Invoice- this is an important document that serves as the basis for deducting VAT. It is very important to ensure that the invoice is completed correctly and that all necessary requirements for its completion are met. We will also figure out how to properly issue an invoice.

Why do you need an invoice?

This document serves to separate VAT from the amount and is an accompanying document when making purchase and sale transactions. Based on the received invoice, the buyer has the right to use the VAT allocated in it to reduce the tax payable to the budget.

As a rule, when making a purchase or sale, the invoice is also accompanied by, if the goods are delivered by a transport company, then also.

Invoice for buyer

If the buyer is a VAT payer, then he needs the seller to fill out an invoice. It is on the basis of this document that the buyer has the right to apply a deduction for this tax. It is important to note that an invoice is not a fact confirming the receipt of goods or services. For these purposes, you will need to fill out a delivery note or a work acceptance certificate (see article). An invoice is not recognized as a primary document in accordance with the Federal Law “On Accounting” and the Tax Code of the Russian Federation.

Invoices: latest changes

All invoices that we have issued or received are taken into account in special. From 2015, magazines for those who carry out intermediary activities will have to be duplicated on the Internet in the Federal Tax Service.

When providing services to the public, invoices are not issued ( Clause 7 Article 168 of the Tax Code of the Russian Federation)

A taxpayer on OSNO may not issue invoices to VAT non-payers (with a preliminary agreement in writing).

A VAT defaulter issues an invoice if he is a tax agent or carries out intermediary activities.

Sample of filling out an invoice

• 1 - number and date of invoice.
• 1a - if any changes are made to the document, then fill in this line.
• 2 - name of the seller’s enterprise or full name of the individual entrepreneur.
• 2a - for enterprises - the address indicated in the constituent documents, for individual entrepreneurs - the registration address.
• 2b - INN/KPP.
• 3 - the name of the shipper and the address of his location, if the shipper and the seller are the same person, then the words “same person” are written in this line.
• 4 - name of the consignee and address of his location.
• 5 - if an advance payment was received from the buyer for the goods specified in the invoice, then in this line we indicate the number and date of the payment order.
• 6 - name of the buyer (full name of the individual entrepreneur).
• 6a - legal address of the buyer.
• 6b - INN/KPP.
• 7 - the currency in which the amounts in the invoice are expressed, its code is also indicated. For the ruble the code is 643.

We indicate the name of the product, unit of measurement indicating the OKEI code, quantity, price excluding VAT, amount excluding VAT, separately indicate the applicable VAT rate and the amount of tax, the cost of the product including tax.

There is no need to stamp the invoice.

To summarize the article, you should know that an invoice is the main document for VAT

From July 1, 2017, a new invoice form comes into effect. Also, from this date, a new invoice format becomes mandatory, necessary for the exchange of documents in electronic form. What exactly has changed? What does the new invoice form look like as of July 1, 2017? Did the changes affect adjustment invoices? We will tell you about all the important amendments related to VAT refunds and provide a completed sample of the new invoice form.

Rules for working with invoices: basics

An invoice is a document that serves as a documentary basis for the buyer to accept the VAT amounts presented by the seller for deduction (reimbursement) (Clause 1 of Article 169 of the Tax Code of the Russian Federation). An invoice must be issued every time you sell goods, work, services or property rights. Invoices can be issued on paper or electronically.

The paper form of the invoice and the rules for filling it out are approved in Appendix 1 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137.

Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137 approved the current forms and Rules for filling out (maintaining) the following documents used in VAT calculations:

• invoices (Appendix No. 1);
• adjustment invoice (Appendix No. 2);
• log of received and issued invoices (Appendix No. 3);
• purchase books (Appendix No. 4);
• sales books (Appendix No. 5).

If the seller wishes to send invoices to buyers electronically, the buyer must agree to this. At the same time, the means of receiving, exchanging and processing invoices electronically between the seller and the buyer must be compatible. They must comply with the established formats (paragraph 2, paragraph 1, article 169 of the Tax Code of the Russian Federation). Invoices are issued and received electronically in the manner approved by Order of the Ministry of Finance of Russia dated November 10, 2015 No. 174n.

Why are adjustment invoices needed?

The Tax Code of the Russian Federation establishes the obligation to issue adjustment invoices (paragraph 3, clause 3, article 168 of the Tax Code of the Russian Federation). Sellers of goods (work, services) issue such invoices in the event of an adjustment to the cost of goods shipped (work performed, services rendered) or transferred property rights. This can happen when, for example, prices or quantity (volume) of goods (work, services), property rights change.

Mandatory invoice details

Let us list an exhaustive list of details that must be filled out in invoices (clauses 5 and 6 of Article 169 of the Tax Code of the Russian Federation):

• serial number and date of compilation;
• name, address and identification numbers of the seller and buyer or contractor and customer;
• name and address of the shipper and consignee - only for shipped goods;
• number of the payment order or other payment and settlement document - if payment took place before shipment;
• the name of the goods shipped or a description of the work performed, services provided and property rights transferred, their units of measurement, when they can be determined;
• the quantity of goods shipped or the volume of work performed and services provided in the specified units of measurement, when they can be determined;
• name of currency;
• price per unit of measurement, if possible, under the contract excluding tax. In case of application of state regulated prices - taking into account the amount of tax;
• the cost of goods shipped, work performed, services provided, transferred property rights without tax;
• the amount of excise duty on excisable goods;
• tax rate;
• the amount of tax based on current tax rates;
• the cost of the total quantity of goods supplied (shipped) according to the invoice (work performed, services rendered), transferred property rights, taking into account the amount of tax;
• country of origin of the goods - only for imported goods;
• customs declaration number - only for imported goods;
• code of the type of goods according to the Commodity Nomenclature of Foreign Economic Activity of the EAEU - when exporting goods to the countries of the Eurasian Economic Union.

This is what the invoice form looks like in 2017:

You can also create a new form for an adjustment invoice, valid from July 1, in Excel format.

Conclusion

From July 1, 2017, when selling goods (works, services) under government orders, suppliers will be required to indicate in invoices the identifier of the government contract, agreement (agreement). New requirements are established by Federal Law dated April 3, 2017 No. 56-FZ. However, the forms of the invoice and adjustment invoice have not changed. They will still need to be exhibited in the forms established by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137.

New invoice format from July 1, 2017

From July 1, 2017, it is allowed to generate invoices in electronic form exclusively according to the new format approved by Order of the Federal Tax Service dated March 24, 2016 No. ММВ-7-15/155.

The adjustment invoice from July 1, 2017 can also be transmitted only in a new format, which was approved by Order of the Federal Tax Service dated April 13, 2016 No. ММВ-7-15/189.

Please note that the formats of electronic invoices are approved by orders of the Federal Tax Service of Russia dated March 24, 2016 No. MMV-7-15/155 and dated March 4, 2015 No. MMV-7-6/93. Until July 1, 2017, both formats are valid simultaneously. And in the period from May 7, 2016 to June 30, 2017, it is allowed to generate invoices in any format: both old and new. However, from July 1, 2017, the “old” electronic format of invoices cannot be used (clauses 2 and 3 of the order of the Federal Tax Service of Russia dated March 24, 2016 No. ММВ-7-15/155).

What has changed in the format

There are no changes to the invoice metrics, form or data structure in the new format. The reason for the appearance of the new format was the introduced ability to indicate additional information in invoices, including details of the primary document. In fact, the new invoice format has also become the format of a universal transfer document (UD).

Also, the new invoice format from July 1, 2017 may include not one file, as before, but two, which at the same time have multidirectional movement: from seller to buyer and from buyer to seller.

In order for the buyer to be able to deduct VAT in the manner prescribed by Chapter. 21 of the Tax Code of the Russian Federation, he must have an invoice (clause 1 of Article 169 of the Tax Code of the Russian Federation). We will tell you about the invoice form in 2019 in our consultation, and also provide a sample of how to fill it out.

Invoice: sample

The form of the invoice, as well as the procedure for filling it out, were approved by Government Decree No. 1137 dated December 26, 2011 (clause 8 of Article 169 of the Tax Code of the Russian Federation).

The latest changes to the form were made in 2017.

From July 1, 2017, the invoice form was supplemented with the requisite “Identifier of the state contract, agreement (agreement)” (Government Decree No. 625 dated May 25, 2017). On line 8 of the invoice, you must 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. In the absence of such information, a dash is entered in line 8.

And from October 1, 2017, the invoice form is used (Government Decree No. 981 dated August 19, 2017), which involves both adjusting the names of line 8 and column 11 of the invoice, and adding a new column 1a to the form. In addition, lines 2a and 6a must be indicated as they are listed in the Unified State Register of Legal Entities (USRIP).

Column 1a “Product type code” indicates the product type code in accordance with the EAEU Commodity Nomenclature for Foreign Economic Activity. The data is indicated for goods exported outside the territory of the Russian Federation to the territory of a member state of the EAEU. If there is no information in column 1a, a dash is placed.

Column 11 of the invoice is called “Registration number of the customs declaration”. This column is filled in for goods whose country of origin is not the Russian Federation, or for goods released in accordance with the customs procedure for release for domestic consumption upon completion of the customs procedure for the free customs zone on the territory of the Special Economic Zone in the Kaliningrad Region. We talked in more detail about the format in which to indicate the customs declaration number on the invoice in our separate article.

Below is the invoice form valid from 10/01/2017.

Invoice: Excel form

Please note that drawing up an invoice in the approved form is mandatory. The exclusion of any columns or lines is not allowed (Letter of the Ministry of Finance dated 09/08/2017 No. 03-07-09/57881). This means that, for example, using an invoice without line 8 or column 1a is risky.

Invoice: sample filling

The procedure for filling out an invoice, other than the small adjustments mentioned above, has not changed significantly recently. The rules for filling out an invoice are given in Appendix No. 1 to Government Decree No. 1137 dated December 26, 2011.

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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 postcode 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).

And again, a new version of the Government of the Russian Federation Resolution No. 1137 dated December 29, 2011 was adopted, which will come into force on October 1, 2017. We will tell you how the form of the invoice changes from October 1 in our article.

How will the invoice change from October 1, 2017?

An invoice issued by the seller is a document according to which the buyer can deduct the VAT charged to him (Article 169 of the Tax Code of the Russian Federation). As a rule, invoices are issued in “paper” form, but, with the consent of the buyer, the seller can fill them out electronically.

The next changes to the current form and rules for filling out invoices were made by Decree of the Government of the Russian Federation dated August 19, 2017 No. 981. What the new invoice form will look like from October 1, 2017 can be seen at the end of the article, and the main changes are as follows:

• Added on July 1, 2017, line “8” about the identifier of the government contract/agreement was brought into compliance with the Rules for filling out invoices and supplemented with the words “if available.”
• From October 1, a separate column “1a” of the invoice contains a code for the type of goods according to the unified Commodity Nomenclature of the EAEU. It is indicated by those who are engaged in export, exporting goods from Russia to the countries of the EAEU (Belarus, Kazakhstan, Kyrgyzstan, Armenia). Previously, the code could be entered in one column with the name of the product. A similar addition has been made to the adjustment invoice form - column “1b” has been added for the product type code.
• The name of column 11 has been clarified - now the word “registration” has been added to it, which clarifies which customs declaration number we are talking about. According to the order of the State Customs Committee of the Russian Federation No. 543 and the Federal Tax Service of the Russian Federation No. BG-3-11/240 dated June 23, 2000, the registration number of the customs declaration is assigned when it is accepted by an official of the customs authority - it is this, and not the serial number, that should be entered in column 11 of the invoice - invoices for goods of non-Russian origin.
• For individual entrepreneurs, the wording of the line intended for signature has been clarified - now it reads “Individual entrepreneur or other authorized person.” Let us remind you that persons who have a notarized power of attorney can sign an invoice for an individual entrepreneur.

How to fill out invoices from October 1

The rules for filling out invoices have also undergone changes, the main ones include the following:

• The new procedure for filling out the seller’s address in line “2a” stipulates that from October 1 it must be indicated in accordance with the Unified State Register of Legal Entities for legal entities, or the Unified State Register of Individual Entrepreneurs for individual entrepreneurs. Today, this line is filled out in accordance with the location of the company, or the place of residence of the individual entrepreneur.
• The rules for filling out a new invoice from October 1 have been supplemented with clauses for forwarders, developers or customers with the functions of a developer purchasing goods on their own behalf from one or more sellers.
• When arranging transportation by third parties, the freight forwarder can prepare consolidated invoices. When registering them, forwarders indicate in line 1 the number and date of compilation according to their own chronology, and can also enter their own data, and not third parties, in lines 2 “Seller”, 2a “Address” and 2b “TIN/KPP”. The name of the goods is indicated by the forwarder in separate positions for each seller (column 1).
• Developers (customers with developer functions) indicate in separate positions in column 1 the names of construction and installation works, goods, services from invoices issued to them by sellers.
• The change in invoices from October 1, 2017 also affected the issuance of adjustment invoices. Now you can add lines and columns to them, including for entering details of the primary document. In this case, the approved form of the adjustment invoice must be observed.

Invoice from October 1, 2017: sample

The Russian Tekhnologiya LLC shipped its products to Kazakhstan - lathes (HS code 8458 11 200 9) in the amount of 10 pieces. The price of one machine is 120,000 rubles. VAT rate is 0% (clause 1, clause 1, article 164 of the Tax Code of the Russian Federation).

In this case, we will indicate the HS code in the new column “1a”, but we will not indicate the registration number of the customs declaration in column 11, since the country of origin of the goods is the Russian Federation. Otherwise, the invoice is filled out as usual.