New invoice form. Correction invoice. Features of advance invoices

When selling its products, the paying company must include in the invoice the corresponding amount of value added tax (VAT). Invoice - document accounting statements, thanks to which the company can accept this tax for refund or deduction.

Such an opportunity is provided only by a form correctly filled in according to the established form.

The procedure for issuing invoices in 2019

An invoice is required if VAT is paid to the state. Firms that are not VAT payers do not issue it.

According to the legislation, the countdown starts from the moment:

• receipt by the buyer of the goods;
• payment for these goods.

The form can be generated both in electronic format and transmitted on paper.

If the last day for filling out the document turns out to be non-working, then the deadline is postponed to the next weekday. Receiving money as an advance payment also involves creating a corresponding invoice.

There are cases when a 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 to one buyer. Examples of this type of activity are the daily supply of products or the sale of communication services.

Such a seller draws up an invoice monthly by the 5th day. In addition, one form for several sales documents can be generated if, within 5 days after the first sale, the seller has drawn up 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 allocated as a separate line on price tags, receipts and other forms, it is included in the price, and invoice creation is not required. For cashless 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.

Formation of an invoice is divided into 2 parts:

1. Drawing up the head of the document.
   Here it is necessary to 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.
2. Filling in the tabular section.
   The tabular section is filled with information about the product, its unit of measurement, price and value with and without tax, and the tax rate.
   In this part, the name of the unit of measurement of the goods and its code from OCEI should be indicated, if such a unit is absent in the classifier, then a dash is put.
   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 preparation of the document;
  • 2 - the name of the company selling the goods;

• 2а - company address;
• 2b - registration code;
• 3 - data about the consignor, if it is the seller, put "he";
• 4 - data about the consignee;
• 5 - information about the payment document;
• 6 - the name of the buying company;
• 6а - the address of the company buying the goods.

In the table in points 1 to 11, you must specify:

• 1 - the name of the goods;
• 2 - a unit of their measurement;
• 3 - the number of goods sold;
• 4 - the price set by sellers per unit of goods sold;
• 5 - calculated value without VAT;
• 6 - the amount of excise duty;
• 7 - tax rate;
• 8 - the amount of VAT for the entire volume of goods;
• 9 - cost including VAT;
• 10 - country of origin, it must be indicated if the goods are not of Russian origin;
• 11 - number of the declaration received at customs.

The document is signed by the manager and the accountant. The last signature may not be available if the staffing of the company does not imply such a position.

Electronic invoices: changes 2019

The obvious advantage of electronic workflow is efficiency. If earlier it took a lot of time to exchange documents between firms located in different regions, then with the possibility of electronic exchange, it takes only a couple of minutes.

In addition, postage and office expenses are significantly reduced.

Firms that decide to carry out electronic document flow should take into account that from April 1 of this year, an order began to operate, containing new rules for exchange in electronic format. A previously published order regulating this area has ceased to be in force.

According to the new government order:

1. All forms in in electronic format certified by a qualified digital signature (CEC).
   The electronic digital signature has been replaced by a qualified analog for a long time, now this is reflected in legislation.
2. Now it is not required to send a notice of receipt, but if necessary, such a notice can be sent to the seller.
3. Now you can send additional data to the invoice;
4. The amendments to the code presuppose a change in concepts for electronic invoicing, instead of the term “electronic invoice”, “electronic invoice” will operate.

Find out whether it is possible to draw up one invoice for a number of services from the video.

When to Apply Correction Invoices

A correction invoice is generated if the cost of the 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 a correction document with a correction of an existing one. The first is set if you need to adjust the amount of tax liabilities, the correction can be made if gross errors or typos were found in the drawn up document.

Errors can also be in correction forms, they are corrected in the same order as usual.

Cases in which an adjustment invoice is required:

1. The seller provides a discount that reduces the cost of goods.
2. The buyer received the wrong quantity.
3. The buyer did not take into account and returned part of the sold.
4. The value of the goods has increased in accordance with the terms of the seller, for example, if the price depends on the due date.
5. There was a markdown of goods due to product quality.
6. The cost of work has increased due to the rise in prices for materials.

Adjustment of tax liabilities does not always entail the formation of an adjustment document:

• accepting low-quality goods for return, the seller does not have to form an adjustment document, in this case, the reverse sale procedure takes place, the buyer acts as a seller and forms a regular document
• in case of return of previously accepted goods, the buyer independently creates an appropriate document.

A correction 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 duplicate, on paper or in electronic form.

It is permissible to draw up one corrective document for several previously issued ones. There is no special order of registration in the book of purchases and sales, therefore the rules of ordinary registration should be applied to such documents.

Features of advance invoices

Upon receipt of payment or incomplete payment for a product that will be sold later, the seller is obliged to create an invoice for advance payment. An interesting situation arises if the products were shipped within five days after payment.

The opinion of the Ministry of Finance and the Tax Service in this case is different: the legislature has issued several explanations, which say that in this case, one invoice can be issued. Tax services do not agree with this opinion and argue that this is absolutely 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 the goods sold exceeds six months;
• companies exempted from VAT.

In general, the preparation of advance invoices is subject to the same rules as the formation of ordinary ones, but there are some nuances:

• in the sections "consignee" and "consignor" you need to put a dash;
• it is mandatory to enter data on the settlement document, cash or bank, if the advance is provided in the form of offset, bill of exchange and other non-monetary options, then a dash is also put in the column;
• data on the price, quantity, origin of the goods sold are not filled in;
• the amount of tax will be calculated by multiplying the amount of the advance by the estimated tax rate in the format 10/110 or 18/118.

If, within one day, the buyer gradually made an advance payment, then all these payments will be recorded in one document. If the invoice is issued after shipment, then it must include the numbers of all payment documents related to this advance payment.

Companies that receive advances from buyers for continuous deliveries, such as telecommunications firms, can issue an invoice at the end of the month, reducing the advance on the number of services provided.

How invoices are numbered since 2018

The invoice numbering format has not been established, the company can independently accept it, fixing it in accounting policy... The main condition is the uniqueness of the numbers and their assignment to the blanks in a continuous ascending order. The purpose of the unified numbering is to fight against those who extract certain documents retroactively.

The new rules provide for a clear definition of the cases that allow the use of compound numbers:

• the document was submitted by a separate subdivision;
• the sale was carried out by a trustee or a member of a simple partnership.

Although this does not become a reason for refusing the deduction, it is better not to use the dividing line in other cases.

Since there is no special form of invoices for advance payment, they are numbered for all invoices in the company. If necessary, you can add a letter designation in the form of the AB prefix to advance forms.

For incorrect numbering, there is no criminal or administrative liability in the legislation.

An invoice is generated for each document of the sale of goods subject to VAT. Legislation imposes strict requirements for filling and numbering.

Correct completion of this document will help the buyer to deduct tax, therefore it is important to know and understand the basic rules for its formation.

If it is necessary to adjust tax liabilities, an adjustment document can be issued, the preparation of which also has certain rules.

What is an invoice, what is it for, you can learn from the video.

In contact with

In order for the buyer to be able to deduct VAT in the manner prescribed by Ch. 21 of the Tax Code of the Russian Federation, he must have an invoice (clause 1 of Article 169 of the Tax Code of the Russian Federation). We will tell you about the invoice form in 2019 in our consultation, as well as 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 the Government Decree of December 26, 2011 No. 1137 (clause 8 of article 169 of the Tax Code of the Russian Federation).

The last changes to the form were made in 2017.

From 01.07.2017, the invoice form was supplemented with the requisite "Identifier of a state contract, agreement (agreement)" (Government Decree No. 625 of 05.25.2017). On line 8 of the invoice, you must indicate the identifier of the state contract for the supply of goods (performance of work, provision of services), agreement (agreement) on the provision from the federal budget legal entity subsidies, budget investments, contributions to the authorized capital. In the absence of such information, a dash shall be inserted in line 8.

And from 01.10.2017, the invoice form is applied (Government Decree of August 19, 2017 No. 981), which involves both the correction of the names of line 8 and column 11 of the invoice, and the addition of a new column 1a to the form. In addition, lines 2a and 6a must be indicated as they are given in the Unified State Register of Legal Entities (EGRIP).

Column 1a "Product type code" indicates the product type code in accordance with the EAEU nomenclature of goods subject to foreign trade. 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 put.

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 of a free customs zone on the territory of the Special Economic Zone in the Kaliningrad Region. More details about the format in which to indicate the number of the customs declaration in the invoice, we told in our separate.

Below is the invoice form valid from 01.10.2017.

Invoice: Form in Excel

Please note that drawing up an invoice according to 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 the invoice, in addition to the above small adjustments, has not changed significantly recently. The rules for filling out an invoice are given in Appendix No. 1 to Government Decree No. 1137 dated 26.12.2011.

Invoice 2019 download form for free in excel

12.07.2019

The form of an invoice, an adjustment invoice and a register of received and issued invoices was approved by the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137 "On the forms and rules for filling out (maintaining) documents used in calculating value added tax" (in as amended by the Resolutions of the Government of the Russian Federation of 28.05.2013 No. 446, of 24.10.2013 No. 952, of 30.07.2014 No. 735, of 29.11.2014 No. 1279, of 25.05.2017 No. 625, of 19.08.2017 No. 981, of 01.02.2018 No. 98 and dated 19.01.2019 No. 15).
Start of validity of the latest revision: 01.04.2019.

19.01.2019 № 15 :

Forms of invoices and purchase books (+ additional sheet) have not changed.

The forms of the sales book and the additional sheet of the sales book have been updated: New columns 14a and 17a are intended for VAT with a rate of 18%. The former columns 14 and 17 are now intended for the current VAT rate of 20%.

In the Procedure for filling out the sales ledger, the rule that obliges the buyer to issue an invoice to the seller in the event of the return of goods (even those registered) has been canceled. All returns are now processed through the seller's invoicing.

Amendments have been made to the rules for keeping a log of received and issued invoices. This is due to the increase in the VAT rate to 20% from January 1, 2019.

About the main changes according toResolution of the Government of the Russian Federation from01.02.2018 № 98 :

Purchase book (changes only in the order of completion):

- Column 3 "Number and date of the seller's invoice" indicates the serial number and the date of drawing up the document (check) to compensate the amount of VAT to a foreign buyer.

- Column 7 "Number and date of the document confirming the payment of tax" shall indicate the serial number and date of the cash register receipt issued by the retail organization to a foreigner for VAT compensation. In case of simultaneous reflection of several cashier's checks in this column, they are indicated through the separating sign ";".

- Column 13 "Registration number of the customs declaration" contains information about the mark of the customs authority confirming the export of goods by a foreign citizen outside the EAEU.

- Column 15 indicates the cost of goods sold, including VAT, indicated on the check for tax compensation.

- Column 16 shall enter the amount of VAT calculated by the retailer to compensate for the tax.

- Also, changes have been made to the procedure for filling in the columns of additional sheets of purchase and sales books.

Sales book (changes only in order of filling):

Column 11 indicates serial number and date of preparation of the document (check) issued to compensate the amount of VAT to a foreign buyer.

Column 13b is entered the cost of goods sold, including VAT, indicated on the check for tax compensation.

About the main changes according toResolution of the Government of the Russian Federation from19.08.2017 № 981 :

New column 1a: "Product type code".

Column 11 of the invoice will be called "Registration number of the customs declaration"

In the signature field "Individual entrepreneur or other authorized person" instead of "Individual entrepreneur» .

Correction invoice:

H new column 1b: "Product type code".In this column, it will be necessary to put the code of the type of goods in accordance with the unified Commodity Nomenclature for Foreign Economic Activity (TN VED) of the EAEU. The indicator is indicated in relation to goods exported outside the territory of Russia to the countries of the Eurasian Economic Union. If there is no indicator, a dash is inserted.

Changes in the order of filling:

Also, amendments are made to the procedure for filling out invoices by forwarders, commission agents and developers, as well as amendments to the rules for storing invoices and other VAT documents.
- The procedure for filling out a correction invoice will provide that the taxpayer has the right to indicate additional information in additional lines and columns, including the details of the primary document, provided that the form of the correction invoice is preserved.

About the main changes according toDecree of the Government of the Russian Federation of May 25, 2017 No. 625:
"On Amendments to Appendices No. 1 and 2 to the Decree of the Government of the Russian Federation No. 1137 dated 26.12.2011".

Since 01.07.2017, the invoice form has been supplemented with line 8 "Identifier of the state contract, agreement (agreement)".

The correction invoice will be supplemented with line 5 with the same name.

This line indicates the identifier of the state contract for the supply of goods (performance of work, provision of services), agreement (agreement) on the provision of subsidies from the federal budget to a legal entity, budget investments, contributions to the authorized capital.

The changes are related to the signing of Federal Law No. 56-FZ dated 03.04.2017. It has supplemented the list of information that must be indicated in the invoice issued for the sale of goods (works, services), transfer of property rights.

Excerpt from the rulingdated 25.05.2017 No. 625 :

1. In Appendix No. 1 to the said resolution:

"Identifier of a state contract, agreement (agreement)

_____________________________________________________________________ (8)";

b) clause 1 of section II shall be supplemented with sub-clause "n" as follows:

"m) in line 8 - the identifier of the state contract for the supply of goods (performance of work, provision of services), agreement (agreement) on the provision of subsidies, budgetary investments, contributions to the authorized capital from the federal budget to a legal entity (if any)."

2. In Appendix No. 2 to the said resolution:

a) Section I, after the line relating to currency, shall be supplemented with the following line:

"Identifier of a state contract, agreement

(agreements) ______________________________________________ (5) ";

b) Clause 1 of Section II shall be supplemented with sub-clause "l" as follows:

"k) in line 5 - the identifier of the state contract for the supply of goods (performance of work, provision of services), agreement (agreement) on the provision of subsidies from the federal budget to a legal entity, budget investments, contributions to the authorized capital (if any)."

Universal transfer and correction document

The letter of the Federal Tax Service of Russia dated October 17, 2014 No. ММВ-20-15 / 86 @ contains the recommended Form of the universal corrective document, as well as the Procedure for filling it out and the List of cases for which this form can be used.

Related news

New from 06/07/2019: The Ministry of Finance of the Russian Federation, in a letter dated 05/15/2019 No. 07-01-09 / 34738, clarified whether it is possible to deduct VAT on an invoice in which the name of the buyer is indicated with an error in the legal form.

New from 04/27/2019: The Ministry of Finance of the Russian Federation, in a letter dated 04/10/2019 No. 03-07-09 / 25256, clarified when a supplier may not draw up an adjustment invoice in the event of a specified discrepancy in the quantity of delivered goods and immediately issue a primary invoice.

New from 10.04.2019: The Ministry of Finance in a letter dated 02.04.2019 No. 03-07-10 / 22587 warns when the contractor must issue an adjustment invoice (when the cost of construction and installation work accepted by the customer changes).

New from 04/05/2019: The Federal Tax Service of the Russian Federation, in a letter dated March 25, 2019 No. SD-4-3 / 5268 @, specifies what the supplier should do if he has not indicated the buyer's TIN on the invoice.

New from 11.03.2019: The Ministry of Finance of the Russian Federation, in a letter dated 20.02.2019 No. 03-07-11 / 10765, explained whether it is possible to deduct VAT if there are errors in line 4 "Consignee and his address" of the invoice.

New from 01/25/2019: The Federal Tax Service of the Russian Federation, by order No. ММВ-7-18 / 820 @ dated 19.12.2018, approved new electronic formats for invoices and shipping documents.

New from 07.12.2018: Federal Tax Service of the Russian Federation inletter from 11/23/2018 No. 03-07-11 / 84720 specifies whether it is possible to indicate the seller's addresses in invoices in a different sequence of words than that provided by the Unified State Register of Legal Entities or USRIE.

New from 25.10.2018: Federal Tax Service of the Russian Federation inletter dated 23.10.2018 No. SD-4-3 / 20667 @explained which VAT rates to apply and how to issue invoices at the turn of 2018 and 2019.

New from 12.10.2018: The Federal Tax Service of the Russian Federation, in a letter dated 25.07.2018 No. СД-4-3 / 14384 @, informs about the permission to indicate in column 11 of the invoice the registration number of the application for the release of goods.

New from 09/10/2018: The Federal Tax Service of the Russian Federation, in a letter dated 08.22.2018 N АС-4-15 / 16298 @, clarified the status of the universal transfer document and clarified whether it is possible to use the FRT only as an invoice.

Excerpts:

The FRT form was proposed by the Federal Tax Service for the preparation of primary accounting documents, including with the possibility of simultaneous fulfillment of the requirements established for invoices.At the same time, there is no status for using the FRTT only as an "invoice".

New from 05 .07 .2018: FTS

New from 08/25/2016: The Federal Tax Service of the Russian Federation in a letter dated August 17, 2016 No. SD-4-3 / 15094 @ notes that the taxpayer has the right to indicate additional information in additional lines and columns of the invoice (between line 7 "Currency: name, code" and the tabular part of the invoice , as well as in the tabular part of the invoice), including the details of the original document, subject to the preservation of the invoice form and the sequence of columns approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137. This is provided for in paragraph 9 of the Rules for filling out an invoice, used in VAT calculations.

New from 06/14/2016: The letter of the Ministry of Finance of the Russian Federation of 05/20/2016 No. 03-07-09 / 29055 clarifies the procedure for filling in line 1b of the corrective invoice when the value of the shipped goods changes.

New from 06/12/2016: FTS by order dated 03/14/2016 No. ММВ-7-3 / 136 @approved a new list of codes for the types of transactions that are indicated in the books of purchases, sales and in the log of received and issued invoices.The order comes into force on 01.07.2016.The changes are associated with numerous changes in VAT legislation. The new list of types of operations contains 24 codes.

Rules / procedure for filling out (From Appendix No. 1 to

is drawn up in cases where, for any reason - providing a volume discount, an increase in the price provided for by the contract, an increase (clarification) of the volume of the supplied goods, a decrease in the price for defective goods, amending the primary document (sales contract, TTN and etc.), to which an invoice was attached, and so on - the cost of goods / services was recalculated, and therefore it is necessary to draw up a new invoice.
Since July 2013, it has been legally allowed to draw up a single adjustment invoice for several invoices.
In addition, according to the Decree of the Government of the Russian Federation of October 24, 2013 No. 952:

• it is necessary to register correction invoices in the "Sales Book" for the quarter in which the parties agreed to change the value;
• under the line "Correction" added 1b flow, and now there is a legal opportunity to issue a corrective invoice form for two invoices;
• the data of several shipments for one item should not be summarized, but entered in different lines of a single invoice.

The content, details of the corrective invoice form are based on the standard invoice form, but the columns showing the numbers before and after changes are doubled in it.
It:
- the number (volume) of goods (works, services);
- price (tariff) per unit of measurement;
- the cost of the total amount of goods (works, services) excluding VAT;
- VAT amount;
- the cost of the total amount of goods (works, services) together with VAT

The final column indicates the difference between the indicators of the previous invoice and the indicators calculated after the change in the value of the shipped goods (works, services).

Advance invoice: when and how is issued

In the event that an advance payment is provided for by an agreement between enterprises, upon receipt, the seller draws up an invoice for advance payment... In this case, the standard form of the invoice is used; it must contain the following items:

• number and date of registration;
• name, address, TIN / KPP of the seller and the buyer;
• number and date of payment;
• name and currency code;
• the name of goods (works, services), property rights - not impersonal, an enlarged description of the goods so that it can be identified;
• the amount of payment, partial payment for the upcoming supply of goods (performance of work, provision of services), transfer of property rights;
• tax rate;
• the amount of tax charged to the buyer of goods (works, services), property rights.

There are also some peculiarities. For example size tax rate the calculated one must be indicated - 10% / 110% or 18% / 118%
The invoice is drawn up in two copies, no later than 5 days from the time of receipt of the advance.

2017

From July 1, 2017, the invoice form will change. See the sample and form below. In the new line 8 "Identifier of the state contract, agreement (agreement)" from 1.07.2017, it is necessary to indicate the identifier of the state contract for the supply of goods (performance of work, provision of services), agreement (agreement) on the provision of subsidies from the federal budget to a legal entity, budget investments , contributions to the authorized capital.

Since 2017, registration certificates have not been issued. Instead of the details of the certificate of state registration of this individual entrepreneur and they enter data from the EGRIP Record Sheet in the form No. P60009.

General requirements

An invoice is the only document on which a VAT deduction can be claimed (clause 1 of article 172 of the Tax Code of the Russian Federation). A cash register receipt with a dedicated VAT amount will not work.

FTS in test mode launched the service "checking the correctness of filling in invoices"

An invoice can be issued even for transactions that are not subject to VAT (for example, with the simplified tax system). After all, the Tax Code gives the right not to issue an invoice, but it does not prohibit it either, you just need to write "Without VAT" (letter dated November 7, 2016 No. 03-07-14 / 64908).

In the invoice for goods, it is not necessary to include services for their transportation (Letter of the Ministry of Finance dated April 13, 2016 No. 03-07-09 / 21127).

If you need to cancel the invoice (for example, the document was issued prematurely), then the customer must write a letter stating that the invoice was issued by mistake. To cancel an entry in the (correction) invoice, you must use the new pages in the purchase book for the quarter in which you made the incorrect entry. (letter dated December 26, 2016 No. 03-07-09 / 77996).

The invoice must be issued within 5 business days after shipment or service. The day of shipment is also included in this period (letter of the Ministry of Finance dated 10/18/2018 No. 03-07-14 / 74899).

If the prepayment and shipment of goods occurs within 5 calendar days, i.e. occur in one taxable period, then the seller may not issue an invoice for advance payment (Ministry of Finance of Russia in a letter dated November 10, 2016 No. 03-07-14 / 65759).

There are different approaches to calculating VAT from suppliers and buyers. The supplier charges VAT on the dates when all advances are received and the shipment took place. The buyer reflects VAT on the dates indicated in the invoices (you can also reflect the invoices of the reporting quarter received after the end of the quarter but before the declaration is submitted).

Replace the primary with an error with a new one is prohibited by the accounting law. Corrections needed. (Letter of the Ministry of Finance dated October 23, 2017 No. 03-03-10 / 69280).

Electronic

The invoice must be issued either in both electronic copies, or both in paper copies. It is unacceptable that one has an electronic copy, and the other has a paper one.

Blank form

Advance invoice... For the absence of an advance invoice, inspectors can fine the company by 10 thousand rubles. If these documents have not been drawn up for two or more quarters - 30 thousand rubles. If the seller ships the goods within 5 days, then the advance invoice is not issued (clause 3 of article 168 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated January 18, 2017 No. 03-07-09 / 1695).

You can automate the process with. 30 days there for free, you can generate documents at this time. Generate and report on VAT via the Internet.

How should separate divisions issue?

Sections must issue invoices on behalf of the parent organization and at the same time, in line 2b "INN / KPP of the seller" indicate their KPP (Letter of the Ministry of Finance dated 05/18/2017 No. 03-07-09 / 30038).

Line 1 "SF date"

The date of drawing up the invoice must not be earlier than the date of drawing up the primary document.

Line 1a "Number and date of correction"

The line is filled in only in the case of drawing up a corrected invoice: the line indicates the serial number and the date of the correction. If no corrections are made to the invoice, then a dash shall be put on this line.

Line 2 "Seller"

On the basis of the constituent documents, they enter the abbreviated or full name of the legal entity - the seller, for an individual entrepreneur - the full name.

Line 2a "Address"

On the basis of constituent documents, the location of the legal entity - the seller, is entered, for an individual entrepreneur - the place of residence. From October 1, 2017, the address must be taken from the EGRIP or the Unified State Register of Legal Entities (), and not from the constituent documents. By the way, the address can be abbreviated as "st." "g." etc. (letter of the Ministry of Finance dated 20.10.2017 No. 03-07-14 / 68778).

Line 2b "INN / KPP of the seller"

Enter the taxpayer identification number, as well as a code explaining the reason for registering the taxpayer-seller

Line 3 "Shipper"

If the Seller and the Consignor are one and the same person, the entry "is the same". If an invoice is drawn up tax agent or to perform work (provide a service), a dash is put in this line.

Line 4 "Consignee"

Full or abbreviated name, address, in accordance with the constituent documents. If the invoice is drawn up by a tax agent or for the performance of work (provision of a service), a dash shall be inserted in this line.

Employees who have signed an invoice can indicate their titles in them. By the way, the address can be abbreviated as "st." "g." etc. (letter of the Ministry of Finance dated 20.10.2017 No. 03-07-14 / 68778).

Line 5 "To the payment and settlement document"

If an invoice is drawn up upon receipt of payment, a partial payment on account of forthcoming deliveries using a non-cash form of payment, a dash is put in this line.

Line 7 "Currency"

Digital code for OK currencies (Resolution of the Gosstandart of Russia dated December 25, 2000 N 405-st). If payment under the agreement is stipulated in rubles in an amount equivalent to a certain amount in foreign currency or USD, then the ruble and its code 643 are indicated as the currency name. Important! In cu You cannot issue an invoice. Euro 978, US Dollar - 840

IN new line 8 "Identifier of a state contract, agreement (agreement)" from July 1, 2017, it is necessary to indicate the identifier of the state contract for the supply of goods (performance of work, provision of services), agreement (agreement) on the provision of subsidies, budgetary investments, contributions to the authorized capital from the federal budget to a legal entity. If you do not have data about the identifier, then the line can be left blank (letter from the Ministry of Finance of Russia dated 09/08/2017 No. 03-07-09 / 57870).

Counts:

Column 1 "Product name"

Enter the name of the goods (shipped or supplied), a description of the services provided or work performed, the transferred property rights. If a partial or full payment was received for the upcoming delivery of goods (provision of services, performance of work), transfer of property rights, then write the name of the supplied goods, description of services and works, property rights. The name in a foreign language is not allowed (letter of the Federal Tax Service dated 10.12.2004 No. 03-1-08 / 2472/16). Although the Ministry of Finance believes that the Name of the product can be in a foreign language (Letter of the Ministry of Finance of the Russian Federation dated 05/18/2017 No. 03-01-15 / 30422) it is better to translate into Russian.

Column 1a "Product type code"

From October 1, 2017. Fill in only those companies that export (export) goods to Belarus, Kazakhstan, Armenia or Kyrgyzstan (decree of 08.19.2017 No. 981).

Column 2 "Code"

Columns 2 and 2a are filled in in accordance with OK 015-94 (MK 002-97). "All-Russian classifier of units of measurement" (approved by the Decree of the State Standard of the Russian Federation of December 26, 1994 N 366).

Column 2a "Unit of measurement"

Column 3 "Quantity (volume)"

If there is no indicator, a dash is inserted. Upon receipt of payment or partial payment, a dash is placed on the account of upcoming deliveries.

Column 4 "Price (tariff) per unit of measurement"

If there is no indicator, a dash is inserted. Upon receipt of payment or partial payment, a dash is placed on the account of upcoming deliveries.

Column 5 "Cost of goods"

Column 3 multiplied by column 4.

Column 6 "Including the amount of excise duty"

If there is no indicator, the entry “excise duty” is entered. Upon receipt of payment or partial payment, a dash is placed on the account of upcoming deliveries.

Column 7 "Tax rate"

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Column 8 "The amount of tax presented to the buyer"... The amount of VAT tax cannot be written here with rounding. It is necessary with a penny.

Column 5 multiplied by column 7. For the operations listed in paragraph 5 of Article 168 of the Tax Code of the Russian Federation, the entry "excluding VAT" is entered.

Column 9 "The cost of goods (works, services), property rights with tax - total" The amount of VAT tax cannot be written here with rounding. It is necessary with a penny.

Sum of columns 5 and 8.

Column 10 "Country of origin"

Filled in if the country of origin is not Russia. Upon receipt of payment or partial payment, a dash is placed on the account of upcoming deliveries. Filled in in accordance with the All-Russian Classifier of the World.

Column 10 "Digital code"

Column 10 and 10a is filled in in accordance with the OK of the countries of the world (MK (ISO 3166) 004-97) 025 - 2001.

Column 11 "Number of the customs declaration"

Filled in if the country of origin is not Russia. Upon receipt of payment or partial payment, a dash is placed on the account of upcoming deliveries.

II. Rules for filling out an invoice used in calculating value added tax

1. The lines indicate:

Correction invoice

Download the blank form of the correction invoice new form 2016-2017 32 kb. Excel (xls).

Download the blank form of the corrective invoice new form from July 1, 2017 38 kb. Excel (xls).

Suspicious for the tax

Tax authorities can withdraw expenses or deductions based on the signs:

• Product prices are understated or overstated.
• The truck transported more goods than it can according to the technical passport.
• Goods are transported in an inexpedient route.
• Contractor / seller / buyer employees did not appear at the transaction / facility when necessary.
• The organization has prepared documents for verification for its counterparty (says that the organizations are interdependent).
• The organization has prepared too many documents (suspicious).