UPD from 01.10 sample filling. How to fill out a universal transfer document

Having considered the issue, we came to the following conclusion:
To use the UTD as an invoice from 07/01/2017, its form after the line regarding currency should be supplemented with the following line: “Identifier of the government contract, agreement (agreement) __________________________ (8)” (before the tabular part), similar to the form invoice, which will be valid from the beginning of the next quarter. If the Federal Tax Service of Russia does not offer a revised UTD form, taxpayers must supplement it themselves.

Rationale for the conclusion:
UPD can be used, in particular, as an invoice (Federal Tax Service of Russia dated October 21, 2013 N ММВ-20-3/96@).
In this case, the UPD form must contain all the mandatory invoice details provided for by the Tax Code of the Russian Federation (see also the Federal Tax Service of Russia dated September 23, 2016 N ED-4-15/17910). In addition, the safety of the invoice form approved by the Government of the Russian Federation dated December 26, 2011 N 1137 must be ensured (clause 9 of the Rules for filling out the invoice used in VAT calculations approved by the specified resolution, Federal Tax Service of Russia dated December 23, 2015 N ED-4-15/22619).
Due to changes made from 04/03/2017 N 56-FZ from 07/01/2017 in invoices issued for the sale of goods (work, services), transfer of property rights, upon receipt of payment, partial payment for upcoming deliveries of goods (performance of work, provision of services), transfer of property rights, as well as adjustment invoices will have to indicate the identifier of the government contract, contract (agreement) (if any) (, Tax Code of the Russian Federation).
The Government of the Russian Federation dated May 25, 2017 N 625 introduced corresponding changes to the forms of invoices and the rules for filling them out, which will also come into force from the beginning of the third quarter of 2017.
Thus, we believe that in order to use the UTD as an invoice from 07/01/2017, its form after the line regarding currency should be supplemented with the following line: “Identifier of the government contract, agreement (agreement) __________________________ (8)” (before the tabular part ), similar to the invoice form, which will be valid from the beginning of the next quarter.
If the Federal Tax Service of Russia does not offer a revised UTD form, taxpayers must supplement it themselves. There is no ban on such actions (see also the Federal Tax Service of Russia dated December 23, 2015 N ED-4-15/22619, letters of the Federal Tax Service of Russia dated January 24, 2014 N ED-4-15/1121@).

Prepared answer:
Expert of the Legal Consulting Service GARANT
Grafkin Oleg

Response quality control:
Reviewer of the Legal Consulting Service GARANT
Candidate of Economic Sciences Ignatiev Dmitry

The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service.

UPD - universal transfer document, allows you to formalize transactions for the supply of goods, provision of services and transfer of rights from one counterparty to another. a universal transfer document can be in paper form or electronic.

We have prepared a blank form and a completed sample UPD 2017 for download. Along with the new UPD, from October 1, 2017, the legislation requires filling out a new form.

You can independently add new lines and columns from the new invoice to the new form of the universal transfer document, taking into account the new rules for filling out the invoice from October 1, 2017.

Download the UPD form and sample filling

New UPD form 2019-

Sample of filling out UPD 2019 -

Blank new form

The UPD as of October 1, 2017 contains a number of changes in relation to the previous version of the document dated July 1, 2017. Let's look at what has changed in the new form and how to fill out the document.

Column 1a “Product type code”

• If the organization making up the universal transfer document does not ship goods to the EAEU countries: Belarus, Armenia, Kazakhstan, Kyrgyzstan, then a dash is placed in the new column;
• If an organization exports goods to the EAEU countries, then in column 1a “Product type code”, you must put the number from the decision of the EEC Council dated July 16, 2012 No. 54.

Line 8 “Government contract ID”

• If the organization making up the universal transfer document does not work in this specific case with the state customer, then a dash is placed in line 8.
• If an organization works under a government contract and the government customer has assigned the number of the government contract, agreement (agreement), then this number is entered in line 8. If the contracts have not been assigned a state identifier, then a dash is placed in line 8.

Column 11 “Registration number of the customs declaration”

In column 11 of the UTD, the registration number of the customs declaration should be indicated (previously, in column 11 the declaration number was indicated). Registration number of the customs declaration - assigned at customs when they accept a declaration from an organization. If an organization in the Russian Federation is engaged in the resale of imported goods, then the registration number is borrowed from the invoice of the supplier of goods.

Individual entrepreneur or other authorized person

In the new form of the universal transfer document, a new line “other authorized person” has appeared with the right to sign on the line instead of the individual entrepreneur. Previously, the line “other authorized person” was not in the document and the individual entrepreneur had to sign the form in person.

UPD 2019 - sample filling

The sample for filling out the new form 2019 contains completed lines and columns in accordance with the new filling rules. The new form of the universal transfer document is filled out in accordance with the new invoice form from 10/01/2017.

Sample of filling out the form 2019 -

UPD status 1 and status 2 - what is the difference?

There are two types of universal transfer document - with status 1 and status 2, and they differ only in the completeness of the details to be filled out.

UPD with status 1

UPD with status 1 is a single document replacing an invoice and a transfer document.

In a document with status 1, all details must be filled in, which are filled in simultaneously both in the invoice and in the transfer document.

UPD with status 2

UPD with status 2 is a replacement for a transfer document (confirms the transfer of material assets).

The document with status 2 must contain the details for the document on the transfer of material assets. There is no need to fill out invoice details.

Universal adjustment document UKD

The universal adjustment document has undergone changes since October 1. UCD is issued when the cost of previously shipped goods changes. You can download the new version from the link below.

New UKD form from 10/01/2017 -

Consultation with a lawyer on the new form of UPD and UCD

Still have questions about the new document form? Ask a free question to a lawyer and receive an answer within 15 minutes. Or leave a comment on the document below the article, users of the Ya-Yurist.ru resource will help with the answer.

The Federal Tax Service letter dated October 21, 2013 No. ММВ-20-3/96@

The Federal Tax Service sends, for information and use during tax control activities, recommendations on the issue of assessment by tax authorities of documents that simultaneously contain all the mandatory details required by law for both invoices and primary accounting documents.
Ensure the implementation of these recommendations in the practical work of tax authorities and bring them to the attention of taxpayers.

In accordance with paragraph 1 of Article 169 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation), an invoice is a document that serves as the basis for the buyer to accept the goods (works, services) presented by the seller, property rights (including the commission agent, agent who sells the goods ( works, services), property rights in one’s own name) tax amounts for deduction in the manner prescribed by Chapter 21 of the Tax Code of the Russian Federation.
At the same time, Chapter 21 of the Tax Code of the Russian Federation and Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137 “On the forms and rules for filling out (maintaining) documents used in calculations of value added tax” (hereinafter referred to as Decree of the Government of the Russian Federation No. 1137) do not contain restrictions on introduction of additional details into invoice forms. Indication of additional details (information) in invoices is not a basis for refusal to deduct amounts of value added tax (hereinafter referred to as VAT) presented to the buyer by the seller.
According to Article 252 of the Tax Code of the Russian Federation, expenses are recognized as justified and documented expenses incurred (incurred) by the taxpayer. Documented expenses mean expenses supported by documents drawn up in accordance with the legislation of the Russian Federation.
Article 313 of the Tax Code of the Russian Federation determines that confirmation of tax accounting data includes primary accounting documents (including an accountant’s certificate).
Federal Law No. 402-FZ dated December 6, 2011 “On Accounting” (hereinafter referred to as Law No. 402-FZ) provides for the independence of business entities in choosing forms of documenting the facts of economic life. Article 9 of Law No. 402-FZ establishes only a list of mandatory details of primary accounting documents.
Thus, starting from 2013, any business entity, without violating the law, can combine information from previously mandatory forms for the transfer of material assets (TORG-12, M-15, OS-1, commodity section of TTN) with details that are duplicated for most positions with information on invoices issued for the purpose of complying with legislation on taxes and fees. Such a merger, subject to the requirements of Law No. 402-FZ and Chapter 21 of the Tax Code of the Russian Federation, cannot deprive an economic entity of the opportunity to take into account the documented fact of economic life for accounting purposes, nor the opportunity to use the right to a tax deduction for VAT and the opportunity to use the right to confirm costs for the purpose of calculating corporate income tax (and other taxes).
Using the principles and grounds presented here, the Federal Tax Service of Russia proposes for use a form of a universal transfer document (hereinafter referred to as UTD) based on the invoice form.
The form is advisory in nature. Failure to use this form to document facts of economic life cannot be grounds for refusal to take these facts of economic life into account for tax purposes.
The proposal by the Federal Tax Service of Russia of a form of a universal transfer document does not limit the rights of business entities to use other forms of primary accounting documents that comply with the conditions of Article 9 of Law No. 402-FZ (from previously existing albums or independently developed) and the form of invoice established directly by Decree of the Government of the Russian Federation No. 1137 .
Agreed with the Ministry of Finance of Russia (Deputy Minister of Finance of the Russian Federation S. D. Shatalov) by letter dated 10/07/2013 No. 03-07-15/41644. Source 1.

Having considered the issue, we came to the following conclusion:
Starting from October 1, 2017, a new column 1a should be added to the applicable form of the universal transfer document - code of the type of goods.

Rationale for the conclusion:
From 10/01/2017, the invoice and adjustment invoice forms will be used, taking into account the changes made by the Government of the Russian Federation dated 08/19/2017 N 981 “On amendments and invalidation of certain acts of the Government of the Russian Federation”, in particular - supplemented by columns 1a and 1b respectively. These columns are intended to reflect information about the code of the type of product in accordance with the unified Commodity Nomenclature for Foreign Economic Activity of the Eurasian Economic Union. They will be filled out in relation to goods exported outside the territory of the Russian Federation to the territory of a member state of the Eurasian Economic Union. In the absence of the necessary data, a dash will be placed in columns 1a and 1b (clause “a” (1) clause 2 of the Rules for filling out an invoice, clause “a” (1) clause 2 of the Rules for filling out an adjustment invoice as amended by the Government RF dated August 19, 2017 N 981).
Thus, the forms of invoices are brought into compliance with the requirements of the Tax Code of the Russian Federation.
As is known, the form of the universal transfer document (UDD), which appeared in 2013 on the basis of the Federal Tax Service of Russia dated October 21, 2013 N MMV-20-3/96@, is based on the form of an invoice, supplemented with the necessary details.
The UPD form, communicated by the Federal Tax Service of Russia dated October 21, 2013 N ММВ-20-3/96@, is advisory in 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) to enter additional information necessary for the parties to the transaction, by analogy with lines 8-19 of the form of the universal transfer document (Federal Tax Service of Russia dated 24.01. 2014 N ED-4-15/1121@).
According to the tax authorities, in order to calculate and pay VAT, the rules for registration and execution of UTD must coincide with the rules for execution and registration of invoices (Federal Tax Service of Russia dated April 21, 2014 N ГД-4-3/7593).
Taking into account the above, we believe that all changes made by legislative and regulatory acts to the invoice form should also be automatically made to the UTD form.
Therefore, starting from 10/01/2017, a new column 1a should be added to the applicable form of the universal transfer document - code of the type of goods.

Prepared answer:
Expert of the Legal Consulting Service GARANT
auditor, member of the Russian Union of Auditors Mikhail Bulantsov

Response quality control:
Reviewer of the Legal Consulting Service GARANT
auditor, member of RSA Gornostaev Vyacheslav

The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service.

From October 1, 2017, the UTD must be filled out using a new form; changes made to the invoice since October 1, 2017 by Resolution No. 981 of August 19, 2017 should be added to the form. You can download the updated form of the universal transfer document in Excel, as well as a sample of how to fill it out in 2017, in the article below.

UPD is a document that combines data from an invoice and a transfer document. This is a very convenient and popular form, widely used in documenting transactions nowadays. The UPD form is recommended; you can add the necessary details, fields and lines to it if desired.

In connection with the change in the standard form, it is logical to edit the current UPD form, adding identical details to it.

• a line about the state contract identifier above the tabular part;
• The table should be supplemented with a column where the product code will be entered; this code had to be indicated for exports to the EAEU before, but there was no separate field for this; in the new UPD form, a column appears where this code is entered. Companies that have nothing to enter in this field due to other transactions put a dash in this column;
• update the title of the table column “customs declaration number”, adding the word registration. The rules for filling out the column have not changed; the declaration details are still entered when importing imports into the country;
• change the name of the line for signing the individual entrepreneur under the table, add “or an authorized person,” which will allow the new UPD form to be signed not only by the individual entrepreneur, but also by his representative.

The procedure for filling out the new UPD form from 10/01/2017

The completed sample can be downloaded below. Let's look at the features of filling out the 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 entire invoice details. Filling them out is identical.

In particular, you need to fill out the header part above the table, which shows the details of the buyer, seller, consignee and consignor. Payment order details indicate if an advance was received from the buyer. The identifier must be indicated only for government contracts, if it is assigned. This allows you to track the movement of budget funds.

Below in the new UPD form there is a tabular part; it is also filled out in the same way as the updated invoice form. The additional column with the product code is filled in only in the case of export of goods and materials to the EAEU states; all others cross out the field. The following provides data on quantitative and cost values ​​for shipped goods, works, and services. Information is entered in the last three columns if the operation is related to import to the Russian Federation.

After filling out this part of the new UPD form, the responsible persons sign it. This can be the director and chief accountant for an organization, an individual entrepreneur or his representative for an individual entrepreneur. Compared to the previously valid form of a universal transfer document before October 1, 2017, an individual entrepreneur can now safely transfer the right to sign to his authorized person; previously there was no such clarity in this matter.