An invoice is issued. When is an invoice issued? Invoices are issued for specified transactions

The deadline for issuing an invoice by the seller is clearly defined in the Tax Code of the Russian Federation, but questions about it constantly arise. Let's try to understand the reasons for this, and also study the possible consequences of violating the deadline for issuing an invoice.

Procedure and deadlines for issuing invoices in 2019

The period for issuing an invoice is 5 calendar days, counted from the date of the event in connection with which the invoice is issued (clauses 1 and 2 of article 6.1, clause 3 of article 168 of the Tax Code of the Russian Federation), that is:

• shipments;
• advance receipts;
• changes in the quantity or price of goods shipped.

Is the day of shipment, receipt of advance payment, etc. considered when determining this 5-day period, see.

The Tax Code of the Russian Federation does not establish deadlines for issuing an invoice in other situations requiring its preparation.

At the same time, according to general rule an invoice is issued for each event separately, but it is also possible to draw up one document for all shipments made to one buyer during the day (letter of the Ministry of Finance of Russia dated May 2, 2012 No. 03-07-09/44). If the shipment is continuous (energy resources, rent), then the invoice, as well as the shipping document, can be issued once per month or quarter (letter of the Ministry of Finance of Russia dated September 13, 2018 No. 03-07-11/65642, dated 06/25/2008 No. 07-05-06/142 and dated 02/17/2009 No. 03-07-11/41).

In the first two cases (for shipment and advance payment), a regular invoice is drawn up, and in the third case (for a change in quantity or price), an adjustment invoice is drawn up.

To learn how the requirements for the form and rules for filling out an invoice have changed since 01/01/2019, read the material “New invoice from 01/01/2019: download the form” .

The main question: when is it better to issue an invoice?

The main question that arises in connection with the period allotted for issuing an invoice is the question of whether this period corresponds to the date indicated in the document. You usually have to choose from two options:

1. The invoice is issued on the same date on which the shipping documents were issued or the advance was received. A 5-day period is needed here in order to create and sign it.
2. An invoice can be issued on any date within 5 days from the date of shipment or receipt of advance payment. That is, the dates of the invoice and the supporting documents with which it is associated do not match.

It is better to issue an invoice on the same date as the supporting documents for the following reasons:

1. The entire set of documents for a specific shipment will be very convenient to use. For individual documents, it will contain the same dates and totals.
2. There will be no problems with accounting for VAT at the junction of periods when the shipment was made in one quarter, and the invoice for it is dated the next. Moreover, this problem will primarily affect the supplier himself, since he will reflect the sales in accounting in one quarter, and the VAT document will relate to another. At the same time, in the accounting program, the invoice will automatically, based on the date of creation of the VAT, go into the sales book of another quarter, and if you manually adjust the date of entry in the book, the program may refuse to record there a document dated later than the quarter of shipment.
3. Advance invoices, the date of which will coincide with the date of receipt of money, will be convenient to use.
4. The date of the adjustment invoice will coincide with the date of signing the agreement to change the quantity or price of the goods, which will also make it easier to work with these documents.

The need to match the dates of documents drawn up during mediation activities is indicated in Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137.

Consequences of violating the deadline for issuing an invoice

The current legislation does not provide for penalties for violating the deadline for issuing an invoice (letter of the Ministry of Finance of Russia dated February 17, 2009 No. 03-07-11/41).

However, if the 5-day deadline is violated at the junction of tax periods, then the Federal Tax Service may try to punish the seller for the lack of an invoice under paragraphs. 1 and 2 tbsp. 120 of the Tax Code of the Russian Federation, charging him a fine of 10,000 (for a single violation) to 30,000 rubles. (for systematic violations). To avoid this, it is better to do a document issued late, indicating the correct date, even at the expense of the numbering sequence. If the consequence of issuing an invoice in a different tax period is an understatement tax base, then the fine may be 20% of the amount of unpaid tax, but not less than 40,000 rubles. (clause 3 of article 120 of the Tax Code of the Russian Federation). That is, before drawing up a tax return, it is necessary to reconcile and link the accounting figures for sales and the tax related to it with similar data in the sales book. This will allow you to identify missing documents and complete them before submitting reports.

The buyer for whom it is intended and who will hasten the supplier to provide it is interested in the timely receipt of the invoice. At the same time, violation of the deadline for issuing an invoice by the seller will not be an obstacle to deducting VAT.

Results

The Tax Code of the Russian Federation establishes a 5-day period (in calendar days) for issuing an invoice, tying its countdown to the date of the event in connection with which the issuance takes place. At the same time, the question remains open about the specific creation date indicated in the invoice: either it coincides with the date of the event or not. For a number of reasons, it should be considered preferable to draw up a set of documents related to the same event, on the same date.

Invoice purpose. General procedure for compilation

According to paragraph 1 of Article 169 of the Tax Code of the Russian Federation check-texture is a document that serves as the basis for accepting the presented amounts for deduction. Accordingly, in the absence accounts-textures or its improper registration, the organization is deprived of the opportunity to offset from the budget the value added tax paid to the supplier of goods (products, works, services). Please note that this is the only purpose accounts-textures. It is not the basis for accepting material assets (works, services) for accounting or tax accounting.

Invoice deadline

In accordance with paragraph 3 of Article 168 of the Tax Code of the Russian Federation, when selling goods (work, services) taxpayer value added tax must issue an invoice to the buyer no later than five days counting from the date of shipment of goods (performance of work, provision of services).

According to the Russian Ministry of Finance, expressed in letter No. 03-04-08/45 dated July 26, 2004, it follows from this norm of the Tax Code of the Russian Federation that determining the period for issuing an invoice by the seller of goods (works, services) is directly related to the date of shipment of these goods (performance of work, provision of services) and does not depend on the adopted taxpayer accounting policy for tax purposes with value added tax.

As noted in the letter of the Ministry of Taxes of the Russian Federation dated May 21, 2001 No. VG-6-03/404 “On the use of invoices when calculating value added tax”, when issuing invoices should be consideredfeatures of the conditions for concluding supply contracts, accounting and settlements for the shipment of goods (provision of services) in certain industries, associated with continuous long-term supplies to the same buyer, such as:

• continuous supply of goods and provision of transportation services to the same buyers of electricity, oil, gas;
• provision of telecommunication services, banking services;
• daily multiple sales to one buyer of bread and bakery products, perishable food products, etc.

In these cases, as reported in the said letter, it is allowed to draw up invoices in accordance with the terms of the supply agreement concluded between the seller and the buyer of goods (services), acts of reconciliation of completed deliveries and issuing invoices to buyers simultaneously with payment and settlement documents, but at least once a month and no later than the 5th day of the month following the previous month.

Mandatory invoice details

According to paragraph 2 of Article 169 of the Tax Code of the Russian Federation, invoices compiled and issued in violation of the procedure established by paragraphs 5 and 6 of the Tax Code of the Russian Federation of this article cannot be the basis for accepting tax amounts presented to the buyer by the seller for deduction or reimbursement. At the same time, it is noted that failure to comply with the requirements for the invoice, not provided for in paragraphs 5 and 6 of Article 169, cannot be grounds for refusing to accept for deduction the tax amounts presented by the seller.

Mandatory details which must be indicated in the invoice are given in paragraph 5 of Article 169 of the Tax Code of the Russian Federation. According to the specified norm of the Tax Code of the Russian Federation in the invoice must be indicated:

1. serial number and date of issue of the invoice;
2. name, address and taxpayer and buyer identification numbers;
3. name and address of the shipper and consignee;
4. number of the payment and settlement document in case of receiving advance or other payments for upcoming deliveries of goods (performance of work, provision of services);
5. name of the goods supplied (shipped) (description of work performed, services provided) and unit of measurement (if it is possible to indicate it);
6. quantity (volume) of goods (work, services) supplied (shipped) according to the invoice, based on the units of measurement adopted for it (if it is possible to indicate them);
7. price (tariff) per unit of measurement (if it is possible to indicate it) under the agreement (contract) excluding tax, and in the case of using state regulated prices (tariffs) that include tax, taking into account the amount of tax;
8. the cost of goods (work, services) for the entire quantity of goods supplied (shipped) according to the invoice (work performed, services rendered) without tax;
9. the amount of excise duty on excisable goods;
10. tax rate;
11. the amount of tax imposed on the buyer of goods (works, services), determined based on the applicable tax rates;
12. the cost of the total quantity of goods supplied (shipped) according to the invoice (work performed, services rendered), taking into account the amount of tax;
13. country of origin of the goods;
14. number of the cargo customs declaration.

All these details are present in the form of an invoice, approved by Decree of the Government of the Russian Federation of December 2, 2000 No. 914 “On approval of the Rules for maintaining journals of received and issued invoices, purchase books and sales books when calculating value added tax” in edition of the Decree of the Government of the Russian Federation of February 16, 2004 No. 84 (hereinafter referred to as the Rules).

Arbitration practice shows that the requirement of the Tax Code of the Russian Federation for mandatory compliance with the procedure for issuing invoices established by paragraphs 5 and 6 of Article 169 should not be approached formally. When checking the correctness of invoices, the specifics of the concluded contracts must be taken into account. Thus, in the resolution of January 16, 2002 No. KA-A40/8023-01, the Federal Arbitration Court of the Moscow District indicated that when performing not just any individual operation within the framework of one delivery, but the implementation of a complex of inextricably linked operations (in particular, this refers to operations for the provision and payment of a single service for sending cargo and processing transportation), the requirement to indicate the unit of measurement, quantity and price per unit in the invoice is formal, since such details cannot be indicated in the invoice - invoice due to lack of necessary information. In this case, to confirm the information specified in the invoice and the validity of the amounts of value added tax declared for deduction, it is sufficient to have the relevant documents attached to the invoice (in particular, receipts containing a detailed calculation of the fee for the transportation of goods, and etc.).

Let's take a closer look at the procedure for filling out some of the invoice details.

Name, address, TIN, checkpoint. In accordance with subparagraph 2 of paragraph 5 of Article 169 of the Tax Code of the Russian Federation, the invoice must indicate the name, address and identification numbers of the taxpayer and the buyer. Please note that this norm of the Tax Code of the Russian Federation does not contain requirements about what address of the taxpayer and the buyer should be indicated in the invoice - legal or factual and therefore this circumstance cannot affect the provision of a tax deduction (see resolution of the Federal Arbitration Court of the Moscow District dated May 15, 2003 No. KA-A40/2659-03).

Decree of the Government of the Russian Federation dated December 2, 2000 No. 914, as amended on February 16, 2004 No. 84, contains a requirement to indicate the reason for registration code (KPP) in the invoice. The Russian Ministry of Finance believes that such a requirement does not contradict current legislation (letter of the Russian Ministry of Finance dated July 29, 2004 No. 03-04-14/24). However, it should be noted that paragraph 5 of Article 169 of the Tax Code of the Russian Federation contains a closed list of details that must be indicated in the invoice, and the reason for registration code is not named there.

Unit of measurement, price per unit of measurement. It should be borne in mind that such invoice details as “unit of measurement” and “price (tariff) per unit of measurement” are filled in only if it is possible to indicate them. At the same time, the Tax Code of the Russian Federation does not provide for the mandatory affixing of dashes in case of failure to indicate certain information in the invoice (letter of the Department of the Ministry of Taxes of Russia for Moscow dated January 9, 2004 No. 24-11/01046 based on the letter of the Ministry of Taxes of Russia dated December 2, 2003 No. 03-1-08/3487/14-AT605).

Country of origin of the product. According to paragraph 5 of Article 169 of the Tax Code of the Russian Federation, information about the country of origin of the goods (column 10 of the invoice) and the number of the cargo customs declaration (column 11) are indicated only in relation to goods whose country of origin is not the Russian Federation. Meanwhile, as, in particular, it is reported in the letter of the Department of the Ministry of Taxes of Russia for Moscow dated December 23, 2003 No. 24-11/71015 “On filling out invoices”, the supplier’s indication in column 10 “Country of origin” of the invoice country of origin of the goods “Russia” is not a violation when filling out an invoice.

Signatures. Clause 6 of Article 169 of the Tax Code of the Russian Federation establishes that an invoice is signed by the head and chief accountant of the organization or other persons authorized to do so by an order (other administrative document) for the organization or a power of attorney on behalf of the organization. However, the invoice form as amended on February 16, 2004 No. 84 provides for decoding last name, first name, patronymic of the manager, chief accountant or individual entrepreneur. Please note that Article 169 of the Tax Code of the Russian Federation does not contain instructions on deciphering the signatures of the manager and chief accountant. Accordingly, as noted in the resolution of the Federal Arbitration Court of the Moscow District dated August 21, 2002 No. KA-A40/5550-02, the absence of deciphering the signatures of officials cannot be considered a violation of the procedure for issuing invoices.

The Russian Ministry of Finance has a different point of view on this matter. In letters dated April 5, 2004 No. 04-03-1/54 “On the requirements for filling out invoice details” and dated June 16, 2004 No. 03-03-11/97 it is reported that for the purpose of identifying persons, in fact invoice signers, after the signature, you must indicate the surname and initials of the person, who signed the corresponding invoice and the conclusion is drawn that the VAT amounts indicated in the invoice, which does not contain transcripts of the signatures of the head and chief accountant of the organization or individual entrepreneur, should not be accepted for deduction.

Shipper and consignee. It is not a violation of the procedure for issuing invoices to indicate in column 3 “Consignor and his address” the words “aka” if the consignor is the seller of the goods, and information about the seller is contained in columns 2, 2a, 2b (resolution of the Federal Arbitration Court of the Moscow District dated August 21, 2002 No. KA-A40/5550-02), as well as non-filling of the “shipper” and “consignee” columns if there are no such entities (resolution of the Federal Arbitration Court of the Moscow District dated August 21, 2002 No. KA-A40/5535 -02).

Making corrections to an invoice

Taxpayers should be aware that if they make errors when filling out invoices, they can contact the supplier with a request to correct the deficiencies or replace the incorrect invoice.

The resolution of the Federal Arbitration Court of the North-Western District dated September 30, 2002 No. A56-15528/02 states that neither Article 169 of the Tax Code of the Russian Federation, nor other articles of Chapter 21 of the Tax Code of the Russian Federation do not prohibit making changes on an incorrectly issued invoice or replace such an invoice on issued in in the prescribed manner. In this case, confirmation of the elimination of deficiencies can be a letter from the supplier indicating the reasons for the inaccuracies (operator inattention, failure of the computer program, etc.), an act drawn up by the supplier and the buyer on making corrections to invoices, in the preparation of which inaccuracies were made , indicating that invoices containing incorrect information are considered invalid by the parties and must be replaced.

At the same time, the resolution of the Federal Arbitration Court of the Moscow District dated June 19, 2003 No. KA-A40/3897-03 notes that incorrect indication by the supplier of its details, in particular such as TIN, cannot affect the provision of a deduction for value added tax, since the buyer cannot be held responsible for the inaccuracy of the information reflected in the invoices drawn up by the suppliers of goods, the conscientious performance by them of their duties as a taxpayer.

The procedure for drawing up invoices for the sale of goods
through separate divisions of the organization

The procedure for processing and issuing invoices by separate divisions of the organization is explained in letters of the Ministry of Finance of Russia dated June 16, 2004 No. 03-03-11/95 and the Department of the Ministry of Taxes of Russia for Moscow dated September 2, 2004 No. 24-11/57126.

The letter from the Russian Ministry of Finance notes that in accordance with Article 143 of the Tax Code of the Russian Federation taxpayers value added tax organizations are recognized. Separate divisions of organizations are not taxpayers of value added tax. Therefore, in the case of sales of goods (performance of work, provision of services) through separate divisions, invoices may issued to customers by separate divisions on behalf of the organization. In this case, in line 2b of the invoice, which indicates the individual taxpayer number and his registration reason code (KPP), the KPP of the corresponding separate division must be indicated.

The letter from the Department of the Ministry of Taxes and Taxes of Russia for Moscow also notes that in line 2 of the invoice the full or abbreviated name of the taxpayer-seller is indicated in accordance with constituent documents, in line 2a - the location of the taxpayer-seller in accordance with the constituent documents (i.e., the name and address of the organization), in line 3 - the full or abbreviated name of the real shipper.

Preparation of invoices when receiving advances

In accordance with paragraph 18 of the Rules upon receipt Money in the form of advance or other payments for upcoming deliveries of goods (performance of work, provision of services), the seller draws up an invoice, which is registered in the sales book.

According to subparagraph 1 of paragraph 1 of Article 162 of the Tax Code of the Russian Federation, the tax base for value added tax increases by the amount of advance or other payments received for the upcoming supply of goods, performance of work or provision of services.

Tax for added value based on advances received is determined by calculation. In paragraph 4 of Article 164 of the Tax Code of the Russian Federation, which determines the procedure for calculating tax on the amounts of advances received, the specific amount of the tax rate that should be applied to advances received is not established, but only the procedure for its calculation is given: the estimated tax rate is defined as a percentage of the tax rate (10 or 18 percent depending on the type of product), to the tax base taken as 100 and increased by the corresponding tax rate.

This may raise the question of what tax rate should be indicated on the invoice issued upon receipt of the advance payment.

In accordance with the order of the Ministry of Taxes of the Russian Federation dated November 20, 2003 No. BG-3-03/644 “On approval of forms of declarations for value added tax”, when reflecting the amounts of advance payments in the declaration for value added tax, the tax rate of 18/118 or 10/110 percent. Accordingly, invoices issued upon receipt of advances should indicate the same rate.

According to the letter of the Ministry of Finance of Russia dated August 25, 2004 No. 03-04-11/135, since, on the basis of paragraph 4 of Article 164 of the Tax Code of the Russian Federation, upon receipt of funds in the form of advances or other payments for upcoming deliveries of goods (performance of work, provision of services) tax amount for added value determined by calculation method, when preparing an invoice for advances received this tax amount is reflected in column 9 “Cost of goods (work, services), total including tax”, and column 5 “Cost of goods (work, services), total excluding tax” is not filled in.

Accordingly, when registering in the Sales Book invoices drawn up by the taxpayer-seller upon receipt of advances for upcoming deliveries of goods, performance of work or provision of services, column 5a “Sales cost without VAT” of the Sales Book is not filled in.

In accordance with paragraph 13 of the Rules, when shipping goods (works, services), invoices for the amount of the advance received, issued and registered by sellers in the Sales Book, are registered in the Purchase Book in order to determine the amount of value added tax to be deducted.

In connection with the above, in the opinion of the Ministry of Finance of Russia, set out in a letter dated August 25, 2004, in column 5 “Name of the seller” of the Purchase Book, the name of the seller of goods (works, services) who paid the value added tax to the budget on the advance payments received should be indicated. payments.

Procedure for issuing invoices
when selling goods (works, services) for cash

In accordance with paragraph 7 of Article 168 of the Tax Code of the Russian Federation, when selling goods for cash by organizations (enterprises) and individual entrepreneurs retail and public catering, as well as other organizations, individual entrepreneurs performing work and providing paid services directly to the population, requirements for the preparation of settlement documents and issuance of invoices are considered completed if the seller issued a cash receipt to the buyer or other document of the established form. According to the letter of the Ministry of Taxes and Taxes of Russia dated October 10, 2003 No. 03-1-08/296311-AL268 “On the procedure for issuing invoices and tax deductions for value added tax in connection with the adoption of the Federal Law of May 22, 2003 No. 54- Federal Law" (hereinafter referred to as the Letter of the Ministry of Taxes of Russia), this norm of the Tax Code of the Russian Federation regarding the sale of goods by retail trade organizations is applied only if these goods are purchased for use not related to business activities, since in accordance with Article 492 of the Civil Code of the Russian Federation under a retail purchase agreement - sales, a seller engaged in business activities of selling goods at retail undertakes to transfer to the buyer goods intended for personal, family, home or other use not related to business activities.

Therefore, if the buyer, according to the submitted power of attorney, acts on behalf of legal entity or if the buyer is an individual entrepreneur who has presented a certificate of state registration (i.e. the goods are purchased for use related to business activities), taxpayers(organizations and individual entrepreneurs) obliged issue invoices to buyers in accordance with the procedure established by the Tax Code of the Russian Federation.

In this case, the buyer is issued a cash receipt simultaneously with the invoice. This follows from Article 5 of the Federal Law of May 22, 2003 No. 54-FZ “On the use of cash register equipment when making cash payments and (or) payments using payment cards,” according to which organizations (with the exception of credit institutions) and individual entrepreneurs using cash register equipment are required to issue printed documents to buyers (clients) when making cash payments and (or) payments using payment cards cash register equipment cash receipts. The Ministry of Taxes and Taxes of Russia in the above letter draws attention to the fact that the scope of regulation of the Law on CCP is cash cash settlements, regardless of who makes purchases (orders services) and for what purposes, i.e. Cash register machines can also be used in cases where cash payments are made with an individual entrepreneur or organization (buyer, client).

In accordance with paragraph 16 of the Rules, sellers maintain a sales book intended for registering invoices (control tapes of cash register equipment, strict reporting forms for the sale of goods (performance of work, provision of services) to the public), compiled by the seller when performing transactions recognized as objects which are subject to value added tax, including those not subject to taxation (exempt from taxation). Invoices issued by sellers when selling goods (performing work, providing services) to organizations and individual entrepreneurs for cash, are subject to registration in the sales book. In this case, the readings of the control tapes of cash register equipment are recorded in the sales book without taking into account the amounts indicated in the corresponding invoices.

According to paragraph 21 of the Rules, sellers performing work and providing paid services directly to the public without the use of cash register equipment, but with the issuance of strict reporting documents in cases provided for by law Russian Federation, register in the sales book instead of invoices documents of strict reporting, approved in the prescribed manner and issued to customers, or summary data of documents of strict reporting based on an inventory compiled based on sales results for the calendar month.

An invoice is a document confirming the provision of work or services, the issuance of products, as well as their cost.

In Russian accounting, this type of document is intended to introduce tax accounting VAT (value added tax). The procedure, deadlines, requirements for filling out, and application of invoices are enshrined in the Tax Code of the Russian Federation (TC RF).

The invoice is filled out by the counterparty who carries out sales or provides services, as well as fulfills the requirements for paying VAT to the state budget. At the same time, this document serves as the basis for the recipient’s acceptance of products and services from the seller, as well as the amount of VAT, taking into account their deduction.

Registration requirements

Issuing invoices implies the presence of mandatory information in the document:

• names and details of both counterparties to the transaction;
• list of products issued or services provided;
• availability of prices for each item;
• total cost;
• tax rate and amount.

The VAT taxpayer, on the basis of received invoices, keeps records in the “Purchases Book”, and based on the issued documents, corresponding entries are made in the “Sales Book”.

Invoices can be issued both in paper form and electronically. It turns out that enterprises have the right to submit these documents in electronic form, but only with the mutual consent of both parties to the contract. Here, the condition is still met that there is compatible technical equipment for accepting and processing invoices that comply with the established format and procedure.

Submission deadlines

Tax Code of the Russian Federation in paragraph 3 of Art. 168 regulates the period for issuing an invoice, which is 5 calendar days from the date of:

• receiving partial or full payment for the performance of work, services, purchase of products or assignment of rights to property;
• issuing products, providing services, works, vesting rights to property.

Moreover, the five-day period is counted starting from the day following the day of issue of goods, provision of services, work, and vesting of property rights. In Art. 6.1 of the Tax Code of the Russian Federation also stipulates that if the last day of the calculated period falls on a weekend or holiday, then the end of the period is postponed to the next working day that follows this one.

It is possible for the seller to issue an invoice once for all goods sold at the end of a month.

Here, however, it must be taken into account that such a privilege is given to enterprises that operate in areas that produce uninterrupted regular supplies to one counterparty.

Examples of such situations are:

• uninterrupted provision of services or sales of goods related to the transportation of energy resources (light, gas, oil, etc.);
• provision of telecommunication services;
• sale of food products, which takes place every day in multiple quantities.

In such cases, the date for issuing the invoice by the seller is set no later than the fifth day of the month following the previous one. The preparation and registration of these documents in the “Sales Book” is carried out according to the quarter in which the products were sold or services were provided.

In order to avoid questions about the timing of presentation of invoices, contracts for supplies or services are concluded between two counterparties, indicating the procedure and timing for issuing this documentation.

Responsibility for violation of deadlines

The legislation of the Russian Federation does not provide for liability for violation of the deadlines for issuing an invoice. Only the organization has the possibility of receiving a fine for the absence of these documents. This issue is regulated by Art. 120 of the Tax Code of the Russian Federation.

However, we should not forget that the inspector conducting the inspection will be able to fine the company for violating compliance with deadlines at the junction of two taxable periods. That is, if the date of issuing the invoice does not fall on the due date, at the end of the current tax payment period, but is issued at the beginning of the next one, then the authorized person may interpret this as the absence of this document.

Nuances of the procedure for issuing invoices

The procedure for issuing invoices makes it possible to present this document once in cases where several batches of products were delivered to the same counterparty within five calendar days, although there were no uninterrupted deliveries during the month. That is, it turns out that if the period of five days from the moment of the first shipment of the goods is not missed, then one invoice is allowed to be issued for this period. But at the same time, the contract must provide for daily reusable deliveries of products to the details of the same buyer.

There are cases, sometimes the shipment is carried out before payment for it is made, then the question arises: “When is the invoice issued?” In this situation, the document must be presented within five calendar days, which are counted from the moment of shipment of the product. According to clause 3 of Art. 168 of the Tax Code of the Russian Federation, it does not matter the day on which ownership was transferred to the buyer.

As for the work and services performed, an invoice for services cannot be presented until they are provided. But not when the purchasing company makes an advance payment for the performance of work (services).

The arguments that will allow the selling company to issue an invoice before the provision of services (at the time of signing the contract) and in the absence of an advance payment are that the supplier companies have no fundamental deadlines for submitting this documentation.

The simultaneous receipt of an invoice by the buyer is a prerequisite for deducting VAT, that is, early receipt does not affect the fulfillment of this condition.

The presence of an invoice is due to the need to prove the right to a tax deduction. When selling goods and services, VAT is charged through the creation of this document.

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When is it legal to issue an invoice in 2019? The purpose of the invoice is determined by tax law.

The document confirms the possibility of using tax deduction. But in some situations it is not necessary to issue such an invoice.

But certain formalities must be observed. When is the generation of an invoice required by law in 2019?

Basic moments

An invoice serves as the basis for obtaining a VAT deduction when purchasing goods or receiving services.

On the territory of the Russian Federation, issuing invoices is considered immutable for entities acting as payers of value added tax.

This norm is legally justified in. Legislatively, this document becomes the basis for registering material assets.

However, the use of this form goes beyond the limits established by the standard.

An invoice is used by tax agents and other participants in business relations. According to accounting rules, the account is included in the main VAT reporting forms.

In 2019-2017, the form adopted is subject to use, taking into account the modifications from 2014.

Both the traditional form of the document and its electronic version are considered permitted. The requirements regarding the contents of the invoice are quite strict.

A document containing full information about the parties to the transaction, the object of the transaction, its value and other mandatory details is considered valid.

The document strictly highlights the indirect tax and displays the rate used.

Failure to comply with this condition may result in additional charges or refusal to return overpaid funds.

An invoice is one of the justifications. Such documentation should be stored in the organization’s archives.

Definitions

An invoice is a special form that reflects the names of the items being sold, their quantity and cost, data of the parties, and the currency used.

When filled out, the total cost amount is indicated. If the seller is a VAT payer, then the amount of this tax is highlighted.

It also displays who shipped the goods and who accepted them. In general, the use of an invoice when purchasing goods is considered essential.

But it is allowed to conclude an agreement with an organization specifying the working conditions without invoices. In this situation, the presence of such a document is not recognized as mandatory.

The invoice confirms the validity of the shipment commodity values or provision and their exact cost.

When is an invoice issued before or after payment? The document is presented by the seller to the buyer after the latter finally accepts the goods or services.

The invoice is signed by the head of the organization and the chief accountant or authorized persons, indicating the necessary details.

Article 169 of the Tax Code distinguishes three types of invoices:

Purpose of the document

The purpose of the document is to account for VAT. This invoice is drawn up according to the established template by the seller if he is responsible for paying VAT to the budget.

For the buyer, the invoice form acts as an argument for deducting tax amounts.

When considering the purpose of an invoice, two fundamental goals can be distinguished:

• recording the fact of transfer of goods or performance of services;
• confirmation of the amount of VAT paid for its further offset.

The Tax Code specifies the following essential account details:

• serial numbering of the document and the exact date of its creation;
• data of the parties – names, addresses, identification numbers;
• number of the payment document when transferring an advance or other payment on account of a future delivery;
• the name of the transferred goods or specified services;
• quantity of the transaction object in units of measurement;
• cost of one unit;
• total transaction value;
• the amount of excise tax on excisable goods;
• tax rate;
• the tax amount presented to the buyer and calculated based on the applicable rate;
• country of origin of the product;
• numbering of the customs declaration.

The legislative framework

By law, an invoice is recognized as the main document for VAT. All aspects regarding account registration are given in Article 169 of the Tax Code of the Russian Federation.

The buyer, who is a value added tax payer, must receive this invoice from the seller to obtain the right to tax deduction.

At the same time, the presence of such a document does not become evidence of the transfer of goods or provision of services.

For this purpose, either an acceptance certificate is applicable.

An invoice is not considered primary documentation, since it does not contain all the mandatory features reflected in the Tax Code of the Russian Federation.

A similar point of view is also present in.

Since October 2014, taxpayers under OSNO have gained the opportunity not to present invoices to VAT defaulters. Why is it necessary to formalize a proper agreement in writing in advance?

When preparing the primary documentation, the seller allocates the amount of VAT, just as the buyer does when registering.

When selling goods/services to the population, a situation also arises when an invoice is not issued. This provision is given in paragraph 7 of Article 168 of the Tax Code.

VAT defaulters must generate invoice data when they:

• become tax agents;
• play the role of intermediaries.

In such circumstances, the tax evader submits a VAT return and pays the tax amount to the budget.

Entities exempt from paying VAT for the reasons listed in Article 145 of the Tax Code present an invoice without allocating the tax amount. The document is marked “Without VAT” (clause 5 of Article 168 of the Tax Code).

It is also necessary to take into account this nuance - when a proper bilateral agreement is drawn up by persons who do not pay VAT or are exempt from paying it, invoices are not generated.

But some taxpayers who have chosen the “income minus expenses” regime have the right to add VAT to expenses ().

And without an invoice, if you sign an agreement not to use it, difficulties may arise during registration.

But this nuance was clarified by the Ministry of Finance in a timely manner. As a documentary basis, when entering information into the expense line, another document can be used, highlighting the total value of VAT.

When is an invoice issued?

There is a predetermined deadline for submitting an invoice. But the legislation does not provide for liability in case of violation of the established deadlines for the transfer of an account.

About changing the terms of the employment contract at the initiative of the employer regarding wages.

To adjust the primary value, a corrected invoice is issued, filled out similarly to the standard form of the document.

An invoice is a serious document that is regulated by the obligations prescribed by current legislation. In any situation, when purchasing or receiving a product or service, the client receives an invoice, a document confirming the transaction.

Registration requirements

The execution and preparation of such a document requires compliance with all regulations and standards; the invoice itself is a document from the supplier indicating details and data.

The account must always be assigned a registration number of both parties, which must match when verified. It is also mandatory to have the date of the transaction.

1. An invoice is needed in order to receive the “minus” value for VAT

The document is always executed on behalf of the owner of the service provider, in the name of the recipient. The details of the supplier and buyer must always be indicated.

The invoice is issued in 2 copies, one of which remains with the client, and the other with the supplier. Each enterprise is required to maintain an open register of accounts in which to enter each form received.

All information on issued and received invoices must be displayed in reports generated for VAT.

2. Total cost

The value of the invoice is regulated by VAT, To do this, the document must be submitted to the tax office on time.

All such documents on deadlines are provided quarterly and can be sent by email, but only with wet stamps and original signatures.

3. Tax rate and amount

Invoices are provided to the tax office to eliminate the total cost of taxation. To do this, you must provide a VAT invoice and multiply the price of the product or service by the general regulated rate - 18% or 10%, depending on the type.

Due to the fact that to exclude the amount for VAT, according to special regime, it must be deducted every quarter and transferred to the budget:

1. 18% is the total bet amount.
2. 10% – special types of goods and services, for example, medicines and drugs, children's products, some types of products.
3. 0% – rare, very individual situations.

Thanks to the specified amount of payment for a product or service, it is possible to clearly calculate the amount of VAT deduction for transactions that will be charged to the supplier. This amount may be specified in the contract, or agreed upon as a monthly payment.

It should be understood that when choosing a certain percentage, the calculated rate will be equal to:

1. 18-188.
2. 10-110.

Some situations are regulated in which organizations are not burdened with the payment of VAT and invoices on a general basis, such as, for example, UTII, simplified tax system.

This rule is prescribed in tax legislation.

But it is always necessary to understand that when issuing an invoice, the supplier and the client undertake to pay the percentage indicated in the form and indicate the transaction and tax in the tax return.

Deadlines for issuing invoices

According to generally established regulations, an invoice must be issued no later than 5 days from the date of conclusion of the sale transaction.

Documents are prepared:

1. From the date of receipt of the advance payment both in full and in installments.
2. When transferring property rights or ownership.
3. From the moment the goods are shipped.

All such obligations are spelled out in the current law, namely, it is clearly stated: 5 calendar days. If the fifth day is a non-working day or a holiday, the day the conditions expire will be considered the next working day. In order to eliminate such troubles, you can draw up such documents directly on the day of shipment.

There are some facts confirming that a document can be generated even before the goods are directly provided or received.

These characteristics include:

1. Documentation of the supplier organization does not depend on the invoice deadline.
2. Liability and penalties for failure to comply with prescribed deadlines are excluded (rare cases).

Who is required to issue an invoice?

An invoice must be issued, without fail, if the supplier or client is:

1. Taxpayers.
2. The organization's activities are carried out on behalf of the owner, who operates under VAT.
3. Are members of the partnership trust management, concessions, etc.
4. Import of goods or across the border (payment of tax payment).

All other precedents are optional for the preparation of such documents, but recommended.

Such documents are required to be executed by the following legal entities:

1. Everyone who is subject to taxes.
2. They pay taxes on the amount of the advance (partial or full).
3. Those who provide goods and services to persons with foreign citizenship.
4. Tenants of municipal property or buyers of state property.

It is worth noting that the invoice must be issued for all products offered, based on the results of the month, and later on the results of the quarter.

This especially applies to enterprises whose shipping activities are carried out monthly or daily.

Who is not required to prepare an invoice?

The legislation specifies characteristics that limit or completely eliminate the need to issue an invoice.

1. Such a document should not be drawn up:
2. Those who do not pay value added tax.
3. Individual entrepreneurs who trade or provide goods and services at retail.
4. Organizations whose activities are related to public catering.
5. Enterprises that provide goods and services for non-cash payments.
6. Some individual special transactions of banks or organizations that are legally exempt from taxes.
7. Some insurance companies.

Pension funds.

Main cases of issuing an invoice

1. The main cases in which an invoice must be issued are the following cases:
2. Systematic shipments of goods or provision of services for the provision of electricity, gas circulation, oil products;
3. Offer of communication services;

Food service activities that occur daily on multiple occasions. Also, in such cases, documentation is completed no later than 5 calendar days of the current month.

The account number must be entered into the registration book exclusively in the current month. All features of the contract must be specified in the documents.

In situations where a supplier ships goods or provides a large number of goods to the same customer within a month, you can issue everything in one invoice.

Nuances of the procedure for issuing an invoice

Documents can be executed electronically, only by mutual agreement of the parties and at the same time, it is necessary to provide in advance the fact that both organizations must maintain the same or compatible technical programs and capabilities. This is due to the need to verify that the invoice is processed in the appropriate manner.

The law does not prescribe in any way the form of agreement for the use of electronic documentation, therefore, business behavior tactics can be used as conditional consent, this could be, for example, oral consent, or a condition specified in the contract. This advice is listed as one of the most important on the official resource of the Ministry of Finance, in order to subsequently avoid misunderstandings.

Moreover, even such an agreement does not exclude the possibility of generating an invoice in writing.(thus no duplicate or written copy will be required).

When issuing invoices electronically, you must follow the recommendations for choosing special operators of electronic document circulation, the list of which is posted on a special portal on the network.

Responsibility for violation of terms for issuing invoices

In order to eliminate various problems and misunderstandings, the need to solve problems in judicial procedure both parties to the contract need to know some features and recommendations for issuing an invoice.

It is worth clearly understanding that by law there are no penalties or liability for failure to comply with strict deadlines for providing an invoice. But this operation is mandatory in order for the buyer to use the opportunity to deduct VAT.

Moreover, if the invoice was issued in advance, this fact will not affect the VAT deduction in any way. The document will be considered active even if it was issued before the provision of the product or service. All such characteristics are prescribed in tax legislation.

In a situation where the date indicated on the documents precedes the moment of shipment, this is not an error or violation, according to the articles of the code and even in arbitration court will not be a reason to deny the deduction.

A fine may be imposed by the tax service, if invoices are missing or not submitted on time, there are no corresponding entries in the registration book.

If the deadlines for submitting invoices are shifted for a certain tax period, nevertheless, inspectors tax service may impose a fine. This may apply to situations where the document was issued at the end of the current period, and the goods were provided at the beginning of the next - this is most often considered a violation. In such a situation, the fine can be at least 10,000 rubles; in case of the same repeated violation, the amount of the fine will be increased to 30,000 rubles.

In addition, some “unscrupulous” entrepreneurs take advantage of the situation with non-invoicing in order to subsequently reduce the amount of the VAT tax base. In such a situation, the fine will be equal to 20% of the debt or at least 40,000 rubles. All amounts of fines are provided for and specified in tax code, in special articles which can be found on official resources.