Unit of measurement sheet code. How to indicate different quantities and their unit code on an invoice? Where to see the classifier and what it contains

All-Russian classifier of units of measurement used in the quantitative assessment of social, technical and economic indicators, in particular for the purposes of maintaining government records. The classifier is part of the Unified System of Classification and Coding of Technical, Economic and Social Information of the Russian Federation (USCC). OKEI codes were introduced on the territory of the Russian Federation to replace the All-Union Classifier “System of designation of units of measurement used in automated control systems.”

Reasons for creating OKEI classifier codes

OKEY codes developed on the basis of the international classification of units of measurement of the United Nations Economic Commission for Europe (UNECE) “Codes for units of measurement used in international trade” (Recommendation No. 20 of the Working Group on Facilitation of International Trade Procedures (WG 4) of the UNECE - hereinafter Recommendation No. 20 WP 4 UNECE), Commodity nomenclature of foreign economic activity (TN FEA) in terms of the units of measurement used and taking into account the requirements of international standards ISO 31/0-92 “Values ​​and units of measurement. Part 0: General principles" and ISO 1000-92 "SI units and recommendations for the use of multiples and certain other units".

The OKEI classifier of units of measurement is linked to GOST 8.417-81 “State system for ensuring the uniformity of measurements. Units of physical quantities".

Scope of use of OKEI codes

This classifier of units of change is widely used in forecasting financial indicators at the macro level, and is used to ensure international statistical comparisons, carry out domestic and foreign trade, state regulation of foreign economic activity and organize customs control. The objects of classification in OKEI are the units of measurement used in these areas of activity.

OKEI - “All-Russian Classifier of Units of Measurement” in 2018 year has changed. It was initially approved by State Standard Decree No. 366 dated December 26, 1994; innovations were introduced on June 1, 2018. This regulatory act establishes uniform code designations for all business entities for units of measurement that are used to characterize the subject of a transaction or payment. The classifier consists of a complex of international and national units of measurement, divided into 7 categories:

measures of length;

designations of units of area measurement;

volume parameters;

weight;

technical units;

time meters;

economic.

Unit of measurement code in the invoice according to OKEI

The structure and procedure for filling out an invoice are regulated by Government Decree No. 1137 dated December 26, 2011 (as amended on February 1, 2018). A sample document is given in Appendix 1 of the Resolution.

In the tabular part of the form, the following columns are highlighted for units of measurement:

“2” - unit of measurement code;

“2a” is a symbol for a unit of measurement according to national standards.

To fill out these columns, you must use the OKEI codes contained in sections 1 and 2 of the Classifier. The unit of measurement code is a mandatory detail in the invoice, as is its symbol. If the all-Russian classifier does not provide the units of measurement necessary for a particular case, dashes are added in columns 2 and 2a. The possibility of replacing code designations with dashes in cases where it is impossible to indicate the unit of measurement is indicated in the Letter of the Ministry of Finance dated October 15, 2012 No. 03-07-05/42. This situation, for example, may arise if an invoice is generated for leasing operations, or an agreement is concluded for the provision of services that are difficult to measure in any way. Data is not indicated in columns “2” and “2a” when issuing an invoice for an advance payment for upcoming supplies (works, services) (clause 4 of the Regulations, approved by Resolution No. 1137).

OKEI codes are indicated in column “2” as a three-digit numerical combination, which is approved by the Classifier for specific units. Column “2a” contains information in the form of an alphabetic code (an abbreviated designation of units of measurement in Russian alphabetic symbols, even if we are talking about international measurement units).

Examples of filling out columns 2 and 2a in an invoice

In terms of length units:

According to OKEI, the meter is designated as “006” (recorded in column 2) and “m” (recorded in column 2a).

Linear meters correspond to the codes “018” and “linear meters”. m".

If the product is measured in centimeters, then you need to enter the numerical combination “004” and the letter combination “cm”.

Kilometers are designated as "008" and "km".

Examples of adding area meters:

For square centimeters, the code “051” was introduced, which is supplemented by the code “cm2”.

To designate square meters, the numerical combination “055” and OKEI code “m2”.

Hectares are reflected using the code “059” and its decoding with the letter combination “ha”.

For conventional square meters, the code “062” is provided (its national designation is “conventional m2”).

In relation to units, the following encryption combinations can be used to identify volume:

OKEI code liters– “112” with the symbol “l”.

Conventional cubic meters are reflected using the code “123”, which is accompanied by the combination “conventional. m3".

To identify a thousand liters, the code “130” and its designation “103 l” or “1000 l” are used.

When it is necessary to indicate the mass of commercial products, the invoice may indicate:

OKEI code ton– “168” and the letter designation “t”.

If milligrams are needed, then enter the code “161” in column 2, and “mg” in column 2a.

Grams are designated using the code "163" with its abbreviated alphabetic counterpart "g".

A kilogram corresponds to the designation “166” and “kg”.

What indicators relate to technical units of measurement:

Watt – “212” (“W”).

Kilowatt – “214” (“kW”).

Volts - “222” (“V”).

To identify the number of amperes, the code “260” and its symbol “A” are used.

When issuing an invoice for work performed, you may need an indicator of the volume and speed of work done, for example, by the number of kilometers in one hour - “333” and “km/h”.

Time units can be seconds (“354” and “s”), minutes (“355” and “min”), hours (“356” and “h”), days (“359” and “day” or “ dn"), etc.

Economic indicators are characterized through a system of separate values, for example, kilograms per second (“499” and “kg/s”), cubic meter per second (“596” and “m3/s”), cubic meter per hour (“598” and “m3 /h"), etc.

If the invoice is drawn up incorrectly, the document cannot become the basis for deducting VAT. This rule does not apply to filling out fields in which units of measurement are indicated (clause 2 of Article 169 of the Tax Code of the Russian Federation). Incorrect designation of units of supplied commercial products or works or services does not prevent regulatory authorities from identifying the payer, recipient of money and the name of the subject of the transaction, cost indicators. This position was confirmed by the Ministry of Finance in a letter dated 09/08/2014 No. 03-07-09/44915.

OKEI is used as a classifier for units of measurement accepted on the territory of the Russian Federation. It replaced the All-Union Classifier that was in force before it and was created on the basis of the international designation system in force in most countries around the world.

Its main purpose is to carry out a procedure for quantitative assessment of technical, economic and other types of indicators, as well as their structured analysis in order to facilitate accounting and reduction to an international standard through the unification of information.

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At its core, OKEI consists of a number of blocks:

1. Identification.
2. Name.
3. Additional signs.

In addition to the full name of the unit of measurement and the digital code corresponding to it, OKEI contains a conventional and code letter designation. Moreover, in the classifier they are indicated in two versions - generally accepted international and national. The fundamental difference lies in the language used; in this classifier, national designations of measurement units are produced in Russian, and international ones in Latin.

The units in which the shipped goods or services provided are measured are indicated in many documents, and, for example, they are almost always found in invoices. At the same time, there is documentation or groups of goods for which special requirements are imposed for entering units of measurement in the accompanying document.

Special requirements also apply to invoices, in which all this information must be entered strictly in accordance with OKEI. The correctness of filling out this documentation is regulated by tax legislation.

The relevant code also states that absolutely any measurement values ​​can be used to fill out invoices, including those not included in the OKEI, but if a given unit is indicated there, then it must be entered in the form in which it is given in the classifier.

For clarity, we can give an example with an extract from OKEI: code 251 corresponds to such a measurement unit as one horsepower, which has the symbol “hp”, and 796 is the code of a piece, which is designated in the documentation as “piece”.

Units of measurement in invoices

In accordance with the information contained in tax legislation, measuring units are a mandatory parameter to be entered when drawing up an invoice used in calculating VAT for tax authorities, with the exception of those cases when it is not possible to indicate it (then a dash is placed).

When preparing invoices, it is necessary to take into account the following nuances for entering data on measured values:

1. The specified data is entered in the form of a conventional national designation and a code corresponding to it according to OKEI.
2. The current classifier does not have such a concept as an instance, but there are codes for 1000 instances and 1,000,000 instances. When preparing invoices for goods that are measured in units, this value can be replaced by the analogue present in OKEI - a piece or 100 pieces. However, if for some reason in each specific case pieces and instances are not synonymous concepts and this replacement of terms is impossible, a dash is placed on the invoice, since it is not possible to determine this parameter.
3. The procedure and rules for drawing up and filling out invoices are regulated by tax legislation, which, among other things, mentions that errors in this documentation that do not prevent tax authorities from carrying out their direct activities and performing direct duties cannot be a reason contributing to the decision on inadmissibility accepting the total tax for deduction. Also, the indication of additional minor details or information in the invoice cannot be a basis for refusal to deduct tax amounts. This amendment follows from the texts of letters written by the Federal Tax Service.

Should invoices require units of measurement?

The current rules for filling out invoices, established by government decree, provide comprehensive information about what data is required to be entered:

1. Symbol of the (national) unit used to measure the product and the code that corresponds to it according to OKEI. All specified data must be entered in specially designated columns.
2. The exact quantity of goods that were to be shipped, entered in the third column in the unified form of the document.
3. The price of goods that were transferred to the buyer, or services specified to him (both including VAT and without it) in cases where this is provided. In cases where services or goods are provided free of charge, a dash is placed in the fourth column.

If in most cases there is clarity with the product, then the provision of any services most often implies a diverse activity, which does not imply calculation in any units.

In such cases, there are the following features:

1. The current rules do not oblige counterparties to fill out the above fields in invoices.
2. In practice, there are exceptional situations, for example, when providing paid marketing services in the form of placing a single banner. In such cases, the agreement involves the provision of one unit of service in exchange for a tariff fee, therefore, filling out all fields of the invoice will be mandatory.
3. Omissions when indicating the measurement value in the invoice or omission of the corresponding column when filling out a document for the provision of services are not considered by the responsible authorities to be an error that may impede the implementation of audits and the deduction of VAT by tax authorities. In 2010, an official FAS resolution was issued stating that filling out columns 2 and 2a in invoices for the provision of services may be an optional condition, taking into account the complexity or impossibility of selecting the correct measurement parameters for them.

Why do you need to indicate codes on the invoice?

Indicating the code of the measuring quantity in the document is necessary as evidence that the quantity by which the shipped product is measured is present in OKEI, and, therefore, approved at the state level.

Compliance with this requirement and rule allows us to maximally unify the completion of documentation on the territory of all constituent entities of the Russian Federation. This is also very convenient for all counterparties, since there is no need to invent your own rules for calculating goods, but you can use the data contained in the official classifier.

Where are the unit of measure codes shown on the invoice?

The corresponding measurement codes are indicated in the column designated for these purposes (No. 2) of the standard invoice form, the national letter value is given in the adjacent column (2a). In cases where it is impossible to select any of the available values ​​from OKEI, the invoice preparer enters his own unit for calculating the goods.

In such cases, the legislation prescribes not to fill out columns 2 and 2a and not to enter any data there, but to create your own column, for example, 2b, which will be filled with the relevant information.

Unit code and taxes

Codes of measuring quantities are used not only in the preparation of invoices, but also in the preparation of tax returns and extracts from them, traditionally consisting of three columns, the first of which is the column for entering the corresponding code.

In general, the field of taxation intersects with this issue in many aspects, so you need to know some nuances:

1. Most tax reports, as well as declarations, are generated based on the classifier.
2. When carrying out procedures for checking the correctness and validity of tax deductions carried out, first of all, the responsible services begin to check invoices, since it is in them that the vast majority of errors are made. However, inaccuracies associated with the erroneous indication of the measurement value or the corresponding code are not fundamental errors, due to which the deduction of the tax amount will be denied. The code, although it is a mandatory detail, even if completely absent from the invoice, does not provide a reason to somehow change the formation of the tax base, as evidenced by the Federal Tax Service of the Russian Federation in its letter of 2012.
3. The tax procedures described in paragraph 2 are also not affected by errors made when entering information about the conventional national designation of a measuring quantity - such clarification is given by the Ministry of Finance of the Russian Federation.

What is OKEI and how to enter it in the 1C 8.3 Accounting program?

The All-Russian Classifier of Units of Measurement (or OKEI) is a federal classifier that contains a list of regulated units of measurement and their codes. The classifier is required to correctly fill out the primary documentation. For example, invoice TORG - 12, invoices.

Table of popular units of measurement according to OKEI and their codes for 2016:

OKEI service

Please note that if your unit of measurement is not included in the general OKEI (for example, “Service” or “Bag”), under no circumstances should you come up with a code for a “new” service. From the letter of the Ministry of Finance of Russia dated October 15, 2012 No. 03-07-05/42, you can use “-” (dash):

In the invoice drawn up for the provision of services, you can put a dash in column 2

Let us repeat once again, the service code according to the classifier of units of measurement OKEI is not regulated.

OKEY in the 1C Accounting program

In order to enter a new unit of measurement according to OKEI into the program, you need to open the all functions menu (if this menu is not visible, follow these instructions):

If the required unit is not in the list, it must be added. To do this, click the “Selection from OKEY” button:

You will be taken to a spreadsheet document where all current codes and names are available:

In order to add a new element from it, you need to click on the code you are interested in. 1C will open the form of a new unit of measurement. All that remains is to click the “Save and Close” button.

If you do not find the required unit, for example “Service”, you can add it manually. To do this, click the “Create” button in the directory list form. Where to fill it with the required fields:

As mentioned above, under no circumstances should you come up with a new unit of measurement code. It is better to put “-” (dash).

Based on materials from: programmist1s.ru

Today, in all areas of activity there is standardization and classification in accordance with certain standards.

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For example, in the field of solving problems on economic indicators, as well as social indicators, a special all-Russian classifier is used.

It allows you to simultaneously solve many different problems. But first of all, it helps to compare various data in the documentation.

Including such as an invoice and similar. A single classifier is used throughout our country.

For 2019, it is divided into as many as 7 main groups. All of them allow you to carry out the process of reflecting data on length, volume, mass, as well as other quantitative indicators.

Basic moments

Today, conducting trading activities involves the formation of certain documentary reports. Moreover, such documents must be drawn up in a certain format.

This document is usually drawn up by the seller when a certain quantity of goods is released. This document can be used in the future for a variety of purposes.

Most often - for deduction, for reimbursement. It is important to pay maximum attention to the design of the document itself.

A special standard is used to designate various quantities. It is important to comply with this. Since the invoice is often checked by special authorities.

What it is

An invoice is a special old-style document issued by the seller to the buyer when the goods are released.

In the future, this document allows you to solve the following tasks:

• accept certain amounts for deduction;
• implement the value added tax refund process.

At the moment, the issue of invoices is addressed in special regulatory documents. The main such document is precisely.

Based on this type of account, a fairly extensive list of other documentation is maintained. This includes:

• other.

The invoice form itself must include the following:

• serial number, as well as an extract;
• exact address, name;
• number of the payment and settlement document;
• quantity;
• cost price;
• sum ;
• tax rate;
• quantity of goods shipped.

It is precisely because of the extensive functionality of this document that it will be necessary to reflect all information in it as accurately as possible.

For these purposes, a unit of measurement classifier is used. With its help it is possible to standardize all data.

Moreover, it reflects an extensive list of different units of measurement. These are tons, meters, miles and more. It is important to avoid making mistakes in the invoice, in.

What is his role

Today, a classifier such as OKEI, used to implement the process of reflecting information, simultaneously makes it possible to solve several different tasks and problems at once.

The main ones include primarily the following:

• quantitative assessment - in a variety of areas;
• record keeping - both at enterprises and in various government bodies;
• process of forecasting, analysis of economic indicators;
• regulation of foreign economic activity;
• conducting domestic and foreign trade;
• government regulation;
• organization of customs control.

The object of the classification is precisely the list of various units of measurement used in these areas. This process has many different nuances and features.

It would be best to understand all the features first. This will prevent many difficulties when conducting commercial activities.

It is important to note that errors in documentation can cause serious problems and difficulties. First of all, with government regulatory organizations.

OKEI itself includes an extensive list of various sections:

• units of measurement used in international documents;
• national units of measurement;
• units of measurement are four-digit.

There is also some list of applications. They include only two positions. The first is international units of measurement. The second application is an alphabetical index.

It is important to work through all the main points directly related to the registration process. This will prevent many difficulties and problematic situations.

Legal basis

Legislatively, the issue of using an invoice is reflected in a special regulatory document - the Tax Code of the Russian Federation.

All the details of using and filling out such a document are reflected in.

Today, the procedure for depositing tax amounts on expenses is also reflected directly in this code. The question is determined directly.

Most often, this documentation is used to carry out tax deductions. The procedure for forming such, as well as all other points, are determined.

In turn, this classifier of units of measurement is determined in each case in a standard way.

The corresponding OKEI is defined as amended on October 1, 2000.

This classifier is one of the constituent parts of the ESKK - this abbreviation implies a unified system of classification and coding of technical information.

In this way standardization is achieved. When generating the appropriate documentation, it will be necessary to rely on these documents.

Designations are indicated for various decimal prefixes - thousands, millions. Units of measurement are also indicated for special quantities. For example, current is amperes.

Conventions make it possible to significantly simplify integration between various bodies, departments, and countries. Since there is always this type of interaction.

Having a standardization system allows you to avoid many different difficulties, difficulties and errors.

It is important to note that the system is updated periodically. Therefore, it is important to monitor all changes in legislation. This will prevent many complications and difficulties.

Code of units of measurement in the invoice according to OKEI in the Russian Federation

The display of unit of measure codes on the invoice should be as accurate as possible. This process has its own characteristics.

This is especially important in the case when such a document will subsequently be submitted to the tax service for verification.

The presence of errors can cause significant trouble and even a fine. Since tax authorities may mistake such an error for an attempt to hide real income.

The main issues that should be worked out in advance include the following:

• why do you need to indicate it;
• where exactly is it written;
• example document.

Why do you need to specify it?

When drawing up an invoice, you will need to indicate certain data specifically about units of measurement. It is important to approach the preparation of this type of account as responsibly as possible.

But also when drawing up your own reporting documentation, documents of partners in commercial activities. This point will need to be worked out in advance.

The standard list of tasks that are solved by specifying data in a special form includes:

Moreover, in some cases the code is simply not entered. But the field itself cannot be left empty; if there is no data to fill in, a regular dash is simply placed.

This occurs in the following situations:

If for some reason there is no proper experience in preparing such documents, then it would be best to work out a simple example in advance.

• In this simple way it will be possible to prevent the emergence of difficulties and problematic situations.

A square meter or other similar units of designation must be reflected in the corresponding power prefix. All data must be presented as accurately as possible; errors are simply not allowed.

Where exactly is it written?

Such a document as an invoice has a standard format, which greatly simplifies the filling out process. However, it is important to note that the compilation algorithm implies compliance with certain norms and rules.

Video: invoice - what kind of document is it and what is it for?

It is important to note that the location of the data must be respected. The second column in the invoice table is used to indicate OKEI. This cell is designated accordingly - the term “code”.

Again, if you have no experience, you should simply find a simple example of filling out a table in a document of this type. This will avoid many complications.

Example document

Nuances of filling out the document:

• according to the resolution of the Ministry of Finance, it will be possible simply not to enter certain codes of units of measurement when specifying services;
• in the case of decent work, a rule similar to that indicated above applies;
• a standard classifier of units of measurement has been installed (MK 002-97).

The invoice itself must necessarily include a number of details. They are defined by clause 5 of Article No. 169 of the Tax Code of the Russian Federation:

• serial number, as well as the date of compilation;
• address, individual tax number, etc.;
• address and exact name of the sender and recipient of the cargo;
• serial number ;
• name of currency;
• cost per unit of goods;
• excise tax amount;
• tax rate;
• tax amount;
• the full cost of the entire shipment;
• the country from which the goods were sent;
• serial number of the customs declaration.