How to fill out a universal transfer document. How to complete the Universal Transfer Document Registration Number of the Customs Declaration

From October 1, 2018, it is necessary to apply the new form of the universal transfer document, taking into account the changes in the invoice details. To make it easier to understand, see the sample of filling out the FRT from 10/01/2018.

When working with electronic invoices, you can combine all shipping documents into one universal transfer document (UTD). The form of the FRT has changed twice in 2018 - from July 1 and from October 1. Let's talk about what has changed in the form and how to fill it out. A sample of filling out a new FRT form from October 1, 2018, see below.

New form of UPD from 01.10.2017 sample

From October 1, 2018, invoices must be issued using a new form. Changes were made by the Decree of the Government of the Russian Federation of August 19, 2017 No. 981.

The UPD form contains the details of the primary company and the invoice and, if necessary, is allowed to independently make changes to it. That is, you can add new lines from the invoice to the FRT form from 01.10.2018 and issue a universal transfer document taking into account the changed procedure for filling out invoices.

Download the new UPD form from 01.10.2017

Changes in the new form of UPD from 01.10.2017 on samples

1. New column 1a "Code of the type of goods" - it is filled in when exporting to the EAEU countries, that is, when exporting goods to Belarus, Kazakhstan, Armenia and Kyrgyzstan. The number must be taken from the decision of the EEC Council dated July 16, 2012 No. 54. If the company does not ship goods to the EAEU, dashes must be put in the new column.

2. New line 8 "State contract identifier" - the requisite that must be filled in when working with a government customer, if he has assigned such a number to the contract. If the contract is normal, you still need to fill out an updated form. Just put a dash in the line.

Line 8 was introduced as of July 1, 2018. However, in the latest version of the invoice, officials added an "if available" clause to the line. This is a technical amendment in the form. Line 8, and so, was filled out only by those companies whose contracts were assigned a state identifier.

The company has the right to include a new line 8 with the identifier of the state contract, agreement (agreement) in the recommended form of a universal transfer document. If the seller does not include an additional line in the document, then such an error will not affect the deduction from the buyer. The inspectors will be able to determine, based on information from the universal document, the seller, the buyer, the name of the goods and their value, as well as the amount of VAT (clause 2 of article 169 of the Tax Code of the Russian Federation).

3. Box 11 - the line must indicate the registration number of the customs declaration, not the number of the declaration. The registration number is part of the customs declaration number. The number is assigned by customs officers when they accept the declaration. Props are also filled in when selling imported goods in Russian packaging. In the case of resale of imported goods, the number is taken from the supplier's invoice.

4. New box for the signature of the authorized person - a separate line is also provided in the form for the IP signature. Previously, officials demanded that the entrepreneur personally certify the documents.

In the example considered, the organization uses a universal transfer document (UTD) as an invoice. In this regard, the question arose: is it necessary to add column 1a - product type code to the FRT form from October 1, 2017?

Thus, the invoice forms are brought in line with the requirements.

At the same time, the UPD form, which appeared on the basis in 2013, is based on the invoice form, supplemented with the necessary details.

The FRT form is of a recommendatory nature, therefore the taxpayer has the right to add additional columns to the document being compiled by analogy with columns "A" and "B" and (or) enter additional information required by the parties to the transaction being drawn up, by analogy with pages 8-19 of the FRT form ( ).

In the opinion of the tax authorities, in order to calculate and pay VAT, the rules for registering and issuing an FRTD must coincide with the rules for issuing and registering invoices ().

Accordingly, all changes made by laws and regulations to the invoice form should be automatically entered into the FRT form as well.

Instructions for filling in UPD

Instructions for filling in UPD

instructions for filling out form 123 -

UPD from 10/01/2017 - download the form of the new UPB form and a sample of filling from October 1, 2017. How. If you need the UPD, you should receive detailed instructions for filling out by e-mail. 01.10.2017 The FRT form is approved by the letter of the Federal Tax Service dated 21.10.2013 No. ММВ-20-3 / [email protected] Sample filling. how to fill in the UPD sample correctly. Who has the right to put signatures in the UPD? Appointment of UPD. Instructions for filling out the FRT form. Instructions, documents, declarations. UPD universal Blank form UPD Sample Instructions for filling Instructions. The procedure and process for filling out the FRT form - a universal transfer document Instructions for work with 1 it is required to ensure control over the filling of the FRT from the outside. correct design upd sample filling. Universal transfer document upd. 02.10.2017Detailed instructions for working with a new Sample of filling out the FRT with a detached one. At the same time, negligence in filling out the FRT form How to enter into force a new Instruction. For the correct execution of the document, use the filling pattern (UPD), form, etc. Here is a sample of filling the FRT. Job descriptions for the professional standard. Optional fields. UPD contains additional. UPD on two sheets sample. Products and services Legal information PRIME.

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When FRT can be convenient for simplified organizations and entrepreneurs applying. Download a sample of filling. Instructions for Information on filling out the FRT is given in the Letter. UPD from 10/01/2017 download the universal transfer form Instructions for filling in and UKD. How can you switch to FRT? instructions for filling in Job descriptions; The simple instruction below will help to simplify the filling in of the UPD. FRT with status 1 FRT instruction: the form of the document provided explanations on the order of filling. Do you use a universal transfer document in your work? Check with ours. UPD universal transfer document sample filling - what it is and how it is correct. 06/29/2017 Detailed instructions for working with the Sample of filling in the FRT with the setting. A new primary document for FRT was presented in 2013. The rules for filling it out are in this. Universal transfer document form and sample of filling in the UPD Instructions. At the same time, in the recommendations for filling out the UPD, the UPD compiled with the status 1. Download the detailed and step-by-step instructions for filling out the 6-NDFL upd form in Excel for free. Download UPD form in excel free download - instructions for. UPD universal transfer document sample filling and everything you need to know about. Universal transfer document. Download Form in Excel - Free! The recommended form of the universal transfer document UPD meets the requirements. UPD instructions for filling. Universal transfer document (UPD) Universal. What is a FRT and how on a FRT - a sample of filling. instructions for. The Universal Transfer Document (UPD) is developed on the basis of the invoice form. SAMPLE of filling in the FRT: to the Head of the Department, orders, instructions, etc.) :. A sample of filling out the form (form) of the universal transfer document (UPD) from July 1, 2017. The procedure for filling out the UPD in the Instructions for filling out the UPD Job description. instructions for filling out form 123. Instructions for filling out the REQUIREMENTS FOR REGISTRATION OF THE INVOICE. 10/31/2013 Rules for filling out the FRT, replacing the invoice and consignment note Instructions for.

UPD universal transmission

This material is an instruction on how to fill out a new invoice form (approved no.

Universal transfer documents

sample order for the transition to UPD. Download a sample order for the transition to UPD sample: how. The universal transfer document (UPD) allows you to combine the transfer act and invoice. Video embedded Video embedded 26.08.2014 Rules for filling in the FRT. Below is a sample of filling out the FRT, service, course, instructions. n 1137 On the forms and rules for filling in the FRT can be used simultaneously as in. Expert-Accountant.RF Instructions. Instructions for filling out the UPD document forms: Due to the fact that the UPD contains all the main details of the invoice, when filling it out. Universal transfer document (UPD): filling rules, application. At the end of 2013.

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Product type code

This amendment was expected, because the requisite is mandatory since July 2016 (clause 5 of article 169 of the Tax Code of the Russian Federation). But since the invoice form did not change, the companies themselves supplemented it and the FRT. For example, they added a tabular section with column 12, line 9, or even entered data after the signatures. This approach was also recommended by officials when filling out invoices (letters of the Ministry of Finance of Russia dated November 14, 2016 No. 03-07-09 / 66475, the Federal Tax Service of Russia dated August 17, 2016 No. SD-4-3 / 15118).

Column 1a is required to be filled in if you export goods to the EAEU countries - Belarus, Kazakhstan, Armenia or Kyrgyzstan.

Registration number of the customs declaration

In addition to the new details in the FRT form, now it is necessary to fill in column 11 differently. From October, enter into it not the number, but the registration number of the customs declaration.

The name of the column has changed, but the rules remain the same:

• if you are an importer, indicate the number of the declaration on which you imported the goods. Take the data from column A of the declaration (clause 43 of the Instructions, approved.
  decision

  Commission of the Customs Union dated May 20, 2010 No. 257). It consists of three parts - a total of 23 characters together with a slash;

• if you are not an importer, please rewrite the declaration number from the supplier's invoice.

Signatures

Also, in the form signed by the entrepreneur, add the phrase “other authorized person”.




Attention

In fact, this is a technical amendment. The Code already allows businessmen to entrust the approval of VAT documents to any person (clause 3 of article 29 of the Tax Code of the Russian Federation, clause 4 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of July 30, 2013 No. 57). But earlier, the form assumed that the entrepreneur could only sign the document himself.


Now there will be no such problems.

Sample upd from 01 10 2017 download in excel

The use of a universal transfer document simplifies and speeds up the process of primary document flow, tax and accounting, reduces the risk of errors, because instead of two documents, only one is drawn up.

Options for using the FRT

There are two options for using the FRT:

instead of an invoice and transfer documents. In this case, when transferring goods, services or works, only a universal transfer document is drawn up. It is used both for calculating value added tax and for recognizing expenses when taxing profits.
The document is assigned status 1, it must be issued in paper form and, if necessary, in electronic form.

instead of transfer documents. In this case, the FRT is used only for recognizing expenses, the invoice is issued separately.

Date in UPD. Three dates are indicated in the universal transfer document: the date of registration of the document (line 1), the date of the act of economic activity (line 11) and the date of receipt of goods or acceptance of work / services (line 16).

UPD status. If the universal transfer document performs the functions of an invoice, then status 1 is set. In this case, line 7, columns 6, 7, 10, 10a, 11 must be completed.
If the UPD performs the functions of only a consignment note or an act, then status 2 is put down in it, and the indicated lines and columns are not filled in.

UPD number. Universal transfer documents with status 1 are numbered chronologically according to the numbering of invoices.

Let's take a look at what has changed in the new form and how to fill out the document.

Column 1a "Code of the type of goods"

• If the organization constituting a universal transfer document does not ship goods to the EAEU countries: Belarus, Armenia, Kazakhstan, Kyrgyzstan, then a dash is put in the new column;
• If the organization exports goods to the EAEU countries, then in column 1a "Product type code", it is necessary to put the number from the decision of the EEC Council dated July 16, 2012 No. 54.

Line 8 "Government contract identifier"

• If the organization constituting the universal transfer document does not work in this particular case with the state customer, then a dash is put in line 8.
• If the organization works under a government contract and the government customer has assigned the number of the government contract, agreement (agreement), then this number is put in line 8.

This is a very convenient and popular form that is widely used in documenting transactions today. The UPD form is recommended; you can add the necessary details, fields and lines to it if you wish.

In connection with the change in the standard invoice form from 01.10.2017, it is logical to edit the current form of the FRT by entering identical details into it.

The forms of the book of purchases and sales have also changed, new forms can be downloaded here.

• the line about the identifier of the state treaty above the tabular section;
• the table should be supplemented with a column where the product code will be entered, this code had to be indicated for export to the EAEU before, but there was no separate field for this, a column appears in the new FRT form where this code fits.

Some parts of the document were corrected by the normative act.

What has changed in the UPD since 01.10.2017:

1. A column has been added to the table with information about the product, where the seller is obliged to indicate the EAEU foreign economic activity commodity nomenclature code. This is relevant for foreign trade transactions with organizations established in the EAEU resident states.
2. Also, clarifications were given regarding the information entered in column 11 of the FRT.

   Clarified that the seller must enter the registration number of the customs declaration. Prior to that, some experts indicated the number of permission for placing goods under the customs procedure.

3. Also, in the field for the signature of an individual entrepreneur, a postscript was added about another authorized person.

Important

Product type code This requisite must be filled in in case of exporting goods to Armenia, Belarus, Kazakhstan, Kyrgyzstan, that is, the EAEU countries. Registration number of the customs declaration It is not necessary to fill in the number of the declaration, but its registration number, which includes 23 characters.

The importer fills it out on the basis of the import declaration. If the import was carried out by another person, then these data must be filled in on the basis of the supplier's invoice.
Signatures For entrepreneurs, an invoice form provides for the possibility of signing by another authorized person. Thus, if a company or entrepreneurs use the FRT in their activities, they need to take these changes into account and supplement the FRT form. This was confirmed by the Federal Tax Service in a letter dated September 14, 2017.

At the same time, it is important to comply with the terms of invoicing - 5 calendar days from the date of shipment).

Line 8 in the FRT: is it obligatory to fill in or not?

Line 8, required to be included in the universal transfer document form from July 1, 2017, is completed only if you have the relevant data. If they are not there, a dash is put in it, but the line itself must be present in the form. Since October 1, 2017, the name of the line has appeared the indication "If available": this means that it is mandatory to fill in only if you have the required data. Otherwise, a dash is inserted.

Since what year have the UPD been introduced? From what date is the UPD valid?

The universal transfer document was introduced in 2013.

Companies that have nothing to enter in this field due to other transactions, put a dash in this column;

• update the name of the column in the table "number of the customs declaration", added the word registration. The rules for filling out the column have not changed, the details of the declaration are still entered when importing imports into the country;
• change the name of the line for affixing the IP signature under the table, add “or an authorized person”, which will allow the new FRT form to be signed not only by the individual entrepreneur, but also by his representative.

The procedure for filling out a new FRT form from 01.10.2017

The completed sample can be downloaded below. Consider the features of filling out a new form from October 1, 2017, taking into account the changes made.

In general, the first part of the universal transfer document form includes the full invoice details.

From 01.10.2017, the form of the FRT has changed. New columns and lines are included in the universal transfer document. We will tell you about all the changes, here you can download the form in excel, see step-by-step instructions and a sample of filling out the FRT from October 1, 2017.

FRT from October 1, 2017

Since 01.10.2017, the government of the Russian Federation has made significant changes in terms of filling out the FRTD (you will find a sample of filling out a new FRTD below). At the same time, the purpose of the FRT remained the same, namely, when selling (shipping) goods, works, services or property rights, the company has the right not to present to the buyer a package of documents, including an invoice and a waybill, but to collect them all in one universal transfer document ...

Form of a new universal transfer document

In fact, FRT from 01.10.2017 is an invoice, supplemented by the details of the primary document on the shipment and acceptance of goods.

An electronic universal transfer document can be sent to both counterparties and the tax office.

Attention! If the organization switches to the issuance of universal transfer documents (UTD) instead of invoices, make changes to the accounting policy. Changes to the accounting policy should be made before the start of the next VAT tax period.

Form and form of UPD from October 1 (you can download the form in E xcel)

Please note that the new UPD form from 01.10.2017 is not mandatory, but the recommended form. You can independently convert your existing universal transfer document with the strings you need. This provision is enshrined in the letter of the Federal Tax Service of Russia dated December 23, 2015 No. ED-4-15 / 22619.

If you decide to change the shape, place your details outside the black border. It contains the "invoice" part, it cannot be changed. Indicators outside the scope refer to the "primary", and the company has the right to supplement them with data in any sequence (Article 9 of the Federal Law dated 06.12.11 No. 402-FZ).

You can download the new UPD form in Excel format below.

Changes in the universal transfer document from October 1, 2017

The Government of the Russian Federation, by its Resolution No. 981 of August 19, 2017, made a number of changes to the FRT, which entered into force on October 1, 2017.

Columns were added to the existing form and existing rows were modified. Let's take a closer look at these innovations.

1. New column 1a "Code of the type of goods"

Introduced a new column 1a "Code of the type of goods" in the tabular section of the FRT, we showed it in the sample below. It is intended for those companies that sell their products to countries that are members of the EAEU (including Armenia, Belarus, Kazakhstan and Kyrgyzstan). In this line, you need to put a number, according to the decision of the EEC Council No. 54 of 16.07.2012. Organizations that do not trade with the EAEU do not fill in this column.

2. Line 8 "Identifier of a state contract, agreement (agreement)"

Line 8 “Identifier of a state contract, agreement (agreement)” was supplemented with the words “if any”. This means that only companies that enter into government contracts fill out the line if they have a contract number assigned by the government customer.

"State contract identifier" is a mandatory requisite, regardless of which contract is being supplied under: an ordinary contract or a state contract. It's just that with ordinary contracts, a dash is put on line 8. Take a look at the sample how it is done.

3. Column 11 "Registration number of the customs declaration"

Column 11 "Registration number of the customs declaration". The number of the customs declaration is indicated here.

Very important! Do not confuse the declaration number with the registration number of the customs declaration. The latter is given to the declaration when the service employees go through customs.

4. Changes in signature fields

The words “or another authorized person” have been added to the line “Individual entrepreneur”. This was done so that the document could be signed by authorized persons, and not only personally by businessmen.

UPD from 01.10.2017: sample of filling out the form

Having downloaded the UPD form from 10/01/2017 in Excel, you need to fill it out. For this, we have prepared a table with a sample of filling in the FRT.

The cap of the new form of the universal transfer document is filled out in the same way as its previous versions. The last line of the cap is drawn up only by companies that carry out government contracts that have a number assigned by the government customer.

All others put a dash in this line (see the sample of filling in the FRT below).

An example of filling out the tabular section of the new FRT form from 01.10.2017

Column number of the tabular section of the UPD	What we indicate
	We indicate the name of the goods or a description of the work performed, services rendered and transferred property rights, their units of measurement
	Companies selling their goods (works, services) to the EAEU countries enter a number here, according to the decision of the EEC Council No. 54 of July 16, 2012
	Product code (works, services)
	We write quantitative indicators of goods, works, services. It is necessary to put them when it is possible to determine, otherwise put a dash.
Columns 4 and 5	We set the price per unit of measurement, if possible, indicate it, excluding tax and the cost of goods, work performed, services rendered, transferred property rights without tax
	We indicate the amount of excise tax Fill in this column only when selling excisable goods. If there is no indicator in the column, indicate the words "Without excise duty"
Columns 7 and 8	We set the tax rate and tax amount in rubles and kopecks without rounding
	We indicate the cost of the entire quantity of goods (work performed, services rendered), transferred property rights, taking into account the amount of tax
Columns 10, 10a	To be filled in for imported goods: country of origin and customs declaration number
	Fill in the registration number of the customs declaration. If the company does not deal with the export-import of goods, then put a dash.

This is what the completed sample will look like.