Since what year was the universal transfer document introduced? Single document invoice and delivery note: sample

Operations for the shipment of goods or the performance of work and services must be documented with appropriate primary documentation. The company then issues the invoice required to pay for the sale. However, legislators have provided for a simplified procedure for document flow using universal transfer documents.

What will we talk about

A universal transfer document combines several forms of primary documentation, which can significantly reduce the costs of an enterprise, as well as simplify the process of document flow between suppliers and buyers. Below we provide a sample of filling out the UPD (universal transfer document) that is current for the current year.

How it works

Previously, a more complex algorithm was in effect.

For example, NPO Dobrovol sold goods, works, and services to a third-party company. The documentation confirming the fact of sale, in this case, is a delivery note, which is signed by both parties when transferring finished products, goods and other inventory items, or a certificate of services performed, which is also signed by the customer and the contractor upon completion of the work or services. Only after signing the invoice or act did the contractor issue an invoice for payment.

What happens now? The reduced document flow between companies looks like this. For example, when shipping goods, the contractor issues a universal transfer document instead of a delivery note and an invoice. In the PD form, both documents are combined. Consequently, the customer, having received the goods, can immediately proceed to payment. A similar option applies to the sale of works and services.

The current form of universal PD was approved by a separate Letter of the Federal Tax Service dated October 21, 2013 No. ММВ-20-3/96@ in accordance with the Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137 and Law No. 402-FZ “On Accounting”.

Universal PD form

This form is just a recommendation from officials. The company has the right to use other UPD, the forms of which are developed and approved in the company’s accounting policies. However, when creating an individual form of transfer documentation, take into account the mandatory details for primary documents (Article 9 of Law No. 402-FZ).

Who can use it and when?

The form of universal primary documentation can be used by almost all organizations and individual entrepreneurs, including public sector institutions and non-profit organizations. Moreover, the chosen taxation system does not play any role.

A universal PD can be used to reflect the following operations:

1. When selling goods (finished products, inventory items, inventories), performing work or providing services.
2. When transferring property rights to assets.
3. When completing transactions for intermediary operations.

Certain types of transactions and operations are named in the second section of the Federal Tax Service letter dated October 21, 2013 No. ММВ-20-3/96@.

Rules and sample for filling out the UPD

For the UPD, the filling rules are approved in the second appendix of the Letter of the Federal Tax Service dated October 21, 2013 No. ММВ-20-3/96@. Let's look at the basic rules:

Line, indicator	Explanation
	We indicate “1” if the UPD is drawn up as an invoice and a statement or invoice. If the UPD is formed exclusively as an act of completed work, a delivery note, indicate “2”.
Lines 2 to 7	We fill in the registration information about the contractor and the customer. We write down the name, tax identification number, checkpoint, address. We add information about the shipper, if necessary. Then we enter the unit of measurement (usually 643 - Russian ruble).
Tabular part	We write down information about the product, work, service for which the transfer document is drawn up.
Signatures of responsible persons	The document must be certified by the manager and chief accountant or other responsible persons by proxy.
A document base	Indicate the supply contract or agreement for the provision of work or services, or another document basis on which the transaction is carried out.
Signatures of the contractor and the customer	The position and full name are indicated. the person responsible for the transfer and acceptance of goods, works, services. Then the responsible persons sign and seal them with the seals of the organization (if any).

Universal transfer documents are just becoming part of the standard document flow between buyer and supplier. Therefore, every even minor defect in the UTD received from the counterparty raises alarm: will the tax authorities deny expenses and deductions?

We have identified the most common errors that you are most likely to encounter in your incoming UPD. And they divided them into two groups. The first group contains inaccuracies that you can, without fear, deduct VAT and write off expenses. In the second, there are significant errors that can cause you to lose deductions and expenses. A sample will also help you navigate them.

Perhaps this is the first time you have received a UPD from a supplier who previously always provided a standard set - an invoice and a delivery note or a delivery certificate. There was no agreement about switching to a new form. The contract says nothing about it. Don’t get confused: you can take such UTD into account without risk. Of course, if it is filled out correctly. After all, it is not necessary to specify the forms of primary documents in the contract.

Shortcomings in the UPD that do not interfere with the deduction

Many shortcomings in the UPD do not affect the company’s right to claim VAT deduction or take into account expenses when

Invalid document status

The supplier may make a mistake in the status of the document (1). For example, in a universal document that replaces an invoice and delivery note, reflect the value 2 instead of 1. Or forget about filling out this detail altogether.

This is not critical. This indicator is for informational purposes only. When determining the actual status of a document, one must proceed from whether the mandatory invoice and primary indicators are filled in (Appendix No. 4 to the letter dated October 21, 2013 No. ММВ-20-3/96@). Thus, the company has the right to claim a deduction under the UTD with an error in the status. But provided that the “invoice” part of the document is filled out correctly.

But without this data, it is not clear how the cost indicators of the “primary” part of the UPD are expressed. And for tax authorities, this is another reason to remove expenses. Therefore, the supplier needs to correct the document - add the name and currency code to it. Or you need to get a new correct copy from the supplier.

There are not enough signatures

The UPD is signed by the manager and chief accountant of the supplier or authorized employees instead of them. Also, employees must sign on the document for the shipment of goods (line 10) (8) and for the execution of the document (line 13) (9). If these signatures are not affixed, it is better to contact the supplier so that he corrects the defect. During inspections, inspectors pay special attention to how documents are certified. After all, signatures are a mandatory detail of both the invoice and the primary document (clause 6 of Article 169 of the Tax Code of the Russian Federation, clause 7 of Part 2 of Article 9 of Law No. 402-FZ).

But there are peculiarities for the situation when those responsible for shipment or registration of the UTD are the same employees who signed the “invoice” part of the document. In this case, you can do without signatures in line 10 or 13 of the document, and provide only the position and full name in it. employee.

It is also possible that the same employee in the company is responsible for shipping and processing the UPD. Then he can sign only in line 10, and in line 13 indicate his full name. and position (Appendix No. 3 to letter No. ММВ-20-3/96@).

Select category 1. Business law (230) 1.1. Instructions for starting a business (26) 1.2. Opening an individual entrepreneur (26) 1.3. Changes in the Unified State Register of Individual Entrepreneurs (4) 1.4. Closing an individual entrepreneur (5) 1.5. LLC (39) 1.5.1. Opening an LLC (27) 1.5.2. Changes in LLC (6) 1.5.3. Liquidation of LLC (5) 1.6. OKVED (31) 1.7. Licensing of business activities (12) 1.8. Cash discipline and accounting (69) 1.8.1. Payroll calculation (3) 1.8.2. Maternity payments (7) 1.8.3. Temporary disability benefit (11) 1.8.4. General accounting issues (8) 1.8.5. Inventory (13) 1.8.6. Cash discipline (13) 1.9. Business checks (14) 10. Online cash registers (9) 2. Entrepreneurship and taxes (398) 2.1. General tax issues (25) 2.10. Tax on professional income (6) 2.2. USN (44) 2.3. UTII (46) 2.3.1. Coefficient K2 (2) 2.4. BASIC (34) 2.4.1. VAT (17) 2.4.2. Personal income tax (6) 2.5. Patent system (24) 2.6. Trading fees (8) 2.7. Insurance premiums (58) 2.7.1. Extra-budgetary funds (9) 2.8. Reporting (82) 2.9. Tax benefits (71) 3. Useful programs and services (40) 3.1. Taxpayer legal entity (9) 3.2. Services Tax Ru (12) 3.3. Pension reporting services (4) 3.4. Business Pack (1) 3.5. Online calculators (3) 3.6. Online inspection (1) 4. State support for small businesses (6) 5. PERSONNEL (100) 5.1. Vacation (7) 5.10 Salary (5) 5.2. Maternity benefits (1) 5.3. Sick leave (7) 5.4. Dismissal (11) 5.5. General (21) 5.6. Local acts and personnel documents (8) 5.7. Occupational safety (8) 5.8. Hiring (3) 5.9. Foreign personnel (1) 6. Contractual relations (34) 6.1. Bank of contracts (15) 6.2. Conclusion of an agreement (9) 6.3. Additional agreements to the contract (2) 6.4. Termination of the contract (5) 6.5. Claims (3) 7. Legislative framework (37) 7.1. Explanations of the Ministry of Finance of Russia and the Federal Tax Service of Russia (15) 7.1.1. Types of activities on UTII (1) 7.2. Laws and regulations (12) 7.3. GOSTs and technical regulations (10) 8. Forms of documents (81) 8.1. Primary documents (35) 8.2. Declarations (25) 8.3. Powers of attorney (5) 8.4. Application forms (11) 8.5. Decisions and protocols (2) 8.6. LLC charters (3) 9. Miscellaneous (24) 9.1. NEWS (4) 9.2. CRIMEA (5) 9.3. Lending (2) 9.4. Legal disputes (4)

Commentary to the Letter of the Federal Tax Service of Russia dated October 21, 2013 N ММВ-20-3/96@ "On the absence of tax risks when taxpayers use a primary document drawn up on the basis of an invoice"

When shipping goods, the seller transfers to the buyer, which, in addition to the invoice, includes an invoice for the shipped material assets (TORG-12, M-15, OS-1, etc.). The information about the goods in the invoice duplicates the information included in the shipping documents. However, organizations cannot refuse to use these documents, since they have different purposes.
Invoice refers to the primary accounting documents that document the facts of economic life (clause 1, article 9 of the Federal Law of December 6, 2011 N 402-FZ “On Accounting”).
Primary accounting documents serve as the basis for accounting and accounting for profit tax purposes (Article 313 of the Tax Code of the Russian Federation, paragraph 1 of Article 9 and paragraph 1 of Article 10 of Law No. 402-FZ).
Invoice serves for the buyer to accept for deduction the VAT presented by the seller of goods (clause 1 of article 169 of the Tax Code of the Russian Federation).
Specialists of the Federal Tax Service of Russia believe that taxpayers can combine the invoice and invoice into a single document that will comply with both the requirements of the Accounting Law and the norms of the Tax Code of the Russian Federation - Ch. 25 "Organizational profit tax" and 21 "Value added tax".
The fact is that from January 1, 2013, the forms contained in the albums of unified forms of primary accounting documentation (TORG-12, M-15, OS-1, etc.) ceased to be mandatory for use (Information of the Ministry of Finance of Russia N PZ- 10/2012), and organizations now have the opportunity to develop their own forms of primary accounting documents. To apply them, it is enough for an economic entity to approve them by order of the head (clause 4 of article 9 of Law No. 402-FZ).
Tax authorities expressed their position on this issue in the commented Letter dated October 21, 2013 N ММВ-20-3/96@ “On the absence of tax risks when taxpayers use a primary document drawn up on the basis of an invoice.”

Note. It is impossible not to notice that the “newborn” primary document did not arise by chance. The first step towards its emergence was taken a year ago, when the draft road map “Improving Tax Administration” (SNA) was published.
The list of goals of this document included improvement of the principles of document flow, elimination of outdated forms of documents, refusal to maintain tax and other forms of regulated accounting in parallel with accounting. Reducing redundant paperwork was indicated as one of the measures to achieve these goals. As a result, this should lead to a reduction in labor costs for the preparation of reporting accounting documents.
And the SNA roadmap itself was created as the implementation of measures to fulfill the instructions given to the Government of the Russian Federation in Decree of the President of the Russian Federation dated May 7, 2012 N 596 “On long-term state economic policy.” In order to increase the pace and ensure the sustainability of the country's economic growth, the Cabinet of Ministers was instructed in the field of tax policy to implement measures to simplify accounting (financial) reporting for certain categories of economic entities by November 1, 2012. And to improve the conditions for doing business, by 2015, provide tax incentives and tax administration measures, including the implementation of roadmaps to improve the business climate, developed as part of the national business initiative to improve the investment climate in the Russian Federation. Later, measures to implement these instructions were reflected in the Main Directions of Activities of the Government of the Russian Federation for the period until 2018 (approved by the Chairman of the Government of the Russian Federation on January 31, 2013).
The measures provided for by the SNA road map are also noted in the Main Directions of Tax Policy of the Russian Federation for 2014 and for the planning period of 2015 and 2016 (approved by the Government of the Russian Federation on May 30, 2013, a commentary on the document was published in “720 hours” N N 7, 8 and 9 for 2013).

How to combine an invoice and delivery note into one document

The basis for creation is the invoice form approved by Decree of the Government of the Russian Federation of December 26, 2011 N 1137. Additional details can be entered into the invoice form, since this is not prohibited by Chapter. 21 of the Tax Code of the Russian Federation, nor by Decree of the Government of the Russian Federation N 1137 (Letters of the Ministry of Finance of Russia dated October 30, 2012 N 03-07-09/146, dated 02/09/2012 N 03-07-15/17 (sent to lower tax inspectorates by Letter of the Federal Tax Service of Russia dated 12.03. 2012 N ED-4-3/4061@), Federal Tax Service of Russia dated July 18, 2012 N ED-4-3/11915@).
Consequently, the organization has the right to supplement the invoice with those details that are mandatory from an accounting point of view (clause 2 of Article 9 of Law No. 402-FZ). After approval of the UPD form, the organization can use it when shipping goods, performing work, or providing services.
The primary accounting document must be drawn up when a fact of economic life is committed, and if this is not possible, immediately after its completion (clause 3 of Article 9 of Law No. 402-FZ). Therefore, the UPD must be drawn up on the day of shipment of goods, transfer of work performed or services rendered.
In the commented Letter No. ММВ-20-3/96@, tax authorities provide the form of such a universal transfer document - UTD (Appendix No. 1). If organizations formalize transactions for the shipment of goods (transfer of completed work, rendered services) with this document, then it can be used in accounting, and when calculating income tax, and when deducting the presented amount of VAT. At the same time, the organization does not face any tax risks in this case.
Developed by tax specialists the UPD form is advisory in nature. Consequently, organizations do not have to switch to its use, abandoning the traditional form of invoice and unified forms of invoices.

Operations in which the UPD form can be used

In Appendix No. 2 to Letter No. ММВ-20-3/96@, tax authorities listed transactions for which the UPD form can be used. Let's look at this List in more detail.

Selling goods

First of all, UTD can be used when shipping goods. Let us recall that for the purposes of the Tax Code of the Russian Federation, a product is any property that is sold or intended for sale (clause 3 of Article 38 of the Tax Code of the Russian Federation).
Consequently, UTD can be used when shipping any property (except for real estate):

• without transportation with transfer of goods to the buyer;
• with the transportation and transfer of goods to the buyer (his authorized representative) or another person involved in the transportation of goods.

Transfer of property rights

Another group of operations in which UPD can be used is the transfer of property rights. In this case, the universal transfer document is transferred when:

• concluding an agreement on the alienation of an exclusive right - by the copyright holder transferring exclusive rights to the results of intellectual activity and (or) to means of individualization to the acquirer of these rights (Article 1234 of the Civil Code of the Russian Federation);
• conclusion of a license agreement - by the licensor to the licensee (Article 1235 of the Civil Code of the Russian Federation);
• concluding a commercial concession agreement - by the copyright holder to the user under a commercial concession agreement (Article 1027 of the Civil Code of the Russian Federation);
• transfer of the right of claim to another person - a creditor transferring rights (claims) on a reimbursable basis, to the person to whom the right (claims) is transferred (Article 382 of the Civil Code of the Russian Federation).

Performance of work and provision of services

The new form can be used to document the transfer of the results of work performed, as well as the provision of services. In this case, the UPD is drawn up at the conclusion of the contract:

• contract - by the contractor (subcontractor) to their customer (general contractor) (Article 702 of the Civil Code of the Russian Federation);
• on the performance of scientific research work - by the research contractor to their customer (Article 769 of the Civil Code of the Russian Federation);
• paid provision of services - by the provider of services to their customer (Article 779 of the Civil Code of the Russian Federation);
• transport expedition - by the forwarder to the client when drawing up a document for the forwarder's remuneration (Article 801 of the Civil Code of the Russian Federation);
• financing against the assignment of a monetary claim - by the financial agent to the client (Article 824 of the Civil Code of the Russian Federation);
• storage - by the custodian to the bailor (Article 886 of the Civil Code of the Russian Federation);
• trust management agreement - by the trustee to the trustee of management (Article 1012 of the Civil Code of the Russian Federation).

Intermediary agreements

When concluding intermediary agreements in which the intermediary acts on his own behalf, the UPD is drawn up and transferred:

• when purchasing goods (works, services) for the principal (principal):

a) a seller of goods (works, services) to a commission agent (agent);

b) commission agent (agent) to principal (principal);

• when selling goods (works, services) belonging to the principal (principal), - by the commission agent (agent) to the buyer of goods (works, services).

note: when transferring goods to a commission agent (agent), the principal (principal) draws up only an invoice for the transferred material assets. He issues an invoice to the commission agent (agent) only after he has sold the goods to customers.
In addition, the UPD can be used as a document reflecting the accrual of commissions, agency fees or attorney fees. In this case, the UPD is drawn up and transferred upon conclusion of the contract:

• instructions - to the principal's attorney (Article 971 of the Civil Code of the Russian Federation);
• commission - commission agent to the principal (Article 990 of the Civil Code of the Russian Federation);
• agency - agent to the principal (Article 1005 of the Civil Code of the Russian Federation).

Procedure for filling out the UPD

Document status

It must be indicated in the upper left corner of the UPD.
If the UTD is used simultaneously as an invoice and a transfer document(invoice, act, etc.), then in this field code 1 is entered. However, there is no need to prepare a separate invoice.
The UPD form can only be used as a primary document for registration of facts of economic life. In this case, in the "Status" field code 2 is entered, A indicators established as mandatory for invoices are not filled in. In particular, it is necessary to leave lines (columns) blank or add dashes:

• in line 5 “To the payment and settlement document”;
• in column 6 “Including the amount of excise tax”;
• in column 7 "Tax rate";
• in column 10 “Digital code of the country of origin of the goods”;
• in column 10a “Short name of the country of origin of the goods”;
• in column 11 “Customs declaration number”.

Organizations and individual entrepreneurs (IP) that are not VAT payers can use UTD as a primary accounting document. However, they do not fill out columns 7 “Tax rate” and 8 “Amount of tax presented to the buyer.” Despite the fact that the title of the UPD contains the words “Invoice”, execution of the UPD with code 2 (primary document) will not lead to the need to transfer VAT to the budget.
In addition, the UPD form can also be used when the principal (principal, principal) ships goods to a commission agent (agent, attorney) for sale on his own behalf or on behalf of the principal (principal, principal). In this case, the UPD will act as the primary document for the transfer of valuables to a commission agent (agent, attorney) for sale without transferring ownership of them. When filling out the UPD, the principal (principal, principal) in line 8 “Grounds for transfer (delivery)/receipt (acceptance)” indicates the agreement for the provision of intermediary services, and lines 2 “Seller”, 2a “Address”, 2b “TIN/KPP of the seller” and 6 “Buyer”, 6a “Address”, 6b “TIN/KPP buyer” is not filled in.

note : The status of the document indicated by the organization in the upper left corner of the UPD is for informational purposes only. The actual status of the document is determined by the presence or absence in it of all the mandatory details established by Law N 402-FZ in relation to primary accounting documents, or the mandatory details defined in paragraphs 5 and 6 of Art. 169 of the Tax Code of the Russian Federation regarding invoices.

Invoice details and indicators

When drawing up UPD with status “1”, it is necessary to fill out lines 1 - 7, which contain the details required for invoices, as well as columns 1 - 11. These lines and columns should be filled out in accordance with Appendix No. 1 to Resolution of the Government of the Russian Federation No. 1137.

Attention, ambiguity: the commented Letter does not say anything about the procedure for assigning UTD numbers in the case when an organization issues both invoices and UTD to customers. In our opinion, in this case it is advisable to carry out continuous numbering of these documents so that the numbers of invoices and UPD are not repeated.

According to the Federal Tax Service of Russia, line 3 “Consignor and his address” can be supplemented with information about the TIN and KPP of the consignee, and line 4 “Consignee and his address” - with information about the TIN and KPP of the consignor.
If an invoice is signed by another person authorized to do so by an order or other administrative document for the organization or a power of attorney on behalf of the organization, the invoice may indicate the corresponding administrative document or the position of the person who signed the invoice (Letter of the Ministry of Finance of Russia dated April 23, 2012 N 03-07-09/39).

Details and indicators of the primary document

In order for the UPD to be used as a primary accounting document in accounting, it is necessary to fill in lines 1, 1a, 2 “Seller”, 6 “Buyer”, 7 “Currency: name, code” and column 1 “Name of goods (description of work performed, services provided), property rights", 2 "Unit of measurement", 3 "Quantity (volume)" and 9 "Cost of goods (work, services), property rights with tax - total". In addition, you can fill in other lines that clarify the conditions for the fulfillment of a fact of economic life, namely lines 2a, 2b, 3, 4, 5, 6, 6a, 6b, columns 4, 5, 6, etc.

Columns A and B

For ease of searching and visual highlighting of positions, the UPD form includes Column A, which reflects the serial number in the table.
In column B “Code of goods/works, services” in relation to goods, the article should be indicated, and in relation to works and services - the type of activity within which they were performed, in accordance with OKVED or OKUN. Such information can be used to indicate the application of special tax regimes, tax benefits (tax exemptions), reduced insurance premium rates, etc.
Please note: it is not necessary to fill out columns A and B, since this detail is not required by law.

Line 8 "Basis for transfer (delivery)/receipt (acceptance)"

This line reflects information about the contract (agreement, order, etc.) on the basis of which the operation is carried out.

Line 9 "Data about transportation and cargo"

This line clarifies the content of the fact of economic life during the transportation of goods by your own transport or by third parties, upon acceptance of goods by number of seats, by weight, etc. Details of transport documents (bill of lading, waybill), instructions to forwarders, warehouse receipts and other clarifying information about transportation are reflected here. In particular, this line can indicate the net (gross) weight of the cargo, etc.
In addition, in this line you can indicate the delivery basis, taking into account which the contract price of the goods is formed (selection, shipment, delivery, etc., with the possible use of the International Rules for the Interpretation of Trade Terms "Incoterms 2010" (ICC publication N 715)) or the name of the organization that bears transportation costs, etc.

Line 10 “Goods (cargo) transferred/services, results of work, rights handed over”

This line may indicate the position of the person who shipped the goods, or the person responsible for transferring the results of work (services, property rights) on behalf of the organization, as well as his signature and transcript of the signature.

Line 11 "Date of shipment, transfer (handover)"

This line reflects the date of the fact of economic life - the date of shipment of goods, provision of services, transfer of results of work performed, transfer of property rights.

note : This date may not coincide with the date the document was compiled.

Example 1. The UPD was issued on November 11, 2013 (line 1), but in fact, for a number of reasons, the shipment took place only the next day.
In line 11, in this case, you should indicate the date "11/12/2013".

If the date is not indicated in line 11, this will be reason to believe that the date of shipment of goods coincides with the date of drawing up the document (line 1).

Line 12 "Other information about shipment, transfer"

This reflects other essential information about the execution of the transaction by the seller (performer), which is not included in the UPD form. This may be data on passports, certificates, as well as the number and type of any other documents that are integral annexes to the UPD.

Line 13 "Responsible for the correct execution of the act of economic life"

On this line you should indicate the position, full name. the person who is responsible for the correct execution of the transaction. If there are several such persons, then it is necessary to enter additional lines (13a, 13b, etc.) to indicate the position, full name. these persons. The line contains the signature of the specified persons.
If this is a person authorized to sign invoices and signed the document on behalf of the manager or chief accountant (up to line 8), then in this line you can only indicate information about his position and full name. without repeating the signature.
If this person is the person who signed in line 10 “Goods (cargo) transferred/services, results of work, rights handed over,” then in line 13 you can only indicate information about his position and full name. without repeating the signature.

Line 14 "Name of the economic entity - the document preparer, including the commission agent (agent)"

The name and details of the organization or individual entrepreneur who compiled the document on the seller’s side may be indicated here. In this case, we are talking about an organization (IP) that maintains accounting records for the selling organization on the basis of an agreement.
In addition, the UPD can be drawn up by the commission agent (agent) in the case of transferring to the principal (principal) goods (work, services) purchased from the seller on his own behalf. In this case, in line 8 you should indicate the details of the intermediary agreement, and on line 14 - information about the intermediary organization.
In the case when the subject who compiled the document puts a stamp on the UPD with his full name, he may not fill out line 14.

Line 15 “Goods (cargo) received/services, results of work, rights accepted”

This line may indicate the position of the person who received the goods, or authorized to accept the results of work (services, property rights) on behalf of the organization, as well as his signature and full name.

Line 16 "Date of receipt (acceptance)"

This reflects the date of the fact of economic life - the date of receipt of goods, provision of services, acceptance of the results of work performed, transfer of property rights.

note : the date indicated in line 16 cannot be earlier than the date of preparation of the UPD (line 1) and the date of shipment of the goods (line 11). In this case, the date on line 16 may not coincide with the date of preparation of the document (line 1) and the date of shipment of goods (line 11).

Example 2. The UPD was issued on November 11, 2013 (line 1), but the actual shipment took place on November 12. The buyer received the goods on November 15.
In line 16 of the UPD in this case, the date “11/15/2013” ​​should be indicated.

If the date is not indicated in line 16, this will be a reason to believe that the date of acceptance of the goods coincides with the date of transfer of the goods (line 11), and in the case where the date is not indicated in line 11, with the date of drawing up the document (line 1).

Line 17 "Other information about receipt, acceptance"

This line is intended to reflect other essential information about the execution of the transaction by the seller (performer) that is not included in the UPD form. For example, it could reflect:

• information about the presence or absence of claims;
• data on documents drawn up by the buyer (customer) upon receipt of goods (work, services, property rights).

Line 18 "Responsible for the correct registration of the fact of economic life"

Here indicate the position, full name. the person who is responsible for the correct execution of the transaction on the part of the buyer. If there are several such persons, then it is necessary to enter additional lines (18a, 18b, etc.) to indicate the position, full name. these persons.
If such is the person who signed line 15 “Goods (cargo) received/services, results of work, rights accepted,” then in line 18 you can only indicate information about his position and full name. without repeating the signature.

Line 19 "Name of the economic entity - the document preparer"

The name and details of the organization or individual entrepreneur who compiled the document on the buyer’s side may be indicated here.
In this case, we are talking about an organization (IP) that maintains accounting records for the purchasing organization on the basis of an agreement.
In the case when the entity that took part in the preparation of the document puts a stamp on the UPD with its full name, line 19 may not be filled in.

Registration of UTD with status "1" in the sales book and in the purchase book

Note. Appendix No. 5 to Letter No. ММВ-20-3/96@ contains the procedure described further by the author for reflecting UPD indicators with status “1” in the book of purchases and sales, as well as in the logs of received and issued invoices. This procedure is aimed at taxpayers who sell goods (work, services, property rights) taxed at tax rates of 10 and 18% or exempt from taxation in accordance with Art. 149 of the Tax Code of the Russian Federation. Recommendations for reflecting indicators are given in the context of two situations for the seller: on the day of the fact of economic life (situation 1), as well as when drawing up the UPD both before and immediately after the completion of the fact of economic life (situation 2).
For the buyer This Appendix provides details of the compilation and use of UPD with status “1”, which allows you to determine the date of receipt of this document.

Accounting with the seller

Invoices are registered in Part 1 of the log of received and issued invoices according to the date of their issuance (clause 3 of Section II of Appendix 3 to Decree of the Government of the Russian Federation N 1137). When registering, the indicator from line 1 of the UPD is transferred to the journal in column 6 “Date of invoice”.
The seller is obliged to register invoices in the sales book in chronological order in the tax period in which the tax liability arises (clause 2 of section II of Appendix 5 to Decree of the Government of the Russian Federation N 1137). The moment of determining the tax liability is the day of shipment of goods, work, services, property (clause 1, clause 1, article 167 of the Tax Code of the Russian Federation).
When selling goods (work, services), an invoice is issued no later than 5 calendar days counting from the date of shipment of goods (performance of work, provision of services) (clause 3 of Article 168 of the Tax Code of the Russian Federation).
In practice, two situations are possible.

Situation 1: The UPD was drawn up by the seller directly on the day of the fact of economic life, that is:

• on the day of transfer of goods (cargo) to the buyer or on the day of delivery of goods (cargo) to the buyer;
• on the day of transfer of property rights;
• on the day of provision of services, and for ongoing services - on the last day of the tax period (Letter of the Ministry of Finance of Russia dated June 25, 2008 N 07-05-06/142);
• on the day the results of the work performed are delivered to the customer (and in cases where the item created (processed, processed) during the work was transferred for transportation at an earlier date).

In this situation, the dates of preparation and issuance of the invoice to the buyer will coincide. Therefore, the seller will not have any problems when registering UTD in Part 1 of the invoice journal and sales book.
The UTD is registered in the journal of received and issued invoices and the sales book in the tax period to which the date of its issuance relates. In this case, the date of issuing the UTD (line 11 “Date of shipment, transfer (handover)”) coincides with the date of drawing up the UTD (line 1). The exception is cases of delivery of work, when the moment of determining the tax base is the date of their acceptance (line 16). When transferring the results of work to column 2 “Date of issue” of the invoice of part 1 of the journal, the indicator from line 16 of the UPD is transferred.

Example 3 . On November 26, 2013, the organization entered into a contract agreement with the company to carry out repair work. Instead of a certificate of completion of work and an invoice, the seller (performer of the work) drew up an UPD on November 30, 2013.
In fact, the work was completed on November 30 (line 11 of the UPD), and accepted by the customer on December 4 (line 16 of the UPD).

• in column 2 “Date of issue” the date “12/04/2013” ​​was indicated (from line 16 of the UPD);
• in column 6 “Date of invoice” the date “11/30/2013” ​​was indicated (from line 1 of the UPD).

Situation 2: The UPD was drawn up by the seller before or immediately after the completion of the fact of economic life.
In this situation, the date of issuance of the invoice is the date of shipment of goods (transfer of work performed, services rendered) indicated in line 11 of the UPD. Therefore, such UPD must be registered in the accounting journal and sales book in the tax period to which the date specified in line 11 of the UPD relates, with the exception of cases of transfer of work results, when the date of issuing the invoice is determined by the date indicated in line 16.

Example 4. Organization A entered into a purchase and sale agreement with Company B on November 25, 2013. Instead of an invoice in the TORG-12 form and an invoice, on November 30, 2013, an UTD was issued to the buyer. In fact, the goods were shipped on December 1, 2013, and received by the buyer on December 2.
The seller registered the UTD in Part 1 of the log of received and issued invoices for the fourth quarter of 2013 as follows:

• in column 2 “Date of issue” the date “12/01/2013” ​​was indicated (from line 11 of the UPD);
• in column 6 “Date of compilation” the date “11/30/2013” ​​is indicated (from line 1 of the UPD).

In addition, the seller registered the UPD in the sales book for the fourth quarter of 2013, in column 1 “Date and number of the seller’s invoice” he indicated the date “11/30/2013” ​​(line 1 of the UPD).

Accounting with the buyer

The Buyer must register received invoices in Part 2 of the log of received and issued invoices in chronological order by date of receipt (clause 10 of Section II of Appendix 3 to Decree of the Government of the Russian Federation N 1137). This date is determined based on the indicator on line 16 “Date of receipt (acceptance)” of the UPD. The indicator from line 16 of the UPD is transferred to column 2 “Date of receipt”, part 2 of the log of received and issued invoices, and the indicator from line 1 is transferred to column 6 “Date of invoice”, part 2 of the log of received and issued invoices -invoices
As the right to tax deductions arises, invoices are registered in the purchase book (clause 2 of section II of Appendix 4 to Decree of the Government of the Russian Federation N 1137). When using UPD, the date of receipt of the invoice and the date of acceptance for accounting of purchased goods (work, services) coincide (line 16). The indicator from line 16 of the UPD is transferred to column 4 “Date of registration of goods (works, services, property rights”) of the purchase book, and the indicator from line 1 of the UPD is transferred to column 2 “Date and invoice number of the seller” of the purchase book.

Example 5 . Let's use the conditions of example 3.

• in column 2 “Date of receipt” the date “12/04/2013” ​​was indicated (from line 16 of the UPD);

The buyer registered UTD in the purchase book for the fourth quarter of 2013:

• in column 4 “Date of registration of goods (work, services), property rights” indicated the date “12/04/2013” ​​(from line 16 of the UPD).

Now let’s illustrate with an example the procedure for registering with a buyer in a situation where the UPD was drawn up by the seller immediately after the completion of the fact of economic life.

Example 6. Let's use the conditions of example 4.
The Buyer registered the UTD in Part 2 of the log of received and issued invoices for the fourth quarter of 2013 as follows:

• in column 2 “Date of receipt” the date “12/02/2013” ​​was indicated (from line 11 of the UPD);
• in column 6 "Date of invoice" - date "11/30/2013" (from line 1 of the UPD).

The buyer registered the UTD in the purchase book for the fourth quarter of 2013 as follows:

• in column 2 "Date and number of the seller's invoice" he indicated the date "11/30/2013" (from line 1 of the UPD);
• in column 4 “Date of registration of goods (work, services), property rights” indicated the date “12/02/2013” ​​(from line 11 of the UPD).

Reflection of UPD indicators with status “1” in tax accounting

Note. The procedure for reflecting UPD indicators with status “1” in tax accounting in accordance with the requirements of Chapter. 25 of the Tax Code of the Russian Federation is devoted to Appendix No. 6 Letter No. ММВ-20-3/96@. It contains recommendations for both the seller and the buyer. At the same time, the footnote to the Appendix states that when using the UTD only as an accounting document (status “2”), accounting for the transaction executed in this way for tax purposes is carried out in a general manner, which does not require explanation in relation to the specifics of using the UTD.

Accounting with the seller

Income from the sale of goods is reflected in tax accounting on the basis of the UTD, depending on the terms of the agreement.
If ownership of the goods passes to the buyer at the time the seller transfers the goods to the buyer or carrier, then the seller recognizes income on the date of registration of cargo release, indicated on line 11 “Date of shipment, transfer (delivery)”.
If ownership of the goods passes at the time the item is delivered to the buyer, then the seller recognizes income on the date of receipt of the goods, indicated on line 16 “Date of receipt (acceptance)”.

Example 7. We use the conditions of example 4, supplementing them with numerical indicators. Organization A, under a sale and purchase agreement, sold five metal doors to company B at a price of 23,600 rubles. per piece, including VAT RUB 3,600.
According to the terms of the contract, ownership of the goods passes to the buyer on the date of receipt of the goods. Organization A reflects the proceeds from the sale of goods in accounting and tax accounting on December 2, 2013 (according to the date specified in line 16 of the UPD). In this case, the following entries will be made in accounting:

Debit 62 Credit 90-1

• 118,000 rub. (RUB 23,600 x 5 pcs.) - revenue from the sale of metal doors is reflected;

Debit 90-3 Credit 68, subaccount “VAT calculations”,

• 18,000 rub. (RUB 20,000 x 5 pcs. x 18%) - the amount of VAT payable to the budget has been accrued.

The seller recognizes income from the sale of work performed or services provided according to the latest indicator indicated on lines 1, 11 or 16.

Accounting with the buyer

Based on the UPD, the buyer can take into account when calculating income tax the costs of purchasing materials, goods, fixed assets, property rights, obtaining results of work and consuming services. In this case, the date of recognition of the corresponding expense cannot be earlier than the date indicated on line 16 “Date of receipt (acceptance)”.

Example 8. We use the conditions of example 4 again.
According to the terms of the contract, ownership of the goods passes to the buyer on the date of receipt of the goods. Company B will reflect the receipt of metal doors in its accounting and tax records on December 2, 2013 (according to the date indicated in line 16 of the UPD). In this case, the following entries will be made in accounting:

Debit 41 Credit 60

• 100,000 rub. (118,000 - 18,000) - metal doors are registered;

Debit 19 Credit 60

• 18,000 rub. - the amount of VAT indicated by the seller in the UPD is allocated;

Debit 68, subaccount "VAT calculations", Credit 19

• 18,000 rub. - the VAT amount is presented for tax deduction.

In 2013, the Federal Tax Service of Russia introduced a new form of primary document into civil circulation - UPD (universal transfer document). When can UPD be used? What is this form for? Who can use it and what to do about it? We'll tell you in this article.

Purpose of UPD

Types of UPD

UPD can be used in 2 options:

• or simultaneously as an invoice and a transfer document;
• or only as a document confirming the transfer of material assets.

In the first case, the UPD indicates document status 1, in the second - 2. Depending on the use case, there are different rules for filling out these documents.

In the UPD with status 1, all details for both the invoice and the transfer document must be filled in. Only in this case can such a document be used to obtain VAT deductions and account for income tax expenses.

In UPD with status 2, filling in the details for the invoice is not required. In this case, this document is used only as a transfer document and confirms only the fact of a business transaction. An invoice will be issued separately if necessary.