Making changes to the invoice. Registration number of the customs declaration

ANOTHER CHANGE IN THE FORM OF INVOICE

The last time the invoice form changed was relatively recently – on July 1, 2017. By Decree of the Government of the Russian Federation dated May 25, 2017 No. 625, changes were made to the forms of invoices and adjustment invoices. From July 1, 2017, the invoice form was supplemented with line 8 “Identifier of the government contract, agreement (agreement).” The adjustment invoice, in turn, was supplemented with a new line 5 with the same name.

From October 1, 2017, the invoice form has changed again. Now the amendments are provided for by Decree of the Government of the Russian Federation dated August 19, 2017 No. 981.

WHAT EXACTLY HAS CHANGED IN THE FORM OF THE INVOICE

Now we will tell you in detail about the changes in the invoice from October 1, 2017. We have highlighted the main ones.

ADDED A NEW COUNT “PRODUCT TYPE CODE”

From October 1, 2017, a new column 1a “Product Type Code” appeared in the invoice form. It must be filled out by organizations exporting goods outside the Russian Federation to the countries of the EAEU. The product type code will need to be indicated in accordance with the unified Commodity Nomenclature for Foreign Economic Activity of the EAEU.

The code of the type of goods according to the foreign economic activity product nomenclature was required to be shown in invoices before October 1 (subclause 15, clause 5, article 169 of the Tax Code of the Russian Federation). However, there was no special column for this before, so the product code was usually indicated in column 1 - after the name of the goods.

Please note that if there is no data in the new column “Product Type Code”, a dash will be added from October 1, 2017.

WE HAVE PROVIDED A BOX FOR THE SIGNATURE OF AN AUTHORIZED PERSON

From October 1, 2017, a new column for the signature of the authorized person signing the invoice for the entrepreneur appeared in the invoice form. Previously, such columns were in the invoice exclusively for the signatures of persons who sign for the manager or chief accountant.

If the signatures on the invoice are put by authorized persons, then the transfer of authority must be formalized by order of the manager or a power of attorney on behalf of the organization. As for an individual entrepreneur, the person authorized by him has the right to sign documents only on the basis of a power of attorney certified by a notary.

THE NAME OF COLUMN 11 has been clarified

Previously, column 11 in the invoice was called “Customs Declaration Number”. However, as of October 1, 2017, the name of this column was clarified. Now it is called “Customs Declaration Registration Number”. That is, in column 11, instead of the customs declaration number, its registration number should now be given. Let us remind you that these are different numbers.

The customs declaration registration number and the customs declaration number are different. This follows from the joint Order of the State Customs Committee of the Russian Federation No. 543, the Ministry of Taxation of the Russian Federation No. BG-3-11/240 dated June 23, 2000.

BOX 8 WAS BROUGHT IN ACCORDANCE WITH THE RULES

As we have already said, from July 1, 2017, column 8 appeared in the invoice form, in which you need to indicate the identifier of the government contract. From October 1, 2017, line 8 will contain a clarification about the need to fill it out if you have a government contract identifier. This is a technical change, because the rules for filling out an invoice already provide for this.

HOW THE RULES FOR FILLING OUT HAVE CHANGED

In addition to the actual form of the invoice form, from October 1, 2017, the rules for filling out this document have also changed. There are quite a few amendments in this part. Let's list the most important ones.

THE SELLER'S ADDRESS MUST BE INDICATED IN ACCORDANCE WITH THE USRLE OR USRIP

As of October 1, 2017, changes have been made to the procedure for filling out line 2a of the invoice. Currently, this line indicates the location of the seller-organization in accordance with the constituent documents or the place of residence of the seller-individual entrepreneur. From 01.10.17, in line 2a it will be necessary to indicate the address of legal entities specified in the Unified State Register of Legal Entities, or the place of residence of an individual entrepreneur indicated in the Unified State Register of Legal Entities. You can check the address in the register on the official website of the Federal Tax Service using a special service.

Even before October 1, 2017, we recommend that the invoice reflect the postal code, name and type of subject of the Russian Federation, name of the locality, street, house number, building, building. This data should be entered for both the buyer and the seller.

RULES APPEARED FOR FORWARDERS

From October 1, 2017, the procedure for filling out an invoice has been supplemented with new provisions. They are used in cases where the invoice is drawn up by a freight forwarder, a developer or a customer performing the functions of a developer when purchasing property rights from one or more sellers of goods (works, services) on its own behalf.

So, in particular, from October 1, 2017, the procedure for drawing up invoices for forwarders who organize transportation using third-party companies was prescribed. Before this, there were no vaccines for them. Therefore, forwarders filled out invoices according to the rules established for commission agents (letter of the Ministry of Finance of Russia dated January 10, 2013 No. 03-07-09/01).

A freight forwarder who organizes transportation using third-party carriers has the right to prepare “consolidated” invoices. In them, he reflects the data of invoices received from performing carriers. According to the new rules, from October 1, 2017, a freight forwarder who makes purchases on its own behalf at the client’s expense will have to indicate in “consolidated” invoices:

• in line 1 - the date and number of the “consolidated” invoice according to the chronology of the forwarder;
• in line 2 - full or abbreviated name of the seller (forwarder), full name of the entrepreneur (forwarder);
• in line 2a – the forwarder’s address;
• in line 2b - INN and KPP of the seller (forwarder);
• in line 5 - details (number and date of preparation) of payment and settlement documents indicating that the forwarder transferred money to the sellers, and the client - to the forwarder - through the sign “;”;
• in column 1 - names of goods (works, services) in separate positions for each seller;
• in columns 2–10 - for each seller, data from the invoices they issued to the forwarder.

From October 1, 2017, freight forwarders can issue consolidated invoices. In the consolidated invoice, in the lines “Seller”, “Address”, “TIN/KPP” of the seller, you can indicate your own data. That is, the data of the forwarder, and not of third parties providing services to the forwarder.

PRICE IS DETERMINED BY CALCULATION METHOD: HOW TO COMPLETE AN INVOICE

Sometimes accountants were faced with the question of how to fill out invoices if the contract price was determined by calculation. This question is relevant when the price of a product (work, service) is the difference between the cost including VAT and the amount of VAT. The Rules for filling out an invoice from October 1, 2017 explain that in these cases, column 4 of the invoice is the difference between columns 9 and 8. Use this approach to filling out column 4 if:

• property was sold that was taken into account during the purchase, including VAT (clause 3 of Article 154 of the Tax Code of the Russian Federation);
• sold agricultural products purchased from individuals (clause 4 of article 154 of the Tax Code of the Russian Federation);
• sold cars previously purchased from individuals (clause 5.1 of Article 154 of the Tax Code of the Russian Federation);
• transferred property rights (clauses 1–4 of Article 155 of the Tax Code of the Russian Federation).

HOW THE FORM OF THE ADJUSTMENT INVOICE HAS CHANGED

The Tax Code of the Russian Federation establishes the obligation to issue adjustment invoices (paragraph 3, clause 3, Article 168 of the Tax Code of the Russian Federation). Sellers of goods (works, services) exhibit them in the event of an adjustment to the cost of shipped goods (work performed, services rendered) or transferred property rights. This can happen when, for example, the price or quantity (volume) of goods (work, services), property rights changes.

From October 1, 2017, column 1b for the product type code was added to the adjustment invoice form. It will be filled out by organizations that export goods to the EAEU countries.

Also, from this date, additional lines and columns were officially allowed to be added to the adjustment invoice (in particular, details of the primary invoice). However, the basic form of the adjustment invoice must remain the same.

WHAT DO I DO TO COMPLY WITH THE LAW?

You can order improvements from us or wait for the official update from 1C.

From 01.10.2017, companies must indicate the registration number of the customs declaration in the primary VAT filing. This innovation has replaced the already familiar gas turbine engine number. In connection with the innovation in the most important documents of economic activity, from October 1, 2017, some lines have changed and new columns have appeared where you will need to enter the registration number of the customs declaration. We will tell you where to get this number, what it consists of and where it should be placed.

What is a customs declaration registration number?

Passing through the border of the Russian Federation, the customs declaration falls into the hands of the customs service. The service employee registers the declaration in a special register in order, as a result of which the document receives a registration number.

From October 1, 2017, this registration number of the customs declaration must be indicated in all main documents of the economic activities of companies and individual entrepreneurs. These include primarily:

Simultaneously with the introduction of the registration number, the usual customs declaration numbers are abolished.

The registration number of the customs declaration consists of the following combination of numbers:

When filling out the UTD or invoice, the registration number of the customs declaration will already consist of four groups of numbers.

We included the decoding of each group of digits of the registration number of the customs declaration in a small table.

Important! When dividing a group of numbers in a customs number, be sure to use a slash “/”. The use of other characters and spaces is unacceptable.

It would not be amiss to remind you that companies and individual entrepreneurs should not independently enter the registration number of the customs declaration; this is the sole responsibility of customs officers.

Examples of customs declaration registration number for the countries of the Customs Union:

• 10226010/161017/0005723 – Russia;
• 11/211017/0001412 - Armenia;
• 06532/011117/0000889 - Belarus;
• 50208/041017/0000111 – Kazakhstan;
• 10302/301017/0007788 - Kyrgyzstan

Where to get the customs declaration registration number

Since organizations and businessmen are prohibited from numbering a customs declaration on their own, the question arises of where to get the registration number of the customs declaration. Everything is quite simple.

When goods pass through the customs service, its employee registers the declaration and puts a number, according to the register, in the upper right corner of the customs declaration (clause 43 of the rules for filling out the customs declaration for goods). That's where you take it from.

In the declaration form approved by Appendix 2 of the CCC Decision No. 257 of May 20, 2010, which is valid to this day, the registration number is placed in the first upper block A (see sample).

In addition, the registration number of the customs declaration can be taken from any addendum (if any) to the declaration. In addition, it is also placed in the upper right corner.

Registration number of the customs declaration when filling out the UTD or invoice from October 1, 2017

The Government of the Russian Federation, by its Resolution No. 981 of August 19, 2017, made a number of changes to the UTD and invoice, which came into force on October 1, 2017. Now in these documents you need to put the registration number of the customs declaration.

For these purposes, in the invoice, which is, in fact, the main part of the UPD, there is column 11.

We remind you that for an invoice the number must consist of four blocks of numbers. Column 11 of the invoice is filled in in the following cases:

In all other cases, put a dash in column 11.

Attention! Since from 01.10.2017. not only in the UTD and invoice, but also in the VAT declaration, line 150 “Registration number of the customs declaration” replaced the line “Customs declaration number”, then the last detail lost its validity and went out of use.

Registration number of the customs declaration from 10/01/2017 in the purchase book and sales book

Decree of the Government of the Russian Federation No. 981 dated August 19, 2017 made changes to the procedure for filling out the purchase book and sales book. In both books, as of October 1, 2017, we now also indicate the registration number of the customs declaration. You can get the registration number in the upper right corner of the customs declaration.

Registration number of the customs declaration in the purchase book

The customs declaration number is entered in the purchase book if the company purchases goods in the EAEU countries. For this purpose, column 13 is provided, which received a new name from October 1, 2017 (see sample).

Important! When registering an adjustment invoice in the purchase book, column 13 does not need to be filled out.

Registration number of the customs declaration in the sales book

In the sales book, the customs declaration number is recorded only if goods for domestic consumption were released on the territory of the Kaliningrad region and have passed all stages of the free customs zone, in this case:

To reflect the above transactions in the sales book, a new column 3a was introduced from October 1, 2017 (see sample), it is called “Registration number of the customs declaration.”

What to do if the registration number of the customs declaration is incorrect

Firstly, a customs officer is responsible for the assigned TD number with his signature and seal. Since it is his responsibility to register the document.

Secondly, according to paragraph 2 of Art. 169 of the Tax Code of the Russian Federation, if errors do not prevent the Federal Tax Service from identifying the supplier, then the inspectorate does not have the right to deny the company a tax deduction.

Thus, an error with the registration number of the customs declaration does not threaten companies and individual entrepreneurs.

Many people know that since October 1, 2017, there have been numerous changes to VAT (in connection with the entry into force of the Russian Government Decree No. 981 dated August 19, 2017). Thus, in particular, a new form of invoice and invoice journal have been put into effect. Having summarized all the latest news, we have prepared a brief overview of the amendments. In our opinion, it is advisable for personnel officers to be aware of these events. You can also send a link to this material to your accountant.

New invoice form

From October 1, 2017, a new form of VAT invoice will come into effect. Column “1a” was added to the form for the product type code. It will be filled out by organizations that export goods to the EAEU countries.

Also, a new column was added to the invoice form for the signature of an authorized person who signs the invoice for an individual entrepreneur. Previously, columns were provided only for signatures of persons who sign for the manager or chief accountant.

We talked about the invoice form used in 2017 in ours and provided a sample of its preparation. Moreover, from October 1, 2017, when preparing or checking an invoice received from a counterparty, it is necessary to take into account not only the update of the document form, but also the clarification of the procedure for filling it out. We will tell you how to indicate the address on the invoice starting from October 2017 in this material.

Invoice Address Format

The address on invoices is indicated on the following lines:

• 2a “Address”;
• 3 “Consignor and his address”;
• 4 “Consignee and his address”;
• 6a "Address".

The procedure for filling out addresses in lines 3 and 4 has not changed in 2017. On these lines, as before, the full or abbreviated name of the consignor (line 3) and consignee (line 4) is indicated in accordance with the constituent documents and their postal address. If the seller and the consignor are the same person, line 3 is written “same.” And when drawing up an invoice for work performed (services provided), property rights in lines 3 and 4 are not filled in at all - a dash is placed in the lines (clauses “e”, “g”, paragraph 1 of the Rules for filling out an invoice, approved by the Resolution Government dated December 26, 2011 No. 1137).

How to write the address on the invoice from 10/01/2017?

Previously, lines 2a and 6a indicated the location of the seller and buyer, respectively, according to their constituent documents. In relation to individual entrepreneurs, this line, both before and now, indicates the place of residence of the entrepreneur.

In relation to an individual entrepreneur, the Unified State Register of Individual Entrepreneurs also contains detailed information about his place of residence in the Russian Federation (name of a subject of the Russian Federation, district, city, other locality, street, house number, apartment) (clause “e”, paragraph 2, article 5 of the Federal Law dated 08.08.2001 No. 129-FZ). But hardly anything has changed here in 2017. After all, even before changes were made to the Rules for filling out an invoice for individual entrepreneurs on lines 2a and 6a, it was necessary to indicate the detailed place of residence of the entrepreneur.