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 needs to 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 government contract for the supply of goods (performance of work, provision of services), agreement (agreement) on the provision from the federal budget legal entity subsidies, budget investments, contributions to 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.

An invoice is a serious document, which is regulated by the obligations prescribed by current legislation. In any situation, when purchasing or receiving a product or service, the client receives an invoice, a document confirming the transaction.

Registration requirements

The execution and preparation of such a document requires compliance with all regulations and standards; the invoice itself is a document from the supplier indicating details and data.

The account must always be assigned a registration number of both parties, which must match when verified. It is also mandatory to have the date of the transaction.

1. An invoice is needed in order to receive the “minus” value for VAT

The document is always executed on behalf of the owner of the service provider, in the name of the recipient. The details of the supplier and buyer must always be indicated.

The invoice is issued in 2 copies, one of which remains with the client, and the other with the supplier. Each enterprise is required to keep an open register of accounts in which to enter each form received.

All information on issued and received invoices must be displayed in reports generated for VAT.

2. Total cost

The value of the invoice is regulated by VAT, To do this, the document must be submitted to the tax office on time.

All such documents on deadlines are provided quarterly and can be sent by email, but only with wet seals and original signatures.

3. Tax rate and amount

Invoices are provided to the tax office to eliminate the total cost of taxation. To do this, you must provide a VAT invoice and multiply the price of the product or service by the general regulated rate - 18% or 10%, depending on the type.

Due to the fact that the VAT amount is excluded under a special regime, it must be deducted every quarter and transferred to the budget:

1. 18% is total amount rates.
2. 10% – special types of goods and services, for example, medicines and drugs, children's products, some types of products.
3. 0% – rare, very individual situations.

Thanks to the specified amount of payment for a product or service, it is possible to clearly calculate the amount of VAT deduction for transactions that will be charged to the supplier. This amount may be specified in the contract, or agreed upon as a monthly payment.

It should be understood that when choosing a certain percentage, the calculated rate will be equal to:

1. 18-188.
2. 10-110.

Some situations are regulated in which organizations are not burdened with the payment of VAT and invoices on a general basis, such as, for example, UTII, simplified tax system.

This rule is prescribed in tax legislation.

But it is always necessary to understand that when issuing an invoice, the supplier and the client undertake to pay the percentage indicated in the form and indicate the transaction and tax in the tax return.

Deadlines for issuing invoices

According to generally established regulations, an invoice must be issued no later than 5 days from the date of conclusion of the sale transaction.

Documents are prepared:

1. From the date of receipt of the advance payment both in full and in installments.
2. When transferring property rights or ownership.
3. From the moment the goods are shipped.

All such obligations are spelled out in the current law, namely, it is clearly stated: 5 calendar days. If the fifth day is a non-working day or a holiday, the day the conditions expire will be considered the next working day. In order to eliminate such troubles, you can draw up such documents directly on the day of shipment.

There are some facts confirming that a document can be generated even before the goods are directly provided or received.

These characteristics include:

1. Documentation of the supplier organization does not depend on the invoice deadline.
2. Liability and penalties for failure to comply with prescribed deadlines are excluded (rare cases).

Who is required to issue an invoice?

An invoice must be issued, without fail, if the supplier or client is:

1. Taxpayers.
2. The organization's activities are carried out on behalf of the owner, who operates under VAT.
3. They are participants in a trust management partnership, concession, etc.
4. Import of goods or across the border (payment of tax payment).

All other precedents are optional for the preparation of such documents, but recommended.

Such documents are required to be executed by the following legal entities:

1. Everyone who is subject to taxes.
2. They pay taxes on the amount of the advance (partial or full).
3. Those who provide goods and services to persons with foreign citizenship.
4. Tenants of municipal property or buyers of state property.

It is worth noting that the invoice must be issued for all products offered, based on the results of the month, and later on the results of the quarter. This especially applies to enterprises whose shipping activities are carried out monthly or daily.

Who is not required to prepare an invoice?

The legislation specifies characteristics that limit or completely eliminate the need to issue an invoice.

Such a document should not be drawn up:

1. Those who do not pay value added tax.
2. Individual entrepreneurs who trade or provide goods and services at retail.
3. Organizations whose activities are related to public catering.
4. Enterprises that provide goods and services for non-cash payments.
5. Some individual special transactions of banks or organizations that are legally exempt from taxes.
6. Some insurance companies.
7. Pension funds.

Main cases of issuing an invoice

The main cases in which an invoice must be issued are the following cases:

1. Systematic shipments of goods or provision of services for the provision of electricity, gas circulation, oil products;
2. Offer of communication services;
3. Food service activities that occur daily on multiple occasions.

Also, in such cases, documentation is completed no later than 5 calendar days of the current month. The account number must be entered into the registration book exclusively in the current month.

All features of the contract must be specified in the documents. In situations where the supplier ships the product or provides it to the same customer within a month large number goods, you can arrange everything in one invoice.

Nuances of the procedure for issuing an invoice

The invoice can be submitted in person, in writing, or sent electronically. Documentation is prepared in special form, which is regulated by law. The procedure and regulations for providing documents via an electronic network are specified in a special paragraph of the law and are listed on the website of the Ministry of Finance.

Documents can be executed electronically, solely by mutual agreement of the parties and at the same time, it is necessary to provide in advance the fact that both organizations must maintain the same or compatible technical programs and capabilities. This is due to the need to verify that the invoice is processed in the appropriate manner.

The law does not prescribe in any way the form of agreement for the use of electronic documentation, therefore, business behavior tactics can be used as conditional consent, this could be, for example, oral consent, or a condition specified in the contract. This advice is listed as one of the most important on the official resource of the Ministry of Finance, in order to subsequently avoid misunderstandings.

Moreover, even such an agreement does not exclude the possibility of generating an invoice in writing.(thus no duplicate or written copy will be required).

When issuing invoices electronically, you must follow the recommendations for choosing special operators of electronic document circulation, the list of which is posted on a special portal on the network.

Responsibility for violation of terms for issuing invoices

In order to eliminate various problems and misunderstandings, the need to resolve problems in court, both parties to the contract need to know some features and recommendations for issuing an invoice.

It is worth clearly understanding that by law there are no penalties or liability for failure to comply with strict deadlines for providing an invoice. But this operation is mandatory in order for the buyer to use the opportunity to deduct VAT.

Moreover, if the invoice was issued in advance, this fact will not affect the VAT deduction in any way. The document will be considered active even if it was issued before the provision of the product or service. All such characteristics are prescribed in tax legislation.

In a situation where the date indicated on the documents precedes the moment of shipment, this is not an error or violation, according to the articles of the code, and even in an arbitration court it will not be a reason for refusing a deduction.

A fine may be imposed by the tax service, if invoices are missing or not submitted on time, there are no corresponding entries in the registration book.

If the deadlines for submitting invoices are shifted for a certain tax period, however, tax inspectors may impose a fine. This may apply to situations where the document was issued at the end of the current period, and the goods were provided at the beginning of the next - this is most often considered a violation. In such a situation, the fine can be at least 10,000 rubles; in case of the same repeated violation, the amount of the fine will be increased to 30,000 rubles.

In addition, some “unscrupulous” entrepreneurs take advantage of the situation with non-invoicing in order to subsequently reduce the amount of the VAT tax base. In such a situation, the fine will be equal to 20% of the debt or at least 40,000 rubles. All amounts of fines are provided for and specified in the tax code, in special articles which can be found on official resources.

An invoice is an accounting document certifying the fact of shipment of goods or provision of services and their cost. It is necessary to confirm the amount of VAT both on the sale of products (services), and to confirm the fact of purchase and incoming VAT. Based on the invoice data, Purchase and Sales Books are formed to account for VAT with the tax authority.

An invoice is issued (sent along with the goods or by mail) by the seller to the buyer (customer) after receiving the goods or services. The invoice has a strictly defined format, approved by Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137.

Invoice type

The first type of document is called a standard invoice. It is issued by the seller in case of shipment of goods or provision of services. A standard type of invoice is issued in case of full payment for goods or services from the date of shipment of goods or completion of work, but no later than 5 calendar days.

Also, this form of invoice is issued in case of return of goods to the supplier.

The second type of document is called an advance invoice, which is issued in case of prepayment on account of a future delivery. This form should not contain data such as consignor, consignee, quantity of goods, services, price and unit of measurement. But such data as: data of the payment document must be present in it.

Mandatory invoice details

The basic requirements for filling out an invoice are specified in Article 169 of the Tax Code of the Russian Federation. The invoice must contain the required details (for its acceptance in tax accounting and approval by the tax authority):

• serial number and date of compilation.

Serial numbers can be in any form in which the seller wants to see them. The main thing is that they should be increasing and end-to-end. If the organization violated the serial number system (for example, after 66.67 it issued an invoice numbered 15). This fact will not affect the tax deduction.

An invoice is issued within five calendar days from the date of shipment of goods or provision of services. This rule is spelled out in Decree of the Government of the Russian Federation of December 26, 2011 No. 1137 in subparagraph “a” of paragraph 1 of Appendix 1 and in paragraph 3 of Article 168 of the Tax Code of the Russian Federation.

• seller's name, address and identification numbers;

• name of the buyer (customer), his address and identification numbers.

The name of the seller (buyer) is written in full or abbreviated form in accordance with the constituent documents. The address is written in full with an index as it is stated in the company's Charter.

• name of the shipper and consignee, his address.

Data on the consignor and consignee are recorded only if the goods are sold. If the consignor is the seller, then the full address of the consignor does not need to be entered; it is enough to indicate in the “aka” line. If you nevertheless write down the full or abbreviated name and postal address, this will not be an error.

The data on the consignee must be indicated in full: name, address in accordance with the statutory documents. Regardless of whether the consignee and the buyer are the same person or not.

• the name of the goods sold or description of the services provided, their unit of measurement.

• the number of goods sold or the volume of services provided;

• document currency.

The invoice must indicate the currency code of the document, in accordance with the All-Russian Currency Classifier.

a) 643 - Russian ruble, if the price of the document is in rubles;

b) 840 - US dollar, if the price of the document is in dollars;

c) 978 euros, if the price of the document is in euros.

• price per unit of goods or services excluding tax;

• the full cost of goods sold, services provided;

• tax rate;

The VAT tax rate can be 0%, 10%, 18%. If the organization operates on a simplified basis or is exempt from VAT for any other reasons, given value filled in with the words “Excluding VAT”.

• tax amount;

• the full cost of goods and services provided, taking into account the amount of tax;

• country of origin of the goods and customs declaration number - only for imported goods.

Why do you need an invoice?

So who needs an invoice and why? First of all, it is needed to confirm the outgoing VAT when selling goods or providing services, as well as to write off the incoming VAT when purchasing goods or services.

When selling, we register an outgoing invoice in the Sales Ledger; when purchasing, we register an incoming invoice in the Purchase Ledger. These VAT returns are completed on the basis of these Books.

It is imperative to remember: Organizations using the simplified tax system and UTII are not required to issue an invoice; for an advance payment received to pay for goods or services, the shipment (fulfillment) of which will be carried out later than 5 calendar days from the date of payment, it is necessary to issue an advance invoice; If errors are identified, corrections must be made using a correction invoice.

What kind? This question often arises when studying regulatory documentation regarding the rules for filling out the main document for VAT accounting. In various accounting articles and even professional advice, “invoice” can be used in either the masculine or feminine gender. Therefore, it is worth figuring out what kind of compound word this is and how it is declined.

Invoice: declination

It is not surprising that accountants often make mistakes when using the word “invoice” in speech and writing cover letters. Moreover, it is especially often incorrectly inclined. So, many people prefer to leave the first part of a compound word unchanged. But this is wrong.

When declension of a complex compound word, only that part of it remains unchanged, which does not wander separately. An example of such a word: cocoa beans. The word “cocoa” is not declined in Russian, therefore, even when the compound word in which it is included remains unchanged even when declined. But in our case, in the compound word “invoice”, the first part - “invoice” - is still declined. That is, according to the rules of grammar, both components of the word “invoice” are declined.

So, for example, it is correct to write:

• I sent an invoice. (Accusative case).
• Invoice received. (Nominative).
• An error has been detected on the invoice. (Prepositional).
• I didn't receive an invoice from you. (Genitive).
• Questions may arise regarding this invoice. (Dative).
• Rules for working with electronic invoices. (Instrumental case).

When using the word "invoice" in plural the rules for using this name remain the same. Examples of declension of a term in the plural:

• The invoices sent were completed with errors. (Nominative case, plural).
• These invoices are missing. (Genitive case, plural).
• You should look into the invoices of this individual entrepreneur. (Dative case, plural).
• I issued all invoices to you on time - expect by mail. (Accusative case, plural).
• What will happen to invoices next year? (Cruitive case, plural).
• You need to read the regulations about invoices. (Prepositional case, plural).

The word "invoice" in nominative case should answer the question “what?”, in the genitive - “what?”, in the dative - “what?”, in the accusative - "What?", in the instrumental - “with what?” and in the prepositional - “about what?”.

Prepositions are often used with the word “invoice” in the genitive case: before, without, from, at, from, for, with, about, around, except, after. In the dative case - prepositions By And To; in the accusative - on, about, in, for, through. This compound word in the instrumental case is often used with prepositions under, behind, with, between, above. And in the prepositional form - with prepositions about, in, at and on.

Don't know your rights?

What type of invoice?

Download sample invoice

How is the invoice inclined?, we figured it out. It remains to determine what kind of word this is: masculine or feminine?

In accordance with the rules of the Russian language, when determining the gender of a complex compound word, the gender of its leading component is taken into account. Usually the leading word in complex compound words comes at the beginning of the construction.

When determining the leading component in a complex word, you can use the following approach. Thus, the leading word is the broadest concept of a given term, and the auxiliary word only denotes its characteristic difference. Thus, in the complex word “invoice”, the leading word, without a doubt, is “account” - this word generalizes the type of primary accounting documents. And part of the complex compound word “invoice” (translated from Latin facturo - processing) determines the special form of this particular document used in tax accounting.

We conclude that the complex compound word “invoice” is masculine. After all, the leading word is “account”, which comes at the beginning complex design, masculine.

Accordingly, when declension of the complex word “invoice”, it should be taken into account that it is masculine. Thus, it is completely wrong to use phrases such as “ issued invoice" or " invoice received (changed, corrected)"etc.

Those who not only believe that the word “invoice” is feminine, but also prefer not to inflect the first part of the complex construction are doubly wrong. The following phrases are quite jarring to the ears of not only legally savvy, but also simply literate people: “I didn’t receive your invoice, so duplicate it.” Correctly this phrase will sound like this: “I did not receive your invoice, so duplicate it.”

Examples of the correct use of the word “invoice” in the text can be found in the Tax Code (Article 169 is devoted to this concept), as well as in a number of government regulations. Thus, the invoice form was approved by Resolution No. 1137 of December 26, 2011, as amended this year. In addition, the term “invoice” is often used in arbitration courts when considering disputes between taxpayers and fiscal authorities.

Why is this document needed? An invoice is an accounting document not classified as primary accounting documents, designed to provide additional control over the correct calculation of VAT, that is, value added tax, which must be paid by a business entity to the state budget. There is a unified form of this paper.

Please note that the legislation has established a clear procedure both regarding the preparation of such papers and the need to record them in special journals (books).

The Tax Code of the Russian Federation, or more precisely - in -, establishes the rules for the use of this document.

An invoice is issued by the seller of the goods, as a rule, for wholesale purchases, to the buyer. Also, the document is drawn up when making any orders in the accounting department.

These include:

• sales book maintained by the seller of goods, recording data on the products (services) sold;
• a purchase book, where the buyer notes information about the purchased product (service).

By the end of the reporting period, the information entered monthly in the accounting books is summarized to calculate VAT to be transferred to the state budget.

In accordance with the rules of Russian grammar, the phrase "invoice" should refer to the male, not feminine (on the first word).

If you say in simple words, That invoice is a document confirming That:

1. what (name of product or service), as well as in what quantity is sold by the seller, what is the cost of these goods (services) and what amount of VAT tax will be charged for transfer to the budget, in this case.
2. what amount the buyer is entitled to receive in the form of a tax deduction, since it is paid by the seller of the goods (services).

Important! An invoice cannot serve as proof of the fact that the seller has transferred goods to the buyer; this is intended for a delivery note or an act of acceptance and transfer of material assets issued to the buyer. A payment document or a cash receipt must be attached to the document itself.

Main types of document are:

1. an invoice, which is issued when the supply of goods or provision of services occurs simultaneously with their payment by the recipient;
2. advance SF, which is required in case of prepayment for goods (services);
3. corrective SF, which is intended to correct erroneous entries.

Video about what 3 types of invoices the Tax Code provides for:

Features of using the document for individual entrepreneurs and for LLCs

Possibility of receiving an invoice important for those business entities that are VAT payers, that is, they pay taxes in the main tax regime (OSN). Many individual entrepreneurs, as well as LLCs, use a simplified taxation scheme (STS), under which they do not pay VAT.

Therefore, for these organizations no invoice required. However, it can be carried out at the request of the buyer, with mutual agreement of the parties. It should be noted that in this case it will be necessary to pay VAT, as well as draw up a declaration.

Regarding general rule, That organizations on the simplified tax system invoice:

• are not required to write out (Articles 346.11 and 346.26 of the Tax Code of the Russian Federation);
• are required to write out when transactions are carried out in relation to goods imported into the territory Russian Federation, that is, imported (Article 174 of the Tax Code of the Russian Federation).

However, in the practical activities of an individual entrepreneur or LLC, the need to draw up such an important document arises much more often. For example, organizations using the simplified tax system can participate in transactions in which VAT payers are partners. This determines the need to draw up a Federation Council, as grounds for submission to the tax office.

Video about what an invoice is needed for and where you can download its form:

Conclusion

Pay attention! For individual entrepreneurs and LLCs, if they are VAT non-payers, there are special rules. These organizations (on the simplified tax system) are generally not obliged to write it out, but often they have to do it.

When carrying out wholesale transactions for the purchase and sale of goods, or when providing services, the seller issues an invoice to the buyer, which, among other things, indicates the amount of VAT payable to the treasury. The buyer, who is a VAT payer, has the right to receive an appropriate tax deduction.

The information is sent to the tax office. If it is not provided, or is not provided on time, then a fine is provided for this case.