The seller and the buyer have different invoices. Different signatures on copies of the invoice from the seller and the buyer. Making corrections to invoices

• Does the intermediary need to submit an updated declaration when reissuing an invoice, which was drawn up in the past tax period
• Is the supplier obliged to draw up an adjustment invoice when receiving an additional payment after the shipment of goods in 2019
• When returning a quality product, the supplier refuses to issue a corrective invoice
• What date to issue a corrective invoice when returning goods to the seller
• Do I need to issue a corrective invoice when the cost of shipment for export decreases?

Question

Changes in the delivery of VAT. If the invoice numbers in the books do not match, what are the consequences.

Answer

The invoice numbers in the purchase book and the sales book may not match for two reasons.

Firstly, it is possible due to the seller's mistake. If the seller in different copies of the invoice indicated different numbers. In this case, tax claims are possible, but they are minimal. The fact is that if the information in the invoice does not prevent the identification of the parties to the transaction, the name of the goods, works or services, their cost and the amount of tax payable to the budget, the refusal to deduct is illegal (clause 2 of article 169 of the Tax Code of the Russian Federation, letter Ministry of Finance of Russia dated August 26, 2015 No. 03-07-09 / 49050).

In addition, the taxpayer is not obliged to control the correctness of filling in copies of invoices left with the seller. In practice, courts often support taxpayers. Since the non-identity of the documents transferred to the buyer and the documents remaining with the suppliers is due to the negligence with which the suppliers maintain the document flow. And the right to deduct VAT depends on the content of the invoice available to the buyer, and not on the copy remaining with the seller (Decree of the Federal Antimonopoly Service of Moscow dated 23.12.08 No. KA-A40 / 10436-08 and East Siberian dated 11.10.06 No. A19-9611 /06-30-Ф02-5235/06-С1 districts).

Secondly, discrepancies in the books may be due to negligence when entering invoice data. That is, the invoices themselves are identical, but the invoice entry in the purchase book or sales book is made with an error. In this case, it will be necessary to send explanations to the inspection, in which to indicate the reason for the error. A sample explanation is presented in // RNA, 2015, No. 20.

Serial number and date of issue

In arbitration practice, there are the following cases of disputes between taxpayers and tax authorities.

Copies of the invoice held by the seller and the buyer have different dates.

The Federal Antimonopoly Service of the Volga District, in Resolution No. A49-2608 / 04-376A / 22 of 07.10.2004, concluded that the list of cases referred to in paragraphs 5 and 6 of Art. 169 of the Tax Code of the Russian Federation, when a taxpayer does not have the right to a VAT refund due to existing defects in invoices, is not subject to broad interpretation, and the situation when a copy of the invoice stored by the supplier indicates a different date than in a copy of the same invoice - invoice sent to the buyer is not included in this list.

The invoice shows the date of issue, but there is no serial number.

This violation in the preparation of invoices was recognized by the court as insignificant (Resolution of the Federal Antimonopoly Service Northwestern District No. А26-1058/04-26 dated July 1, 2004).

Invoices from the same supplier have the same numbers but different dates.

When considering the case, it turned out that the numbering of invoices is carried out by the seller during the day. From the next day, the numbering starts again from one.

Clause 9 of Section II of the Rules for Keeping Accounting Logs states that registration in the book of purchases or sales of invoices with the same details is allowed only in cases specified in Decree of the Government of the Russian Federation No. 914.

However, neither Art. 169 of the Tax Code of the Russian Federation, nor the Rules for maintaining accounting journals for value added tax calculations do not establish the procedure for assigning numbers to invoices.

The procedure for numbering invoices (which included the rules on the implementation of the numbering of invoice forms within the reporting year, as well as the fact that from the beginning of the reporting year the numbering starts with the number 1, etc.), introduced by Decree of the Government of the Russian Federation of 02.02.1998 No. 108, was canceled due to the adoption of Decree of the Government of the Russian Federation No. 914.

Due to the absence of normatively fixed rules for numbering invoices, the taxpayer independently established the procedure for accounting for invoices and assigning sequence numbers to them, in accordance with which the numbering of invoice forms is carried out in the organization within a day.

Disputed invoices have the same serial numbers, but different dates, therefore, the conclusion of the tax inspectorate that the disputed invoices have the same details, which prevents the tax amounts indicated in them from being reflected in tax return as part of tax deductions, is illegal. This conclusion was made by the Federal Antimonopoly Service of the North-Western District in Resolution No. A56-45387/0 dated June 15, 2004.

Address of taxpayer and buyer

Arbitration practice shows that the courts support the taxpayer, regardless of what address - legal or actual - was indicated by him in the invoice. The courts come to this decision on the grounds that Art. 169 of the Tax Code of the Russian Federation, there is no specific requirement on which particular address of the buyer should be indicated to the seller when issuing an invoice: the address of the buyer according to the constituent documents or his actual address.

The invoice indicates the legal address of the taxpayer, where the taxpayer is not located. His actual address is not listed on the invoice.

The absence of a taxpayer at the address indicated in its constituent documents is not provided for by the provisions of Art. 169 of the Tax Code of the Russian Federation as a basis for refusing to provide tax deductions to the taxpayer, therefore the deduction is legal (decisions of the FAS of the East Siberian District

No. А19-25057/06-57-Ф02-2620/07 dated May 14, 2007; Moscow District No. КА-А40/1690-07 dated 22.03.2007, No. КА-А40/111-04 dated 02.02.2004; of the North-Western District of January 16, 2004 No. A56-23366 / 03, of June 21, 2004 No. A56-31972 / 03).

The invoice contains the actual address of the taxpayer, which does not correspond to the legal address.

Tax legislation imposes a requirement on the invoice that it contains an address, but it does not specify that the address of the location must be indicated legal entity, determined by the place of its state registration (Decree of the Federal Antimonopoly Service of the North-Western District of March 27, 2007 No. A56-7408 / 2006; Moscow District of December 16, 2003 No. KA-A40 / 11460-04).

The supplier indicated in the invoice the address of a separate division instead of the legal address of the organization. Is it possible to recover VAT on this invoice?

The invoice must contain the name, address and identification number of the taxpayer selling goods (works, services) (clause 5, article 169 of the Tax Code of the Russian Federation). Organizations are recognized as VAT payers (Article 143 of the Tax Code of the Russian Federation), and separate subdivisions of an organization are not VAT payers. According to paragraph 2 of Art. 169 of the Tax Code of the Russian Federation, invoices drawn up and issued in violation of the procedure established by paragraphs 5 and 6 of the said article of the Tax Code of the Russian Federation are not the basis for accepting the VAT amounts presented by the seller for deduction. Consequently, VAT amounts on invoices that indicate the address of a separate subdivision, and not the legal address of the organization, should not be deducted, representatives of the tax authorities explain.

However, the Federal Antimonopoly Service of the West Siberian District did not agree with this: in Resolution No. F04 / 2578-1052 / A27-2004 dated May 11, 2004, he indicated that the norms of Art. 169 of the Tax Code of the Russian Federation do not require the obligatory indication of the address of the taxpayer, and not of his branch, therefore, this circumstance cannot be the basis for refusing to accept the tax amounts presented by the seller for deduction. A similar conclusion was made by the Federal Antimonopoly Service of the Moscow District in Decree No. КА-А40/11623-04 of December 14, 2004.

Problems with TIN

Arbitration practice shows that if the seller's TIN is incorrect, this will lead to the impossibility of deducting VAT. If the buyer's TIN is incorrect, the case can be either won or lost.

The legal entity-seller is not registered according to the TIN indicated by him, i.e. this identification number does not belong to this company.

It is impossible to accept VAT for deduction (decisions of the Federal Antimonopoly Service of the Volga District dated February 24, 2004 No. A 65-11357/2003-SA2-34; A82-6643/2003-37).

The invoice was drawn up in violation of subpara. 2 p. 5 art. 169 of the Tax Code of the Russian Federation, namely, there is no TIN of the buyer.

The Federal Antimonopoly Service of the Moscow District, in Decree No. КА-А40/11083-04 dated November 30, 2004, indicated that this fact cannot serve as a basis for refusing to refund the tax, since the fact of paying VAT to specific suppliers of goods is documented and is not disputed by the tax authority. However, the Federal Antimonopoly Service of the Volga District, in Resolution No. A49-2608 / 04-376A / 22 dated 07.10.2004, came to a different conclusion: indicating the incorrect TIN of the buyer in the invoice is a legitimate reason for refusing to refund VAT.

Checkpoint not set

As mentioned above, according to sub. 2 p. 5 art. 169 of the Tax Code of the Russian Federation, the invoice must indicate the name, address and identification number of the taxpayer.

Decree of the Government of the Russian Federation of February 16, 2004 No. 84 “On the introduction of amendments and additions to the Decree of the Government Russian Federation dated December 2, 2000 No. 914” the composition of the requisite “Taxpayer Identification Number” of the invoice was supplemented with the reason code for registration (KPP).

The tax authorities believe that the absence of a buyer's and seller's checkpoint in the invoice violates the procedure established by paragraph 5 of Art. 169 of the Tax Code of the Russian Federation, and such an invoice cannot be the basis for accepting the amounts of VAT presented to the buyer by the seller for deduction or reimbursement (letter of the Russian Ministry of Taxation for Moscow of March 30, 2004 No. 24-11 / 21675).

However, according to the author, the registration reason code (KPP) is not a requisite, which is contained in Art. 169 of the Tax Code of the Russian Federation. The norms of the Tax Code of the Russian Federation do not give the Government of the Russian Federation the right to establish any additional requirements for an invoice.

In accordance with paragraph 8 of Art. 169 of the Tax Code of the Russian Federation, the Government of the Russian Federation establishes only the procedure for maintaining a register of received and issued invoices, books of purchases and books of sales. Failure to comply with the requirements for the invoice, not provided for in paragraphs 5 and 6 of Art. 169 of the Tax Code of the Russian Federation, cannot be a basis for refusing to deduct tax amounts presented by the seller.

Thus, the Government of the Russian Federation, having established additional details of the invoice, acted in excess of the powers granted to it. Therefore, before making appropriate changes to Art. 169 of the Tax Code of the Russian Federation, failure to specify the checkpoint cannot affect the right of the taxpayer to apply the VAT tax deduction. A similar conclusion is contained in the Decree of the Federal Antimonopoly Service of the Moscow District dated January 11, 2007 No. КА-А40/13018-06.

Name and addresses of the consignor and consignee

The seller and the shipper are the same person. The seller issued an invoice to the buyer, in which the line "Shipper and his address" says "same". Is an invoice the basis for accepting VAT amounts for deduction or reimbursement?

The rules for maintaining registers of received and issued invoices, books of purchases and books of sales when calculating value added tax, approved by Decree of the Government of the Russian Federation No. 914, provide that if the seller and the consignor are the same person, in line 3 invoice is written "it". This rule is officially established, and therefore its application by taxpayers has never raised objections. tax service.

However, there may be another case: the buyer and the consignee are the same person. The seller issued an invoice to the buyer, in which the line "Consignee and his address" says "the same". Is such an invoice the basis for accepting VAT amounts for deduction or reimbursement?

Since there is not a single official document that would allow this, the tax authorities, as arbitration practice shows, in this case deny the taxpayer the right to deduct VAT. However, the courts disagree with the tax authorities. The decisions of the courts conclude that if the invoices contain information about the buyer, who is also the consignee, then the repeated indication of the address of the consignee is not required (i.e., it can be written "he is"). These invoices also contain information about the address of the consignee, therefore the requirements of paragraphs 5 and 6 of Art. 169 of the Tax Code of the Russian Federation are implemented (resolutions of the Federal Antimonopoly Service of the Far Eastern District dated 01.31.2007 No. F03-A73 / 06-2 / 5357; North-Western District dated 03.29.2004 No. A52 / 3282 / 03 / 2, dated 05.17.2004 No. A56-39741 / 03, dated 20.12.2004 No. А56-4369/04; Moscow District dated 04.30.2004 No. КА-А41/3029-04, dated 08.26.2004 No. КА-А40/7106-04; East Siberian District dated 10.20.2004 No. А19-5343/04-45-Ф02-4331/04-С1, No. А19-21682/03-45-Ф02-1812/04-С1 dated June 11, 2004).

When selling and buying a property, the seller and the buyer are not the consignor and consignee, since the object does not move, it is inextricably linked to the land. The Federal Antimonopoly Service of the North-Western District, in Decree No. A56-5079/04 dated 16.07.2004, came to the conclusion that the taxpayer, having not indicated the addresses of the consignor and consignee in the relevant lines of the invoice, did not violate the requirements of the Tax Code of the Russian Federation, since these lines are filled out only in case of real movement of goods, and in this case there are no such entities.

The concepts of "consignor" and "consignee" do not exist in the case of the provision of services. If the invoices relate to the services provided, it is legal not to fill in these details and this does not lead to violations of subparagraphs 2, 3, paragraph 5 of Art. 169 of the Tax Code of the Russian Federation (Resolutions of the Federal Antimonopoly Service of the Far Eastern District dated January 17, 2007 No. F03-A59 / 06-2 / 4905; Moscow District dated November 2, 2004 No. KA-A40 / 10036).

The number of the payment and settlement document in case of receiving advance or other payments on account of the forthcoming deliveries of goods (performance of work, provision of services)

The invoice must contain the number of the payment and settlement document in case of receipt of advance or other payments on account of the forthcoming deliveries of goods (performance of work, provision of services) (subclause 4, clause 5, article 169 of the Tax Code of the Russian Federation).

Thus, as indicated in the letter of the Ministry of Taxes of Russia dated 02.10.2003 No. 03-1-08 / 2882 / 11-AY670, the number of the payment document must be indicated twice:

- upon receipt of advance or other payments on account of the forthcoming deliveries of goods (performance of work, provision of services), in the invoice issued in one copy, line 5 indicates the details of settlement documents, on the basis of which operations are carried out to transfer funds to the account of the supplier of goods (works, services):

- when goods are shipped (work is performed, services are rendered), the number of the payment and settlement document on the basis of which the payment was received should also be indicated in the invoice against previously received advance payments.

The legitimacy of the position of the tax service is confirmed by numerous arbitration practice.

In addition, it should be remembered that if advance payment was made for several payment orders, then the invoice must indicate all the numbers of payment orders for which payment was made.

In practice, organizations that exchange goods (works, services) also face the following requirements:

- the tax inspectorate refuses to accept an invoice, in which the requisite “settlement and payment document number” does not contain an invoice, an act of work performed or an invoice relating to the counterparty’s fulfillment of its obligations to supply goods (performance of work, provision of services);

- the taxpayer himself indicated in the "settlement and payment document number" variable the number of the invoice, certificate of completion or invoice, and the tax inspectorate refuses to accept such an invoice for deducting VAT, considering it to be incorrectly executed.

Taxpayers should remember that this requisite must be filled in only in case of receipt of funds. The Ministry of Finance of Russia, in a letter dated March 21, 2001 No. 04-03-11 / 51, explained that line 5 of the invoice contains the details of settlement documents, on the basis of which, in accordance with the Regulation on cashless payments in the Russian Federation, approved by the Bank of Russia on September 8, 2000 No. 120 -P, operations are carried out to transfer funds to the account of the supplier of goods (works, services). Clause 2.3 of this Regulation states that the following settlement documents are used when making cashless payments: payment orders, letters of credit, checks, payment requests, collection orders. Therefore, in the first case, the requirement of the tax service is unlawful.

It is also illegal in the second case, since the indication additional information in the invoice is not a basis for refusing to refund the value added tax to the taxpayer, which is proved by arbitration courts (decisions of the Federal Antimonopoly Service of the North-Western District dated December 15, 2004 No. A56-10103 / 04, dated December 9, 2004 No. A56-9189 / 04, No. А56-15352/04 dated December 16, 2004).

Name of goods (works, services)

Reflection in the invoice in the column "Name of goods (description of work performed, services)" of the number of the order for the manufacture of products or the indication in this column of the words "Services under the contract" with reference to the date and number of the contract (instead of a specific description of services) is acceptable and does not contravene the provisions of sub. 5 p. 5 art. 169 of the Tax Code of the Russian Federation (Resolutions of the Federal Antimonopoly Service of the West Siberian District of March 16, 2004 No. F04 / 1329-164 / A70-2004, of March 15, 2004 No. F04 / 1309-161 / A70-2004; North-Western District of November 12, 2004 No. A44 -2429 / 04-C14; Central District dated December 16, 2004 No. A36-135 / 2-04).

Country of origin of goods

As mentioned above, information about the country of origin of the goods, provided for in sub. 13 p. 5 art. 169 of the Tax Code of the Russian Federation are indicated only for goods whose country of origin is not the Russian Federation. However, sellers often, contrary to the requirements of sub. 13 p. 5 art. 169 of the Tax Code of the Russian Federation indicate the country of origin of the goods, which is Russia. During inspections, the tax authorities sometimes deny such taxpayers the right to deduct VAT, motivating their decision by incorrect preparation of invoices. The courts do not support such a strict attitude towards taxpayers. In the resolutions of the Federal Antimonopoly Service of the Volga District dated October 07, 2004 No. A49-2608 / 04-376A / 22; of the North-Western District of August 18, 2004 No. A56-1467 / 04, they came to the conclusion that the indication in columns 10 of the invoices of the country of origin of the goods - Russia (when the goods were actually produced in Russia) should be attributed to the indication of additional information. The indication in the invoices of the country of origin of goods manufactured in Russia cannot be a basis for the organization's refusal to reimburse the declared amount of value added tax from the budget, since it refers to minor violations in filling out the said document.

When issuing advance invoices

No later than five calendar days from the date of receipt of the advance, the supplier must present the buyer with VAT. The invoice is drawn up in two copies: one is transferred to the buyer, and the second is registered in the sales book (clause 3, article of the Tax Code of the Russian Federation). When deciding whether to issue an invoice, accountants make mistakes in two cases.

1. When the same buyer (customer) repeatedly transfers prepayment amounts for one or several transactions during the tax period, a single invoice is issued based on the results of the month (quarter), which is illegal in such a situation. For each amount received, the invoice must be issued in compliance with the specified deadline.
2. Let's say that during the quarter you received an advance payment, and then in the same quarter you shipped the goods (transferred works, services). More than five days elapsed between prepayment and shipment. You must first issue an advance invoice, and then an invoice for the sale of prepaid goods (works, services). This is required by the provisions of par. 2 p. 1, p. 3 Art. , paragraph 3 of Art. Tax Code of the Russian Federation, if there are no circumstances provided for in par. 3 p. 17 (hereinafter in the article we refer to the Rules for keeping books of purchases and books of sales, filling out an invoice, approved by the Decree of the Government of the Russian Federation of December 26, 2011).

The Ministry of Finance allows you not to issue an invoice if you received an advance payment for an upcoming delivery and within five calendar days from the date of receipt of it, shipped the goods, performed work, and provided a service (letters, paragraph 1). However, we still recommend that in this case, issue two invoices: both for the amount of the prepayment received, and for shipment. Since the Federal Tax Service adheres to this opinion, namely, this department will check your declaration (letters, dated February 15, 2011 No. KE-3-3 / [email protected]).

Please note that in order to deduct VAT paid from an advance, the seller must register an advance invoice in the purchase book, which was previously reflected in the sales book (clause 22 of the Rules for Maintaining the Purchase Book). Thus, the advance invoice is the basis for the deduction not only from the buyer, but also from the seller (clause 1, article, clause 9, article of the Tax Code of the Russian Federation).

Details of advance invoices

The mistakes that the seller (supplier) makes when filling out the details in the advance invoice can be critical for the buyer if he decides to use the right to deduct (paragraphs 1 and 5-6 of Article TC RF). In the advance invoice, as in the usual one, the following details must be filled in (clause 5.1 of article of the Tax Code of the Russian Federation):

• serial number of the invoice, while advance invoices are numbered in the general chronological order with shipping invoices ( letter from the Ministry of Finance);
• date of the invoice;
• name, address, TIN and KPP of the seller and the buyer in accordance with the constituent documents. You can specify both full and abbreviated names.

In addition, advance invoices must include:

• on line 5: the number and date of the settlement and payment document for which the advance payment was received. If the advance is received in non-monetary form, a dash is put. Since the tax authorities conduct a cross-check of accruals and deductions, it is important that both the buyer and the seller correctly indicate this detail in the books of purchases and sales;
• on line 7: the name and code of the currency in which the advance payment was received (according to OKV). If the price is determined in a foreign currency (c.u.), but payment is made in rubles, the name of the currency "Russian ruble" and its code "643" (letter of the Federal Tax Service) are indicated.

Special attention should be given to filling out the tabular part of the document.

In column 1, the name of the goods (description of work performed or services rendered), for the delivery of which advance payment was received, is reflected as it is indicated in the contract. If the buyer transferred an advance payment not for a specific product, but in general for a product range and a specific specification or application will be drawn up after payment, it is permissible to indicate in the advance invoice the generalized name of the goods: petroleum products, stationery (confectionery) products, etc.

In a situation where contracts are concluded that provide for the performance of work (rendering of services) simultaneously with the delivery of goods, column 1 must contain both the name of the goods supplied and a description of the work performed (services rendered), see letter from the Ministry of Finance.

Further in the tabular part in columns 7, 8, 9 indicate: the estimated tax rate - 18/118 or 10/110 (clause 4 of article TC RF); the amount of calculated VAT; the amount of the advance received. In the remaining columns 2-6, 10-11 and lines 3 and 4 put dashes (p. 4).

Invoices for prepayment for exemption from VAT are not drawn up in accordance with the provisions of Art. and the Tax Code of the Russian Federation. The same applies to receiving an advance:

• on account of the future supply of goods (works, services), the duration of the production cycle of which is more than six months (paragraph 3, clause 1, article of the Tax Code of the Russian Federation);
• for transactions that are subject to VAT at a rate of 0% (paragraph 4, clause 1, article TC RF);
• transactions that are not subject to VAT.

When filling out the sales book

The issued advance invoice, including non-cash settlements, the seller must register in the sales book for the quarter in which the date of receipt of the advance falls (clause 17). It is important to complete the book correctly:

• the number of the payment and settlement document for which the advance payment was received is reflected in column 11;
• columns 4-6, 14-16, 19 are not filled in;
• operation is reflected by code 02.

When filling out the shopping book

If the shipment is made simultaneously with the registration in the sales book of the invoice that was issued during this operation, the invoice that was issued upon receipt of the advance is registered in the purchase book (clause 8 of article and clause 6 of article TC RF, clause 22 ).

The seller will deduct VAT from the advance payment in the amount corresponding to that part of it that is offset according to the terms of the contract in payment for the shipped goods (work performed, services rendered), transferred property rights. An advance VAT deduction can only be claimed in the quarter in which the conditions for it are met. This deduction cannot be transferred to later quarters (letters from the Ministry of Finance,).

In the purchase book, the transaction code 22 is indicated, and in column 7 - the data of the payment order for the received advance. Information about the payment is also indicated in the shipping document on line 5. And in the sales book, column 11 must be filled in for it. Therefore, if the details are filled out correctly, the tax office can automatically verify everything and will not make a claim.

Buyer mistakes

With a selective approach to the right to deduct

It should be remembered that the deduction of VAT on the advance paid is the right of the buyer, and not an obligation (clause 1 of article TC RF). If he uses his right to deduct tax on goods (works, services) received, and not on their advance payment, this does not lead to an underestimation of the tax base and the amount of VAT payable to the budget. But if the right to deduct is used selectively, this can lead to errors. When accepting paid goods (works, services) for accounting, it will be necessary to check whether a deduction was declared when transferring the corresponding advance.

When filling out the shopping book

In order to accept VAT for deduction, the buyer must register in the purchase book a shipping or advance invoice received from the seller (clauses 1-2).

The advance invoice is recorded in the purchase book for the quarter in which it is received from the seller who received the advance. Payment data is reflected in column 7 of the buyer's purchase book. At the same time, columns 4, 6, 8a, 9a, 10-12 of the purchase book are not filled in (clause 7).

A shipping invoice can be registered in the purchase book for any quarter, starting from the quarter in which three conditions are met (paragraphs 1, 1.1 of Art. Tax Code of the Russian Federation):

1) the buyer has an invoice received from the seller;

2) goods (works, services) under this invoice are accepted for accounting, that is, the buyer signed a consignment note, an act on the performance of work or the provision of services;

3) three years have not expired after the acceptance of goods (works, services) for accounting (letters of the Ministry of Finance dated 06.08.2015 No. 03-07-11 / 45515,). For example, the last quarter in which you can claim a VAT deduction for goods accepted for accounting in the 1st quarter of 2015 will be the 1st quarter of 2018.

It is possible that you will receive an invoice after the end of the quarter in which the goods (works, services) are taken into account, but before the 25th day of the month following this quarter. Then VAT can be deducted by registering this invoice in the purchase book in the quarter in which goods (works, services) were accepted for accounting (clause 1.1 of Art. Tax Code of the Russian Federation, letter from the Ministry of Finance).

In order to avoid a double deduction - both from the advance and from the delivery - the buyer is obliged to restore the VAT previously accepted for deduction from the advance in the tax period in which the amounts of VAT on the goods, works or services received are accepted for deduction (paragraph 3 of clause 3 article of the Tax Code of the Russian Federation). When restoring VAT, the buyer should register the invoice, on the basis of which the advance deduction was applied, in the sales book. If the buyer has not previously applied the deduction of the amount of VAT from the advance, he does not need to recover the tax later.

When keeping records

If the buyer carries out transactions both taxable and not taxable with VAT, he is obliged to keep separate records of tax amounts for the purchased goods (works, services). At the same time, we are talking only about the amounts of tax on purchased goods (works, services) that are used to carry out both taxable and non-taxable operations (clause 4 of article TC RF).

On the need to keep separate records for VAT amounts that relate to prepayment, in paragraph 4 of Art. The Tax Code of the Russian Federation does not say. Therefore, invoices for the transferred amount of prepayment against the upcoming deliveries of goods that are purchased for use simultaneously in taxable and non-taxable transactions (see clause 2 of article TC RF) are recorded in the purchase book for the amount indicated in this invoice - invoice. This gives the buyer the opportunity to deduct tax on the entire amount of the prepayment. When registering an advance invoice for goods (works, services) that are purchased for transactions both taxable and not taxable with VAT, column 16 of the purchase book indicates the entire amount of VAT indicated in this invoice (item "y" p .6).

After the shipment of goods (works, services), transfer of property rights and receipt of an invoice, the prepayment tax, previously accepted for deduction, will have to be restored. When maintaining separate accounting for taxable and non-taxable transactions, part of the input VAT is deductible, and the rest is attributed to the increase in the cost of purchased goods (works, services, property rights).

Under an agency agreement, an intermediary (Agent) for our organization (Principal) purchases goods for us from the seller. Where we (the principal) must indicate the number of the seller's invoice issued to the intermediary. in the purchase book should I put the number of the invoice issued by the seller of the goods to the intermediary (according to a copy of the document received from the intermediary) or the number of the invoice of the intermediary issued to our address (principal)?

You do not specify the number of the invoice issued by the seller in the name of the intermediary. In the book of purchases, you register an invoice issued by an intermediary in the name of your organization. Accordingly, in the book of purchases you will indicate the invoice number of the intermediary.

The rationale for this position is given below in the materials of the Glavbukh System

If the customer purchases goods (works, services, property rights) through an intermediary acting on his own behalf (commission agent, agent), the procedure for issuing invoices has some features.

1. The seller issues an invoice in the name of the intermediary.

2. On the basis of this invoice, the intermediary draws up an invoice in the name of the customer. In this case, the intermediary establishes the invoice number in accordance with the chronology of invoices issued by him. The date must match the date of the invoice received from the seller. In lines 2, 2a and 2b of the invoice, the intermediary indicates the name and address of the seller, his TIN and KPP. Lines 6, 6a and 6b contain information about the buyer (customer). All other indicators must correspond to the indicators indicated in the invoice, which the seller of goods (works, services, property rights) issued to the name of the intermediary. Including the currency code. For example, when goods (works, services) are purchased for a foreign committent (principal). If the seller (executor) issued an invoice to the intermediary in rubles, then the foreign customer must also issue an invoice in rubles (letter of the Ministry of Finance of Russia dated March 16, 2015 No. 03-07-09 / 13804).*

The intermediary attaches to his invoice a copy of the invoice received from the seller certified by him. If the intermediary received the invoice from the seller in in electronic format, he can give the customer a certified hard copy of it. At the same time, a note must be made on the copy that the original invoice is signed with a qualified electronic signature. This is stated in the letter of the Ministry of Finance of Russia dated March 5, 2015 No. 03-07-09 / 11604.

If the intermediary has purchased goods (works, services, property rights) from several sellers, he has the right to indicate in the invoice the data from several invoices received by the intermediary from the sellers at once. But this is possible if all invoices are issued on the same date. When issuing a consolidated invoice, consider the special order of filling in some lines (columns):

When registering an invoice in part 1 of the invoice accounting journal, the intermediary additionally indicates:

• in column 10 - the name of the seller from whom the intermediary purchased goods for the consignor;
• in column 11 - TIN and KPP of the seller.
  This follows from subparagraphs "k" - "l" of paragraph 7 of the Rules for keeping a journal of invoices in Appendix 3 to.

3. The intermediary registers the invoice received from the seller in part 2 of the invoice register. This requirement also applies to intermediaries who are not VAT payers (Clause 3.1, Article 169 of the Tax Code of the Russian Federation). The intermediary does not register such a document in the purchase book. This follows from the provisions of paragraph 11 of Appendix 3 and paragraph 19 of Section II of Appendix 4 to Decree of the Government of the Russian Federation of December 26, 2011 No. 1137.

Information about the invoice received from the seller is indicated by the intermediary in column 12 of part 1 of the invoice register (subparagraph “m”, paragraph 7 of the Rules for maintaining the invoice register of Appendix 3 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137 ). In addition, if the intermediary buys goods through a subcommission agent (subagent), in part 2 of the invoice journal, the commission agent (agent) must register the invoice issued by the subcommission agent (subagent). At the same time, column 10 of the journal indicates the name of the subcommission agent (subagent), column 11 - his TIN / KPP, and column 12 - code "1".
This follows from subparagraphs "k" - "m" of paragraph 11 of the Rules for keeping a journal of invoices in Appendix 3 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137).

4. The intermediary issues an invoice to the customer for the amount of his remuneration (with the exception of intermediaries on special modes). Registers such a document in the sales book. The intermediary must give the second copy of the invoice to the customer. This follows from the provisions of paragraph 20 of section II of Appendix 5 to Decree of the Government of the Russian Federation of December 26, 2011 No. 1137.

5. The customer, upon receipt of an invoice from an intermediary for the amount of remuneration, registers it in the purchase book (clause 11 of section II of Appendix 4 to Decree of the Government of the Russian Federation of December 26, 2011 No. 1137).

A similar algorithm of actions is used when compiling and transmitting invoices for the amount of payment (partial payment):

• issued by the intermediary to the seller on account of future deliveries;
• received by the intermediary from the customer on account of the intermediary remuneration.

The customer accepts input VAT for deduction on the basis of an invoice issued by an intermediary (on behalf of the seller) in the name of the customer. This invoice must be registered in the customer's purchase book (clause 11 of section II of Appendix 4 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137). As a rule, in addition to the specified document, in order to legally deduct tax from the cost of purchased goods (works, services, property rights), the customer must have: *

• a copy of the invoice issued by the seller in the name of the intermediary upon shipment of goods (performance of work, provision of services, transfer of property rights) (on the basis of which the intermediary issued an invoice in the name of the customer);
• copies of primary accounting and settlement documents for the transaction.

If an intermediary purchases goods for several customers from one supplier, then the amount of VAT presented to him by the supplier is distributed among several invoices. As a result, the amount of VAT on the invoices that each customer receives from the intermediary will not match the one on the copy of the supplier's invoice. However, such a discrepancy cannot be a reason for refusing VAT deductions for customers. They have the right to declare an input tax in the amount indicated in the invoice from the intermediary. Similar clarifications are contained in the letters of the Ministry of Finance of Russia dated March 14, 2014 No. 03-07-15 / 11221 and the Federal Tax Service of Russia dated April 18, 2014 No. GD-4-3 / 7473. The documents are posted on the official website of the Federal Tax Service of Russia in the section "Clarifications Mandatory for Application by the Tax Authorities".

To confirm the right to a deduction from the amount of the issued advance, in addition to the invoice issued by the intermediary, the customer must have:

• a copy of the invoice issued by the seller to the intermediary upon receipt of payment (partial payment) on account of upcoming deliveries (on the basis of which the intermediary issued an invoice in the name of the customer);
• an agreement concluded between an intermediary and a seller, as well as an agreement concluded between a customer and an intermediary (providing for an advance form of payment for a sale and purchase transaction);
• documents confirming the actual transfer of payment (partial payment) between the parties to the transaction (customer, intermediary and seller).

For more information on accounting for VAT on the purchase of goods (performance of work, provision of services, transfer of property rights) under intermediary agreements, see How to calculate VAT on intermediary transactions.

Olga Tsibizova,

head of the department's indirect taxes

tax and customs tariff policy of the Ministry of Finance of Russia

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Line 1 "SF number"

When preparing invoices by separate subdivisions (participant or trustee), the code of the separate subdivision specified in the constituent documents (operation code, in accordance with the partnership agreement or trust management of property) is added to the serial number through "/".

Line 1 "SF date"

The date of the invoice must be no earlier than the date of the source 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 date of correction.

Line 2 "Seller"

Full or abbreviated name of the seller, according to the constituent documents.

Line 2a "Address"

Vendor location address.

Line 3 "Consignor"

If Seller and Shipper are the same person, "same" is entered. If the invoice is made tax agent or for the performance of work (provision of services), 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 (rendering a service), a dash is put in this line.

Line 5 "To the payment and settlement document"

If the invoice is drawn up upon receipt of payment, partial payment against future deliveries using a non-monetary form of payment, a dash is put in this line.

Line 7 "Currency"

Digital code for OK currencies (Resolution of the State Standard of Russia of December 25, 2000 N 405-st). If payment under the contract is provided in rubles in an amount equivalent to certain amount in foreign currency or cu, then the ruble and its code are indicated as the name of the currency. Important! In c.u. invoice cannot be generated.

Column 2 "Unit of measurement"

Column 2 "Code"

Column 2 and 2a is 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 3 "Quantity (volume)"

In the absence of an indicator, a dash is placed. Upon receipt of payment or partial payment, a dash is placed on account of upcoming deliveries.

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

In the absence of an indicator, a dash is placed. Upon receipt of payment or partial payment, a dash is placed on account of upcoming deliveries.

Column 6 "Including the amount of excise duty"

In the absence of an indicator, an entry “without excise duty” is made. Upon receipt of payment or partial payment, a dash is placed on account of upcoming deliveries.

Column 7 "Tax rate"

For transactions specified in paragraph 5 of Article 168 of the Tax Code of the Russian Federation, an entry "without VAT" is made.

Column 8 "Amount of tax presented to the buyer"

For transactions listed in paragraph 5 of Article 168 of the Tax Code of the Russian Federation, an entry "without VAT" is made.

Box 10 "Country of origin"

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"

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

The new rules for filling out an invoice (its paper form) are regulated by Government Decree No. 1137 of December 26, 2011, which entered into force in January 2012. This resolution approves the procedure for filling out invoices, the form of the document, the form of corrective and corrected invoices, the form of the accounting journal and books of purchases and sales. Above we have tried to provide a comprehensive example of how to fill out an invoice and also to give complete instructions by filling out an invoice according to the new rules.

Due to the fact that the Decree was published in January 2012, the Letter of the Ministry of Finance of the Russian Federation dated January 31, 2012 No. 03-07-15/11 stated that before the start of the next tax period, that is, until April 1, 2012, along with forms, it was possible to use the old forms of the relevant documents, which were approved by Decree of the Government of the Russian Federation of December 2, 2000 N 914 “On Approval of the Rules for Maintaining Record Books of Received and Issued Invoices, Purchase Books and Sales Books When Calculating Value Added Tax ".

Proper filling of the invoice is a guarantee of the opportunity to receive a tax deduction in a timely manner and in full. Due to the fact that now the use of the old forms of documents used in the calculation of value added tax will be illegal, we recommend that you carefully familiarize yourself with the new forms of these documents and with a detailed sample of filling out an invoice.

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