home » Documentation » New rules for VAT documentation. Notifications Results of the state cadastral valuation of land plots

New rules for VAT documentation. Notifications Results of the state cadastral valuation of land plots

And now accepted again new edition Decree of the Government of the Russian Federation of December 29, 2011 No. 1137, which will enter into force on October 1, 2017. We will tell you how the invoice form changes from October 1 in our article.

How will the invoice change from October 1, 2017

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

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

The line “8”, added on July 1, 2017, about the identifier of the state contract / agreement, was brought into line with the Rules for filling out invoices and supplemented with the words “if any”.
IN separate column"1a" of the invoice from October 1, the code of the type of goods according to the unified EAEU Commodity Nomenclature was allocated. It is indicated by those who are engaged in export, exporting goods from Russia to the EAEU countries (Belarus, Kazakhstan, Kyrgyzstan, Armenia). Previously, the code could be entered in one column with the name of the product. A similar addition was made to the form of the corrective invoice - column "1b" was added for the type of goods code.
The title of column 11 has been clarified - now the word “registration” has been added to it, which clarified which number of the customs declaration in question. According to the order of the State Customs Committee of the Russian Federation No. 543 and the Federal Tax Service of the Russian Federation No. BG-3-11 / 240 dated 06/23/2000, the registration number of the customs declaration is assigned when it is accepted official customs authority- it is he, and not the serial number, that should be entered in column 11 of the invoice for goods of non-Russian origin.
For individual entrepreneurs clarified the wording of the line intended for signature - now it sounds like "Individual entrepreneur or other authorized person." Recall that persons who have a notarized power of attorney can sign an invoice for an individual entrepreneur.

How to fill out invoices from October 1

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

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

Invoice from October 1, 2017: sample

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

In this case, we will indicate the TN VED code in the new column “1a”, and we do not indicate the registration number of the customs declaration in column 11, since the country of origin of the goods is the Russian Federation. The rest of the invoice is completed as usual.

From October 1, 2017, changes to the forms and rules for filling out VAT documents, introduced by Decree of the Government of the Russian Federation of August 19, 2017 No. 981 into Decree of the Government of the Russian Federation of December 26, 2011 No. 113, come into force.

The auditors of Pravovest Audit discussed the amendments with Nadezhda Stepanovna Chamkina, VAT expert, State Counselor of the Russian Federation of the 2nd class, Honored Economist of the Russian Federation with more than 20 years of experience in the Federal Tax Service.

1. From October 1, 2017, a new column "Registration number of the customs declaration" has been added to the sales book. Who fills it out?

LF.: This column will be filled in only by residents of the SEZ in the Kaliningrad region when selling goods in respect of which they were exempted from paying "import" VAT upon completion of the free customs procedure. customs zone or paid it in a special order.

It is for such cases, starting with the declaration for the 1st quarter of 2017, in Section 9 “Information from the sales book ...” a new line 035 has already appeared, which reflects the numbers customs declarations. Now the indicators of the sales book and the declaration are aligned.

Do not confuse with the information reflected in column 11 "Registration number of the customs declaration" of the invoice.

When implementing imported goods on the domestic market, the registration numbers of customs declarations from column 11 of the invoice in the sales book are not filled in.

2. From October 1, 2017, the provision that corrected invoices are recorded in the purchase book as the right to tax deductions arises from the purchase book has been removed. Does this mean that the corrected invoices can be registered in the additional list of the purchase book for the one in which the primary one was registered before the corrections were made to it?

LF.: Yes, since October 1, 2017, the approach to the rules for registering corrected invoices has fundamentally changed. After the entry into force of Decree No. 981, corrected invoices can be registered in the purchase book for the tax period in which the primary invoice was registered before corrections were made to it. Now controllers insist that the right to deduct does not arise until the period when the corrected invoice is received by the buyer.

I would like to add that since October 1, a procedure has been established for registering corrected invoices in the Register of received and issued invoices. The corrected invoice is recorded in the Journal for the period when the original invoice was reflected. And the primary invoice itself is canceled with a negative value.

3. Since October 1, the procedure for registration in the Journal of invoices for past tax periods has been fixed. Hence the question. The intermediary purchased the goods for the consignor. The invoice was issued by the buyer on September 30, but was not received by the intermediary by mail until October 30. How should an intermediary complete parts 1 and 2 of the Journal?

LF.: According to the amendments, if in the current quarter it is discovered that there is no registration in the Journal of an invoice received in the past quarter, or after the end of the quarter, then registration of such an invoice is made in new line Journal for the quarter in which this invoice is drawn up.

Thus, the invoice dated September 30 should be registered in the Journal for the 3rd quarter. That is, the Journal will have to be clarified.

4. We believe that when selling the goods of the consignor on his own behalf, the intermediary also registers in the Journal received invoices by the date of their compilation? For example, the goods were sold to the buyer on September 30, then the information was transferred to the consignor. He issued an invoice for this date, but handed over to the intermediary only on October 30. How will the intermediary complete the Journal?

LF.: It is necessary to focus on the date of the invoice. When the goods are shipped to the buyer, the commission agent issues an invoice dated September 30 and registers in part 1 of the Journal for the 3rd quarter. If the invoice was received from the principal only on October 30, then it must be registered in a new line of part 2 of the Journal for the 3rd quarter. That is, the Journal for the 3rd quarter will have to clarify and submit an updated declaration (if the commission agent is on DOS). If the intermediary is on a special regime, an updated Journal for the 3rd quarter is submitted to the IFTS.

5. Do we understand correctly that after October 1, 2017, forwarders and developers will not have the opportunity to choose the method of reissuing invoices. Those. are they required (rather than entitled) to issue consolidated invoices on their own behalf?

LF.: When issuing invoices to customers, the freight forwarder and the developer indicate themselves as the seller. On the invoice, they indicate the date according to their internal chronology. The use of an "intermediary scheme" in the provision of forwarding services (services of the developer) is not provided for by the Rules. The freight forwarder will use the rules for intermediaries if it provides non-forwarding services under the contract transport expedition, but intermediaries.

"Pravovest Audit" invites you to the Conference Forum near the Kremlin on October 2 - we will analyze in detail the changes not only in VAT, but also in income and property taxes, "salary taxes".

You can take part in person or watch the online broadcast / recording of the event at any convenient time.

6. Has anything changed for commission agents (agents)?

LF.: Intermediaries who purchase goods on their own behalf, as before, when re-issuing invoices to their principals (principals), indicate the date from the invoice of the actual seller and his details. If there are several sellers, then their names are listed separated by a semicolon. But provided that the dates of the invoices of these sellers match. If the dates are different, then invoices for each seller are reissued to the committent (principal).

As you can see, the procedure for developers (forwarders) is different from other intermediaries.

7. It is stipulated that not only “ordinary” invoices, but also customs declarations, Applications for the import of goods (from the EAEU) and invoices drawn up by tax agents can be registered in the Journal of accounting for received and issued invoices. What are these cases?

LF.: For example, when organizing transportation, the freight forwarder purchases information services from foreign company for client. The Russian Federation is recognized as the place of sale of these services, therefore the intermediary acts as a tax agent for the calculation and payment of VAT. The invoice issued while performing the duties of a tax agent will be registered by the freight forwarder in Part 2 of the Journal. Or the developer purchases imported equipment for the customer. Then the developer will register the customs declaration in the Journal.

Further, the forwarder, when performing a service, or the developer, when transferring the object to the customer, registers in part 1 of the journal a consolidated invoice with the allocation of individual items for each seller (customs declaration).

8. Immediately a question arose about the registration in the book of purchases of customs declarations. As the cost of goods, the Rules prescribe to reflect the value reflected in the accounting?

LF.: Yes, when the value of goods imported into the territory of the Russian Federation from the territory of states that are not members of the EAEU is reflected in the purchase book, column 15 “Cost of goods (works, services) ...” indicates the value of these goods reflected in the accounting.

Now the Federal Tax Service proposes a different procedure for reflecting this indicator in the purchase book. The cost of imported goods, provided for by the agreement (contract), is indicated. If there is no value in the agreement (contract) - the cost indicated in the shipping documents. In the absence of value in the agreement (contract) and shipping documents - the cost of goods reflected in the accounting.

9. What value should be indicated when importing from the EAEU?

LF.: Column 15 reflects the information indicated in column 15 of the Application for the import of goods and payment of indirect taxes. That is, the value of the goods under the contract.

10. When developers must register invoices received from sellers (contractors) in Part 2 of the Register. As received or during the period of issuing consolidated invoices to the investor?

LF.: During the period of receipt from sellers. Resolution No. 1137 does not contain other rules. Moreover, since October 1, the procedure for registering "forgotten" invoices relating to past periods has been fixed. If an unregistered invoice relating to the previous period is identified, it must be registered in a new line of the Journal for the period to which the date of its compilation refers.

If you have any questions, ask them today, and Pravovest Audit experts will answer them on October 2 at the Conference Forum. Find out the answers - come in person, participate in the online broadcast directly from your workplace or watch the recording at any convenient time.

VAT documents: new forms and rules for filling out from 01.10.2017

From 01.10.2017, taxpayers will have to apply new forms of invoices, accounting journal, purchase book and sales book. What has changed in the documents, which categories of persons have additional responsibilities and benefits, we will tell in the article.

All changes to the documents were made by Decree of the Government of the Russian Federation of August 19, 2017 No. 981. The normative act makes adjustments to Decree of the Government of the Russian Federation of December 26, 2011 No. 1137. The new forms should be applied from 01.10.2017. From the same date, you need to fill out documents according to the new rules.

Let's take a closer look at the changes made.

New fields in the invoice

IN tabular part invoice, a new column 1a has been added - the code of the type of goods. Also, a similar column has been added to the form of an adjustment invoice - column 1b. These columns are not filled in by all taxpayers. Data in columns 1a or 1b must be entered by exporters selling goods to the EAEU countries.

Codes of types of goods are presented in the Commodity Nomenclature of Foreign Economic Activity. The codes are grouped into sections by type of activity. There are 21 sections in total. For example, for home shoes, the code would be: 6402 99 500 0.

Please note that sellers were required to indicate the codes of goods when exporting to the EAEU countries before (clause 15, clause 5, article 169 of the Tax Code of the Russian Federation). Now there is a separate column for codes.

Innovations in the invoice affected the signature of the individual entrepreneur. Now an authorized person has the right to sign for the entrepreneur.

New line names

Decree of the Government of the Russian Federation of August 19, 2017 No. 981 clarified the names of some lines and columns.

Line 8 of the invoice from 10/01/2017 is called "Identifier of the state contract, agreement (agreement) (if any)". Thus, legislators clarified that line 8 is to be filled out only if data is available.

In line 11, a clarification was made about what number of the customs declaration should be written. The line was called "Registration number of the customs declaration".

Address bar changes

According to the rules in force until the beginning of October, taxpayers indicate in line 2a the address in accordance with the constituent documents. From 10/01/2017, this line will need to indicate the address that is recorded in the Unified State Register of Legal Entities or the EGRIP.

New Rule for Adjustment Invoice

Clause 8 was added to Decree of the Government of the Russian Federation of December 26, 2011 No. 1137, which allows taxpayers to add additional lines and columns to the adjustment invoice.

Approved the procedure for filling out invoices for developers and forwarders

Until 10/01/2017, there were no separate provisions in the rules for filling out invoices for forwarders and developers.

Features of filling in invoice lines were approved only for commission agents. According to the same rules, documents were filled out by forwarders (letter of the Ministry of Finance of Russia dated 10.01.2013 No. 03-07-09 / 01).

Now there is a clear procedure for entering data into the invoice by developers and forwarders, who act on their own behalf and at the expense of the customer.

line 1 - you need to indicate the date and invoice number in chronological order, which is maintained by the forwarder or developer;
line 2 - you need to register the full or abbreviated name of the company (full name of the entrepreneur) - forwarder, developer;
line 2a - here you need to specify the address of the forwarder / developer in accordance with data of the Unified State Register of Legal Entities(EGRIP);
line 2b - you need to specify the TIN / KPP of the forwarder or developer;
line 5 - you need to fix the number and date of payment documents;
column 1 - forwarders and developers mark the names of goods (works, services) in separate positions for each seller;
columns 2-10 - forwarders indicate data for each seller from the invoices issued by these sellers. Developers indicate in separate positions the total data of invoices for construction and installation works issued by contractors, and the total data of invoices for goods (works, services), property rights issued by suppliers.

Changes in the sales book and in the purchase book

First of all, the changes in the books of purchases and sales were affected by adjustments made to the invoice form. For example, legislators clarified that in column 3 of the purchase book it is necessary to indicate the registration number of the customs declaration when importing goods.

Also, in the rules for filling out the purchase book, they clarified the principle of reflecting data in column 3 when importing goods from the EAEU countries.

Perhaps the most important change can be considered a new procedure for reflecting corrected invoices. From 10/01/2017, the corrected invoice must be registered in the purchase book in the quarter in which it was issued primary document. Until the beginning of October, corrected documents are registered by the quarter of their receipt.

New columns 3a (customs declaration registration number) and 3b (product type code) have been added to the sales book. Fill them out if the relevant information is available.

New deadlines for signing the book of purchases and sales have been approved - before the 25th day of the month following the reporting quarter.

New invoice posting journal

The form of the register of received and issued invoices has also been updated.

In addition, new persons have appeared in the rules who must keep a log. Among them are persons working under subcommission agreements, transport expeditions, subagency agreements, and persons performing the functions of a developer.

If the seller reflects both his own goods and goods under an intermediary agreement in one invoice, only goods under an intermediary agreement should be included in the invoice ledger.

New procedure for storing VAT documents

The retention period for invoices is still four years. However, clarifications have been made to the rules - documents should be stored in chronological order as they are issued / received (Decree of the Government of the Russian Federation of August 19, 2017 No. 981).

Also, Decree of the Government of the Russian Federation of August 19, 2017 No. 981 approved a list of additional documents that should be stored along with invoices:

copies of invoices from an intermediary, developer, freight forwarder;
declarations on the importation of goods and on the payment of indirect taxes;
customs declarations and their certified copies, payment documents for imports;
forms strict accountability with VAT on travel expenses (accommodation and travel);
documents on the transfer of property, intangible assets, property rights in transactions with shareholders;
primary documents for cost reduction;
other documents with summary (consolidated) data on operations that are recorded in the sales book.

New rules when filling out an address

According to the text of the Decree, amendments were made to the indication of addresses. Yes, in line (2a),(6a) invoices indicate the address (for legal entities) according to the Unified State Register of Legal Entities within the location legal entity, or place of residence (for individual entrepreneurs) specified in the USRIP. These changes also apply to intermediaries, forwarders, developers and customers with developer functions.

Before the amendments, the location of the seller - a legal entity was indicated in accordance with the constituent documents or the place of residence of the individual entrepreneur. Therefore, if in founding documents organization only name locality (municipality), then in the invoice when filling out lines 2a (6a)"Address" is currently required to reflect this information. A with October 1 it will be necessary to reflect all elements of the address. Such as postal code, name and type of the subject of the Russian Federation, the name of the settlement, street, house number, building, building. Note that the tax authorities have previously pointed out the need to indicate the full address ( letter of the Federal Tax Service of the Russian Federation for Moscow dated February 17, 2015 No. 16-15 / 013654).

Registration number of the customs declaration

According to the text Resolution No. 1137 column 11 The “Customs Declaration Number” of the invoice has been replaced by the “Customs Declaration Registration Number”. This column is filled in for goods whose country of origin is not Russia.

Corresponding changes have also been made to the books of purchases, sales and additional sheets to them.

In particular, in the sales book with October 1 there will be a new column 3a, which indicates the registration number of the customs declaration issued upon the release of goods for domestic consumption upon completion of the customs procedure of the free customs zone on the territory of the SEZ in the Kaliningrad region. Those. this line of the sales book should be filled in only by Kaliningrad residents.

IMPORTANT!
From October 1, 2017, all taxpayers must apply the new forms, regardless of whether they fill out new columns due to the nature of their activities or not.

Additional information in the correction invoice

It has been clarified that additional information, including the details of the primary document, can be reflected in the adjustment invoice, provided that the form of the document is preserved. For this, additional lines and columns are used. Note that in the invoice itself it is allowed to indicate additional information in additional lines and columns, including the details of the primary document, provided that the form of the invoice is preserved. A similar rule in relation to filling out an adjustment invoice Decree No. 1137 did not contain.

Established rules for filling out invoices
for forwarders, developers, customers

For forwarders, developers or customers who perform the functions of a developer, purchasing goods (works, services), property rights from one or more sellers, property rights on their own behalf, the rules for filling out invoices are determined.

These rules are different from the rules applied by intermediaries (commission agents, agents).

When filling in the lines

Freight forwarders and developers, unlike commissioners and agents, reissue invoices to clients and investors on their own behalf and indicate the actual date of the invoice. Those. in line 1 "Order number and date of compilation ..." indicate their number and date of preparation of the invoice in accordance with the individual chronology of the preparation of invoices. Whereas intermediaries indicate their number and date from the seller's invoice.

IN line 2“Full or abbreviated name of the seller ...” the name of the seller (forwarder, developer or customer-developer) is indicated.
Corresponding amendments were also made to other lines of the invoice, which reflect the details of the seller (TIN / KPP, address).

Intermediaries indicate the seller of goods (works, services).

IN line 5“Details (number and date of compilation) of the payment and settlement document ..” details of the payment and settlement documents on the transfer Money such forwarder (developer) to sellers and the buyer (client, investor) - forwarder (developer) through the sign ";" (semicolon). That is, this line will be filled in if, when purchasing goods (works, services) for customers or investors, the forwarder or developer transferred advances to sellers of goods (works, services).

When filling out the table

DEVELOPERS (customers-developers) purchasing goods (works, services) from one or more sellers, on their own behalf, in column 1 "Name of the supplied goods (works, services)" indicate in separate positions the names of the completed construction and installation works (CEW) , as well as goods (works, services), from invoices issued by sellers.

In columns 2-11 of the invoice, they indicate in separate positions:

summary data of invoices of construction and installation contractors, in the share presented by the developer to the investor.
summary data of invoices of suppliers for goods (works, services) in the appropriate share.

FORWARDERS acquiring goods (works, services) from one or more sellers, on their own behalf, in column 1 "Name of goods (works, services) supplied" indicate the names of the delivered (shipped) goods (description of work performed, services rendered), in separate positions for each seller. In the case of "reissuing" invoices for advances, the forwarder also indicates the names of the supplied goods (works, services, property rights) for each seller.

In columns 2-11 of the invoice, in separate positions, it is necessary to indicate the relevant data from the invoices issued to him by the sellers, for each seller in the share presented by the forwarder to the buyer (client).

IMPORTANT!
The current version of Decree No. 1137 does not provide for a special procedure for filling out an invoice by a developer acting as a construction organizer by contractors, as well as forwarders when organizing transportation. Therefore, forwarders and developers had to use the clarifications of the Ministry of Finance of the Russian Federation, which, by the way, are almost the same as the rules that will come into force on 01.10.2017 (letters of the Ministry of Finance of Russia dated 01.11.2016 No. 2015 N 03-07-09/21339, dated 10/18/2011 N 03-07-10/15).

Changes to the Rules for Maintaining the Log Book
received and issued invoices

The rules for maintaining the Journal were brought into line with the norms of the Tax Code of the Russian Federation.

Clarified:

The journal is kept only in case of issuing and (or) receiving invoices while maintaining entrepreneurial activity in the interests of another person on the basis of commission agreements, agency agreements providing for the sale and (or) acquisition of goods (works, services), property rights on behalf of the commission agent (agent), as well as on the basis of transport expedition agreements, when performing the functions of a developer.

This rule applies to both VAT taxpayers and non-VAT taxpayers (for example, special regimes). And also for persons exempted from taxpayer obligations.

Freight forwarders (VAT taxpayers and non-VAT taxpayers) keep the Journal only in case they purchase goods (works, services) on their own behalf, the cost of which is not included in their expenses in accordance with the terms of the concluded contracts. That is, when only the amount of the freight forwarder's remuneration is recognized as income.
The Journal does not register invoices issued by commission agents (agents, forwarders, developers or developers) to the committent (principal, investor, etc.) for the amount of their remuneration.

Specified in which cases resellers do not need to keep a Log

The register is not kept when the commission agent (agent) sells goods (works, services) to VAT non-payers, if, in accordance with the written consent of the parties to the transaction, the intermediary does not issue invoices to them. As well as intermediaries who are tax agents for VAT in accordance with Clause 5, Article 161 of the Tax Code of the Russian Federation, i.e. when they sell on the territory of the Russian Federation goods (works, services) of foreign sellers that are not registered in the Russian Federation.

Established new rules for registering received and issued invoices in the Journal

IN parts 1(issued invoices) of the Journal are subject to single sign-on invoices (including corrected, corrective) invoices drawn up for the expired tax period on paper or in electronic form.

IN part 2(received invoices) The journal registers invoices drawn up for the past tax period and received from consignors (customers, sellers).

This rule also applies if an invoice is received after the end of the expired tax period in which the intermediary drew up an invoice to the buyer, but before the deadline for submitting a declaration for the tax period or the deadline for submitting the Journal by intermediaries (forwarders) in special modes.

At the same time in item 12 of the updated Rules for Keeping the Journal, it is established that if in the current tax period it is discovered that there is no registration in the journal of an invoice (adjustment invoice) received in the expired tax period, or after the end of the tax periods, data on such an invoice (in including the corrective one) are made in a new line of the accounting journal for the tax period in which this invoice (including the corrective one) is drawn up ( Clause 12 of the Journaling Rules as amended. from 01.10.2017).

Thus, it can be said that if invoices are received on time (that is, before VAT reporting is submitted) or if the intermediary forgot to register the received invoices in the Journal (in this case, the period for receiving invoices does not matter ), when filling out the Journal, you should focus on the date of the invoice. Those. invoices received and issued must be recorded in the Journal of the period to which the date of the invoice relates.

The procedure for making changes to the Journal has been fixed (including after the end of the tax period).

IMPORTANT!
Prior to the amendments to Decree No. 1137, there was no procedure for amending the Journal.

Upon receipt of a corrected invoice (including a corrective one), its registration is made in the Journal for the quarter in which the original invoice was registered before corrections were made to it. In this case, the data on the original invoice will be canceled. Those. in a new line of the Journal, an entry is made about the incorrectly completed invoice with negative numerical values, and the corrected invoice (with a positive value) is recorded on the next line.

If an erroneous registration of an invoice in the previous period is detected, it is necessary to cancel (with a negative value) the corresponding entries in a new line of the Journal for the period in which the erroneous registration occurred.

If an unregistered invoice relating to the previous period is identified, as already mentioned, it must be registered in a new line of the Journal for the period to which the date of its compilation refers.

The revised data of the Journal is used to make changes to the VAT tax return.

The nuances of registering invoices by intermediaries (forwarders, developers)

The procedure for registering invoices has been established in cases where intermediaries (developers, freight forwarders) purchase goods (works, services) for themselves and their client or for several clients, receiving one invoice.

And also in cases of issuing one invoice to the buyer for his own and commission goods (works, services) or when issuing one invoice for the sale of goods belonging to several customers.

IN IMPLEMENTATION commission agent (agent):

own goods(works, services) and goods (works, services) of customers

The intermediary registers the issued invoice in the Journal of Issued Invoices, indicating in box 14"The cost of goods (works, services) .." the full cost of goods (works, services) from columns 9 box 15

When registering this invoice in the sales book, the intermediary will indicate in column 13b"Cost of sales ..." the full cost of goods (works, services), from columns 9 line "Total payable" of the invoice. And in box 17

goods (works, services) of two or more commitents (principals)

commission agent (agent) box 14columns 9 lines "Total payable" for each invoice issued to him by the committent (principal). Accordingly, column 15 indicates VAT on each invoice of the committent (principal).

ON PURCHASE commission agent (agent, freight forwarder, developer or customer-developer) on his own behalf of goods (works, services):

for two or more consignors (customers, investors)

B when registering an invoice issued by him in box 14 The journal of issued invoices indicates the cost of goods (works, services) from columns 9 line "Total payable" of each seller's invoice in the share presented to each committent (principal, investor, etc.), and in box 15"VAT amount.." indicates VAT from columns 8 lines "Total payable" of each invoice issued by sellers in the share presented to each committent (principal, investor).

for own needs and for the committent (investor, customer)

IN box 14 The journal of received invoices must indicate the full cost of goods (works, services) from columns 9 the "Total payable" line of the seller's invoice.

And in box 15- the amount of VAT only in respect of commission goods (works, services).

Accordingly, when registering the received invoice in the purchase book, the intermediary (including the freight forwarder and developer) in box 15 will indicate the full cost of goods (works, services), property rights from columns 9 line "Total payable" of the invoice. And in box 16- the amount of VAT only in respect of own goods (works, services), property rights.

Registration of documents in case of non-issuance of invoices

Recall that according to pp. 1 p. 3 art. 169 Tax Code of the Russian Federation when goods (works, services), property rights are sold to persons who are not VAT taxpayers and taxpayers exempted from fulfilling the duties of a taxpayer, invoices are not drawn up by written consent of the parties to the transaction. The Federal Tax Service and the Ministry of Finance explained that in this case, in the sales book, the seller registers the primary document, or a consolidated document for all shipments and advances for the month or quarter.

Now it is prescribed that upon receipt of an advance from the above persons, the seller in the sales book registers a payment and settlement document or a document containing summary (consolidated) data on advances received by the seller during the calendar month (quarter) ( pp. "e" clause 7 of the Rules for maintaining the sales book as amended. from 01.10.2017).

When goods are shipped (works, services are performed), primary accounting documents or documents containing summary (consolidated) data on the indicated operations performed during the calendar month (quarter) are also recorded in the sales book. When deducting "advance" VAT in the purchase book, the seller registers the document previously registered by him in the sales book upon receipt of the advance.

In addition, the amendments introduced a procedure for registering primary corrective documents in case of a change in the cost of shipped goods (works, services) to persons who are not issued invoices. Here is the principle. The seller, when the cost of goods (works, services) decreases in the purchase book, registers the primary document confirming the consent (fact of notification) of the buyer to reduce the cost of the specified goods (works, services) or a consolidated adjustment document for the month or quarter. Accordingly, with an increase in the cost of goods (works, services), the seller will register such documents in the sales book.

Registration of adjustment invoices

The order of filling column 9"Seller's name" and 10 "TIN / KPP seller" books of purchases and column 7"Buyer Name" and columns 8"TIN/KPP of the buyer" of the sales book when adjusting the cost of previously shipped (performed) goods, works, services from the buyer and seller.

When the cost of goods (works, services) decreases

The seller registers his adjustment invoice in the purchase book. At the same time, in column 9"Name of the seller" indicates its data ( line 2"Seller" of the adjustment invoice). IN column 10- TIN / KPP of the seller ( line 2b).

When registering a single adjustment invoice in the purchase book, the seller in column 9"Seller's name" indicates the name of the buyer ( line 3 column 10- TIN / KPP of the buyer ( line 3b).

In turn, the buyer in the sales book registers an adjustment invoice, where in column 7"Buyer's name" indicates its name from line 3"Buyer" of the adjustment invoice. IN column 8- TIN / KPP of the buyer. And when registering a single adjustment invoice in column 7"Buyer Name" indicates the name of the seller ( line 2 column 8- TIN / KPP of the seller.

With an increase in the cost of goods (works, services)

The seller, when registering a single adjustment invoice in the sales book in column 7"Buyer Name" indicates the name of the buyer ( line 3"Buyer" of a single adjustment invoice). IN column 8- TIN / KPP of the buyer.

In turn, the buyer, when registering a single adjustment invoice in the purchase book in column 9"Seller Name" indicates the name of the seller ( line 2"Seller" of a single adjustment invoice). IN column 10- TIN / KPP of the seller.

Other changes to the Purchase Book Rules

It is clarified that column 10“TIN / KPP of the seller” is not filled in when the data is reflected in the book of purchases:

according to an invoice drawn up by a commission agent (agent) who purchases goods (works, services), property rights from two or more sellers on his own behalf;
according to an invoice drawn up by a tax agent when purchasing goods (works, services) from a foreign person who is not registered with the tax authority;
according to the customs declaration in respect of goods imported into the territory of the Russian Federation;
on the Application for the import of goods from the EAEU.

Clarified the rules for registration of customs declarations and Applications for the payment of indirect taxes

When reflecting in the book of purchases the value of goods imported into the territory of the Russian Federation from the territory of states that are not members of the EAEU in box 15"Cost of goods (works, services) ..." indicates the cost of these goods, reflected in the accounting.

Now the Federal Tax Service offers, when reflecting in the purchase book, the cost of imported goods in box 15 indicate the cost of goods stipulated by the agreement (contract).

If there is no value in the agreement (contract) - the cost indicated in the shipping documents. In the absence of value in the agreement (contract) and shipping documents - the cost of goods reflected in the accounting ( letter dated 20.09.2016 N SD-4-3/17657@).

And when importing goods from the territory of the EAEU states to box 15 reflects the tax base specified in column 15 of the Application for Importation of Goods and Payment of Indirect Taxes. That is, the value of the goods under the contract.

Corrected invoices (including corrective ones) are registered in the period before corrections are made

The provision that corrected invoices, corrected adjustment invoices are recorded in the purchase book as the right to tax deductions arises from the purchase book has been removed.

IMPORTANT!
In fact, this means that the corrected invoices can be registered in the additional list of the purchase book for the tax period in which the invoice was registered before the corrections were made to it. Now controllers insist that the right to deduct does not arise until the period when the corrected invoice is received by the buyer.

For non-cash advances, invoices are recorded in the purchase book

The provision stating that invoices received for the amount of prepayment in non-monetary forms of payment are not recorded in the purchase book. Therefore, there will be no more claims for deductions. Now they are also unlikely, because Plenum of the Supreme Arbitration Court of the Russian Federation No. 33 dated May 30, 2014 pointed out the legitimacy of the deduction in such calculations.

Issues of registering invoices for goods (works, services) purchased for export operations have been resolved

In relation to raw materials, as well as goods (works, services) accepted for accounting before July 1, 2016, and goods (works, services) for other transactions taxable under rate 0%, the procedure for accepting VAT for deduction and registering invoices is the same. Invoices received from sellers for goods (works, services) purchased for transactions subject to taxation rate 0%, are recorded in the purchase book at the time of determining the tax base.

Other Changes to Sales Ledger Rules

It is clarified that column 8"TIN / KPP" is not filled in when the following data is reflected:

according to the invoice drawn up by the committent (principal) to the commission agent (agent) who sells goods (works, services), property rights to two or more buyers on his own behalf;
according to an invoice drawn up when selling goods (works, services), property rights to a foreign person who is not registered with the tax authority;
according to a document containing summary (consolidated) data on advances and shipments.

More detailed answers to these and others important questions we'll figure it out October 2, 2017 at the conference forum near the Kremlin - come to the cozy hall of the Chamber of Commerce and Industry of the Russian Federation in the center of Moscow or watch the broadcast / recording at any convenient time. .

Storage of VAT documents

The issues of storage of documents used for VAT calculation and deductions have been regulated.

Invoices (including corrective, corrected) are stored in chronological order by the date of their issuance (drawing up, including corrections, if invoices are not sent to the buyer or if invoices sent by the seller to the buyer (including corrective, corrected) not received by the customer) or received for the relevant quarter.

In addition, a detailed list of documents that must be kept for 4 years is given. Namely:

documents used in intermediary transactions, as well as those issued by forwarders (developers);
customs declarations or their copies, payment and other documents confirming the payment of VAT - in relation to imported goods;
statements on the import of goods and on the payment of indirect taxes or their copies - in imported goods from the EAEU;
completed strict reporting forms (their copies) with highlighted on a separate line the amount of VAT - when purchasing hotel services and transportation during a business trip of employees;
documents that formalize the transfer of property, intangible assets, property rights, where the VAT restored by the shareholder (participant, shareholder) is indicated, or their notarized copies;
primary documents for a change in the direction of reducing the cost of purchased goods (work performed, services rendered), property rights in order to restore VAT;
primary documents (summary or consolidated documents) subject to registration in the sales book, including an accounting statement-calculation for VAT recovery.

New forms of VAT documents

Since October 1, invoice forms (including corrective ones), purchase and sales books, as well as additional lists to them, have been supplemented with new lines and columns.

State contract identifier is indicated if available
It is clarified that the identifier of the state contract, agreement (agreement) is indicated in line (8) of the invoice only if available. Recall that the invoice contains this requisite from 07/01/2017.

New column "Product type code"
The invoice form is supplemented with column 1a "Product type code", which indicates the type of product code in accordance with the unified TN VED of the EAEU. This requisite is required when exporting goods to the EAEU states. In the absence of data, a dash is placed. Accordingly, the correction invoice and the sales book are supplemented with a new column (column 3b).

New rules when filling out an address
According to the text of the Decree, amendments were made to the indication of addresses. So, in line (2a), (6a) of the invoice, the address (for legal entities) is indicated according to the USRLE within the location of the legal entity, or the place of residence (for individual entrepreneurs) specified in the USRIP. These changes also apply to intermediaries, forwarders, developers and customers with developer functions.

Before the amendments, the location of the seller - a legal entity was indicated in accordance with the constituent documents or the place of residence of the individual entrepreneur. Therefore, if only the name of the settlement (municipal formation) is indicated in the constituent documents of the organization, then in the invoice, when filling out line 2a (6a) "Address", it is currently necessary to reflect this information. And from October 1, it will be necessary to reflect all elements of the address.

Such as postal code, name and type of the subject of the Russian Federation, the name of the settlement, street, house number, building, building. Note that the tax authorities have previously pointed out the need to indicate the full address (letter of the Federal Tax Service of the Russian Federation for Moscow dated February 17, 2015 No. 16-15 / 013654).

Registration number of the customs declaration
According to the text of Decree No. 1137, column 11 "Customs declaration number" of the invoice was replaced by "registration number of the customs declaration". This column is filled in for goods whose country of origin is not Russia.

In addition, this column will be filled in for goods released for domestic consumption upon completion of the customs procedure of the free customs zone on the territory of the SEZ in the Kaliningrad region. Corresponding changes have also been made to the books of purchases, sales and additional sheets to them.

In particular, from October 1, a new column 3a will appear in the sales book, which indicates the registration number of the customs declaration issued upon the release of goods for domestic consumption upon completion of the customs procedure of the free customs zone on the territory of the SEZ in the Kaliningrad region. Those. this line of the sales book should be filled in only by Kaliningrad residents.

Additional information in the correction invoice
It has been clarified that additional information, including the details of the primary document, can be reflected in the adjustment invoice, provided that the form of the document is preserved. For this, additional lines and columns are used. Note that in the invoice itself it is allowed to indicate additional information in additional lines and columns, including the details of the primary document, provided that the form of the invoice is preserved. Resolution No. 1137 did not contain a similar norm in relation to filling out an adjustment invoice.

Rules for filling out invoices

Rules for filling in invoices for freight forwarders, developers, and customers have been established.

When filling in the lines
Freight forwarders and developers, unlike commissioners and agents, reissue invoices to clients and investors on their own behalf and indicate the actual date of the invoice. Those. in line 1 "Order number and date of compilation ..." indicate their number and date of preparation of the invoice in accordance with the individual chronology of the preparation of invoices. Whereas intermediaries indicate their number and date from the seller's invoice.

Line 2 "Full or abbreviated name of the seller ..." indicates the name of the seller (forwarding agent, developer or customer-developer).

Corresponding amendments were also made to other lines of the invoice, which reflect the details of the seller (TIN / KPP, address).

Intermediaries indicate the seller of goods (works, services).

Line 5 “Details (number and date of preparation) of the payment and settlement document ..” shall indicate the details of payment and settlement documents on the transfer of funds by such forwarder (developer) to sellers and the buyer (client, investor) - forwarder, (developer) through the sign “ ;" (semicolon). That is, this line will be filled in if, when purchasing goods (works, services) for customers or investors, the forwarder or developer transferred advances to sellers of goods (works, services).

When filling out the table
DEVELOPERS (customers-developers) purchasing goods (works, services) from one or more sellers, on their own behalf, in column 1 "Name of the supplied goods (works, services)" indicate in separate positions the names of the completed construction and installation works (CEW) , as well as goods (works, services), from invoices issued by sellers.

In columns 2 - 11 of the invoice, they indicate in separate positions:

summary data of invoices of construction and installation contractors, in the share presented by the developer to the investor.
summary data of invoices of suppliers for goods (works, services) in the appropriate share.

In columns 2 - 11 of the invoice, in separate positions, it is necessary to indicate the relevant data from the invoices issued to him by the sellers, for each seller in the share presented by the forwarder to the buyer (client).

The current version of Decree No. 1137 does not provide for a special procedure for filling out an invoice by a developer acting as a construction organizer by contractors, as well as forwarders when organizing transportation.

Therefore, freight forwarders and developers had to use the clarifications of the Ministry of Finance of the Russian Federation, which, by the way, are almost the same as the rules that will come into force on 01.10.2017 (letters of the Ministry of Finance of Russia dated 01.11.2016 No. 2015 No. 03-07-09/21339, dated October 18, 2011 No. 03-07-10/15).

Changes to the Rules for Maintaining the Journal of Accounting for Received and Issued Invoices

The rules for maintaining the Journal were brought into line with the norms of the Tax Code of the Russian Federation.

Clarified:

The journal is kept only in case of issuing and (or) receiving invoices when conducting business activities in the interests of another person on the basis of commission agreements, agency agreements providing for the sale and (or) purchase of goods (works, services), property rights on behalf of the commission agent ( agent), as well as on the basis of contracts for a transport expedition, when performing the functions of a developer. This rule applies to both VAT taxpayers and non-VAT taxpayers (for example, special regimes). And also for persons exempted from taxpayer obligations.
Freight forwarders (VAT taxpayers and non-VAT taxpayers) keep the Journal only in case they purchase goods (works, services) on their own behalf, the cost of which is not included in their expenses in accordance with the terms of the concluded contracts. That is, when only the amount of the freight forwarder's remuneration is recognized as income.
The Journal does not register invoices issued by commission agents (agents, forwarders, developers or developers) to the committent (principal, investor, etc.) for the amount of their remuneration.

Specified in which cases resellers do not need to keep a Log
The register is not kept when the commission agent (agent) sells goods (works, services) to VAT non-payers, if, in accordance with the written consent of the parties to the transaction, the intermediary does not issue invoices to them. As well as intermediaries who are tax agents for VAT in accordance with paragraph 5 of article 161 of the Tax Code of the Russian Federation, i.e. when they sell on the territory of the Russian Federation goods (works, services) of foreign sellers that are not registered in the Russian Federation.

New registration rules set received and issued invoices in the Journal

In part 1 (issued invoices) of the Journal, invoices (including corrected, corrective) invoices drawn up for the past tax period on paper or in electronic form are subject to unified registration.

Part 2 (received invoices) of the Journal registers invoices drawn up for the expired tax period and received from consignors (customers, sellers).

At the same time, in clause 12 of the updated Rules for Keeping the Journal, it is established that if in the current tax period it is discovered that there is no registration in the journal of an invoice (adjustment invoice) received in the expired tax period, or after the completion of tax periods, data recording for such an invoice (including an adjustment invoice) are made in a new line of the accounting journal for the tax period in which this invoice (including an adjustment invoice) is drawn up (clause 12 of the Journal Rules as amended from 01.10.2017 .).

The procedure for making changes to the Journal is fixed(including after the end of the tax period).

Prior to the amendments to Resolution No. 1137, there was no procedure for amending the Journal

The nuances of registering invoices by intermediaries (forwarders, developers)
The procedure for registering invoices has been established in cases where intermediaries (developers, freight forwarders) purchase goods (works, services) for themselves and their client or for several clients, receiving one invoice. And also in cases of issuing one invoice to the buyer for his own and commission goods (works, services) or when issuing one invoice for the sale of goods belonging to several customers.

WHEN SALES by a commission agent (agent):

own goods (works, services) and goods (works, services) of customers
The Intermediary registers the issued invoice in the Journal of Issued Invoices, indicating in column 14 “Cost of goods (works, services) ..” the full cost of goods (works, services) from column 9 of the line “Total payable” of the invoice. And in column 15 - the amount of VAT only in relation to commission goods (works, services).

When registering this invoice in the sales book, the intermediary will indicate in column 13b "Sales cost ..." the full cost of goods (works, services), from column 9 of the line "Total payable" of the invoice. And in column 17 - the amount of VAT only in relation to own goods (works, services), property rights.

goods (works, services) of two or more commitents (principals)
The commission agent (agent) in column 14 of the Journal of issued invoices indicates the cost of goods (works, services) from column 9 of the line “Total payable” for each invoice issued to him by the committent (principal). Accordingly, column 15 indicates VAT on each invoice of the committent (principal).

WHEN ACQUISITION by a commission agent (agent, forwarder, developer or customer-developer) on his own behalf of goods (works, services):

for two or more consignors (customers, investors)
When registering the invoice issued by him, in column 14 of the Journal of invoices issued, indicates the cost of goods (works, services) from column 9 of the line “Total payable” of each sellers invoice in the share presented to each committent (principal, investor, etc.) .d.), and in column 15 “VAT amount ..” indicates VAT from column 8 of the line “Total payable” of each invoice issued by sellers in the share presented to each committent (principal, investor).
for own needs and for the committent (investor, customer)
In column 14 of the Journal of received invoices, it is necessary to indicate the full cost of goods (works, services) from column 9 of the line "Total payable" of the seller's invoice. And in column 15 - the amount of VAT only in relation to commission goods (works, services).

Accordingly, when registering the received invoice in the purchase book, the intermediary (including the freight forwarder and developer) in column 15 will indicate the full cost of goods (works, services), property rights from column 9 of the “Total payable” line of the invoice. And in column 16 - the amount of VAT only in relation to own goods (works, services), property rights.

Registration of documents in case of non-issuance of invoices

Let us recall that according to par. 1 p. 3 art. 169 of the Tax Code of the Russian Federation when selling goods (works, services), property rights to persons who are not VAT taxpayers and taxpayers exempted from the performance of taxpayer duties, invoices are not drawn up by written consent of the parties to the transaction. The Federal Tax Service and the Ministry of Finance explained that in this case, in the sales book, the seller registers the primary document, or a consolidated document for all shipments and advances for the month or quarter.

Now it is prescribed that upon receipt of an advance from the above persons, the seller in the sales book registers a payment and settlement document or a document containing summary (consolidated) data on advances received by the seller during the calendar month (quarter) (clause "e" clause 7 of the Rules keeping the sales book as amended from 10/01/2017).

Registration of adjustment invoices

The procedure for filling out column 9 "Seller's name" and 10 "Seller's TIN / KPP" of the purchase book and column 7 "Buyer's name" and column 8 "Buyer's TIN/KPP" of the sales book when adjusting the cost of previously shipped (performed) goods, works, services from the buyer and the seller.

When the cost of goods (works, services) decreases
The seller registers his adjustment invoice in the purchase book. At the same time, in column 9 "Name of the seller" he indicates his data (line 2 "Seller" of the adjustment invoice). In column 10 - TIN / KPP of the seller (line 2b).

When registering a single adjustment invoice in the purchase book, the seller in column 9 "Name of the seller" indicates the name of the buyer (line 3 "Buyer" of the single adjustment invoice). In column 10 - TIN / KPP of the buyer (line 3b).

In turn, the buyer in the sales book registers an adjustment invoice, where in column 7 "Buyer's name" indicates his name from line 3 "Buyer" of the adjustment invoice. In column 8 - TIN / KPP of the buyer. And when registering a single adjustment invoice, in column 7 "Name of the buyer" indicates the name of the seller (line 2 "Seller" of the single adjustment invoice). In column 8 - TIN / KPP of the seller.

With an increase in the cost of goods (works, services)
The seller, when registering a single adjustment invoice in the sales book, in column 7 "Buyer's name" indicates the name of the buyer (line 3 "Buyer" of the single adjustment invoice). In column 8 - TIN / KPP of the buyer.

In turn, the buyer, when registering a single corrective invoice in the purchase book, in column 9 "Name of the seller" indicates the name of the seller (line 2 "Seller" of the single corrective invoice). In column 10 - TIN / KPP of the seller.

Other changes to the Purchase Book Rules

Clarified that column 10 "TIN / KPP of the seller" is not filled when reflected in the data purchase book:

according to an invoice drawn up by a commission agent (agent) who purchases goods (works, services), property rights from two or more sellers on his own behalf;
according to an invoice drawn up by a tax agent when purchasing goods (works, services) from a foreign person who is not registered with the tax authority;
according to the customs declaration in respect of goods imported into the territory of the Russian Federation;
on the Application for the import of goods from the EAEU.

Rules for registration of customs declarations have been clarified and Applications for the payment of indirect taxes. When reflecting in the book of purchases the cost of goods imported into the territory of the Russian Federation from the territory of states that are not members of the EAEU, column 15 “Cost of goods (works, services) ...” indicates the cost of these goods reflected in the accounting.

Now the Federal Tax Service proposes, when reflecting the value of imported goods in the purchase book, in column 15 indicate the value of goods provided for by the agreement (contract). If there is no value in the agreement (contract) - the cost indicated in the shipping documents. In the absence of value in the agreement (contract) and shipping documents - the cost of goods reflected in the accounting (letter dated 20.09.2016 No. SD-4 3/17657@).

And when importing goods from the territory of the EAEU states, column 15 shall reflect the tax base indicated in column 15 of the Application for the Import of Goods and Payment of Indirect Taxes. That is, the value of the goods under the contract.

Corrected invoices, (including corrective ones) are recorded in the period before corrections are made. The provision that corrected invoices, corrected adjustment invoices are recorded in the purchase book as the right to tax deductions arises from the purchase book has been removed.

In fact, this means that the corrected invoices can be registered in the additional list of the purchase book for the tax period in which the invoice was registered before the corrections were made to it.

Now controllers insist that the right to deduct does not arise until the period when the corrected invoice is received by the buyer.

For non-cash advances, invoices are recorded in the purchase book. The provision stating that invoices received for the amount of prepayment in non-monetary forms of payment are not recorded in the purchase book. Therefore, there will be no more claims for deductions. Now they are also unlikely, since the Plenum of the Supreme Arbitration Court of the Russian Federation No. 33 dated May 30, 2014 indicated the legitimacy of the deduction in such calculations.

Fixed invoice registration issues for goods (works, services) purchased for export operations. With regard to commodities, as well as goods (works, services) accepted for accounting before July 1, 2016, and goods (works, services) for other transactions taxable at a rate of 0%, the procedure for accepting VAT for deduction and registering invoices is the same . Invoices received from sellers for goods (works, services) purchased for operations taxed at a rate of 0% are recorded in the purchase book at the time the tax base is determined.

Other Changes to Sales Ledger Rules

It was clarified that column 8 "TIN / KPP" is not filled in when the following data is reflected:

according to the invoice drawn up by the committent (principal) to the commission agent (agent) who sells goods (works, services), property rights to two or more buyers on his own behalf;
according to an invoice drawn up when selling goods (works, services), property rights to a foreign person who is not registered with the tax authority;
according to a document containing summary (consolidated) data on advances and shipments.

Storage of VAT documents

The issues of storage of documents used for VAT calculation and deductions have been regulated. Invoices (including corrective, corrected) are stored in chronological order by the date of their issuance (drawing up, including corrections, if invoices are not sent to the buyer or if invoices sent by the seller to the buyer (including corrective, corrected) not received by the customer) or received for the relevant quarter.