Invoice form. Procedure and rules for issuing invoices

How create an invoice online? Try the service site. It's easy to create an Invoice, print it or send it by email. You can also create an Invoice for payment, TORG-12 and Act. Try it right now without registration: Demo login.

What you need to know about the Invoice

What is an Invoice?

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

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

Invoice dated October 1, 2017

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

Invoice dated July 1, 2017

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

Landscape or portrait format of the Invoice

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

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

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

Rules for filling out an invoice

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

Upper part of the Invoice (header)

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

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

List of goods and services in the Invoice

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

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

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

Bottom of the Invoice (footer)

The lower part contains the signatures of the responsible persons:

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

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

An individual entrepreneur signs only in one column Individual entrepreneur.

Invoice "Without VAT"

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

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

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

Place of printing in the Invoice

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

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

An invoice is the most important document that is required for both parties to trade transactions. Entrepreneurs who constantly issue and receive invoices know how much depends on the correct and correct completion of this document.

FILES

If you already know what elements are included in the invoice and what will change in the new year, as well as the basic rules for filling it out, you will find useful information on how to avoid annoying misunderstandings and problems with tax deductions.

Why do you need an invoice?

The document, which is drawn up on a standardized form that includes information required by the state, is needed by both sellers and buyers.
When a trade transaction is carried out, confirmation is needed that the goods were actually shipped, services were provided, and work was done. Invoice– this is just such documentary evidence.

VAT and invoice

When paying for the transaction, the seller is charged value added tax. It is the document that we consider (invoice) that is registered by the buyer in a special book as confirmation of payment. Based on this document, he fills in the relevant indicators in. According to the law, the buyer has the right to a tax deduction under this taxation article (Article 169 of the Tax Code of the Russian Federation), if everything is completed correctly and correctly.

There are situations when VAT is not charged, for example, for entrepreneurs working under the system. But often the buyer, despite this circumstance, asks for an invoice, even without VAT. This is not the seller’s responsibility, but sometimes it is still worth meeting the buyer’s request and issuing an invoice, just indicate in the document that it is without value added tax, without filling out the corresponding line of the form.

IMPORTANT! If you are not a VAT payer, you should not indicate a 0% rate on the invoice instead of the “Without VAT” mark. Even zero percent shows the real rate to which you are not entitled in this case. Specifying a rate that does not correspond to reality can create many problems for the recipient of the document, starting with a fine and ending with the accrual of the standard 18% rate.

In what cases is an invoice not needed?

There are situations when issuing an invoice is not necessary, and the transaction is confirmed by other documents: an invoice for payment, invoices, etc. You don’t have to worry about an invoice if:

the transaction is not subject to VAT (Articles 149, 169 of the Tax Code of the Russian Federation);
the enterprise sells goods to individuals at retail for “cash” (for such transactions, a strict reporting form or a receipt from the cash register is sufficient);
entrepreneurs are under special tax regimes (simplified taxation, imputation, unified agricultural tax, have a patent);
a legal entity gives the goods to its employee free of charge (based on letter of the Ministry of Finance of the Russian Federation dated February 8, 2016 No. 03-07-09/6171);
delivery of goods is planned, and an advance has been received for it (in this case, this product is produced no longer than six months, or the buyer does not pay VAT, or the transaction has a zero rate for this tax, for example, the product is being exported).

What are the consequences of mistakes?

Errors and inaccuracies may be accidentally made in any document; their price may vary depending on the significance of the paper. What are the consequences of errors in the invoice?

If this document is filled out with inaccuracies, the buyer may be denied a VAT tax deduction. Naturally, in the future the buyer will no longer want to deal with the seller who caused him such a loss.

Error error discord

Not every mistake leads to dire consequences. Let's consider the most common variants of incorrectness in the invoice, on the basis of which the tax office has the right to refuse to reimburse VAT (clause 2 of Article 169 of the Tax Code of the Russian Federation).

Unknown authorship. If it is difficult to determine from the document who exactly is the buyer and who is the seller, such an invoice will be considered invalid. This is quite likely. If the details of both parties are incorrectly specified or missing, such as:
- Name of the organization;
- address;
Wrong product or service. If the invoice does not clearly indicate which product was purchased or service was provided, or this information contradicts other documents, VAT will not be refunded. For example, according to the invoice, “Romashka” candies were shipped (this name of the product is indicated in column 1), but in fact “Red Poppy” candies were sold.
Inaccuracies in monetary figures. Problems associated with incorrectly indicating the cost of products (services) or the advance received for them also neutralize the value of the invoice. This may be related:
- with an incorrect indication of the payment currency (pay attention not only to the name of the currency, but also to its code);
- with omission or incorrect information regarding the quantity of goods (units of work or services);
- with errors in prices;
- incorrect calculation of cost (quantity multiplied by price does not result in the indicated figure in the “cost” column).
Incorrect VAT calculation. In the column where VAT is indicated, one rate is indicated, and the amount is calculated using another, or a standard percentage is calculated when the rate should have been zero.
Unknown VAT amount. If the required number is not in the corresponding column, although it is indicated in the “rate” column, and also if the given number is not obtained by multiplying the rate and the amount paid for goods (services).

When mistakes are not fatal

Tax authorities do not have the right and usually do not refuse a tax refund if there are other deficiencies in the invoice, for example:

lowercase letters are used instead of capital letters or vice versa;
quotation marks missing;
missing or extra characters such as periods, dashes, commas, parentheses;
no or it is indicated incorrectly;
there is no description of the work performed or services provided (information in column 1);
there is no justification of the invoice by the contract number;
errors in specifying payment details;
numbering with inaccuracies;
information about the consignee is not duplicated if he and the buyer are the same (the same goes for the seller and the shipper).

An error was made, what should I do?

If the seller who issued the invoice finds errors in it, he has the right to make the necessary adjustments. The buyer does not have this right, but he can point out the error to the invoice issuer and ask for corrections. For this purpose, a special operation is provided - invoice adjustment.

Adjustment rules

Both copies are subject to changes - both those belonging to the seller and those intended for the buyer.
Corrections must be endorsed by the head of the selling organization and certified with his seal (the signature of the chief accountant is not required). Instead of the director, an authorized person can sign, indicating his full name and position, and also mark that the signature is “for the head of the organization.”
Be sure to date the corrections.
Incorrect data must be crossed out, the correct data must be written in the free field, and “corrected” must be indicated next to it, and which indicators should be added to which and in which column.

IMPORTANT INFORMATION! If there are too many errors and correction is difficult, it is easier to reissue the damaged document. This does not contradict the law, since the Tax Code of the Russian Federation does not directly prohibit replacing a defective invoice with a new document. But sometimes such a right will have to be defended in court.

Actions of the invoice recipient

If a corrected invoice was sent to the buyer, he must change the data in the purchase book, because the parameters of the defective invoice or erroneous data were indicated there. To do this, the buyer needs to use an additional sheet from the Book, only to match the tax period of the purchase. On this sheet, you need to make a record of the cancellation of a specific invoice and calculate the amount of purchases made before this invoice, thus determining the amount corresponding to the canceled invoice.

The buyer has the right to exercise the legal possibility of deducting VAT not only in the tax period when he made the purchase: it is only important that the document is registered on time.

Sample of filling out an invoice

Drawing up a standard invoice is not the most complicated procedure, however, it may raise some questions for beginning professionals.

At the beginning of the document, the invoice number and the date it was filled out are written.

The account number can be anything, the main condition is that it follows an ascending line to the previous ones. Moreover, in cases where, for some reason, the numbering sequence is violated (for example, invoices 21, 22, 23 are followed by 8), this does not threaten any sanctions from regulatory authorities and tax authorities. As for the date, the invoice must be made either directly on the day of delivery of inventory or services, or within a five-day period thereafter.

Next, indicate the details of the company that is a supplier of goods or services: write its full name, legal address (with postal code), Taxpayer Identification Number (TIN), KPP (all this information must correspond to the constituent papers of the enterprise).
Shipper and consignee information is then included.

These lines should be filled out only when it comes to the sale of inventory items (i.e., when providing services or performing work, you need to put a dash in them). When we are talking specifically about purchase and sale, then if the consignor is the seller of the goods, then you can either duplicate the address completely, or briefly indicate this with two words “same”. But the address of the consignee must be indicated in full, including the zip code, office or warehouse number and telephone number.

Next, provide a link to the payment document (its number and date) and enter information about the buyer: everything is similar to how the lines about the seller were filled out.
After this, data is entered on the currency that is used in monetary settlements between the parties to the agreement (in writing and in the form of a code according to the All-Russian Currency Classifier (OKV)).

The ruble is coded with the numbers 643.

The next part of the document contains a table that includes the main indicators of the transaction.

The first column contains the name of the object of the contract (as it appears in the contract itself).
In the second, if necessary, the product code according to the All-Russian Classifier of Units of Measurement (OKEI), symbol (pieces, liters, kilograms, etc.).
Column number three indicates the total quantity or volume of goods/services/work, then the price per unit of measurement.
Columns from five to nine are mandatory: the cost with and without tax, the amount of tax (which, as you know, can be 0%, 10%, 18%), as well as the final price with tax are entered here. Companies operating without VAT can mark this in the required box.
The tenth and eleventh columns are for foreign goods. 10 and 10a include information about the country of origin of the goods (in the form of an OKSM code) and a short verbal designation); the last column contains the number of the customs declaration, if any.

Finally, the invoice signed by the head of the company(director or general manager), and Chief Accountant. If this is the same person, the signature should be duplicated.

Example of an adjustment invoice for a reduction

Adjustment invoice- a document created in situations where there have been any changes in the contract between the parties in terms of the cost or quantity of goods supplied, services provided or work performed. Its form is quite clear, but some points need clarification.

At the beginning there is standard information:

adjustment invoice number (which can be anything, since amendments can be made more than once)
day-month-year of its filling,
link to the original invoice (i.e. the one he is adjusting)
details of the parties.

All data must be similar to the company registration papers.

Finally, in this part you need to enter in words the currency and its digital code.

Below is the table, first column which concerns the name of the object of the contract (goods or services) line in the second record the changes made. IN columns 2 and 2a units of measurement are entered (in the form of an OKEI code and in words), then the total volume of products or services and their price per unit of measurement. This information may be identical to the original invoice or updated to reflect new contract terms. Then there are columns regarding the cost: first, the values that were in the previous invoice are entered here, then the edited values. After this, in the lines “increase” or “decrease” the difference indicator is entered in the form of a specific figure. In the summary line called "Total" Summarized figures are provided for all changed items of goods or services.

Finally the document is signed by responsible employees(company manager and accountant).

Invoice is a tax document in which the seller indicates the cost of goods sold, work performed, services rendered or property rights transferred. All organizations that pay VAT are required to compile it. Based on invoices, sales and purchase books are formed.

Registration and filling of invoices

How to fill out an invoice? Starting from January 24, 2012, a new invoice form came into force, approved by Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137. The following information was added to the new invoice: name and currency code, unit of measurement code, digital country code origin of the goods.

In field (1) we indicate the number and date of the invoice.

In line (1a) we enter the number and date of the correction made to the original version of the invoice or a dash if there are no corrections.

In field (2) we write the full or abbreviated name of the seller - a legal entity or the full name of an individual entrepreneur.

In line (2a) we indicate the legal address of the seller in accordance with the constituent documents.

In field (2b) we enter the identification number and reason code for registering the seller as a taxpayer.

In line (3) we write the full or abbreviated name of the shipper - a legal entity or the full name of an individual entrepreneur and his postal address. If the consignor is the same person as the seller, we write “same person” in this line. If the invoice is issued not for goods, but for work performed, services rendered, property rights, put a dash in this line.

In field (4) we write the full or abbreviated name of the consignee - a legal entity or the full name of an individual entrepreneur and his postal address. As in the case of the shipper in line (3), if the invoice is issued not for goods, but for work performed, services rendered, property rights, we put a dash in this field.

In line (5) we put the date and number of the payment document or cash receipt. In the case of drawing up an invoice upon receipt of payment, prepayment for upcoming deliveries of goods, performance of work, provision of services, transfer of property rights using a non-cash form of payment, put a dash in this line.

In field (6) we indicate the full or abbreviated name of the buyer - a legal entity or the full name of an individual entrepreneur.

In line (6a) we indicate the legal address of the buyer in accordance with the constituent documents.

In field (6b) we enter the identification number and reason code for registering the buyer as a taxpayer.

In line (7) we enter the name and code of the currency in accordance with the All-Russian Classifier of Currencies.

Let's move on to filling out the table.

In column 1 we indicate the name of the goods supplied, work performed, services provided, property rights transferred.

In columns 2 and 2a we put the code and symbol of the unit of measurement of goods supplied, work performed, services rendered, transferred property rights in accordance with the All-Russian Classifier of Units of Measurement or a dash in the absence of indicators.

In column 3 we enter the quantity (volume) of goods supplied (work performed, services rendered), transferred property rights, or a dash if there are no indicators.

In column 4 we indicate the price (tariff) of the goods, work performed, service rendered, transferred property rights per unit of measurement under the contract, excluding VAT, and in the case of using state regulated prices (tariffs) that include VAT, taking into account the amount of VAT or a dash in the absence of an indicator.

In column 5 we write the cost of the total quantity of goods supplied, work performed, services rendered, transferred property rights without VAT.

In column 6 we indicate the amount of excise duty on excisable goods, otherwise we write “without excise duty”.

In column 7 we indicate the tax rate. For operations specified in clause 5 of Art. 168 of the Tax Code of the Russian Federation, we write “without VAT”.

In column 8 we enter the amount of VAT based on the applicable tax rates.

In column 9 we indicate the cost of the total quantity of goods supplied, work performed, services rendered, transferred property rights, taking into account the amount of VAT, and in the case of receiving the amount of payment, partial payment for upcoming deliveries of goods, performance of work, provision of services, transfer of property rights - received amount of payment, partial payment.

In columns 10 and 10a we put the digital code and the short name of the country of origin of the product in accordance with the All-Russian Classifier of Countries of the World (if the country of origin is the Russian Federation, these fields are not filled in).

In column 11 we put the customs declaration number if the country of origin of the goods is not the Russian Federation.

Note. In the invoice for the advance payment, issued upon receipt of payment, partial payment for upcoming deliveries of goods, provision of services, performance of work, transfer of property rights, in fields (3) and (4) and columns 2 - 6, 10 - 11 of the table we indicate dashes.

The invoice is signed by the head of the organization or another authorized person, chief accountant or other authorized person / individual entrepreneur, indicating the details of the state registration certificate and the seal of the selling organization (contractor) is affixed.

The invoice is drawn up on a sheet of A-4 format, the document is printed in two copies: one remains with the seller (contractor), the second is given to the buyer (customer).

The new invoice form comes into effect from 10/01/2017. The changes affected some wording of columns and lines of the form. Two columns have also been added to the tabular section. In the article we will look at what new has appeared in the invoice since October 1, 2017, and how it needs to be filled out. We also offer a free download of the form and sample form in Excel.

The previous revision of the invoice occurred quite recently - 07/01/2017. Since the beginning of July, one line has been added to the form, which has been in force since 2011, above the table, which received the number 8. In this line you need to fill in the identifier of the contract, agreement or government-type contract, as well as budget investment and subsidies. For other operations, a dash is placed in this line. A dash must also be added if the identifier is not assigned to the specified agreement type.

From 01.10.2017, the Government of the Russian Federation again updated the form of the invoice, valid from 01.07.2017. This time there were more changes, but, nevertheless, they did not radically change the form.

Changes from 01.10.2017 in the invoice:

in the title of line 8, which was added to the updated form dated July 1, 2017, “if available” was added, that is, it is explained that if an identifier is not assigned to the contract, then there is no need to fill out the field;
Column 1a has been added to the table, where you need to enter the code from the customs classifier in relation to goods exported from the Russian Federation to the EAEU countries; for other transactions, a dash is placed in the column;
in the title of column 11 of the invoice table, the word “registration” has been added to the customs declaration number, which allows you to indicate the declaration number not only for import operations, but also when releasing goods by Kaliningrad customs for domestic consumption;
at the bottom of the invoice form in the name of the line where the individual entrepreneur’s signature is placed, it is explained that the completed sample can be signed not only by an individual entrepreneur, but also by his authorized representative. Previously, there was no such specification, so difficulties arose with the legality of certification of paper by representatives of the individual entrepreneur.

Otherwise, the invoice form has not changed since October 1, 2017.

Step-by-step filling out an invoice from 10/01/2017 - sample filling

An invoice is issued in two cases:

if goods, works and services are shipped;
if the seller receives an advance, download a sample form.

In both cases, the invoice is issued to the buyer no later than 5 days from the date of shipment or receipt to the prepayment account. To fill out an advance invoice, you must use the standard form approved on October 1, 2017 by Resolution No. 981 of August 19, 2017.

Below is a completed sample of an invoice issued upon shipment of goods to the buyer.

The following details must be added to the top of the new form:

number – according to the filling rules, continuous numbering is used for invoices, and advance and shipping documents are numbered together; there is no need to separate the numbering or use additional prefixes;
date of registration – the day the invoice is issued; this day must fall within the five-day period allotted under the Tax Code of the Russian Federation. If the deadline falls on a weekend, the deadline is moved to the next working day;
in line 1a you need to indicate information about the correction - this field is filled in only in cases where such corrections are available. That is, an invoice was initially issued with an error, and this error is not significant, for which it is allowed to make a correction, and not issue an adjustment document;
in the next three lines (2, 2a and 2b) the details of the seller’s company, which issues the invoice, are filled in;
the following lines (3 and 4) are filled in with data about the shipper and consignee; it is enough to indicate their name and address;
line 5 of the invoice is filled in only when an advance is received, and when issuing an advance document, filling in this field is mandatory, otherwise the buyer will not be able to use the form received, and there will be no confirmation of the right to VAT refund. When shipping without advance payment, the field is not filled in;
in the next three lines (6, 6a and 6b) the details of the buyer’s company to which this sample is addressed are filled in;
in line 7 enter the code designation and name of the currency in which the amounts in the invoice are expressed, if it is Russian ruble, then code 643;
line 8 is a new field added to the form on 07/01/2017 and edited on 10/01/2017; its completion is discussed in the article above. If the operation is related to the listed agreements and they are assigned an identifier, then it must be entered in this field. Otherwise the line is not filled.

The tabular part of the new form from 10/01/2017 is filled out as follows:

1 – name of the goods, and the invoice is issued in connection with the receipt of an advance, then here it is enough to indicate the general name of the goods, work or services for which the money is transferred. If the invoice is issued in connection with shipment. then you need to indicate a specific name;
1a – if the company does not export goods and materials outside the Russian Federation to the countries of the EAEU, then this column does not need to be filled out. All others must indicate the product code according to the EAEU customs classifier;
2 and 2a – data on the unit of measurement of the specified name is filled in (code and abbreviated name according to OKEI);
3 – quantity, volume;
4 and 5 – price and cost without added tax;
6 – excise tax or its absence; if the goods are not excisable, then “without excise tax” is indicated;
7 – tax rate, if the invoice is issued in connection with shipment, the rate can be 10 or 18%, if in connection with an advance payment, then 10/110 or 18/118. Using this column of the new invoice form, used from 10/01/2017, you can determine the reason for issuing the form.
8 – VAT amount, for the shipping form it is calculated as the rate from column 7 multiplied by the amount from column 5, for the advance form - as the rate from column 7 by the advance amount, which is shown in the next column 9;
9 – enter the total cost, including VAT (or the advance amount);
10 and 10a – information about the country of manufacture, filled out only for foreign goods;
11 – registration number of the customs declaration, also filled in for import –.

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:

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.
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 — VAT amount 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 present 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:

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.
There is no longer a requirement to send a receipt notice, but if necessary, such a notice can be sent to the seller.
It is now possible to send additional data to the invoice;
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:

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