The main difference between business reporting and legal entity is independent document management by the owner of the business, and not a separate accounting department. That's why 5 calendar days, not business days, are given for issuing an IP invoice.
The starting point is the day of receipt property rights for goods, the date of shipment, receipt of service, acceptance of work or receipt of an advance. In cases of prepayment, the invoice is drawn up twice, upon receipt of the advance and upon the fulfillment of the terms of the transaction. You can find out how an advance invoice is drawn up.
Article 169 of the Tax Code of the Russian Federation contains the basic requirements for indicating the specifics of the transaction in the invoice to the IP:
Important! Reliable and correct indication of all the listed information in the invoice entitles the individual entrepreneur to receive tax deduction when transferring the book of purchases to the tax office.
You can find out more about what an invoice is and about the features of using a document.
The obligation to issue an invoice under the conditions of the seller's exemption from VAT, in accordance with paragraph 5 of paragraph 168 of Article, occurs in cases provided for by Article 145 of the Tax Code of the Russian Federation. We are talking about individual entrepreneurs with a revenue of less than 2 million rubles per quarter, not working with excisable goods.
In other cases the taxpayer has the right, but not the obligation, to draw up an invoice and may use it solely for its own convenience.
An example of such a situation is the exemption from tax of the part of the consignment indicated on the invoice together with the goods subject to tax. Also, an optional invoice for tax-free goods will allow you to maintain compliance in the numbering of documents.
Read about when you need an invoice without VAT.
When invoices are received from counterparties who are individual entrepreneurs, the buyer should carefully control their authenticity and especially the presence of the signature of the entrepreneur himself. The main difference from obtaining a document from an LLC is the requirement for personal approval.
Important! The absence of one of the key details, such as a personal signature or duplication of data in column 3, is the basis for refusing to deduct during the inspection.
If an entrepreneur has issued an invoice, but the form contains an error, then it will be impossible to receive a VAT deduction even through a court.
Drawing up an invoice for goods “without VAT” is possible in 2 variations:
An invoice without VAT is filled out in accordance with the general rules for issuing this document, since Government Decree No. 1137 of December 26, 2011 was updated with Appendix 2 to the decree of February 1, 2018. It is enough to enter the entry "without VAT" in the corresponding section of the table. The mark can be made separately, in a printed document by hand, for example, when signing a document.
Upon receipt of an invoice from the trustee of the entrepreneur, the buyer has a high chance of being denied a deduction from tax service and will have to go to court. The judge will verify the authenticity of the transaction and, most likely, will satisfy the request for the annulment of the refusal on a formal basis, but this will take the buyer time and money.
To avoid legal costs and other unpleasant moments associated with the incorrectness of this document, the nuances of issuing an invoice should be specified in the supply agreement. In any case, the supplier is not responsible for issuing an invoice, unless otherwise specified in the contract.
For goods, services and works subject to VAT, and invoices without VAT, since 2017, they are drawn up in a similar way on an identical form. The only difference is the mark "Without VAT" in the corresponding rows of the table, opposite the names of goods and services.
VAT 4,500 rubles); 2) from the buyer - a "simplifier" for 25,000 rubles. (without VAT). For convenience, we will consider the costs only for the purchase of goods. Option 1. Component LLC, when shipping goods, charges VAT in the amount of 5400 rubles. If Component LLC buys goods from a VAT payer, then it has the right to deduct VAT in the amount of 4,500 rubles. Thus, VAT payable will be 900 rubles. (5400 rubles - 4500 rubles). Now consider income tax. Income to be included in the taxable base on profit from OOO "Component" 30,000 rubles. (35400 rubles - 5400 rubles). This amount corresponds to the amount of goods sold without VAT. Expenses - the purchase price of goods, excluding VAT, in the amount of 25,000 rubles. (29,500 rubles - 4,500 rubles). Accordingly, the income tax paid by Component LLC will amount to 1,000 rubles. [(30,000 rubles - 25,000 rubles) × 20%]. Total taxes payable to the budget (we take VAT and income tax) 1900 rubles. (900 rub.
Home Legal advice You can not do this, but how to refuse a client if the director himself calls you with this request? Here the output could be like this:
What are the consequences for you when issuing VAT invoices? There are two main points:
Observe the deadline: submit the document before the 25th day of the month following the last quarter.
It turns out that you are selling the purchased goods already without VAT, respectively, your buyer (former seller) accepts it also without VAT, and will not be able to deduct VAT. If you had VAT, then your counterparty would have gone to zero on VAT. But since you are working on a simplified system, you will not be able to issue an invoice when returning the goods.
What can be done in this case? You can negotiate with the seller to issue a corrective invoice (letter of the Ministry of Finance of Russia No. 03-07-09 / 89 dated 07/24/2012). It indicates the amount of input VAT and the difference by which you reduced the cost of goods sold. In this case, no changes need to be made to the original invoice (letter of the Ministry of Finance of Russia No. 03-07-09 / 96 dated 07/31/2012).
Attention
Home → Accounting consultations → USN Actual on: January 14, 2016 general rule organizations and individual entrepreneurs applying the simplified taxation system do not charge or pay VAT, because are not recognized as payers of this tax (clauses 2, 3 of article 346.11 of the Tax Code of the Russian Federation). However, in some cases, they still have to pay VAT and submit a VAT return.
Companies applying the simplified tax system do not apply to such “exempt” payers, since they are not initially payers of this tax. Accordingly, an invoice to the “simplified” with the mark “excluding VAT” does not need to be issued. Some contractors still insist on an invoice.
Such companies should keep in mind that they will not receive an “input” VAT deduction on such an invoice. And why they continue to demand such invoices is not clear. The “simplifiers” are not required to comply with such a request. They have the right to explain to their counterparties that for posting the purchased goods, such documents as an invoice for payment, an invoice and an act will be sufficient.
And if the counterparty continues to insist and it is impossible to convince him, then you can write out the required document. At the same time, indicate that the purchase is without VAT.
Russian Federation Indicate exceptional cases of drawing up invoices by firms on the simplified tax system Decree of the Government of the Russian Federation No. 1137 Determines the possibility of drawing up an invoice, both in paper and in in electronic format, as well as the procedure for giving legal force to these documents Sample filling Invoice, which is issued to their counterparties by enterprises on the simplified tax system (LLC and individual entrepreneurs) is no different from a similar type of documents for firms on the DOS. The procedure for filling out this paper provides for the same rules (Article 169 of the Tax Code of the Russian Federation): Firstly, an invoice is an official document that is carefully checked tax authorities, which means that it should be drawn up on a form that can be taken from the IFTS at the place of registration Secondly, issuing an invoice requires the seller to form a declaration on its basis and pay VAT to the treasury (even with the simplified tax system) Thirdly, the document must have required details– number, date, full name
Important
Tax Code of the Russian Federation). The patent system is used only by small businesses that act as sole proprietors. However, it is allowed only for certain types of activities. The essence of this regime is that once a year the company acquires a patent and has the right not to make other mandatory payments to the treasury (chap.
Info
Tax Code of the Russian Federation). UAT is a simplified regime for taxing business entities, which affects only enterprises engaged in the agricultural sector. As a rule, such firms pay only one income tax once a year at a rate of 6% (Chapter 26.1 of the Tax Code of the Russian Federation). The basics of switching to a simplified system The most convenient from the standpoint of administration and not burdensome, in terms of the amount of payment to the treasury, is precisely the simplified system.
VAT invoice (invoice with and without VAT) in 2018
Companies that apply such a special taxation regime as the simplified tax system are exempt from VAT and do not have to issue invoices. However, some simplistic people still have to do this, for example, when they work with contractors who present such terms of cooperation. How to correctly issue an invoice under the simplified tax system with VAT and without VAT in 2018, we will analyze in detail in the article.
What documents can confirm the return of goods and the right to issue a corrective invoice? Such documents include a claim from the buyer, an act on the shortcomings of the goods in a self-developed form or in the form No. TORG-2. After receiving these documents from you, your counterparty issues a corrective invoice for itself within 5 calendar days (paragraph 3, clause 3, article 168 of the Tax Code of the Russian Federation). The rules for filling out the corrective invoice can be found here, or in clause 5.2 of Article 169 of the Tax Code. The reason for returning the goods does not affect the rules for filling out the corrective invoices(Letter of the Ministry of Finance of Russia No. 03-07-09/100 of 07/31/2012). They are always the same. The corrective invoice is registered in the purchase book, after which your partner will be able to reduce the amount of VAT payable to the budget. Situation 1. A simplified taxpayer issued an invoice with VAT.
Firms have the right to draw up this paper in paper or electronic form (Decree of the Government of the Russian Federation No. 1137). The second method is relevant if an individual entrepreneur or LLC maintains accounting records based on a special program (1C, My business, etc.). There are several conditions for compiling invoices by a company: If the main invoice is generated in electronic form Then the corrective documents issued on its basis must also be in electronic form Each of the parties to the transaction (seller and buyer) Receives one version of the invoice Paper invoice the invoice is certified by the signatures of the Head of the company and the chief accountant, and the electronic invoice is certified by an electronic digital signature. For LLCs and individual entrepreneurs, an invoice under the simplified tax system is not issued, since these economic agents do not pay VAT to the treasury. However, at the request of counterparties and on the basis of a voluntary desire, this document may be issued.
At the same time, a number of cases can be noted when entrepreneurs on the simplified tax system have to draw up invoices in without fail, namely: In a similar way, an invoice is also formed when property is sold by a court decision, treasures or ownerless assets. In all the above cases, with the simplified tax system, advance invoices are also issued. Legal consolidation Detailed information that affects the formation and issuance of invoices by entities on the simplified tax system (IP and LLC) is contained in such Russian legislative acts as: Art. 168-169 of the Tax Code Which consider all issues of drawing up invoices, the possibility of issuing them electronically, as well as those activities that do not require the mandatory formation of these documents Art. 346.11 and 346.26 of the Tax Code of the Russian Federation Establish the fact that individual entrepreneurs and LLCs on simplified taxation are not required to issue invoices Art.
This issuance of an invoice will not entail obligations to pay tax, as well as the preparation and submission of a VAT return, since the tax will not be allocated in the invoice (Read also ⇒ Invoice without VAT 2018: who draws up, registration, filling ). Important! If a company issued an invoice without VAT on the simplified tax system, the contract with the counterparty and the entire “primary” should also not contain tax. Invoice accounting journal Invoices issued by the simplifier do not need to be registered either in invoice accounting journals or in any other consolidated journal.
However, if there is such a desire, then this can be done, this is exclusively the right of the organization (See also the article ⇒ Invoice for services 2018. Sample). As an accounting journal, you can use a unified form. Zero VAT in the invoice Organizations on the simplified tax system should also not set the real VAT rate equal to 0% in the invoice.
Companies that apply such a special taxation regime as the simplified tax system are exempt from VAT and do not have to issue invoices. However, some simplistic people still have to do this, for example, when they work with contractors who present such terms of cooperation. How to correctly issue an invoice under the simplified tax system with VAT and without VAT in 2020, we will analyze in detail in the article.
All organizations and individual entrepreneurs using the “simplified system” are not VAT payers, which means that they do not need to issue an invoice. However, in some situations, such a document will be needed.
These include situations where "simplifiers" pay VAT: (click to expand)
When concluding an agency agreement, the organization may have questions about the need to issue an invoice. An invoice will be required if the company on the simplified tax system is a commission agent or agent and carries out operations:
When selling the goods of the principal or the principal, the invoice must be issued in the usual manner. The document must indicate the date of the invoice, as well as the serial number of the document, according to the chronology used in the company.
When purchasing goods for the principal or the committent, you need to reissue the invoice received from the seller. The following is indicated on the invoice:
Companies on the simplified tax system should not issue an invoice marked “excluding VAT”. Only companies that are exempt from VAT put this mark. Organizations that are considered exempt from VAT are recognized in accordance with Article 145 of the Tax Code of the Russian Federation.
Companies applying the simplified tax system do not apply to such “exempt” payers, since they are not initially payers of this tax. Accordingly, an invoice to the “simplified” with the mark “excluding VAT” does not need to be issued.
Some contractors still insist on an invoice. Such companies should keep in mind that they will not receive an “input” VAT deduction on such an invoice. And why they continue to demand such invoices is not clear.
The “simplifiers” are not required to comply with such a request. They have the right to explain to their counterparties that for posting the purchased goods, such documents as an invoice for payment, an invoice and an act will be sufficient. And if the counterparty continues to insist and it is impossible to convince him, then you can write out the required document. At the same time, indicate that the purchase is without VAT.
Important! If a company issued an invoice without VAT on the simplified tax system, the contract with the counterparty and the entire “primary” should also not contain tax.
As an accounting journal, you can use a unified form.
Organizations on the simplified tax system also should not set the real VAT rate equal to 0% in the invoice. Only companies that pay VAT can apply this rate. In addition, it must be confirmed by specific documents that organizations submit along with the VAT return to the tax office.
If the accountant decides to meet the buyer halfway and issue a document with zero VAT, the tax authorities have the right to charge it, and not at a zero rate, but at a rate of 18%. This will happen because VAT is indicated on the invoice, and it is impossible to confirm that the rate in the company is zero.
Some organizations, on their own initiative, may issue invoices, allocating VAT. In this case, they are required to pay tax to the budget, as well as submit a VAT return to the IFTS. This must be done before the 25th day of the month following the quarter in which the document was issued. For example, a company on the simplified tax system issued an invoice on February 10, 2020, respectively, it must submit a VAT return by April 25, 2020.
It is important to understand that by issuing an invoice with VAT allocated, it does not give the simplistic person the right to a tax deduction for purchased goods. Only VAT payers have the right to such a deduction, and organizations on the simplified tax system are not.
For entrepreneurs on the "simplified" system, the same requirements for issuing an invoice apply as for organizations using the simplified tax system.
Question: The simplified company, at the request of the buyer, issued an invoice, highlighting VAT. After that, according to the requirements of the legislation, I paid this tax to the budget and filed it with tax return by VAT. When calculating the USN tax, will VAT be included in the tax base? (click to expand)
Answer: The tax base for simplistic people, this is income, which must first of all be economically profitable. The VAT paid is not a benefit for the company, which means that it should not be included in the basis for calculating the simplified tax system. Accordingly, when calculating the USN tax, it is not necessary to include VAT in the base.
Hello! Today we will discuss how to be an individual entrepreneur or LLC on a simplified system, if the client really asks for an invoice with VAT: the consequences of such actions.
Entrepreneurs who have chosen tax regime know that one of its advantages is VAT exemption. Plus, this is quite significant, since the work of the simplistic people is really seriously simplified.
But there are exceptions here: there are situations when an individual entrepreneur or LLC on the simplified tax system still has to deal with both the preparation of the declaration and the payment. We already talked about one of these exceptions earlier -. Today we will talk about a different situation, when the simplistic voluntarily, at the request of the client, issues an invoice with allocated VAT. What will lead to such actions of the entrepreneur?
If you are an individual entrepreneur or LLC on a simplified special regime, then you are not a VAT payer, respectively, and you are not required to issue invoices to the client indicating its amount. But sometimes the client really asks to do it. There is no specific reason for this request. A large counterparty in a transaction for a significant amount, of course, wants documents with VAT, so that this tax can then be deducted. You can not do this, but how to refuse a client if the director himself calls you with this request?
Here the output could be like this:
There are two main points:
Observe the deadline: submit the document before the 25th day of the month following the last quarter. In addition, this declaration is submitted exclusively in electronic form!
There are no divisions into three equal payments over the next three months, as with standard VAT payers.
Firstly, when issuing a document with allocated VAT from a simplified, although he is not one of his payers, there is an obligation to submit a declaration and pay tax. If you don't, you're violating the requirements tax legislation. When checking, the tax office will charge you additional VAT, calculate penalties and a fine.
Secondly, if you do not transfer the tax, then in the case when your client claims it for deduction, this amount will not be allowed to be credited to him, and this is again a problem with the counterparty and the tax. By the way, even if you pay tax to the budget, there is a possibility that your client will have to prove his right to the deduction in court.
In order to minimize your risks for individual entrepreneurs and LLCs on a simplified system, it is more profitable not to issue invoices with VAT - you are exempt from it and this advantage of the special regime must be used. Try to interest the client with a lower price and discounts. Perhaps he himself will give up the idea of asking you for documents with the release of VAT due to the fact that in the future it will be problematic to accept the tax amount for deduction. The best solution is a conversation between the leaders, the decision should come from the individual entrepreneur or the director of the LLC, and not from the accountant or manager.
If you still decide to set VAT, then here's another tip: in transactions where you are supposed to receive an advance, do not issue an invoice for an advance, do it only after shipment. This situation is also better discussed in advance. Otherwise, you will have to report and pay VAT twice: first on advance account, and then - by shipping.
The rule applies here: I wrote out a document with VAT, so transfer the tax. As a result, you will pay the tax twice, since you will not be able to claim for VAT deduction from the received prepayment, because you are not a VAT payer.
And yet, due to the fact that issuing a VAT invoice to a client is a non-standard situation for simplification, it is recommended to keep these documents for 4 years A: the tax office may require you to present it during the check.
The supplier exposes the VAT document because his taxation system requires it. It will not work to persuade him even for gifts for New Year or by March 8th.
You simply pay the invoice with VAT, and in the purpose of payment indicate "including VAT 18%". There are no problems in this.
Entrepreneurs sometimes write to us that if they pay the invoice with VAT, the tax office will automatically transfer them to common system taxation. It is a myth.
If an entrepreneur works on a simplified “income minus expenses”, he can include the amount of VAT in expenses along with the goods and services that he bought. Talks about it tax code. Save invoices to confirm expenses.
Another situation is if you work on a simplified system, but the client asked you to issue him an invoice with VAT. He works with VAT and will be able to offset it. He is comfortable and you are not. If you issue an invoice, you will have to:
If you issued an invoice with VAT to the buyer, and then paid the supplier's invoice with VAT, VAT from the supplier cannot be credited.
