Invoice received from the supplier during the purchase
If the supplier has presented an invoice for goods or services, the program allows you to register it directly from the document "Receipt of goods and services". After this document is filled out, you need to click on the "Register invoice" link, which is located at the bottom of the receipt document (available from all tabs):
The document "Invoice received" has been created, linked to the base document - "Receipt of goods and services". The operation type code is entered automatically - 01 (Receipt of goods, works, services), other parameters are filled in. You only need to manually enter the number that is on the supplier's invoice. Then you need to post and close the invoice.
You can see whether suppliers have submitted invoices for all receipt documents using a special report.
Financial result and controlling - Reports on financial result– VAT – Availability of invoices
The report displays the presence of an invoice for each receipt document, as well as the posting sign. From the report, by double-clicking it is possible to open the receipt document and, if the supplier has provided an invoice, register it.
Registration of invoices issued to customers in 1C is also automated. In the completed sales document - "Sale of goods and services" or "Act of work performed" - you must click the link "Issue an invoice" (it is located at the bottom of the document). After that, an “Invoice issued” will be created and automatically filled in with the transaction type code 01 (Sale of goods, works, services ...). It should be held and closed.
If you need to issue one invoice for several sales documents, you can use the "For registration" page. To do this, you need to open the sales document journal:
Sales - Sales documents (all)
A journal of invoices issued will open, the tab "To be issued". To issue invoices, you need to select several documents (holding Ctrl) and click "Issue invoice":
An invoice will be created, linked to several base documents (their list is opened by clicking on the link). It must be done in the usual way.
Information. When creating an invoice manually, it is also possible to specify several basis documents in it. To do this, use the link "Add" in the invoice received and "Selection" in the invoice issued.
If not all necessary invoices are registered in the program, when closing the month in the form routine operations the link “Issue invoices and customs documents” will be displayed, with the explanation: “These operations must be performed manually”:
This link opens the "VAT Assistant". From it, you can go to the report on the presence of received invoices or to the page "To be processed" of issued invoices, to complete the missing documents.
In the course of their activities, representatives of small and medium-sized businesses are required to keep accounting records, which, in turn, require the execution of many papers and documents. An invoice is one of the most important accounting documents, which, according to, are obliged commercial organizations who are payers of value added tax (VAT).
VAT is an integral part of accounting and tax reporting for enterprises using the standard taxation system. To apply the right of deduction for this tax, y tax agent(company) must have a correctly completed invoice. This document is considered the main one for obtaining such a right, although it is not a confirmation of the fact of acceptance - transfer material assets specified in it. For this, a consignment note and an act of acceptance and transfer of goods, services and other valuables are intended.
An invoice is recognized as a primary accounting document, since it contains the necessary features for this, specified in the Federal Law "On Tax Accounting", as well as in Tax Code RF. Accounting for all issued and received invoices should be kept in special journals. Both buyers and sellers should have such magazines. Summative VAT figures recorded in these journals are subsequently taken into account in tax reporting(declarations) for a certain period. Based on these reports, the total tax is calculated, which is obligatory for payment to the budget.
Since 2016, entrepreneurs and commercial companies whose responsibilities include working with invoices must follow the filling standards and apply the form specified in Decree of the Government of the Russian Federation of December 26, 2011 No. 1137, as amended in 2014.
The invoice must be completed only by sellers or providers of any services who are VAT payers. An invoice is a mandatory accounting document for all business representatives and is filled in by a representative of the accounting department on the basis of a service agreement or a sale and purchase agreement.
The invoice is required for the supplier to report and obtain the right to a tax deduction, and the invoice is needed for the purchaser to pay (refund) the funds given for the goods or services received.
The waybill and the invoice are filled in the process of making one transaction. But their form, purpose and content differ. The invoice must be drawn up strictly in accordance with the approved template, and the invoice can be drawn up in an arbitrary (unified) form.
The difference in their purpose is that the invoice is filled out upon payment for the goods or services and is the main confirmation for deducting VAT, and the invoice is filled out upon the shipment of goods or services and is documentary evidence of this action. In addition, on the basis of the invoice, the purchaser, if necessary, can make claims to the supplier, which cannot be done on the basis of an invoice.
Quite strict requirements are imposed on the form of filling out an invoice. AT without fail there should be:
Required in this document is highlighted indirect tax and the applicable rate. Issued invoices are subject to storage among other archival documents.
In the process of filling out this document, the accounting employee is obliged to strictly adhere to the rules for assigning a serial number in accordance with accounting policy enterprises. These rules usually include the following:
It is noteworthy that no legal sanctions for violating the procedure for assigning invoice numbering are currently provided. But in the case of erroneous, incorrect assignment of numbers, accounting errors can often appear and even the loss of primary documents.
A commercial enterprise is obliged to issue an invoice within a period not later than 5 working days from the date of shipment of the purchased goods or the provision of a service. The basis for issuing an invoice to the client may be the transfer of an advance payment, or the discovery of erroneous data.
Registration of all invoices in the accounting journal should be carried out in strict accordance with the date of their issue, which helps to build an effective system for finding the necessary documentation.
According to NK Russian Federation, filling out the invoice form is allowed both by hand and with the help of office equipment. But a prerequisite for this is that all the data indicated in the document must be absolutely accurate. No errors are allowed, both in the names of goods or services, in the details of counterparties, and in numerical values of any nature.
When making transactions between parties that are not VAT payers, issuance of invoices is not required.
As previously noted, the invoice is the most important primary documents financial statements from organizations that are payers of value added tax.
However, in addition to this form, there is another equally important document called the “Adjustment Invoice”.
The use of an adjustment invoice is necessary when, for some reason, after the issuance of the main document, changes have occurred that may affect the calculation of VAT. Then the committent (principal) draws up an adjustment invoice for the commission agent (agent).
Since the invoice is included in the list binding documents accounting for individual entrepreneurs and legal entities that are VAT payers, then such issue is recorded in a special journal.
By the way, it should be noted that the fact of not only issuing, but receiving invoices is documented.
Such a document is called the Register of received and issued invoices used in the calculation of value added tax.
The invoice refers to necessary documents used in the management economic activity, so it will be useful to visually evaluate this document.
It is always much more “winning” to have the opportunity to “live” see the completed document, since the form is still in the nature of a form that must be filled out according to the established rules.
We invite you to familiarize yourself with this invoice. And to enlarge the image, move the mouse over the image and press the left button.
Until July 01, 2017, the forms of documents introduced by Decree of the Government of the Russian Federation No. 1137 of December 26, 2011 as amended by Decree of the Government of the Russian Federation No. 1279 of November 29, 2014 are valid.
From July 01, 2017, amended forms of documents are put into circulation on the basis of Decree of the Government of the Russian Federation No. 625 dated May 25, 2017.
ATTENTION: Pay attention to the mandatory application of new forms of financial statements from July 01, 2017.
Outdated forms will not be accepted for the report. Be careful and careful!
As mentioned earlier, from July 01, 2017, new forms of documents are put into circulation, so we provide you with the opportunity to download the current forms of documents for June 21, 2017, as well as those introduced from July 01, 2017.
Invoice is the most important document that is necessary for both parties of commercial transactions. Entrepreneurs who constantly issue and receive invoices know how much depends on the correct and correct filling of this document.
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If you already know exactly what elements are included in the invoice and what will change in the new year, as well as the basic rules for filling out, information on how to avoid annoying misunderstandings and problems with tax deductions will be useful to you.
A document that is drawn up on a standardized form, including information provided by the state, is needed by both sellers and buyers.
When a trade transaction is carried out, confirmation is needed that the goods were actually shipped, services were provided, and work was done. Invoice- this is just such documentary evidence.
When paying for the transaction, the seller is charged value added tax. It is the document that we are considering (invoice), as confirmation of payment, that is registered by the buyer in a special book. Based on this document, he fills in the relevant indicators in. By law, the buyer has the right to a tax deduction for this taxation item (Article 169 of the Tax Code of the Russian Federation), if everything is drawn up correctly and correctly.
There are situations when VAT is not charged, for example, for entrepreneurs working under the system. But often the buyer, despite this circumstance, asks for an invoice, even without VAT. This is not the responsibility of the seller, but sometimes it is still worth meeting the buyer's request and issuing an invoice, only indicating in the document that it is without value added tax, without filling out the corresponding line of the form.
IMPORTANT! If you are not a VAT payer, you should not indicate on the invoice instead of the mark “Without VAT” the rate of 0%. Even zero percent shows the real rate, which you are not entitled to in this case. Indicating an inappropriate reality of the rate can create many problems for the recipient of the document, starting with a fine and ending with the calculation of the standard 18% rate.
There are situations when issuing an invoice is not necessary, and the transaction is confirmed by other documents: an invoice for payment, waybills, etc. You can not worry about an invoice if:
In any document, errors and inaccuracies can be accidentally made, their price may vary depending on the significance of the paper. What is wrong with an invoice?
If a this document filled with inaccuracies, the buyer may be denied tax deduction by VAT. Naturally, in the future, the buyer will no longer want to deal with the seller who caused him such a loss.
Not every mistake leads to sad consequences. Consider the most common options for incorrectness in the invoice, on the basis of which the tax authority has the right to refuse to refund VAT (clause 2 of article 169 of the Tax Code of the Russian Federation).
The tax authorities do not have the right and usually do not refuse a tax refund if there are other defects in the invoice, for example:
If the seller who issued the invoice found errors in it, he has the right to make the necessary adjustments. The buyer does not have this right, but he can point out the error to the invoice issuer and ask for corrections. For this, a special operation is provided - invoice correction.
IMPORTANT INFORMATION! If there are too many errors and correction is difficult, it is easier to issue a damaged document again. This does not contradict the law, since the Tax Code of the Russian Federation does not expressly prohibit replacing a defective invoice with a new document. But sometimes this right will have to be defended in court.
If the corrected invoice was sent to the buyer, he must change the data in the purchase book, because the parameters of the defective invoice or erroneous data were indicated there. To do this, the buyer needs to use an additional sheet from the Book, only to match the tax period of the purchase. On this sheet it is necessary to record the cancellation of a particular invoice and calculate the amount of purchases made before this invoice, thus determining the amount corresponding to the canceled invoice.
The buyer has the right to realize the legal possibility of deducting VAT not only in tax period when he made a purchase: it is only important that the document is registered on time.
Issuing a standard invoice is not the most difficult procedure, however, it may raise some questions for beginners.
The account number can be anything, the main condition is that it goes along an ascending line to the previous ones. At the same time, in cases where, for some reason, the numbering sequence is violated (for example, invoices 21, 22, 23 are followed by 8), this does not threaten exactly any sanctions from regulatory authorities and tax structures. As regards the date, the invoice must be made either immediately on the same day with the delivery of inventory or services, or within a five-day period thereafter.
These lines should be filled in only when it comes to the sale of inventory items (i.e., when providing services or performing work, they must be marked with a dash). When it comes to buying and selling, if the shipper is the seller of the goods, then you can either duplicate the address in full, or briefly mark it with two words “the same”. But the address of the consignee must be indicated in full and without fail, including the postal code, office or warehouse number and telephone number.
The ruble is coded with the numbers 643.
The next part of the document contains a table that includes the main indicators of the transaction.
At the end of the invoice signed by the head of the company(director or CEO), as well as Chief Accountant . If it is the same person, the signature should be duplicated.
Adjustment invoice- a document created in situations where there have been any changes in the contract between the parties in terms of the cost or quantity of goods supplied, services performed or work performed. Its form is clear enough, but some points need clarification.
At the beginning is the standard information:
All data must be similar to the registration papers of companies.
Below is the table, first column which refers to the name of the object of the contract (goods or services) of the line in the second commit the changes made. AT columns 2 and 2a units of measurement are entered (in the form of an OKEI code and words), then the total volume of products or services and their price per unit of measurement. This information may be identical to the original invoice or updated, in accordance with the new terms of the contract. Then there are columns relating to the cost: first, the values \u200b\u200bthat were in the previous invoice are entered here, then the edited values. After that, in the lines “increase” or “decrease”, the difference indicator is entered in the form of a specific figure. In a summary line called "Total" summarized figures are put for all changed positions of goods or services.
Finally the document is signed by responsible employees(head of the company and accountant).
In order for the buyer to be able to deduct VAT in the manner prescribed by Ch. 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, as well as give a sample of filling it out.
The invoice form, as well as the procedure for filling it out, were approved by Government Decree No. 1137 of December 26, 2011 (clause 8, article 169 of the Tax Code of the Russian Federation).
Last changes were entered into the form in 2017.
From 07/01/2017, the invoice form was replenished with the requisite “Identifier government contract, contracts (agreements)” (Government Decree No. 625 dated May 25, 2017). On line 8 of the invoice, you must indicate the identifier of the state contract for the supply of goods (performance of work, provision of services), the contract (agreement) for the provision of federal budget legal entity subsidies, budget investments, contributions to the authorized capital. In the absence of such information, a dash is inserted in line 8.
And from 10/01/2017, the invoice form is applied (Government Decree No. 981 dated 08/19/2017), which involves both adjusting the names of line 8 and column 11 of the invoice, and adding a new column 1a to the form. In addition, lines 2a and 6a must be indicated as they are given in the Unified State Register of Legal Entities (EGRIP).
Column 1a "Code of the type of goods" indicates the code of the type of goods in accordance with the TN VED of the EAEU. Data are indicated for goods exported outside the territory of the Russian Federation to the territory of a state - a member of the EAEU. In the absence of information in column 1a, a dash is put.
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 customs procedure for a free customs zone on the territory of the Special Economic Zone in the Kaliningrad Region. For more information on the format in which to indicate the number of the customs declaration on the invoice, we told in our separate.
Below is the invoice form valid from 01.10.2017.
Invoice: form in Excel
Please note that the preparation of an invoice in the 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.
The procedure for filling out the invoice, in addition to the small adjustments indicated above, has not changed significantly recently. The rules for filling out an invoice are given in Appendix No. 1 to Government Decree No. 1137 of December 26, 2011.
How create an invoice online? Try the service site. It is easy to create an Invoice, print it or send it to e-mail. You can also create an Invoice, TORG-12 and Act. Try it right now without registration: Demo-login.
Invoice is a document serving as the basis for the buyer to accept the goods (works, services) presented by the seller, property rights(including a commission agent, an agent who sells goods (works, services), property rights on their own behalf) deductible tax amounts.
Invoices are the basis for accepting tax amounts presented to the buyer by the seller for deduction.
Form of Invoice changed from 01.10.2017, a new column "Product type code" has been added.
Form of Invoice changed from 01.07.2017, a new line "Identifier of the state contract, contract (agreement)" has been added.
The invoice can be printed both horizontally and vertically. There are no established norms for the layout of the sheet when printing the Invoice, therefore it can be printed in landscape or book format. It all depends on the capabilities of the program and on the print settings.
There is a unified form of the Invoice, approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137.
The invoice is created in duplicate, one for the seller and one for the buyer.
When filling out the Invoice, you must follow the rules and indicate all the data in accordance with the constituent documents. An invoice filled out with violations or missing data is not recognized tax authorities and does not apply to VAT deductions.
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 you fill out these two columns when drawing up an invoice for services, then this will not be a mistake. In this case, this information will be additional information to required details and cannot serve as a basis for refusing to deduct VAT.
Table with a list of goods and services is filled with data according to the column headings.
Total payable- the sums of the numbers in columns No. 5, 8 and 9 are summed up.
The lower part contains the signatures of the responsible persons:
In organizations, in addition to the head and chief accountant, an "other" authorized person can sign, but only with a valid intra-organizational order with the right to sign accounting documents.
An individual entrepreneur signs in only one column Individual entrepreneur.
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, it is not necessary to issue Invoices, keep registers of received and issued Invoices, purchase books and sales books. Changes were made to paragraph 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 VAT 0% and "Without VAT" are not the same rate, and each is applied according to its purpose. When making transactions with a zero rate, the indication of VAT 0% in the Invoice is mandatory.
Thus, it is not necessary 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 state institutions. Due to the specifics of their work, the Treasury cannot make a payment without presenting an Invoice.
Imprint of the stamp on the invoice On the invoice no stamp is placed. Place for printing not provided in the approved unified form.
How many pages is the invoice printed on?? An invoice can be printed on multiple sheets. There are no restrictions on the number of sheets, therefore, if the list of goods and services does not fit on one sheet, then they can be continued on the second, third and subsequent sheets.
