Checkpoint of a separate subdivision in UPD. Filling in the UPD for the buyer, a separate subdivision. Legal value of the indication of the checkpoint in the invoice

Do I need to put a forward slash in the invoice of the branch. Can a branch employee sign an invoice for the director. Will they refuse to deduct VAT if the checkpoint of the "head" is indicated on the invoice. Often the company purchases goods for the needs of the division. The head office can purchase products and then redistribute them to a branch (more about the nuances tax accounting for internal movement of property, see p. 56 of the current number). Or immediately purchase goods for "picking". The editorial office receives many questions from subscribers with a request to clarify the procedure for issuing invoices if a company purchases goods for a division. In addition, despite the many explanations from the departments, taxpayers doubt whether they fill out the invoices correctly if the seller of the goods is a branch of the company.

Registration of a separate subdivision if the head pays

At the same time, when filling out invoices for goods (works, services) sold by the organization through its separate subdivision, in line 2b "INN / KPP of the seller" of the invoice, the KPP of the corresponding separate subdivision should be indicated (letters of the Ministry of Finance of Russia dated 05/18/2017 N 03-07-09 / 30038, dated 05/30/2016 N 03-07-09 / 31053, dated 03.06.2014 N 03-07-15 / 26524, dated 04.07.2012 N 03-07-14 / 61, dated 03.04.2012 N 03-07-09 / 32, dated 10.02.2012 N 03-07-09 / 06 , dated 26.01.2012 N 03-07-09 / 03, dated 02.11.2011 N 03-07-09 / 36, Federal Tax Service of Russia dated 16.11.2016 N SD-4-3 /, letter of the Federal Tax Service of Russia dated 08.07.2014 N GD -4-3 / (posted on the FTS website in the section "Explanations of the FTS, mandatory for use by tax authorities")). "L" p.

Registration of a separate subdivision - step by step instructions 2018

The Tax Code of the Russian Federation in the invoice issued for the sale of goods (works, services), transfer of property rights, must indicate the name, address and identification numbers of the taxpayer and the buyer. At the same time, the norms of Chapter 21 of the Tax Code of the Russian Federation do not disclose the procedure for filling in these details, as well as and do not establish any specifics of their filling when shipping goods (providing services, performing work) through a separate subdivision (separate subdivision) of the organization or when receiving goods (rendering services, performing work) to the warehouse of a separate subdivision (separate subdivision) of the organization. Art.

Universal transfer document (UPD) in 2018: form, sample

Which line to fill in - 8 or 9 - depends on how the contract is drawn up. If from the very beginning it did not contain a condition to change the value, the seller fills in line 8 "I propose to change the value"

If there was already a condition in the agreement about the possibility to change the cost of delivery, then the seller fills in line 9 "I notify about the change in value". In the first case (the seller filled in line 8), the buyer reflects his consent to change the value in line 12 “I agree with the change in value”.

In addition, the buyer must complete lines 14 and 15. In the second case (the seller completed line 9), lines 14 and 15 are optional.

But if the buyer fills them in, then he will be able to consider the received UCD as his internal accounting document (analogue of an accountant's certificate), which will confirm the change in the value of the goods (work, services) received earlier.
Tax Code of the Russian Federation) (see the resolutions of the FAS of the North Caucasus District of 07/30/2009 on case No. A53-18001 / 2008-C5-46, the FAS of the Moscow District of July 14, 2010 No. KA-A40 / 5923-10, of 09/08/2011 N KA -A41 / 9713-11, the Ninth Arbitration Court of Appeal dated 18.07.2011 N 09AP-14445/11, the Seventeenth Arbitration Court of Appeal dated 11.03.2012 N 17AP-1211/12, the Eleventh Arbitration Court of Appeal dated 21.01.2013 N 11AP-16278 / 12, Fifteenth Arbitration Court of Appeal dated 11.06.2017 N 15AP-4606/17). The answer was prepared by: Expert of the Legal Consulting Service GARANT Vakhromova Natalya The answer passed quality control on November 2, 2017.

Attention

After all, entering additional information into the invoice is not a violation that can lead to a refusal to deduct VAT (Letters of the Ministry of Finance of Russia dated 04.23.2012 N 03-07-09 / 39 and the Federal Tax Service of Russia for Moscow dated 23.01.2009 N 19- 11/004827). We were unable to find official explanations of the departments and the position of the court on who should sign the invoice on behalf of the head and the chief accountant, if the document is submitted by a department, and the specified employees work in the head office.

Info

We believe that any authorized employee of the unit can do this. How to number invoices issued on behalf of departments Svetlana Stepanova, accountant, St.

Important

In the UKD with status 2, lines 8 (or 9) and line 12 must also be filled in. Moreover, in the part that duplicates the correction invoice, it is enough to fill in only those details that reflect changes in value or quantitative indicators.

• 1 What replaces universal documents
• 2 Purpose of universal documents
• 3 Who Can Use Universal Documents
• 4 For what operations can FRT be used
• 5 When you can apply UKD
• 6 Filling out universal documents

When shipping goods or transferring works, services, property rights, it is not at all necessary to draw up separately both an invoice and a transfer document (consignment note, act, etc.). At present, without any tax risks, they can be combined into one universal transfer document (UPD). After shipment, the cost of goods (works, services, property rights) may change. Such a change can be caused by an increase or decrease in either the price or the quantity (volume) of the supplied resources.

The Ministry of Finance of Russia confirmed that neither the Tax Code of the Russian Federation, nor the Decree of the Government of the Russian Federation of December 26, 2011 N 1137 "On the Forms and Rules for Filling (Maintaining) Documents Used in Calculating the Value Added Tax" does not oblige the chief accountant to issue a power of attorney to sign invoices ( Letter of the Ministry of Finance of Russia dated 21.10.2014 N 03-07-09 / 53005). It turns out that any authorized person can sign the invoice, not just the manager and chief accountant. In addition, according to the department, an invoice can be signed by one employee who is entitled to sign on the basis of a power of attorney for both the head and the chief accountant of the organization. Similar conclusions are contained in the Letter of the Federal Tax Service of Russia dated 06/18/2009 N 3-1-11 /
Please note that if an employee of the company signs an invoice by power of attorney, it is more expedient to indicate the surname and initials of this person in the document.

It is a set of characters that is in addition to the usual TIN - identification tax number. An important feature of the registration code is that one and the same organization may have several checkpoints.

The reason for this is very simple - registration is sometimes carried out in several tax authorities and in different directions. In each case, an individual code of the reason for registration is generated.

So, the checkpoint is assigned:

• at the place of registration of the legal entity itself;
• at the place of registration of separate divisions;
• in the region where entity owns any property (real estate, cars).

An invoice is a strict reporting document required to reflect all the necessary information in accounting. The corresponding checkpoint must be indicated in it.

The Universal Transfer Document (UPD) is developed on the basis of the invoice form. The use of UPD allows, without violating the law, to combine an invoice with different forms of accounting, which largely duplicate it, M-15, commodity section of the TTN), as well as:

• take into account the formalized fact of economic life for accounting purposes;
• exercise the right to a VAT tax deduction;
• to confirm costs for the purposes of calculating income tax (and other taxes).

UPD contains all the required details provided for invoices and primary documents. That is, it replaces 2 documents at once (for example, an invoice and TORG-12). However, FRT can be used only as a primary document (for example, TORG-12). For this, the UPD does not fill in the lines established exclusively for the invoice:

• "To the payment and settlement document" (line 7);
• "Including the amount of excise duty" (column 6);
• "Tax rate" (column 7);
• "Digital code of the country of origin of goods" (column 10);
• "Short name of the country of origin of the goods" (column 10a);
• "Number of the customs declaration" (column 11).

Keep in mind that issuing a separate invoice for the shipment of goods (works, services), property rights is not required if the UPD is drawn up.

The list of operations for registration of which the FRT can be used (see table 1):

UPD can also be used when the consignor (principal, principal) ships goods to the commission agent (agent, attorney) for sale on his own behalf or on behalf of the consignor (principal, principal). In this case, the UPD is the primary document for the transfer of values \u200b\u200bto the commission agent (agent, attorney) for sale without transfer of ownership of them.

Compilation and form of UPD

Now let's look at how to fill out the FRT form line by line, in table 2:

Reflection of the FRT with the status "1" in the purchase book, the sales book and the log of received and issued invoices

Let's consider how you need to register a universal transfer document with the status "1" when issued or received from the seller and the buyer.

Reflection of the FRT at the seller

Recall that invoices are registered in the sales ledger in chronological order in the tax period in which the tax liability arises, that is, at the time of determination tax base (clause 1 of article 167 of the Tax Code of the Russian Federation). If the document is generated during the shipment of goods (works, services, property rights), then the moment of determining the tax base is the day of their shipment or transfer.

Also, invoices are subject to unified registration in chronological order in part 1 of the register of received and issued invoices by the date of their issuance (Decree of the Government of the Russian Federation of December 26, 2011 No. 1137).

The peculiarities of the compilation and use of the FRTD in the status "1" allow you to determine the date of shipment. But this creates two situations when the day of preparation of the FRTD coincides with the day of shipment and, conversely, does not coincide. Let's consider them.

The day of preparation of the FRTT coincides with the day of shipment

The seller drew up the UPD:

• on the day of transfer (transportation, delivery) of the goods to the buyer;
• on the day of transfer of property rights;
• on the day of rendering services (for lasting services - the last day of the tax period (letter of the Ministry of Finance of Russia dated June 25, 2008 No. 07-05-06 / 142);
• on the day of delivery of the results of the work performed to the customer.

In the UPD with the status "1", the line indicator (1) determines the actual date of compilation of both the primary document and the invoice. On the same day, the shipment (transfer) of goods, works, services, property rights is carried out. In general, the same date is considered as the date of issuing the invoice on paper to the buyer (except for the delivery of work).

In the sales ledger, this document is registered for the tax period to which the moment the tax base is determined, that is, the date of shipment coinciding with the date of the invoice. Except when the work is being handed over, then the moment of determining the tax base is the date of their acceptance (UPD line).

And in the register of received and issued invoices, the FRT must be registered in the tax period to which the date of its issuance belongs.

What dates you need to indicate when registering the FRT in the accounting journal and the sales book is shown in table 3:

The day of preparation of the FRTD does not coincide with the day of shipment

The seller drew up the UPD on a day that does not coincide with the date (earlier or later):

• transfer of goods (transportation, delivery) to the buyer;
• transfer of property rights;
• provision of services;
• delivery of the results of the work performed to the customer.

In the UPD with the status "1", the indicator of line (1) determines the actual date of compilation of both the primary document and the invoice. However, the line also indicates the actual date of shipment (transfer) of goods, services, work results, property rights, entered by the responsible person of the seller. In general, this date is considered as the date of invoicing the buyer (except for the delivery of work). The date of preparation of the document in such conditions is simply an indicator that allows the document to be uniquely identified.

In the sales ledger, this document is registered for the tax period to which the moment of determining the tax base belongs, that is, the date of actual shipment (date of the UTD line). Except when the work is being handed over, then the moment of determining the tax base is the date of their acceptance (UPD line).

And in the register of received and issued invoices, the FRT must be registered in the tax period to which the date of its issuance belongs. What dates you need to indicate when registering the FRT in the accounting journal and the sales book is shown in table 4:

Reflection of UPD at the buyer

As a reminder, buyers register the received invoices in chronological order by the date of receipt in part 2 of the register of received and issued invoices (Decree of the Government of the Russian Federation of December 26, 2011 No. 1137).

UPD with the status "1" allows you to define this date as the date of registration (signing) by the consignee / customer of the document on acceptance of goods, property rights, services rendered, results of work performed - this is a line indicator.

This date (UPD line) is entered in column 2 of part 2 of the register of received and issued invoices, and in column 6 of part 2 of the journal, the date of drawing up the document is indicated in the indicator of line (1) of the UPD.

With regard to the purchase ledger, buyers register invoices in it after their registration in part 2 of the ledger of received and issued invoices, as the right to tax deductions (Art. 172 of the Tax Code of the Russian Federation), that is, not earlier than the registration of the goods received, the results of work, services, property rights (Decree of the Government of the Russian Federation of December 26, 2011 No. 1137).

When compiling and using a FRT with the status "1", the date of receipt of the invoice and the date of occurrence of the basis for accepting the purchased goods, works, services, property rights for accounting are the same - this is the line indicator.

This date (UPD line) is reflected in column 4 of the purchase book. In this case, in column 2 of the purchase book, the date indicated in the indicator of line (1) of the UPD is indicated.

What dates need to be indicated when registering the FRT in the accounting journal and the purchase book is clearly shown in table 5:

Reflection of UPD with the status "1" in tax accounting

Let us consider how the seller and the buyer determine income and expenses in tax accounting when using FRT with the status "1".

Seller's income tax

Recall that for the purpose of calculating income tax when the taxpayer applies the accrual method, the date of recognition of the income received by the seller is the date of sale of goods, works, services, property rights (clause 3 of article 271 of the Tax Code of the Russian Federation).

Subject to the rules of article 39 Of the Tax Code, this is the date of transfer on a reimbursable basis (including the exchange of goods, works or services) of the ownership of goods, the results of work performed by one person for another person, the onerous provision of services by one person to another person, regardless of the actual receipt money (other property, work, services, property rights) in payment for them.

Income is determined on the basis of primary documents or other documents confirming the income received, as well as tax accounting documents (clause 1 of article 248 of the Tax Code of the Russian Federation).

Attention

FRT with status "2" is equated to simple original document, and therefore is reflected in tax accounting in the usual manner.

Let's apply these rules to the UPD with the status "1" and it turns out that the date of recognition of income for including the proceeds in the tax base for income tax will be:

• the date of registration of the release of the cargo (line indicator (1) or a later line indicator), if the ownership of the transferred cargo passes at the time of the transfer of the thing by the seller to the buyer (customer) or a person authorized by him, or the carrier;
• the date of registration of receipt of the goods (line indicator), if the ownership of the transferred goods passes at the time of delivery of the thing to the buyer or a person authorized by him;
• the date of registration by both parties of the fact of acceptance and transfer of services, property rights, results of work, that is, the latest value of the indicators of lines (1), and

In all of the above cases, in the presence of other documents confirming the indicated facts, for the purpose of taxation of the seller (executor, copyright holder), the earlier date following from another document will be applied.

Buyer's income tax

Similar dates are used by the buyer (customer) when determining the date of expenses in order to reflect them in tax registers. Values \u200b\u200baccepted under the FRT are reflected in tax accounting as purchased materials, goods, fixed assets, property rights, consumed services and the results of work for further application of the relevant accounting rules to them as part of expenses established by Chapter 25 of the Tax Code for various types of costs.

Keep in mind that the date of recognition of the amount reflected in the UPD with the status "1" to reduce the tax base for income tax by the buyer (customer, recipient) cannot be earlier than the line indicator, unless otherwise follows from the content of the fact of economic life recorded in document.

The Ministry of Finance clarified how to fill out invoices when selling goods through separate divisions

If an organization sells goods through its separate subdivision, then invoices for shipped goods can be issued by the branch only on behalf of the organization. In this case, in line 2b "TIN / KPP of the seller" of the invoice, the KPP of the corresponding separate subdivision should be indicated. Such clarifications are contained in the letter of the Ministry of Finance of Russia dated 05/18/17 No. 03-07-09 / 30038.

Officials remind that VAT payers should draw up invoices. Separate subdivisions are not VAT payers (Art. Tax Code of the Russian Federation). At the same time, in accordance with the rules for filling out an invoice used in VAT calculations (approved by the Government of the Russian Federation of December 26, 11 No. 1137), line 26 "INN / KPP of the seller" indicates the taxpayer identification number and the code of the reason for setting accounting of the taxpayer-seller. Therefore, if an organization sells goods through its separate subdivisions, then invoices for the goods shipped are issued in the name of the selling organization (in particular, name, address, TIN). In this case, in line 2b, you need to reflect the checkpoint of the corresponding branch. But what if line 2b indicates the checkpoint of the parent organization? Will such an error be the basis for refusing the buyer of this product to accept VAT deduction? The authors of the letter did not give a direct answer to this question. But at the same time, they recalled the provisions of paragraph 2 of article of the Tax Code of the Russian Federation. According to this rule, errors in invoices that do not prevent tax authorities identify the seller, the buyer of goods (works, services), the name of the goods (works, services), their cost, and tax rate and the amount of tax presented to the buyer are not grounds for refusal to accept VAT amounts for deduction.

Note that the checkpoint is not included in the number of mandatory invoice details (clause 5 of article of the Tax Code of the Russian Federation) The absence of a checkpoint or an incorrect number does not interfere with the identification of the seller, which means that they cannot prevent the deduction of VAT by virtue of the provisions of paragraph 2 of article of the Tax Code of the Russian Federation. The same rule states that failure to comply with the invoice requirements not provided for by paragraphs 5 and 6 of article of the Tax Code of the Russian Federation cannot be a reason for refusing a deduction. The validity of this approach is confirmed judicial practice (see "What errors in invoices do not prevent deduction: recent examples from arbitration practice").

However, in order to avoid disputes with tax authorities, it is better to be guided by the above explanations of the Ministry of Finance. Therefore, those who bought goods (works, services) from branches should check whether the seller's checkpoint is indicated correctly in the invoices. This can be done using special services that allow you to automatically compare data not only in invoices, but also in purchase / sales books and journals of received and issued invoices.

Indication in the invoice (in the UPD) of the checkpoint of the separate subdivision / head organization

Indication in the invoice (in the UPD) of the checkpoint of the separate subdivision / head organization. general rule in the case of the purchase of goods or services by a separate subdivision of a Russian organization, the KPP of the separate subdivision must be indicated in line 6b of the invoice "INN / KPP of the buyer"

Question:The organization is the buyer. The goods are received in a separate subdivision. For technical reasons, the seller in the UPD can automatically indicate only the checkpoint of the parent organization. Question: the buyer has the right to a deduction1) if in the line "INN / KPP of the buyer" there will be KPP of the parent organization 2) if in the line "INN / KPP of the buyer" there will be KPP of the head organization and KPP of a separate information), e.g. 7715307580/771501001/771545001, the checkpoint of the parent organization is included in the purchase and sales book Please give an answer with reference to the documents of the Federal Tax Service, which method of filling is safer

Answer:As a general rule, in the case of the purchase of goods or services by a separate subdivision of a Russian organization, in line 6b of the invoice "TIN / KPP of the buyer", the KPP of the separate subdivision must be indicated, and the TIN is assigned to the organization as a whole, the separate subdivision does not have its own TIN. The indication in the invoice (including in the UPD) instead of the checkpoint of a separate subdivision of the checkpoint of the parent organization may lead to a refusal to deduct VAT.

At the same time, tax inspectorates have no right to refuse an organization a deduction if an invoice (or UPD) is filled in in a combined way (some of the details are filled in manually, and some of them are filled in on a computer (clause 2 of Section II of Appendix 4 to Government Decree No. 1137 of 26.12.2011 ).

Thus, in the situation under consideration, it will be least risky to fill in the FRT of the checkpoint of a separate subdivision. If it is not possible to fill in the checkpoint on a computer, this requisite can be left blank and filled in manually.

Whose name should be indicated in line 6 "Buyer" and in line 6b "INN / KPP of the buyer" of the invoice - a separate division or the head office of the organization. The customer of services is a separate division of the organization
The answer to this question depends on which division of the organization - Russian or foreign - purchases the services.

If the services are purchased by a separate subdivision of a Russian organization, then the invoice must be drawn up as follows. As a buyer in line 6 "Buyer" of the invoice there should be the name of the head office of the organization. After all, branches are not independent taxpayers. This means that the organization is the buyer.

In line 6b "INN / KPP of the buyer" there must be KPP of a separate subdivision. All this follows from the provisions of Articles and Tax Code, subparagraphs "i", "l" of paragraph 1 of Section II of Appendix 1 to the Government Decree of December 26, 2011 No. 1137 and is confirmed by the letter of the Ministry of Finance dated April 13, 2012 No. 03-07-09 / 35.

Separate subdivisions (branches, representative offices) of foreign organizations that are tax-registered in Russia are recognized as independent taxpayers. This follows from the provisions of Article 143, paragraph 7 of Article 174 of the Tax Code. Therefore, if the services are purchased by such a unit, it is its details that must be indicated in lines 6 and 6b of the invoice.

How to correct an invoice

Right to deduct VAT

Based on invoices ( adjustment invoices), drawn up in accordance with the rules of tax legislation, as well as if other conditions listed in articles and the Tax Code are met, the organization may accept VAT deduction (clause 2 of Article 169 of the Tax Code).

Tax inspectorates have no right to refuse an organization a deduction if:

1) the invoice or correction invoice contains all the required details, provided for in paragraphs or 5.1 and 5.2 of Article 169 of the Tax Code, and signed by the persons specified in paragraph 6 of Article 169 of the Tax Code;

2) the invoice (correction invoice) contains additional details or information (letters

UPD is a universal form that combines several documents at once, which greatly simplifies business document flow and reduces costs. Such a need has matured a long time ago, but received legal support only after the entry into force Federal law No. 402-FZ "On accounting".

The need to apply a transfer document

The article contains samples of operations most frequently encountered in an organization and samples of documents with which they are drawn up. Let us consider, using an example, filling out, registration of the work performed and the delivery of goods with a universal transfer document (hereinafter UPD). UPD is used instead of the following documents: consignment note, invoice and acceptance certificate for work (services).

UPD is a universal form that combines several documents at once, which greatly simplifies business document flow and reduces costs. Such a need is long overdue, but it received legal support only after the entry into force of the Federal Law No. 402-FZ " About accounting". The law simplified the forms of primary accounting documents, but defined a list of mandatory details for them (Article 9 402-FZ), because every fact of economic life is subject to mandatory registration.

The details of the primary accounting document are:

• name;
• date of preparation;
• the name of the compiler's economic entity;
• the content of the fact of the operation;
• the amount of measurement of the operation in physical and (or) monetary measurement (indicating the units of measurement);
• the name of the position of the person (persons) who made (made) the transaction, operation and who is responsible (responsible) for the correctness of its execution;
• signatures of persons, indicating surnames and initials or other details necessary for identifying persons.

The UPD was developed by the Federal Tax Service on the basis of the requirements of the Accounting Law No. 402-FZ and Government Decree No. 1137 and proposed for use By letter of the Federal Tax Service of Russia dated 10.21.2013 N ММВ-20-3 / 96 @.

Important!Since July 1, 2017, amendments have been made to Government Decree No. 1137, therefore, since July 2017, the FRT form differs from the invoice by the line that was included in the invoice form. Invoice line 8 "Identifier government contract, agreement (agreement) "is a distinctive indicator between the invoice form and the FRT. The use of the FRT is recommended, and the heads of organizations independently decide which forms of documents to use. Despite the fact that the FRT contains invoice details, it can be used organizations in any form of taxation.

Organizations and individual entrepreneurs that are not VAT payers are not obliged to pay this tax when applying the UPD form. For organizations that are on common system taxation of the FRT, as well as the invoice, gives the right to offset input VAT when paid to the budget.

A sample of filling in the UPD of the universal transfer act

So, UPD is a universal transfer document; when can FRT be used? The filling rules are relevant for the supply of goods and the performance of work (services):

• instead of the Act and the Invoice;
• instead of the waybill and invoice;

To fill in the FRT instead of the consignment note (TORG12), it is necessary to change the status from "1" to "2", as well as the lines Consignor and his address (3) and Consignee and his address (4) should be left blank.

The full text of the Requirements for filling in the FRT columns is contained in the Recommendations for filling out certain details of the FRT form ( Letter No. ММВ-20-3 / 96 @). The table lists important points to pay attention to: