What does Article 168 of the Tax Code of the Russian Federation recognize as an invoice?
An invoice is recognized as a justification for reflecting transactions related to VAT (accrual, deduction) in accounting and tax accounting. But neither the accounting law of December 6, 2011 No. 402-FZ, nor Ch. 21 of the Tax Code of the Russian Federation do not classify an invoice as a primary accounting document that proves the sale, shipment or transfer of products from one organization to another.
You can find an example of an invoice form in the article “Invoice for services - sample filling in 2020-2021” .
Article 168. The amount of tax presented by the seller to the buyer. Tax Code of the Russian Federation
1. When selling goods (work, services), transferring property rights, the taxpayer (tax agent specified in paragraphs 4, 5 and 5.1 of Article 161 of this Code) is obliged, in addition to the price (tariff) of the goods (work, services) sold, transferred property rights present the appropriate amount of tax for payment to the buyer of these goods (works, services), property rights.
In the event that the taxpayer (tax agents specified in paragraphs 4, 5 and 5.1 of Article 161 of this Code) receives amounts of payment, partial payment for upcoming deliveries of goods (performance of work, provision of services), transfer of property rights realized on the territory of the Russian Federation, the taxpayer (tax agents specified in paragraphs 4, 5 and 5.1 of Article 161 of this Code) are obliged to present to the buyer of these goods (works, services), property rights the amount of tax calculated in the manner established by paragraph 4 of Article 164 of this Code.
The provisions of this paragraph do not apply when selling goods specified in paragraph one of paragraph 8 of Article 161 of this Code, except for the cases provided for in subparagraph 1 of paragraph 1 of Article 164 of this Code, as well as when selling these goods to individuals who are not individual entrepreneurs.
2. The amount of tax presented by the taxpayer (tax agents specified in paragraphs 4, 5 and 5.1 of Article 161 of this Code) to the buyer of goods (work, services), property rights, is calculated for each type of these goods (work, services), property rights as the percentage share of the prices (tariffs) specified in paragraph 1 of this article corresponding to the tax rate.
3. When selling goods (work, services), transferring property rights, as well as upon receiving amounts of payment, partial payment for upcoming deliveries of goods (performance of work, provision of services), transfer of property rights, the corresponding invoices are issued no later than five calendar days , counting from the day of shipment of goods (performance of work, provision of services), from the day of transfer of property rights or from the date of receipt of payment amounts, partial payment on account of upcoming deliveries of goods (performance of work, provision of services), transfer of property rights.
When calculating the amount of tax in accordance with paragraphs 1 - 3 of Article 161 of this Code, tax agents specified in paragraphs 2 and 3 of Article 161 of this Code draw up invoices in the manner established by paragraphs 5 and 6 of Article 169 of this Code.
If the cost of shipped goods (work performed, services rendered), transferred property rights changes, including in the event of a change in price (tariff) and (or) clarification of the quantity (volume) of shipped goods (work performed, services rendered), transferred property rights, the seller issues an adjustment invoice to the buyer no later than five calendar days counting from the date of drawing up the documents specified in paragraph 10 of Article 172 of this Code.
4. In settlement documents, including registers of checks and registers for receiving funds from a letter of credit, primary accounting documents and invoices, the corresponding amount of tax is highlighted as a separate line.
The paragraph became invalid on January 1, 2009. — Federal Law of November 26, 2008 N 224-FZ.
5. When selling goods (work, services) by taxpayers exempted in accordance with Article 145 of this Code from fulfilling the duties of a taxpayer, invoices are drawn up without allocating the corresponding tax amounts. In this case, the corresponding inscription or stamp “Without tax (VAT)” is made on these documents.
When taxpayers sell the goods specified in paragraph one of paragraph 8 of Article 161 of this Code, as well as when receiving payment or partial payment for future deliveries of such goods, the taxpayer draws up invoices, adjustment invoices without taking into account tax amounts. At the same time, in the specified invoices, adjustment invoices, an appropriate inscription is made or a stamp is placed “VAT is calculated by the tax agent.”
6. When selling goods (work, services) to the population at retail prices (tariffs), the corresponding amount of tax is included in the indicated prices (tariffs). At the same time, the tax amount is not indicated on product labels and price tags displayed by sellers.
7. When selling goods for cash by organizations (enterprises) and individual entrepreneurs of retail trade and public catering, as well as other organizations, individual entrepreneurs performing work and providing paid services directly to the population, the requirements established by paragraphs 3 and 4 of this article for registration settlement documents and issuance of invoices are considered completed if the seller issues the buyer a cash receipt or other document of the established form.
Why is an invoice needed?
As noted above, an invoice is important for VAT accounting. It is used to reflect the accrual of VAT and as the main evidence of the right to deduct tax. This allows you to reduce the amount of tax payments to the budget by the VAT payer. The document is drawn up by the contractor for the products shipped by him for further transfer to the buyer (customer). One completed form remains with the seller.
Each invoice must be reflected in the tax accounting registers in chronological order: in the books of purchases and sales. Invoices in the invoice journals are reflected only by intermediaries representing the interests of a third party (customer) on their own behalf. Usually these are agents and commission agents. Entries in these registers are controlled by tax inspectors.
Tax Code of the Russian Federation Article 168. Amount of tax presented by the seller to the buyer
1. When selling goods (work, services), transferring property rights, the taxpayer (tax agent specified in paragraphs 4 and 5 of Article 161 of this Code), in addition to the price (tariff) of the goods (work, services) being sold, transferred property rights, is obliged to present to payment to the buyer of these goods (works, services), property rights the corresponding amount of tax (as amended by the Federal Law of July 22, 2005 N 119-FZ - Collection of Legislation of the Russian Federation, 2005, N 30, Art. 3130).
In the event that the taxpayer receives amounts of payment, partial payment for upcoming deliveries of goods (performance of work, provision of services), transfer of property rights realized on the territory of the Russian Federation, the taxpayer is obliged to present to the buyer of these goods (work, services), property rights the amount of tax calculated in the manner established by paragraph 4 of Article 164 of this Code (paragraph introduced by Federal Law of November 26, 2008 N 224-FZ - Collection of Legislation of the Russian Federation, 2008, N 48, Art. 5519).
2. The amount of tax imposed by the taxpayer on the buyer of goods (work, services), property rights is calculated for each type of these goods (work, services), property rights as a percentage corresponding to the tax rate of the prices (tariffs) specified in paragraph 1 of this article (in as amended by the Federal Law of July 22, 2005 N 119-FZ - Collection of Legislation of the Russian Federation, 2005, N 30, Article 3130).
3. When selling goods (work, services), transferring property rights, as well as upon receiving amounts of payment, partial payment for upcoming deliveries of goods (performance of work, provision of services), transfer of property rights, the corresponding invoices are issued no later than five calendar days counting from the date of shipment of goods (performance of work, provision of services), from the date of transfer of property rights or from the date of receipt of payment amounts, partial payment on account of upcoming deliveries of goods (performance of work, provision of services), transfer of property rights.
When calculating the amount of tax in accordance with paragraphs 1-3 of Article 161 of this Code, tax agents specified in paragraphs 2 and 3 of Article 161 of this Code draw up invoices in the manner established by paragraphs 5 and 6 of Article 169 of this Code.
If the cost of shipped goods (work performed, services rendered), transferred property rights changes, including in the event of a change in price (tariff) and (or) clarification of the quantity (volume) of shipped goods (work performed, services rendered), transferred property rights, the seller issues an adjustment invoice to the buyer no later than five calendar days counting from the date of drawing up the documents specified in paragraph 10 of Article 172 of this Code (paragraph introduced by Federal Law of July 19, 2011 N 245-FZ - Collection of Legislation of the Russian Federation, 2011, N 30, Art. 4593).
(Clause 3 as amended by Federal Law No. 224-FZ of November 26, 2008 - Collection of Legislation of the Russian Federation, 2008, No. 48, Art. 5519)
4. In settlement documents, including registers of checks and registers for receiving funds from a letter of credit, primary accounting documents and invoices, the corresponding amount of tax is highlighted as a separate line.
(Paragraph two has lost force on the basis of Federal Law of November 26, 2008 N 224-FZ - Collection of Legislation of the Russian Federation, 2008, N 48, Art. 5519)
5. When selling goods (work, services), transactions for the sale of which are not subject to taxation (exempt from taxation), as well as when the taxpayer is released in accordance with Article 145 of this Code from fulfilling the duties of a taxpayer, settlement documents, primary accounting documents are drawn up and invoices are invoices are issued without allocating the corresponding tax amounts. At the same time, on the indicated
in documents, an appropriate inscription is made or a stamp is placed “Without tax (VAT)” (as amended by Federal Law No. 57-FZ of May 29, 2002 - Collection of Legislation of the Russian Federation, 2002, No. 22, Art. 2026).
6. When selling goods (work, services) to the population at retail prices (tariffs), the corresponding amount of tax is included in the indicated prices (tariffs). At the same time, the tax amount is not allocated on product labels and price tags issued by sellers, as well as on checks and other documents issued to the buyer.
7. When selling goods for cash by organizations (enterprises) and individual entrepreneurs of retail trade and public catering, as well as other organizations, individual entrepreneurs performing work and providing paid services directly to the population, the requirements established by paragraphs 3 and 4 of this article for registration settlement documents and issuance of invoices are considered completed if the seller issued the buyer a cash receipt or other document of the established form (as amended by Federal Law of December 29, 2000 N 166-FZ - Collection of Legislation of the Russian Federation, 2001, N 1, Art. 18; Federal Law of May 29, 2002 N 57-FZ - Collection of Legislation of the Russian Federation, 2002, N 22, Art. 2026).
For which transactions does the seller issue an invoice to the buyer?
In accordance with paragraph 3 of Art. 168 of the Tax Code, the contractor should formalize the legal relationship with an invoice in the case of:
- actions for the sale of products, works or services, as well as other rights to property;
- transfer from the seller to the buyer of rights to property;
- receipt of partial payment (prepayment, advance payments) to the seller for future deliveries of products from the customer; in this case, the invoice can be presented in one tax period (quarter), and the shipment is made in the next; The buyer can also deduct VAT on partial payments in the current tax period.
It should be noted that the above objects must be subject to VAT from the point of view of tax legislation.
Article 168 of the Tax Code of the Russian Federation. The amount of tax presented by the seller to the buyer
1. When selling goods (work, services), transferring property rights, the taxpayer (tax agent specified in paragraphs 4 and 5 of Article 161 of this Code), in addition to the price (tariff) of the goods (work, services) being sold, transferred property rights, is obliged to present to payment to the buyer of these goods (works, services), property rights the corresponding amount of tax.
In the event that the taxpayer receives amounts of payment, partial payment for upcoming deliveries of goods (performance of work, provision of services), transfer of property rights realized on the territory of the Russian Federation, the taxpayer is obliged to present to the buyer of these goods (work, services), property rights the amount of tax calculated in the manner established by paragraph 4 of Article 164 of this Code.
2. The amount of tax imposed by the taxpayer on the buyer of goods (work, services), property rights is calculated for each type of these goods (work, services), property rights as a percentage of the prices (tariffs) specified in paragraph 1 of this article corresponding to the tax rate.
3. When selling goods (work, services), transferring property rights, as well as upon receiving amounts of payment, partial payment for upcoming deliveries of goods (performance of work, provision of services), transfer of property rights, the corresponding invoices are issued no later than five calendar days , counting from the day of shipment of goods (performance of work, provision of services), from the day of transfer of property rights or from the date of receipt of payment amounts, partial payment on account of upcoming deliveries of goods (performance of work, provision of services), transfer of property rights.
When calculating the amount of tax in accordance with paragraphs 1 - 3 of Article 161 of this Code, tax agents specified in paragraphs 2 and 3 of Article 161 of this Code draw up invoices in the manner established by paragraphs 5 and 6 of Article 169 of this Code.
If the cost of shipped goods (work performed, services rendered), transferred property rights changes, including in the event of a change in price (tariff) and (or) clarification of the quantity (volume) of shipped goods (work performed, services rendered), transferred property rights, the seller issues an adjustment invoice to the buyer no later than five calendar days counting from the date of drawing up the documents specified in paragraph 10 of Article 172 of this Code.
4. In settlement documents, including registers of checks and registers for receiving funds from a letter of credit, primary accounting documents and invoices, the corresponding amount of tax is highlighted as a separate line.
The paragraph became invalid on January 1, 2009. — Federal Law of November 26, 2008 N 224-FZ.
5. When selling goods (work, services) by taxpayers exempted in accordance with Article 145 of this Code from fulfilling the duties of a taxpayer, invoices are drawn up without allocating the corresponding tax amounts. In this case, the corresponding inscription or stamp “Without tax (VAT)” is made on these documents.
6. When selling goods (work, services) to the population at retail prices (tariffs), the corresponding amount of tax is included in the indicated prices (tariffs). At the same time, the tax amount is not allocated on product labels and price tags issued by sellers, as well as on checks and other documents issued to the buyer.
7. When selling goods for cash by organizations (enterprises) and individual entrepreneurs of retail trade and public catering, as well as other organizations, individual entrepreneurs performing work and providing paid services directly to the population, the requirements established by paragraphs 3 and 4 of this article for registration settlement documents and issuance of invoices are considered completed if the seller issues the buyer a cash receipt or other document of the established form.
< Article 167 of the Tax Code of the Russian Federation > Article 169 of the Tax Code of the Russian Federation
The objects of the transaction are not subject to VAT - is it possible not to issue an invoice?
In the economic practice of enterprises, situations may arise when the subject of a transaction is objects that are not subject to taxation, or the parties are organizations that do not pay taxes. In these cases, the absence of an invoice is allowed when registering a sales transaction. Such mutual agreement is best recorded in writing, for example, by specifying it in a concluded contract or by drawing up a separate agreement.
For more information, see “How to refuse invoices if the buyer is a VAT evader.”
When was the new invoice form adopted?
The form of the invoice, the procedure for filling it out and registering it were approved by Government Decree No. 1137 dated November 26, 2011. Changes are regularly made to this resolution, including those related to changes in the form of the invoice. The latest changes to the invoice form came into effect in July 2022.
From 07/01/2021 a new invoice form is in effect, incl. adjustment, as amended by the Decree of the Government of the Russian Federation dated 04/02/2021 No. 534. The update of the form was caused by the introduction of a goods traceability system. All taxpayers are required to use the new form, even if the goods are not included in the traceability system. We provide more information about changes to invoices here.
You can download the new invoice form by clicking on the image below:
ConsultantPlus experts have prepared step-by-step instructions for preparing each line of the updated invoice. To do everything correctly, get trial access to the system and go to the Ready solution. It's free.
You can get acquainted (and download them) with the invoice form relevant in 2022 in the article .
ATTENTION! When selling traceable goods to other organizations and individual entrepreneurs, electronic invoices must be issued. Buyers are required to accept them through an EDI operator, even if they are not VAT payers (Article 169 of the Tax Code of the Russian Federation).
The procedure for issuing and receiving invoices electronically is described in detail in the ready-made solution from ConsultantPlus. Get trial access to the system for free and proceed to the material.
Article 168 (Tax Code of the Russian Federation) of the Tax Code of the Russian Federation. The amount of tax presented by the seller to the buyer
1. When selling goods (work, services), transferring property rights, the taxpayer (tax agent specified in paragraphs 4, 5 and 5.1 of Article 161 of this Code) is obliged, in addition to the price (tariff) of the goods (work, services) sold, transferred property rights present the appropriate amount of tax for payment to the buyer of these goods (works, services), property rights.
(as amended by Federal Laws dated July 22, 2005 N 119-FZ, dated August 3, 2018 N 302-FZ)
In the event that the taxpayer (tax agents specified in paragraphs 4, 5 and 5.1 of Article 161 of this Code) receives amounts of payment, partial payment for upcoming deliveries of goods (performance of work, provision of services), transfer of property rights realized on the territory of the Russian Federation, the taxpayer (tax agents specified in paragraphs 4, 5 and 5.1 of Article 161 of this Code) are obliged to present to the buyer of these goods (works, services), property rights the amount of tax calculated in the manner established by paragraph 4 of Article 164 of this Code.
(paragraph introduced by Federal Law dated November 26, 2008 N 224-FZ; as amended by Federal Law dated August 3, 2018 N 302-FZ)
The provisions of this paragraph do not apply when selling goods specified in paragraph one of paragraph 8 of Article 161 of this Code, except for the cases provided for in subparagraph 1 of paragraph 1 of Article 164 of this Code, as well as when selling these goods to individuals who are not individual entrepreneurs.
(paragraph introduced by Federal Law dated November 27, 2017 N 335-FZ)
2. The amount of tax presented by the taxpayer (tax agents specified in paragraphs 4, 5 and 5.1 of Article 161 of this Code) to the buyer of goods (work, services), property rights, is calculated for each type of these goods (work, services), property rights as the percentage share of the prices (tariffs) specified in paragraph 1 of this article corresponding to the tax rate.
(as amended by Federal Laws dated July 22, 2005 N 119-FZ, dated August 3, 2018 N 302-FZ)
3. When selling goods (work, services), transferring property rights, as well as upon receiving amounts of payment, partial payment for upcoming deliveries of goods (performance of work, provision of services), transfer of property rights, the corresponding invoices are issued no later than five calendar days , counting from the day of shipment of goods (performance of work, provision of services), from the day of transfer of property rights or from the date of receipt of payment amounts, partial payment on account of upcoming deliveries of goods (performance of work, provision of services), transfer of property rights.
When calculating the amount of tax in accordance with paragraphs 1 - 3 of Article 161 of this Code, tax agents specified in paragraphs 2 and 3 of Article 161 of this Code draw up invoices in the manner established by paragraphs 5 and 6 of Article 169 of this Code.
If the cost of shipped goods (work performed, services rendered), transferred property rights changes, including in the event of a change in price (tariff) and (or) clarification of the quantity (volume) of shipped goods (work performed, services rendered), transferred property rights, the seller issues an adjustment invoice to the buyer no later than five calendar days counting from the date of drawing up the documents specified in paragraph 10 of Article 172 of this Code.
(paragraph introduced by Federal Law dated July 19, 2011 N 245-FZ)
(clause 3 as amended by Federal Law dated November 26, 2008 N 224-FZ)
4. In settlement documents, including registers of checks and registers for receiving funds from a letter of credit, primary accounting documents and invoices, the corresponding amount of tax is highlighted as a separate line.
The paragraph became invalid on January 1, 2009. — Federal Law of November 26, 2008 N 224-FZ.
5. When selling goods (work, services) by taxpayers exempted in accordance with Article 145 of this Code from fulfilling the duties of a taxpayer, invoices are drawn up without allocating the corresponding tax amounts. In this case, the corresponding inscription or stamp “Without tax (VAT)” is made on these documents.
(as amended by Federal Laws dated May 29, 2002 N 57-FZ, dated December 28, 2013 N 420-FZ)
When taxpayers sell the goods specified in paragraph one of paragraph 8 of Article 161 of this Code, as well as when receiving payment or partial payment for future deliveries of such goods, the taxpayer draws up invoices, adjustment invoices without taking into account tax amounts. At the same time, in the specified invoices, adjustment invoices, an appropriate inscription is made or a stamp is placed “VAT is calculated by the tax agent.”
(paragraph introduced by Federal Law dated November 27, 2017 N 335-FZ)
6. When selling goods (work, services) to the population at retail prices (tariffs), the corresponding amount of tax is included in the indicated prices (tariffs). At the same time, the tax amount is not indicated on product labels and price tags displayed by sellers.
(as amended by Federal Law dated November 27, 2017 N 349-FZ)
7. When selling goods for cash by organizations (enterprises) and individual entrepreneurs of retail trade and public catering, as well as other organizations, individual entrepreneurs performing work and providing paid services directly to the population, the requirements established by paragraphs 3 and 4 of this article for registration settlement documents and issuance of invoices are considered completed if the seller issues the buyer a cash receipt or other document of the established form.
(as amended by Federal Laws dated December 29, 2000 N 166-FZ, dated May 29, 2002 N 57-FZ)
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