (agent), commissioner (agent) for these goods (robots, services, mining rights) provides the buyer-committent (principal) with an invoice, in which rows 2 “Seller”, 2a “Addresses” and 2b “IPN/KPP seller” indicate the details of the actual seller of goods (jobs, services, mining rights). Whose invoices are signed by the commission agent (agent). Financiers noted that the norms of the Tax Code do not prohibit the display of additional information in invoices. Therefore, the commission agent (agent) has the right in the named invoices to additionally indicate the hiring of the organization-commission agent (agent), which purchased goods (work, services, mining rights) in its name for the benefit of the commissioner (principal).

In the list of the Ministry of Finance of Russia dated April 23, 2010 N 03-07-09/26, officials stated that the tax legislation does not prohibit the display of additional details in invoice documents. In this case, it is important that the stench does not ruin the consistency of the treatment of obligatory symptoms.

The arbitration judges also shared the position of the Ministry of Finance from this point of view.

In the Resolution of the Federal Antimonopoly Service PZ dated 06/07/2008 at reference No. A55-14265/2007, the arbitrators found that the structure-invoice of the subject of the state government is subject to all obligatory statements, transferring clause 5 of Art. 169 of the Tax Code of the Russian Federation. The court noted that the display in the invoice of the supplementary statements does not indicate a violation of the order of its folding and does not exceed the stagnation on its subsoil drainage stand.

In addition, it was noted that the fact that the most important information is located in other columns does not determine the uniformity of the supply drainage from the MDV. The tax legislation does not transfer legal rights for failure to comply with the procedure for filling in the details of the invoice for the discovery of a new need for information.

In the event of a serious dispute, the FAS CO in the Decree dated 12/10/2007 in reference No. A48-1165/07-18 will proceed to assign the number of the invoice to the row “before the payment document” of the invoice (even if the payer I have no goiters 'languages ​​to remember) are not a basis for witnessing the religion.

R.E.Rogozhin

Expert magazine

"IP: accounting type

that podatkuvannya"

L.A. Elina, economist-accountant

Pardons from the rakhunku-facture: important things

What are the insecurities of an imperfect rakhunok-texture?

New forms of PDV documents have overwhelmed accountants approved Resolution No. 1137 dated December 26, 2011 (hereinafter referred to as Resolution No. 1137). At the same time, with the new rules, the removal of stench became a driver for low nutrition.

The accountants began to doubt everything. Moreover, sometimes, insignificant items in the issued invoices become the cause of minor battles between the accounting departments of the buyer and the seller. Therefore, it is advisable to go through the “rakhunkovo-textured” features at once.

If row 7 of the invoice is marked “RUB, 643”, the buyer refuses to pay the input maximum allowance

Nessetta's commendations It is not a base for the detection of the PDV. Before them, there are due considerations, as they do not respect identification:

• seller, buyer;
• the name of goods (work, services, mining rights) and their varity;
• tax rate;
• a sum of donation.

For some postal employees, the accounting program automatically enters rubles. There are 7 rows of carbon-fiber rakhunku-texture. And no one is in a hurry to re-adjust their programs.

Of course, it is more correct to name the currency exactly as it is indicated in the Russian currency classifier. podp. "m" clause 1 of the Rules for the filling of the rakhunku-invoice, zatv. Resolution No. 1137. For our national currency it is the “Russian ruble”. Prote shorthand "krb." And entering this code 643 at once allows you to correctly determine which currency is included in the invoice. Therefore, such an approach to the establishment of rules can be seen as a net peace, as it does not exceed the rules of the MPE.

And if in row 7 the name or currency code is entered incorrectly, then the buyer may have problems with the rules of the maximum permissible limit. Even then, the tax inspection cannot determine the quality of the goods and the amount of maximum allowance presented by the buyer. This type of texture needs to be corrected clause 2 art. 169 Tax Code of the Russian Federation; List of the Ministry of Finance dated March 11, 2012 No. 03-07-08/68.

Zhorstkikh vymog until the date format in the paper rakhunku-texture is not enough

You can remember the paper rakhunok-texture, for example, 20 June 2012, in row 1 you can put the date in any way convenient for you:

Golovne - so that the date of the folding of the invoice is correct.

In electronic invoices, invoice magazines and purchase and sales books, the date format includes the following numbers: DD.MM.RRR R Order of the Federal Tax Service dated 03/05/2012 No. ММВ-7-6/138@.

If the invoice of the deputy director or chief accountant is signed by an authorized person, then it is not obligatory to indicate to the posad

It is enough after the signature to indicate the name and initials of the same person, such as the director or chief accountant, who is required to sign the invoices. It is also not obligatory to work with the invoice sent to order and trust, by which the right to sign is transferred to the person. However, if you indicate this data, there will be no worse outcome. Even before the invoices can be added additional indications and List of the Ministry of Finance dated April 23, 2012 No. 03-07-09/39.

Dribnye pomilki in the named purchaser does not have to wash the bathroom

Row 6 “Buyer”, impeccably, is important. Ale and her minor thefts are acceptable.

All this is due to the fact that it does not affect the ability to identify the purchaser, and therefore does not exceed the requirements of the MDV. List of the Ministry of Finance dated 05/02/2012 No. 03-07-11/130. Obviously, the IPN and checkpoint of guilt were entered correctly.

If the row is impossible and does not need to be filled in, then the “empty” and the dash will not lead to the confirmation

The rows and graphs of the invoice may not be remembered. The rules directly punish putting dashes, zokrema podp. “b”, “e” clause 1 of the Rules for filling the invoice:

• in row 1a - with the folding of the primary rakhunku-texture;
• in rows 3 and 4 - under the hour of folding the invoice for the work (service assignment), transfer of mining rights;
• in columns 2 and 2a - there is no agreed unit of vimiru in the Russian classifier.

However, if the seller did not put dashes in the required columns and rows, this does not constitute a basis for the purchase from the approved EDV.

The Tax Code does not require any symbols to be inserted in such situations. Golovna - so that all necessary details are filled in and there are no formalities. clause 1 art. 169 Tax Code of the Russian Federation.

The numbering of rack-invoices at your choice can be started anew, both for the cob of rock and the cob of the skin quarter

Neither the Tax Code, nor Resolution No. 1137 in any way separates paid taxes from the freedom of choice, from which date it is required to begin a new numbering of the factual sections that are being signed. Resolution of the Federal Antimonopoly Service of the Moscow Region dated February 13, 2012 No. A40-44834/11-90-194. And Moscow officials recommend modifying the principles of numbering in regional policy. Sheet of the Federal Tax Service for Moscow, dated 05/19/2009 No. 16-15/049391. However, the organization itself can determine how often the numbering of these invoice sections will begin again.

“Pass” for the numbers of visible rackets-invoices – pomilka, ale nestyeva

If the organization does not adhere to strict chronological numbering, inspectors may become suspicious of captured proceeds, which leads to more careful verification.

However, the amendments in the numbering themselves cannot be the basis for fines or recognition of the purchaser for such an invoice. Even so, the damages are not online, and for the violation of the numbering of the invoices, the validity is not transferred.

The named seller can be indicated both externally and instantly

Of course, you can get by with just one name: either more or shortened. podp. “c” clause 1 of the Rules for the storage of rakhunka-invoice. Golovne - so that the name of the seller is, in principle, indicated in the invoice podp. 2 clause 5 art. 169 Tax Code of the Russian Federation. Even if the seller is offended, neither the seller nor the buyers will have the same problems. clause 2 art. 169 Tax Code of the Russian Federation.

The filling of the frame-invoice is combined, as before, it is permissible

As before, some of the details of the invoice can be entered on the computer, and some can be entered in handwriting. Therefore, the buyer does not have to have problems with the determination of the input maximum permissible value for such an invoice.

Facsimile or printed signatures of the postal owner = confirmation from the buyer

Great companies that have a lot of clients, extract and, as a result, have a lot of invoices, so they can make their lives easier: no one signs the invoice. It’s easy to print it on a color printer, signed by the manager and the head accountant, and then hand it over to the buyer. The buyer may not be respectful of those who have signed the document: in any case, otherwise, accept the maximum permissible limit for such invoice before verification.

Ale, since the supply inspector will be more respectful, he will be responsible for the verification of the VDV for such a document-invoice, as well as for the document-invoice, signed by the affixed ny signature) Resolution of the Presidium of the Supreme Arbitration Court dated September 27, 2011 No. 4134/11; List of the Ministry of Finance dated 06/01/2010 No. 03-07-09/33.

Since there is no required code for the operation, there is no need to install someone else’s code

The transfer of codes for types of transactions for assignment to column 4 of part 1 and part 2 of the journal in the form of invoices is approved by the tax service Order of the Federal Tax Service dated 02/14/2012 No. ММВ-7-3/83@, there are 13 such codes in total. At the same time, the confirmed codes do not cover all the different operations that an accountant deals with, and among them there is no code under which it would be possible to display other operations that are not listed in the lane.

So, for example, there is no code for operations from updating the VAT. Zokrema, with an updated maximum permissible limit for goods that are subject to non-compliance with the permissible limit, operation x clause 3 art. 170 Tax Code of the Russian Federation.

If a code has not been confirmed for a specific operation, there is no need to indicate anything in the column “code for type of operation” in the invoice journal.

One example, which is not available in the Classifier, may not be indicated in the invoices.

Columns 2 and 2a require you to indicate those units of the world that were transferred by the Zagalnorossiysk classifier to the units of the world. If there are no items that are subject to change (for example, you supply goods in packages), then in columns 2 and 2a of the invoice, put a dash List of the Ministry of Finance dated 05/03/2012 No. 03-07-09/46, dated 06/21/2012 No. 03-07-09/62.

Legal address of the buyer head for the factual information

Row 6a “Addresses” requires you to indicate the place of purchase in advance of the installation documents. So it is correct to indicate the legal address in this row. And in row 4 “Vantazhooderzhuvach and yogo address” - name of the owner and yogo postal address podp. “g” clause 1 of the Rules for the storage of rakhunka-invoice.

If you need to show the actual address of the seller (buyer) in the invoice sheet, enter it as an additional indicator in row 4 (in row 6a). Before speaking, the Ministry of Finance recently allowed the inclusion of 4 similar details of the van owner on the invoice in a row. List of the Ministry of Finance dated June 13, 2012 No. 03-07-09/61.

Safer, since the date of the invoice is not changed from the date of issuance of invoices

According to the rules established by the Tax Code, the postal owner is required to submit an invoice within 5 calendar days from the date of delivery of the goods clause 3 art. 168 Tax Code of the Russian Federation. Therefore, the frames-textures, exhibited before the renovation, are highly respected by those exhibited in ruins and , dated 02/17/2011 No. 03-07-08/44. This means that you might end up having to pay for such careless textures.

“Stitching” rakhunok-texture – problems with virahuvannyam

And in this situation, it is unlikely that you will be successful in checking the maximum permissible limit without superspecimens. The setup is still the same: the seller has violated the provisions of the PC Pentaday term clause 3 art. 168 Tax Code of the Russian Federation. Therefore, the Ministry of Finance evaluates such a structure-invoice as one that does not give the right to recognition. List of the Ministry of Finance dated 09.11.2011 No. 03-07-09/39, dated 26.08.2010 No. 03-07-11/370, dated 30.06.2008 No. 03-07-08/159.

It is, of course, possible to deal with this - and the courts will support paid taxes from their right to recovery of “stitched” invoices div., for example, Resolution of the Federal Antimonopoly Service of the Moscow Region dated December 23, 2011 No. A40-142945/10-118-831; FAS VSO dated October 28, 2008 No. A19-13680/07-24-F02-5268/08. It is better for the postal owner not to expose buyers to the blow and write out the invoice within 5 calendar days from the date of delivery.

Row 5 “Until the payment document...” the invoice documents must be filled in immediately

As before, this row must be remembered if you write an invoice for the purchase advance payment. It is also necessary to remember when purchasing goods in advance podp. 4 p. 5, add. 3 clause 5.1 art. 169 Tax Code of the Russian Federation.

Moreover, if you prefer to purchase goods from advance payment systems that have received many payments, you need to enter the details of all payments in row 5.

If you are buying a product for pre-production, it is better to ask the seller to enter the details of the cash receipt in row 5 (they can be entered by hand). Without this, the inspectors can advise you at the airport. Often, all ready-made purchases are perceived as prepaid: and, as a rule, the initial requirement is to pay a pittance and then take the goods back. You can try to catch up with such a point of view, bringing up the fact that the fragments of payment and retrieval of the goods were at that very hour, and you can’t talk about any advance payment. Are there such foldable things?

Details of invoices for row 5 of the invoice do not need to be entered

The bill of lading is not a payment document. In case of unprepared procedures, payment documents include payments, collection orders, payment receipts, payment and bank orders. clause 1.12 Regulations, ref. CPU 06/19/2012 No. 383-P. And in case of prepared transactions between organizations, such a document, as a rule, is an incoming cash order and cash register receipt clause 1.8 Regulations, ref. Central Bank 10/12/2011 No. 373-P; Art. 5 Law dated May 22, 2003 No. 54-FZ.

If you enter the details of the invoice instead of the details of the payment document, then the deposit can be submitted to your counterparty at the correct VAT. We especially need to talk about the advance maximum permissible value - for new incorrect filling of row 5 is critical.

However, if we are talking about the advanced rakhunok-texture, such a mercy can hardly be called a suttevo.

For a meager advance, we kindly put a dash in row 5 of the invoice

This is directly stated in Resolution No. 1137 podp. "z" clause 1 of the Rules for filling the invoice. So that the donors do not lose their food, you can see on the invoice that the advance was withdrawn in a penniless form.

In the tabular part of the invoice, for non-penny advances, you are required to indicate the amount of maximum allowance and the legal varity with the settlement of the tax. You take it out of agreement with the counterparty of the property of the lane transferred to you. And in row 7 “Currency...” you indicate one penny. As a rule, the price is the Russian ruble.

An organization that has received a penny advance is not required to register an advance invoice in the purchase ledger, withdrawing it from its counterparty podp. “d” clause 19 of the Rules for maintaining the purchase book. It is not possible to claim payment for such an advance invoice, since there is no payment warrant. List of the Ministry of Finance dated 03/06/2009 No. 03-07-15/39. The warranty can be declared on the goods after they have been removed - on the basis of a customized invoice.

Column 5 "Varity of goods..." of the advance invoice requires a dash

The availability of goods for which the advance is overinsurance may be unknown until they are increased. And the column has 5 invoice sections, which amount to the withdrawal of an advance payment, requiring a dash.

2	2a	3	4	5	6	7	8	9	10	10a	11
-	-Dash marks are required in columns 2-6, 10-11 of the advance invoice Clause 4 of the Rules for the storage of rakhunku-invoice	-Dash marks are required in columns 2-6, 10-11 of the advance invoice Clause 4 of the Rules for the storage of rakhunku-invoice	-Dash marks are required in columns 2-6, 10-11 of the advance invoice , clause 14 art. 167 Tax Code of the Russian Federation	360	2360The amount of the over-insurance advance must be entered in column 9 of the advance invoice. For this, multiplied by the figure in column 7 (tax rate), the amount of MDV is subtracted, which is entered up to column 8	-Dash marks are required in columns 2-6, 10-11 of the advance invoice Clause 4 of the Rules for the storage of rakhunku-invoice	-Dash marks are required in columns 2-6, 10-11 of the advance invoice Clause 4 of the Rules for the storage of rakhunku-invoice	-Dash marks are required in columns 2-6, 10-11 of the advance invoice Clause 4 of the Rules for the storage of rakhunku-invoice

The procedure for filling in column 1 “Name of the product...” in invoice documents that are submitted for advance payment without changing

The warehouse for showing the invoice, which is issued when the advance payment is withdrawn, is specified in the Tax Code. Such an invoice sheet may indicate the name of the goods that are supplied (description of work, services, mining rights), in the delivery sheet of any over-insurance advances podp. 4 clause 5.1 art. 169 Tax Code of the Russian Federation.

The texts of the fortune-telling can be found in the Ministry of Finance’s statistics: section “Financial and personnel consultations” of the ConsultantPlus system

If, at the time of payment, the specific name of such goods is unknown (for example, they are required prior to the application / specification, which is issued after payment), then in the invoices it is necessary to indicate a specific hiring exchange of goods or their groups. This is the name of the requirements of the contract. For example: naphtha products, confectionery products, bakery products, stationery products, etc. List of the Ministry of Finance dated July 26, 2011 No. 03-07-09/22, dated March 6, 2009 No. 03-07-15/39

In addition, the subsection places invoices under its checkpoint, also under the name of the organization

Reinforcement of branches (OP) organized by PDV payers does not exist Art. 143, paragraph 2 of Art. 11 Tax Code of the Russian Federation. Therefore, at the hour of sale of goods through the promotional agencies, invoices for the sale of goods must be written under the name of the organization. Such a structure-invoice needs to include:

• in row 2 “Seller” - the name of the organization;
• Row 2a “Addresses” - the legal address of the organization;
• in row 2b “IPN/KPP of the seller” - IPN of the organization, and the KPP of the strengthened subsidiary;
• Row 3 “Vantazhovidpravnik of your address” - name and postal address of your VP List of the Ministry of Finance dated 04/13/2012 No. 03-07-09/35, dated 04/03/2012 No. 03-07-09/32.

Similarly, if the buyer of the product is a member of an organization, the seller is required to indicate in rows 6 “Buyer” and 6a “Addresses” - the name and legal address of the organization; in row 6b “IPN/KPP purchaser” - IPN of the organization and checkpoint of the buyer, and in row 4 “Vantage of the address” - name and postal address of the buyer.

If you are not an importer, then fill out columns 10, 10a and 11 of the invoice, unless you have a tax declaration

A trade organization has purchased imported goods, which can be obtained from the postal owner of this official declaration (TD), through which the goods were imported to Russia. This data may be included in shipping documents. Also, accounting departments need to organize a whole investigation in order to find out. What, understandably, has ceased to be a burdensome organization. But this is not needed. Some tax payers who sell imported goods bear responsibility only for the appearance of information about the origin of the goods and the official declarations that they have indicated in their invoices, information, as having been removed from the invoices and shipping documents of your postal owner clause 5 art. 169 Tax Code of the Russian Federation.

Also, if the postal manager did not disclose the MD number, then there is nothing to indicate. You can indicate in the invoice document that the TD number is not visible.

Many buyers are respected, so it’s better to play it safe and get the perfect invoice from the buyer. It’s best to remember that uncritical pardons do not improve the right to health insurance clause 2 art. 169 Tax Code of the Russian Federation. So don’t worry too much if, for example, you are removing the invoice from the postal owner, in which there is a dash instead of the words “excise duty free” List of the Ministry of Finance dated April 18, 2012 No. 03-07-09/37.

Rakhunok-facturesA

The invoice form is the basis for accepting the presentation by the buyer of the seller of the sum of the deposit before the recovery of the debt, established by paragraphs 5, 5.1 and 6 of Article 169 of the Tax Code of the Russian Federation. planting individuals, it is important to sign invoice documents.

The Tax Code of the Russian Federation directly states that concessions on tax invoices are not a basis for the recognition of the VDV. These orders, which do not exceed the requirements of the relevant authorities during the time of verification, must be identified:

seller;

Buyer;

Name of goods (work, services), mine rights;

Variety of goods (work, services), mining rights;

tax rate;

A donation amount.

The invoice form is approved by the Regulations of the Russian Federation dated 02.12.2000 N 914 and contains the following details:

Row 1 is the serial number and date of the registration document of the rakhunku-invoice;

In row 2 - outside and quickly hiring a seller is subject to installation documents. Previously, it was possible to express either a new or a shortened name.

In row 2a – the place of origin of the seller is consistent with the installation documents.

In row 2b - identification number and code of the reason for registration of the payer-seller.

In row 3 - outside or quickly, the hiring of a representative is necessary for installation documents. If the seller and the dealer are the same person, then in which row is written “the same.” If the seller and distributor of goods are not one and the same, then the mailing address of the seller of goods is indicated.

In row 4 - outside or quickly, the hiring of the contractor is based on installation documents and your mailing address.

In row 5 - details (number and date of creation) of a payment document or cash receipt (in case of decomposition using additional payment documents or cash checks, which are supplemented with an invoice). When an invoice sheet is folded with the amount of payment withdrawn, partial payment at the shelves for future deliveries of goods (new jobs, hired services), transfer of mining rights from the status of a pennyless form of rozrakhunki, dashes are placed in this row. Respect! Invoice sheets issued without assigning numbers of payment documents by postal suppliers of goods (jobs, services) for which advances have been over-insurance cannot be used as a basis for accepting the assignments in such invoice sheets for MDV amounts.

in row 6 - above or below the name of the purchaser, depending on the installation documents;

in row 6a - the place of purchase is subject to installation documents;

Row 6b - identification number and code of the reason for delivery to the payer-purchaser. The checkpoint as well as the IPN of the obligatory equipment, when the storage structure and supply organs are filled, can be determined from the required amount of the input MDV depending on the availability of information in row 6b.

Columns 1 - 11 contain the following information:

Column 1 - the name of the goods to be supplied (advanced) (description of their work, assigned services), transfer of mining rights. Respect! According to the Tax Code of the Russian Federation, the invoice must indicate the name of the goods, services, services, and not the contract. With this method, it is possible to identify goods, robots and services without problems

in column 2 - one vimiru (for the possibility of insertion);

Column 3 - the number (obligations) of goods supplied (advanced) behind the invoice of goods (works, assigned services), transfer of mining rights on the basis of accepted units to the world (for the possibility of their insertion);

in column 4 - the price (tariff) of the goods (contracted work, given service), the transferred mine right for one point (for the possibility of insertion) under the agreement (contract) without settling the tax for the added property

Column 5 - the authorization of a number of goods that are supplied (advantaged) behind an invoice (company's work, assigned services), transfer of mine rights without taxes.

in column 6 - excise tax for excisable goods;

column 7 – tax rate;

in column 8 - the sum of the donation for the added value,

in column 9 - the quality of a number of goods that are supplied (advanced) behind an invoice (contracted work, assigned services), the transfer of mining rights with the settlement of a tax on the added value,

Column 10 – country of origin of the product;

Column 11 has the number of the military declaration.

When an invoice is submitted by the organization, the invoice in accordance with paragraph 6 of Article 169 of the Tax Code of the Russian Federation (Part II) is signed by the clerk and the chief accountant of the organization and other persons, confirmed by the same order (other regulations m document) with the organization and trust in the name of the organization.

When an invoice is submitted by an individual entrepreneur, the invoice is signed by the individual entrepreneur from the specified details of the certificate of state registration of his individual admission (clause 6 of Article 169 of the Tax Code of the Russian Federation).

In addition to the organization, which has the right, in the established order, to renew the special invoice for the manager and the chief accountant, an individual enterprise, in accordance with the provisions of Article 169 of the Tax Code of the Russian Federation, the right to sign the document no invoice was given to the senior representative.

From 1st September 2009 Buyers can accept before the recovery of PDV with the over-insurance of the seller's prepayment (advances) from the plans for the future delivery of goods (conduct, delivery of services, transfer of mining rights).

II. Rules for completing the rack invoice, which will be completed

in case of disbursements with a tax for added vartіst

1. The rows indicate:

A) in row 1 - the serial number and date of the folded invoice, which is included in the process of disbursement of the tax on the added goods (hereinafter referred to as the invoice).

When the commissioner (principal) has drawn up an invoice, which is presented to the commissioner (agent), who sells goods (works, services), mining rights in his own name, as well as when the commissioner (agent) has drawn up the invoice in a designated manner ri, what is shown to the purchaser , the date of registration of the invoice by the commissioner (agent) is indicated. When an invoice is prepared by a commissioner (agent), who buys goods (work, services), mining rights in his own name, the date of the invoice is indicated, which is provided by the seller to the commissioner (agent). The serial numbers of such invoices are assigned by the individual tax payer in accordance with their individual chronology of the collected invoices.

In cases where the organization sells goods (work, services), mining rights through the divisional subdivisions, when folded by such subdivisions of the invoice sections, the serial number of the invoice section through the divisional sign "/" (separate rice) corresponds to the digital index of the reinforced branch, established by the organization of the order about regional policy with the method of adaptation.

In case of sale of goods (works, services), the main rights are due to the participant of the partnership or a trustworthy hardwood, viscous bond of the payer for the added value, if the participant of the partnership or trustworthy hardwood framework -invoices serial number of the invoice rack through the division sign " /" (separate rice) is supplemented by a confirmed participant in the partnership or a trustworthy digital index, which means this operation is subject to a specific agreement of simple partnership or trust management of the mine;

(Div. text from the previous edition)

Once a commissioner (agent) sells two or more goods (work, services), the main rights in his name in the invoice form, which is formed by the commissioner (principal), the commissioner (agent), the commissioner (principal) fell) has the right to indicate the date of registration of documents - invoices compiled by the commissioner (agent) to buyers on the date. The serial number of such an invoice is assigned by the individual tax payer accordingly to the individual chronology of the folded invoices.

Once a commissioner (agent) has two or more sellers of goods (work, services), mining rights in his name on the invoice, which is formed by the commissioner (agent) to the commissioner (principal), the commissioner (agent) є the right to indicate the date of registration of accounts - invoices deposited by sellers to the commissioner (agent) on the date. The serial number of such an invoice is assigned by the individual tax payer accordingly to the individual chronology of the folded invoices.

Whenever a forwarder, accountant or accountant is appointed, which is the function of the accountant, one has more sellers of goods (work, services), mining rights in his name in the account-invoice, which is formed by the forwarder, accountant or a memory-keeper, which represents the functions of a forget-memorizer. the number and date of the folded invoice sheet corresponds to the individual chronology of the folded invoice sheet;

B) in row 1a - the serial number of the amendment entered before the invoice and the date of entry of the amendment. When folding the invoice, before making any further corrections, a dash is placed in that row;

C) in row 2 - above or below the name of the seller - a legal entity according to the installation documents, nickname, name, according to the father’s individual business.

paragraphs 2 and 3 of Article 161 of the Tax Code of the Russian Federation, indicate the externally or quickly appointed seller (subject to the agreement with the tax agent), for whom the tax agent agrees to pay the tax.

When an invoice is filed by a commission agent (agent), who purchases goods (work, services), mining rights in his name, are assigned outside or to the named seller - a legal entity, depending on the establishment documents, name, , according to the father of an individual enterprise;

When an invoice is prepared by a commission agent (agent) who purchases goods (work, services) from two or more sellers, the main rights in his name are assigned again or sooner than the hiring of sellers - legal entities including installation documents, nicknames, names, according to father’s Individual entrepreneurs (through the sign ";" (a dot with a dot).

When an invoice is prepared by the forwarder, the accountant or the depositary, the functions of the accountant, such as acquiring goods (works, services) from one or more sellers, mining rights in his own name are assigned outside or sooner seller - legal entity (forwarder, recorder or zamovnik, which corresponds to the function of the zamovnik) is consistent with the installation documents, nickname, name, according to the father's individual enterprise (forwarder, zamovnik or zamovnik, which confers the konovny functions of the zamovnik);

D) in row 2a - addresses (for legal entities), assigned to the Unified State Register of Legal Entities, between the location of the legal entity, place of residence (for individual entrepreneurs), assigned to the Unified State Register register of individual entrepreneurs.

When filing invoices by tax agents, submitted by paragraph 2 of Article 161 of the Tax Code of the Russian Federation, the place of origin of the seller (in accordance with the agreement with the tax agent) for which the tax agent is obligated is indicated ok, pay the tax.

When filing invoices by tax agents, submitted by paragraph 3 of Article 161 of the Tax Code of the Russian Federation, the address is indicated, registered in the Unified State Register of Legal Entities, between the location of the legal entity (with fits with the contract with the supplying agent), for which the supplying agent agrees to 'tongue pay the tax.

When an invoice is prepared by a commission agent (agent), who adds goods (work, services), mining rights in his name, the seller’s addresses are entered, registered in the Unified State Register of Legal Entities, between the place of location of the legal entity individual, place of residence of the individual, designated at the Unified State Register of Individual Entrepreneurs.

When an invoice is created by the forwarder, the accountant or the depositary, which determines the functions of the invoice that one or more sellers have goods (works, services), mining rights in his name, the addresses of the forwarder and For the memory book, which is the most important function of the memory book, is assigned in the Unified State Register of Legal Persons, between the place of residence of the legal entity, the place of residence of the individual entrepreneur (forwarder, treasurer or deputy, which determines the functions of the clerk), assigned to new state register of individual entrepreneurs;

(Div. text from the previous edition)

E) in row 2b - identification number of the tax payer and code of the reason for registering the tax payer as the seller.

Clause 3 of Article 161 of the Tax Code of the Russian Federation indicates the identification number of the tax payer and the code of the reason for registration of the seller (in accordance with the agreement with the tax agent), for which the tax agent agrees to pay under attack.

When an invoice is prepared by a commissioner (agent), who purchases goods (work, services), mining rights in his own name, the identification number of the tax payer and the code of the reason for placing the tax payer on the account of the tax payer-seller are entered;

When an invoice is prepared by a commission agent (agent), who buys goods (work, services) from two or more sellers, the mining rights in his name are assigned to the identification numbers of the payers and the reason codes for placing the paid taxes-sellers (through the sign "; "(dot); with whom).

When an invoice is created by the forwarder, the accountant or the depositary, which is the function of the accountant that one or more sellers have goods (works, services), mining rights in their name are assigned number of the tax payer and code of the reason for registering the tax payer - the seller (the memory book or the treasurer, who performs the functions of the memory book);

E) in row 3 - outer or shorter, the hiring of a manager is consistent with installation documents. If the seller and the distributor of the property are one and the same, the entry “the same” is made. If the seller and distributor of goods are not the same and special, the mailing address of the seller of goods is indicated. When an invoice is placed on the bill (service), mining rights by the seller, including tax agents, in accordance with paragraphs 2 and 3 of Article 161 of the Tax Code of the Russian Federation, a dash is placed in this row;

When an invoice is prepared by a commission agent (agent) who buys goods (work, services) from two or more sellers, the mining rights in his name are assigned again or sooner the hiring of agents and their mailing addresses (through the sign ";" (point з whom) ;

G) in row 4 - outside or as quickly as possible, the hiring of the contractor is consistent with the installation documents and your mailing address. When an invoice is placed on the bill (service), mining rights by the seller, including tax agents, in accordance with paragraphs 2 and 3 of Article 161 of the Tax Code of the Russian Federation, a dash is placed in this row;

When the commissioner (principal) prepares an invoice, which is presented to the commissioner (agent), who sells goods (work, services) to two or more buyers, mining rights in his own name are assigned again or sooner countries and their mailing addresses (via the sign " ;" (speckle with clod);

3) in row 5 - details (number and date of creation) of the payment document or cash receipt (when deducting additional payment documents or cash checks, to which an invoice is added), in case of deduction of advance and other payments from the hunok future delivery of goods (contractual work, delivery of services), transfer of mining rights.

When an invoice sheet is folded with the withdrawal of payment, partial payment in the sheet for future deliveries of goods (contractual work, hired services), transfer of mining rights from the frozen penniless form of rozrahunki, a dash is placed in this row.

When an invoice is filed by a tax agent, according to paragraph 4 of Article 174 of the Tax Code of the Russian Federation, the number and date of the payment document are indicated to indicate that the amount of the tax has been re-invoiced to the budget.

When a billing invoice is filed by a filing agent, according to paragraph 3 of Article 161 of the Tax Code of the Russian Federation, the number and date of the payment document are indicated to indicate payment for services and (or) the lane.

When an invoice is prepared by a tax agent, in accordance with paragraph 2 of Article 161 of the Tax Code of the Russian Federation, which purchases goods on the territory of the Russian Federation, the number and date of the payment document, which Learn about paying for the goods you are purchasing.

When an invoice is compiled by a commission agent (agent), who purchases goods (work, services), mining rights in his own name, the details (number and date of creation) of payment documents about the re-insurance of funds by such a commission agent (agent) are indicated ) the seller and the principal (principal) ) ) commissioner (agent);

When an invoice is prepared by a commission agent (agent) who buys goods (work, services) from two or more sellers, the main rights under his name are entered into the details (number and date of the invoice) of payment documents for the re-insurance of funds and such a commission agent (agent) sellers and commissioner (principal) commissioner (agent) (through the sign ";" (a dot with a dot).

When the commissioner (principal) prepares an invoice, which is presented to the commissioner (agent), who sells two or more goods (works, services) to two or more buyers, mining rights under his name, details are indicated (number and date of payment) Southern documents about reinsurance penny prices by purchases to the commissioner (agent) and the commissioner (agent) to the commissioner (principal) (through the sign ";" (a dot with a dot).

When an invoice is prepared by the forwarder, the accountant or the depositary, which is the function of the invoice that one or more sellers have goods (works, services), mining rights under their name, the details are entered (number and date of warehouse Anna) payment documents about reinsurance costs by such a forwarder, a forgetter or a depository agent, who defines the functions of a forgetter, to sellers and a buyer (client, investor) - a forwarder, a forgetter or a depositary, who defines the functions of a forgetter through the sign ";" (speckle with coma);

i) in row 6 - above or below the name of the purchaser is subject to installation documents. When the commissioner (principal) prepares an invoice that is presented to the commissioner (agent) who sells goods (works, services), the main rights in his name are assigned externally or shortly after the hiring of the purchaser is confirmed to the establishment document iv;

When the commissioner (principal) prepares an invoice, which is presented to the commissioner (agent), who sells goods (work, services) to two or more buyers, mining rights in his own name are assigned immediately to the name of the buyer Please contact installation documents (via sign) ; "(speckle with clod);

K) in row 6a - addresses, registered in the Unified State Register of Legal Entities, between the place of residence of the legal entity, the place of residence of the individual, registered in the Unified State Register of Individual Entities Entrepreneurs.

When the commissioner (principal) prepares an invoice, which is presented to the commissioner (agent), who sells goods (works, services), the main rights in his name, the buyer’s addresses are recorded, registered in the Unified State Register of Legal Entities ib, within the boundaries of the place there is a legal entity , the place of residence of the individual entrepreneur is registered in the Unified State Register of Individual Enterprises;

(Div. text from the previous edition)

L) in row 6b - identification number of the tax payer and code of the reason for registering the tax payer as the buyer. When a commissioner (principal) prepares an invoice that is presented to a commissioner (agent) who sells goods (works, services), mining rights under his name are assigned to the tax payer identification number and the reason code for registration tax payer-purchaser;

When the commissioner (principal) prepares an invoice, which is presented to the commissioner (agent), who sells two or more goods (works, services) to two or more buyers, mining rights in his name are assigned to the identification numbers of the boards no taxes and reason codes for placing paid taxes on the account " ;" (speckle with coma);

M) in row 7 - the name of the currency, which is the same for all reinsurance of the invoice of goods (work, services), mining rights and the digital code is assigned to the Transgalno-Russian currency classifier, including in case of pennyless forms of disbursement iv. When selling goods (work, services), mining rights under contracts, payment for which is transferred in Russian rubles in the sum, the equivalent sum in foreign currency or in monetary penny units, the name and currency code are indicated Russian Federation;

N) in row 8 - identifier of the sovereign contract for the supply of goods (contractual work, provision of services), agreement (please) on the provision from the federal budget of legal entities of subsidies, budget investments, contributions to the statutory capital (for obvious reasons).

2. The columns contain the following information:

a) in column 1 - the name of the goods to be supplied (description of the goods, the delivery of services), the transfer of mining rights, and at times the withdrawal of payment, the partial payment for future deliveries of goods (the contract of delivery, the delivery of services), the transfer of mines them rights - naming of goods (description of work, services), mining rights;

When the commissioner (principal) prepares an invoice, which is presented to the commissioner (agent), who sells goods (works, services) to two or more buyers, mining rights in his own name, - naming of the supplied goods (advancement of goods) (description of their jobs, services ), transfers of mining rights, which are indicated in several positions for each purchase, and at times of withdrawal of payment, partial payment for the schedule of future deliveries of goods (new work, assigned services), transfer of mining rights - hiring of goods that are supplied (description of , service ), Mynovih's rights regarding the skin purchase.

When an invoice is prepared by a commission agent (agent), who purchases goods (work, services) from two or more sellers, mining rights in his own name, - naming of the supplied (advanced) goods (description of the specified work, assigned services), maynovih rights, what is stated in the following positions as a seller, and in the case of withdrawal of payment, partial payment for future deliveries of goods (production, delivery of services), transfer of mining rights - naming of goods to be supplied (description of work, delivery of services), maynovih rights on skin seller

When an invoice is prepared by a forwarder who delivers goods (work, services) to one or more sellers, mining rights in his own name, the names of the supplied (advanced) goods are indicated (description of the specified work, assigned services), the transfer of mining rights , what to plead in In addition to other positions on the individual seller, and once the withdrawal of payment, partial payment for future deliveries of goods (work, hired services), transfer of mining rights - the hiring of goods (work, services, mining rights) on the individual seller.

When an invoice is folded by a forgeter or a depositary, what are the functions of the forgeter, which acquires goods (works, services) from one or more sellers, mining rights in his own name, in other positions the names of construction and installation work, as well as goods (work , servants)), mining rights on invoices issued by sellers to the forgetter or the forgetter, which determines the functions of the forgetter;

A(1)) in column 1a - the code for the type of product is consistent with the Unified Commodity Nomenclature of the External Economic Activity of the Eurasian Economic Union. The data refers to goods exported between the territories of the Russian Federation and the territory of a power that is a member of the Eurasian Economic Union. If the data is missing, there is a dash;

B) in column 3 - the number (obligations) of goods supplied (advanced) behind the invoice frame (works, services), transfer of mining rights on the basis of accepted units to the world (for the possibility of their inclusion). For the absence of the exhibitor, a dash is placed;

D) in column 4 - the price (tariff) of the goods (contracted work, given service), the transferred mine right for one unit (for the possibility of insertion) under an agreement (contract) without adjusting the tax on the supplied goods, and in case of stagnation of government regulated prices (tariffs), which include a tax on the added value, with the settlement of the tax. For the absence of the exhibitor, a dash is placed;

E) in column 5 - varity of the total amount (obligation) of goods supplied (advanced) behind the invoice structure (works, assigned services), transfer of mine rights without tax on the added varity. In cases referred to in paragraphs 3 and 5.1 of Article 154 and paragraphs 1 - 4 of Article 155 of the Tax Code of the Russian Federation, the tax base is indicated in the order established by paragraphs 3 and 5.1 of Article 154 and paragraphs 1 - 4 of Statute і 155 of the Tax Code of the Russian Federation;

f) in column 6 - excise tax for excisable goods. For the duration of the display, an entry “without excise duty” is made;

3) in column 8 - the amount of tax on the added property, which represents the purchase of goods (works, assigned services), transfer of mining rights during their implementation, calculated on the basis of stagnated tax rates, and in case of deducting the amount of payment, partial payments and at for the future supply of goods (contractual work, contract of services), transfer of mining rights - the amount of the tax is calculated based on the tax rate, which is determined according to paragraph 4 of Article 164 of the Tax Code of the Russian Federation. In cases referred to in paragraphs 3 and 5.1 of Article 154 and paragraphs 2 - 4 of Article 155 of the Tax Code of the Russian Federation, the amount of the contribution is indicated, calculated from the tax rate, which is calculated in accordance with paragraph 4 of the Article tti 164 of the Tax Code of the Russian Federation, one hundred percent of the tax base assigned to column 5 rakhunki-invoice. For operations listed in paragraph 5 of Article 168 of the Subsidiary Code of the Russian Federation, an entry “without MDV” is made;

i) in column 9 - the amount of goods that are supplied (additional) against the invoice (works, assigned services), the transfer of mining rights with the settlement of a tax on the added value, and once the amount of payment is withdrawn, partial payment in rakhunok future deliveries of goods (contractual work, delivery of services), transfer of mining rights - the amount of payment, partial payment has been waived;

K) in columns 10 and 10a - the country of origin of the product (numeric code and correspondingly short name) is consistent with the Trans-Russian Classifier of World Countries. These graphs will be filled in with goods that are extremely similar to the Russian Federation;

k) column 11 has the registration number of the military declaration. This column will be filled in for goods that are not directly related to the Russian Federation, or for goods released prior to the release procedure for internal release upon completion of the release procedure. mining zone on the territory of the Special Economic Zone of the Kaliningrad Region.

(Div. text from the previous edition)

2(1). When a commissioner (principal) has drawn up an invoice, which is presented to the commissioner (agent), who sells goods (work, services) to two or more buyers, mining rights in his own name, in columns 2 - are indicated in other positions in Additional data from invoices , supplied by the commissioner (agent) to buyers, for each buyer.

When an invoice is prepared by a commission agent (agent), who purchases goods (work, services) from two or more sellers, the main rights in his name, in columns 2, are indicated in the following positions in the subordinate data of the account iv-invoices issued by sellers to the commission agent (agent ) by skin seller.

When an invoice sheet is created by a forwarder who purchases goods (work, services) from one or more sellers, mining rights in his name, in columns 2, are assigned in the following positions in the corresponding invoice sheets, delivered by the sellers to the forwarder, so that the seller can parts presented to the purchaser (client).

When an invoice sheet is folded by a forgeter or a depositary, the unique functions of the forgeter, which are acquired by one or more sellers of goods (work, services), mining rights in their own name, in columns 2 - are indicated in other positions of the total and data from rahunkov-invoices with budіvelno- installation works supplied by contractors, and summary data of invoices for goods (works, services), mining rights issued by the postal owners of goods (works, services), mining rights, in part, presented to the buyer (investor).

5. The row “Usy before payment” is filled in for the creation of a purchase book, a sales book, and in cases transferred by appendices No. 4 and until the decision of the Order of the Russian Federation on April 26, 2011. N 1137, - for folding additional sheets for purchase books and sales books.

6. The first copy of the invoice folded on a paper nose is given to the buyer, the other copy is taken away from the seller.

7. When entering before the rack-invoice is corrected after folding up to a new one or several odd rack-invoices in columns 3 - , and the corrected rack-invoice is assigned to the indicators without adjusting the changes, assigned in columns 3 - , and behind row B (after the change ini) and in

For the new example of the invoice structure, it is not allowed to change the indicators assigned to row 1 of the invoice structure, folded before making a new correction, and row 1a is filled in, where the serial number of the correction and the date of correction are indicated. Other indications of a new copy of the invoice, including new ones (not completely replaced) or clarifications (changes), are designated separately from this document.

In cases of payment invoices, which do not allow the tax authorities to identify the seller, the purchase of goods (work, services), mining rights, the name of goods (work, services), mining rights, their ownership, as well as the tax rate and amount under attack, Once the purchase has been presented, new copies of invoices will not be generated. form to Section II Addendum No. 3, clause 24 of Section II Addendum No. 4, clause 22 of Section II Addendum No. 5 until the decision of the Order of the Russian Federation dated April 26, 2011. N 1137 “About the form and rules for filling out (keeping) documents that are required in the case of payments for taxes on added property”, they say:

a) remove documents:

certified in accordance with the established procedure by the commissioner (agent) copies of invoices (including corrected, corrected ones) taken by the commissioners (principals) on paper, issued by the seller of goods (work, services), mining rights to the commissioner (agent) when dressing for the principal's principal ) goods (work, services), mine rights and transferred by the commissioner (agent) to the principal (principal). When the seller places invoices (including original, corrected) in electronic form, the commissioner (principal) is responsible for saving the invoices (including original, corrected) issued by the seller for the relevant goods (works) , service), mine rights to the commissioner ( agent), taken away by the commissioner (agent) and transferred by the commissioner (agent) to the commissioner (principal);

Certified in accordance with the established procedure by the forgeter (recorder, which is the main function of the forgeter) copies of invoices (including corrected, corrected ones), taken by purchasers (investors) on paper, put up by the seller of goods (robot, meadow), maynovih rights to the forgetter (zamovnik, what is the function of the forgeter) in the acquisition of goods (work, services), mining rights for the buyer (investor) and transferred by the forgeter (which is the function of the forgeter) to the buyer (investor). When the seller places invoices (including original, corrected) in electronic form, the buyer (investor) is responsible for saving the invoices (including original, corrected) issued by the seller for the goods , servants), mine rights to the forgetter ( to the zamovnik, which is the ultimate function of the zamovnik), taken away by the zamovnik (the zamovnik, which is the vicious function of the zamovnik) and transferred by the zamovnik (to the zamovnik, which is the vicious function of the zamovnik) to the purchaser (investor);

Certified in accordance with the established procedure by the forwarder, copies of invoices (including corrected, corrected ones) obtained by clients on paper, submitted by the seller of goods (work, services) to the forwarder when adding goods (work, services) for the client The item transferred by the forwarder to the client. If the seller places invoices (including original, corrected) in electronic form, the client is obliged to save invoices (including original, corrected) issued by the seller for goods (services, ) to the forwarder, collected by the forwarder and transferred by the forwarder to the client ;

Mint declaration or copies thereof, certified by the clerk and the head accountant of the organization (individual entrepreneur), payment and other documents that confirm the payment of the tax for the delivery of goods, imported into the territory of the Russian Federation;

declare about the importation of goods and about the payment of indirect taxes or their copies, certified by the clerk and the head accountant of the organization (individual contractor), copies of payment and other documents that confirm the payment of taxes ku on the added goods, which are imported into the territory of the Russian Federation from the territory of the state - Member of the Eurasian Economic Union;

filled out in the established order, the forms of the complete report (their copies) with the amount of the contribution for the added property visible, surrounded by Spring service workers to the place of duty assignment and back, including service on trains at the writing of postal speeches; b) transfer of notarized copies of documents that formalize the transfer of the mine, intangible assets, mining rights and, in any case, the amount of the deposit for the added property, renewed by the shareholder (participant, shareholder) in accordance with the procedure established