The article examines the procedure and features of issuing an invoice used for VAT calculations in accordance with the legislation as of October 2017. Download current form invoices in excel and a sample filling from 10/01/2017 can be found in the article below.

Legal sources regulating the issuance of invoices and the procedure for their execution:

• Tax Code of the Russian Federation - determines and establishes requirements for the procedure for issuing invoices;
• Resolution No. 1137 of December 26, 2011 - adopted in development of Article 169 of the Tax Code of the Russian Federation, approves the forms of invoices and provides for the rules for filling them out;
• Resolution No. 981 of 08/19/2017 – makes changes to the invoice form used for VAT calculations from 10/01/2017.

The latest document introduced a new proforma invoice.

Rules for filling out a shipping invoice from 10/01/2017 - sample

• 1. number, date;
• 1a. correction number and date, if available, in otherwise you need to put a dash;
• 2. official name the seller indicated in his constituent documents, if this is a legal entity, in the case of an individual entrepreneur, it is necessary to indicate the full name;
• 2a. address registered in the Unified State Register of Legal Entities or Unified State Register of Individual Entrepreneurs, which can be checked using the Federal Tax Service website;
• 2b. TIN and checkpoint;
• official name and mailing address the sender of the goods as indicated in his constituent documents, if the delivery is carried out by the seller, it is necessary to enter the mark “he”. And in the case of providing services or performing work, you need to put a dash.
• the official name and mailing address of the consignee, which must also be verified with his constituent documents. Here, when writing an invoice for services or work, you need to put a dash;
• number and date of the document confirming payment and a dash in the absence of such payment;
• the official name of the buyer recorded in its constituent documents;
• 6a. his address as indicated in the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs;
• INN and checkpoint of the buyer;
• digital code government contract for the supply of products, works or services. It was introduced on July 1, 2017 by Resolution No. 625.

• Product, service or work. It is mandatory to issue an invoice when transferring property rights, for example transferring a share in authorized capital OOO;
• 1a. code of goods according to the Commodity Nomenclature of Foreign Economic Activity of the EAEU, exported to a member country of this organization - implemented from October 1, 2017, in the absence of a code, it is necessary to put a dash;
• code for the unit of measurement according to the classifier;
• 2a. his symbol;
• quantity of goods, works, services or rights shipped;
• price per unit in accordance with the agreement concluded between the parties without VAT, with the exception of state tariffs indicated with VAT included;
• the final cost of products without VAT is indicated in rubles and kopecks, as well as other currencies, if necessary;
• the amount of excise tax, if applicable, otherwise indicate “without excise tax”;
• bet stipulated tax, and if the goods are exempt from VAT, then a corresponding note “without VAT” is made in this column of the new invoice form;
• VAT amount;
• cost of all goods, including VAT;
• for goods with a country of origin outside the Russian Federation, indicate the code of the country of origin for the product, provided for in the classification by country;
• 10a. its abbreviated name;
• accordingly, for such goods it is necessary to indicate the registration gas customs declaration number, which in the previous invoice form was called "number customs declaration" The name of this invoice column has changed since October 1, 2017.

If there is no data in the columns, you must put a dash.

Resolution No. 981 provided for the rules for issuing invoices for freight forwarders, according to which they now need to indicate their data, and not the summary data in the above lines of the document.

The document is signed by the chief accountant and the head of the enterprise or a person authorized in accordance with local order or a power of attorney executed in corresponding form legal entity. If an invoice is issued by an individual entrepreneur, it is signed by the latter or by a person authorized by him with a notarized power of attorney. The right to sign can be safely entrusted to the representative in connection with the addition of the corresponding line to the invoice form from 10/01/2017.

Typically, an invoice issued in in paper form, printed in two copies, the first is given to the buyer, the second is kept by the seller in chronological order in accordance with the date of registration. When corrections are made to it, they are subject to certification by the head and chief accountant of the legal entity or individual entrepreneur.

Regulations for working with electronic form invoices are provided for by Order of the Ministry of Finance No. 174n of 2015. In accordance with it, to use this type of document flow, the consent of both parties to the contract is required.

The article examines new order, adopted for filling out an invoice in the light of the latest changes made to the legislation from 10/01/2017 and reflects the features of its registration.

How create an invoice online? Try the service site. It’s easy to create an Invoice, print it or send it by email. e-mail. You can also create an Invoice for payment, TORG-12 and Act. Try it right now without registration: Demo login.

What you need to know about the Invoice

What is an Invoice?

Invoice is a document serving as the basis for the buyer’s acceptance of goods (work, services) presented by the seller, property rights(including commission agent, agent who sells goods (works, services), property rights on their own behalf) tax amounts to be deducted.

Invoices are the basis for accepting tax amounts presented to the buyer by the seller for deduction.

Invoice dated October 1, 2017

The Invoice form has changed since October 1, 2017, a new column "Product Type Code" has been added.

Invoice dated July 1, 2017

The Invoice form has changed since 07/01/2017, added new line"Identifier government contract, contract (agreement)".

Landscape or portrait format of the Invoice

The invoice can be printed both horizontally and vertically. Established standards There is no layout of the sheet when printing. There is no invoice, therefore it can be printed in landscape or portrait format. It all depends on the capabilities of the program and the printing parameters.

Exists unified form Invoices, approved by resolution Government of the Russian Federation dated December 26, 2011 No. 1137.

The invoice is created in two copies, one for the seller and the other for the buyer.

Rules for filling out an invoice

When filling out the Invoice, you must follow the rules and indicate all data in accordance with the constituent documents. An invoice filled out with irregularities or missing data is not recognized by the Tax Authorities and is not applied to VAT deduction.

Upper part of the Invoice (header)

• Number and Date. The number must correspond to the numbering of documents approved in accounting policy your organization. The date indicated is current at the time of creation of the Invoice.
• Correction and Date. The correction number must correspond to the document numbering approved in the accounting policy of your organization. The date indicated is current at the time the Invoice is corrected. When drawing up an Invoice, before making corrections to it, a dash is placed in this line.
• Count Salesman, the full and abbreviated name of the legal entity or individual entrepreneur (seller) is indicated.
• Count Address, the full address (with index) of a legal or individual entrepreneur (seller) is indicated.
• Count Seller's INN/KPP, indicate the TIN and KPP of the legal entity (seller). An individual entrepreneur indicates only the TIN.
• Count Shipper and his address, the full and abbreviated name of the legal entity or individual entrepreneur (shipper), as well as its full address (with index) is indicated. If the Invoice is drawn up for services performed (rendered) or property rights, then a dash is placed in this line.
• Count Consignee and his address, the full and abbreviated name of the legal entity or individual entrepreneur (consignee), as well as its full address (with index) is indicated. If the Invoice is drawn up for services performed (rendered) or property rights, then a dash is placed in this line.
• Count To payment and settlement document No., indicate the number and date of the payment document (payment) or cash receipt.
• Count Buyer, the full and abbreviated name of the legal entity or individual entrepreneur (buyer) is indicated.
• Count Address, the full address (with index) of a legal or individual entrepreneur (buyer) is indicated.
• Count INN/KPP, indicate the TIN and KPP of the legal entity (buyer). An individual entrepreneur indicates only the TIN.
• Count Currency: name, code, the name of the currency and its code are indicated in accordance with the OKV classifier. The specified currency must be the same for all listed goods (works, services), property rights.
• Count Identifier of the government contract, agreement (agreement), indicates the identifier of the government contract, agreement or agreement. If there is no government order in the invoice, then a dash is added.

Invoice for services If the Invoice is drawn up for services performed (rendered) or property rights, then two columns " Shipper and his address" And " Consignee and his address" are not filled in, you can put a dash ("-") or a triple dash ("- - -"). If, when drawing up an invoice for services, you still fill in these two columns, then this will not be an error. in this case this information will be additional information to mandatory details and cannot serve as a basis for refusal to deduct VAT.

List of goods and services in the Invoice

Table with a list of goods and services is filled with data according to the column headings.

• Column 1 - Name of product, the name of the product, work and service is indicated.
• Column 1a - Product type code, when exporting goods abroad, indicates the HS code, otherwise a dash is added.
• Column 2 and 2a - Unit, the name and code of the unit of measurement of the product or service is indicated, in accordance with the OKEI classifier. If there are no indicators, a dash is added.
• Column 3 - Quantity (volume), indicates the quantity of goods, works and services. If there are no indicators, a dash is added.
• Column 4 - Price (tariff) per unit of measurement, the price per unit of goods is indicated without VAT. If there is no indicator, a dash is added.
• Column 5 - Cost of goods (works, services), property rights without tax - total, indicates the amount of the product excluding VAT.
• Column 6 - Including the amount of excise tax, indicates the amount of excise tax on excisable goods. If there is no indicator, “without excise tax” is indicated.
• Column 7 - Tax rate, the tax rate is indicated (for example, 0%, 10%, 18%). For operations specified in clause 5 of Art. 168 of the Tax Code of the Russian Federation is indicated “without VAT”.
• Column 8 - Tax amount due to buyer, the VAT amount is indicated. For operations specified in clause 5 of Art. 168 of the Tax Code of the Russian Federation is indicated “without VAT”.
• Column 9 - Cost of goods (works, services), property rights with tax - total, indicates the amount of goods, works, services including VAT.
• Column 10 and 10a - Country of origin of goods, the name and code of the country of origin of the goods are indicated in accordance with the OKSM classifier. For goods produced in the Russian Federation, a dash is added.
• Column 11 - Registration number customs declaration, the number of the customs declaration is indicated. For goods produced in the Russian Federation, a dash is added.

Total payable— the sums of numbers in columns No. 5, 8 and 9 are summed up.

Bottom of the Invoice (footer)

The lower part contains the signatures of the responsible persons:

• Head of the organization or other authorized person — the full name and signature of the head of the organization or other authorized person is indicated.
• Chief accountant or other authorized person— the full name and signature of the chief accountant or other authorized person is indicated.
• - indicate the full name and signature of the individual entrepreneur, and indicate the details of the certificate of state registration individual entrepreneur.

In organizations, in addition to the manager and chief accountant, a “other” authorized person can sign, but only with a valid intra-organizational order with the right to sign accounting documents.

An individual entrepreneur signs only in one column Individual entrepreneur.

Invoice "Without VAT"

Goods and services not subject to VAT From January 1, 2014, when performing transactions that are not subject to VAT, in accordance with Art. 149 of the Tax Code of the Russian Federation, there is no need to issue Invoices, keep logs of received and issued Invoices, purchase books and sales books. Changes have been made to clause 5 of Art. 168 of the Tax Code of the Russian Federation and paragraph 3 of Art. 169 of the Tax Code of the Russian Federation.

Please note that 0% VAT and "Without VAT" are not the same rate, and each is applied for its own purpose. When performing transactions with zero rate Indication of VAT 0% in the Invoice is mandatory.

Thus, there is no need to issue invoices for goods and services “Without VAT” from January 1, 2014. But at the request of the counterparty, you can issue an Invoice “Without VAT”; this is not a violation. The requirement to issue an Invoice “Without VAT” can be presented by budgetary and government institutions. According to the specifics of their work, the treasury cannot make a payment without presenting an invoice.

Place of printing in the Invoice

Stamp on the Invoice On the invoice no stamp is applied. Place for printing not provided in an approved unified form.

Forms of Certificates of work performed, services rendered, non-exclusive rights, reconciliations

New form "Invoice" officially approved by the document Appendix No. 1 to the Decree of the Government of the Russian Federation of December 26, 2011 N 1137 (as amended by the Decree of the Government of the Russian Federation of August 19, 2017 No. 981).

More information about using the "Invoice" form:

• Preparation of invoices by a broker when purchasing goods on the exchange

  Supplier of petroleum products) invoices, the intermediary broker issues two copies of the invoice and numbers... the chronology of the invoices he issues. The broker indicates the date of the invoice issued by the seller... the cost of purchased petroleum products in the invoice of the supplier of petroleum products may exceed the quantity... from the supplier of the invoice in the journal of received and issued invoices (part of... and issued invoices . In this document an invoice is posted for the commission...

• What happens if the “simplified” person issues an invoice?

  Counterparties regarding the provision of invoices. However, the provision of invoices may lead to the need... for counterparties to provide invoices. However, providing invoices may result in the need...you still need to issue an invoice. "Simpler" must issue an invoice, if the company acts... in which the invoice is issued, it is necessary to pay tax to the budget. The invoice is actually...

• How to correctly register an invoice if it contains 0% VAT and non-refundable VAT

  Transportation))? How to correctly register an invoice if it contains VAT... to the following conclusion: The specified invoice or train ticket should be registered in... VAT and is intended for registering invoices and documents (checks) ... in the purchase book are registered invoices or completed in in the prescribed manner... stated above, we believe that the specified invoice or train ticket should be registered in ... when filling out the declaration, the data of such an invoice was not taken into account * (2). We recommend...

• Filling out an invoice according to the new rules: which counterparties’ demands are justified and which are not

  We do not see invoices filled out in this way. The invoice must have the line... RF). However, errors in invoices and adjustment invoices that do not interfere with the tax authorities... Russian Federation). The required invoice details ( adjustment account-invoices) from July 1, 2017 ... the procedure for filling out the corresponding lines of the invoice. Address in the invoice From the literal interpretation of the provisions... and the columns from the approved form of the invoice, adjustment invoice (clause 9 of the Rules, ...

• Invoice: signed by an unidentified person

  Filling out and issuing an invoice that must be followed. An invoice is one of... and incorrectly executed documents (invoices). The energy supply organization did not agree with... tax authority, warehouse Signing of the invoice by an unidentified person, in the opinion of the utility... required due diligence. 2) Invoices are issued strictly according to the rules... There is a practice of confirming the authority of invoice signatories officials counterparties - are requested...

• On issuing invoices when applying the simplified tax system

  Own initiative) invoice with allocated VAT. Moreover, they do not need such invoices... 17338). The specified consequences of issuing a “simplified” invoice with allocated VAT (payment of tax... indicated that the VAT reflected in the invoices issued upon sale by the organization applying... the buyer’s application of VAT deduction on invoices issued by the seller by exempt transactions... in the use of deductions based on invoices issued by the seller. Emphasis on...

• Filling out invoices in a new way

  Saving the invoice form. But the Rules for filling out an adjustment invoice applied to... tax. Save your invoices. The order of storing invoices and some other... has been adjusted. Initial, adjustment and corrected invoices, operator confirmations electronic document management, ... notifying buyers about receipt of an invoice (including an adjustment one, ... the seller of invoices in in electronic format The client must keep invoices issued...

• Preparation of invoices: first half of 2017

  Each buyer receives a single adjustment invoice. The buyer uses this invoice to receive a deduction... Tax Code of the Russian Federation errors in invoices and adjustment invoices that do not interfere with tax authorities under... Tax Code of the Russian Federation, when issuing an invoice by an individual entrepreneur, the invoice is signed by an individual entrepreneur or. .. clause 6 of the Rules for filling out an invoice, the first copy of the invoice drawn up on paper...

• Is it necessary to reflect invoices marked “excluding VAT” in the purchase ledger?

  Obliged to draw up an invoice, keep logs of received and issued invoices, books... the provisions defining the specifics of drawing up invoices for the sale of goods (works, ... departments, a ban on drawing up invoices for the implementation of exemptions from taxation... provides for the issuance of an invoice, it can be assumed that the execution of such an invoice does not correspond... to the registration of such invoices, we believe that the received invoices may be...

• VAT and invoices in 2017

  Two or more invoices, but in practice the number of invoices may exceed... sales. Changes in the design of invoices The invoice must indicate the code of the type of goods... to the client. This is a consolidated invoice. Now the forwarder can re-issue invoices, then in the column... the time comes to issue a consolidated invoice, that is, the received invoices are broken down by investor... In the Journal of received and issued invoices, invoices received before the due date are recorded change...

• On VAT deduction based on the technical customer’s consolidated invoice

  To the developer-investor and co-investor: consolidated invoice; copies primary documents, confirming... acceptance of services rendered, invoices); copies of invoices issued by sellers (suppliers and... and copies of invoices) were submitted to the company simultaneously with the consolidated invoice; the contract does not directly contain primary documents and invoices. The listed circumstances allowed the arbitrators... in the absence of: a consolidated invoice; copies of primary documents and invoices; acceptance certificate...

• New form of invoices from 10/01/2017

  Articles 169 Tax Code The Russian Federation invoice is a documented basis, ... July changes affected the form of the invoice and the adjustment invoice. These changes were spelled out... character. The new rules for filling out an invoice provide for entering an identifier into the form... . These provisions apply if the invoice is prepared by the freight forwarder, developer or customer... called, "consolidated" invoices, which require third party carrier invoice information.

• ...

  Is it possible to deduct VAT on an outdated invoice after 07/01/2017? Document. Rationale for the position: Let us recall that an invoice is a document serving as the basis for... July 2017, invoices and adjustment invoices must indicate the identifier... ;, both in the invoice form and the adjustment form invoices. In our opinion... .2017 is mandatory requisite

• invoice form, in the absence of an identifier, this... in the previous format (format of an adjustment invoice used in tax calculations...

  Prices (tariffs), excluding VAT. Invoice. Invoice in accordance with clause 1 of Art. 169 ... the entire quantity of goods delivered (shipped) according to the invoice (work performed, services rendered... tax (recorded in column 5 of the invoice); tax rate (in the situation under consideration... column 8 of the invoice) ; cost of the total quantity of goods delivered (shipped) according to the invoice (performed... rub./Gcal. Let's give a fragment of filling out the invoice in the specified situation. Name of the goods...

• New figure in the invoice

  ... (agreements)? Who points it out? It will appear on the invoice new props– identifier of the state... in the form of an indicator that is included in the invoice - a document intended to account for... the government contract in the invoices it draws up, since this is not the subject of... the obligation to indicate the identifier, current form invoices are not adjusted. Let us also remind you that... taxpayers issue instead of a delivery note and an invoice. Its recommended form is sent by Letter...

Invoice- This tax document, in which the seller indicates the price goods sold, work performed, services provided or property rights transferred. All organizations that pay VAT are required to compile it. Based on invoices, sales and purchase books are formed.

Registration and filling of invoices

How to fill out an invoice? Effective from January 24, 2012 new form invoice approved by Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137. The new invoice added the following information: name and code of currency, code of unit of measurement, digital code of the country of origin of the product.

In field (1) we indicate the number and date of the invoice.

In line (1a) we put the number and date correction made to the original version of the invoice or a dash if there are no corrections.

In field (2) we write the full or abbreviated name of the seller - a legal entity or the full name of an individual entrepreneur.

In line (2a) we indicate legal address the seller in accordance with the constituent documents.

In field (2b) we write an identification number and the reason code for registering the seller as a taxpayer.

In line (3) we write the full or abbreviated name of the shipper - a legal entity or the full name of an individual entrepreneur and his postal address. If the consignor is the same person as the seller, we write “same person” in this line. If the invoice is issued not for goods, but for work performed, services rendered, property rights, put a dash in this line.

In field (4) we write the full or abbreviated name of the consignee - a legal entity or the full name of an individual entrepreneur and his postal address. As in the case of the shipper in line (3), if the invoice is issued not for goods, but for work performed, services rendered, property rights, we put a dash in this field.

In line (5) we put the date and number of the payment document or cash receipt. In the case of drawing up an invoice upon receipt of payment, prepayment for upcoming deliveries of goods, performance of work, provision of services, transfer of property rights using a non-cash form of payment, put a dash in this line.

In field (6) we indicate the full or abbreviated name of the buyer - a legal entity or the full name of an individual entrepreneur.

In line (6a) we indicate the legal address of the buyer in accordance with the constituent documents.

In field (6b) we enter the identification number and reason code for registering the buyer as a taxpayer.

In line (7) we enter the name and code of the currency in accordance with All-Russian classifier currencies

Let's move on to filling out the table.

In column 1 we indicate the name of the goods supplied, work performed, services provided, property rights transferred.

In columns 2 and 2a we put the code and symbol of the unit of measurement of goods supplied, work performed, services rendered, transferred property rights in accordance with the All-Russian Classifier of Units of Measurement or a dash in the absence of indicators.

In column 3 we enter the quantity (volume) of goods supplied (work performed, services rendered), transferred property rights, or a dash if there are no indicators.

In column 4 we indicate the price (tariff) of the goods, work performed, services rendered, transferred property rights per unit of measurement under the contract, excluding VAT, and in the case of using state regulated prices(tariffs), including VAT, taking into account the amount of VAT or a dash in the absence of an indicator.

In column 5 we write the cost of the total quantity of goods supplied, work performed, services rendered, transferred property rights without VAT.

In column 6 we indicate the amount of excise duty on excisable goods, otherwise we write “without excise tax”.

In column 7 we indicate the tax rate. For operations specified in clause 5 of Art. 168 of the Tax Code of the Russian Federation, we write “without VAT”.

In column 8 we enter the amount of VAT based on the applicable tax rates.

In column 9 we indicate the cost of the total quantity of goods supplied, work performed, services rendered, transferred property rights, taking into account the amount of VAT, and in the case of receiving the amount of payment, partial payment for upcoming deliveries of goods, performance of work, provision of services, transfer of property rights - received amount of payment, partial payment.

In columns 10 and 10a we put a digital code and a short name of the country of origin of the goods in accordance with the All-Russian Classifier of Countries of the World (if the country of origin is Russian Federation, these fields are not filled in).

In column 11 we put the customs declaration number if the country of origin of the goods is not the Russian Federation.

Note. In the invoice for the advance payment, issued upon receipt of payment, partial payment for upcoming deliveries of goods, provision of services, performance of work, transfer of property rights, in fields (3) and (4) and columns 2 - 6, 10 - 11 of the table we indicate dashes.

The invoice is signed by the head of the organization or another authorized person, Chief Accountant or other authorized person / individual entrepreneur indicating the details of the state registration certificate and affixing the seal of the selling organization (contractor).

The invoice is drawn up on a sheet of A-4 format, the document is printed in two copies: one remains with the seller (contractor), the second is given to the buyer (customer).

In order for the buyer to be able to deduct VAT in the manner prescribed by Chapter. 21 of the Tax Code of the Russian Federation, he needs to have an invoice (clause 1 of Article 169 of the Tax Code of the Russian Federation). We will tell you about the invoice form in 2019 in our consultation, and also provide a sample of how to fill it out.

Invoice: sample

The form of the invoice, as well as the procedure for filling it out, were approved by Government Decree No. 1137 dated December 26, 2011 (clause 8 of Article 169 of the Tax Code of the Russian Federation).

Last changes were added to the form in 2017.

From July 1, 2017, the invoice form was supplemented with the requisite “Identifier of the state contract, agreement (agreement)” (Government Decree No. 625 dated May 25, 2017). On line 8 of the invoice, you must indicate the identifier of the government contract for the supply of goods (performance of work, provision of services), agreement (agreement) on the provision of federal budget legal entity subsidies, budget investments, contributions to authorized capital. In the absence of such information, a dash is entered in line 8.

And from October 1, 2017, the invoice form is used (Government Decree No. 981 dated August 19, 2017), which involves both adjusting the names of line 8 and column 11 of the invoice, and adding new column 1a into the form. In addition, lines 2a and 6a must be indicated as they are listed in the Unified State Register of Legal Entities (USRIP).

Column 1a “Product type code” indicates the product type code in accordance with the EAEU Commodity Nomenclature for Foreign Economic Activity. The data is indicated for goods exported outside the territory of the Russian Federation to the territory of a member state of the EAEU. If there is no information in column 1a, a dash is placed.

Column 11 of the invoice is called “Registration number of the customs declaration”. This column is filled in for goods whose country of origin is not the Russian Federation, or for goods released in accordance with the customs procedure for release for domestic consumption upon completion of the action customs procedure free customs zone on the territory of the Special economic zone V Kaliningrad region. We talked in more detail about the format in which to indicate the customs declaration number on the invoice in our separate article.

Below is the invoice form valid from 10/01/2017.

Invoice: Excel form

Please note that the preparation of an invoice according to approved form is mandatory. The exclusion of any columns or lines is not allowed (Letter of the Ministry of Finance dated 09/08/2017 No. 03-07-09/57881). This means that, for example, using an invoice without line 8 or column 1a is risky.

Invoice: sample filling

The procedure for filling out an invoice, in addition to the small adjustments indicated above, in Lately did not change significantly. The rules for filling out an invoice are given in Appendix No. 1 to Government Decree No. 1137 dated December 26, 2011.