How to correctly issue an invoice for a buyer

It is very important to issue an invoice correctly and without errors. After all, it depends on whether the buyer will be able to deduct the VAT allocated in such a document. Here you will find detailed recommendations on how to fill out each column of the invoice in a given situation.

All the advice here is general - both in case of shipment and in case of advance payment. For information on what else to consider when receiving an advance payment, read: How to draw up and register an invoice for an advance payment.

We also remind you that from January 1, 2013, instead of an invoice, you can issue a universal transfer document (UDD). This document, like an invoice, can be the basis for a deduction from the buyer. Read more about this document in the recommendation: How to draw up a UPD (UCD).

In what ways and in what form to issue an invoice?

An invoice must be issued every time you sell goods, work, services or property rights. This can be done in one of two ways - on paper or electronically.

The first method is the generally accepted standard. The paper form of the invoice and the rules for filling it out are approved in Appendix 1 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137. In this case, the invoice can be filled out:

• using a computer;

• by hand;

• combined (partly using a computer, partly by hand).

If necessary, additional details can be entered into this form (letter of the Federal Tax Service of Russia dated July 18, 2012 No. ED-4-3/11915). To do this, add new lines (columns) to the invoice. The Russian Ministry of Finance recommends placing them after the signatures of the manager and chief accountant (letter dated November 24, 2015 No. 03-07-09/68169).

The second method, electronic, is used less so far. To transmit an invoice to the buyer electronically, you need to obtain his consent. In addition, your and your counterparty’s means of receiving, exchanging and processing invoices electronically must be compatible. They must comply with established formats and procedures. This is stated in paragraph 2 of paragraph 1 of Article 169 of the Tax Code of the Russian Federation.

Invoices are issued and received electronically in the manner approved by Order of the Ministry of Finance of Russia dated November 10, 2015 No. 174n. Electronic invoice formats were approved by orders of the Federal Tax Service of Russia dated March 24, 2016 No. MMV-7-15/155 and dated March 4, 2015 No. MMV-7-6/93. Until July 1, 2022, both formats operate in parallel. That is, during the period from May 7, 2016 to June 30, 2022, you can issue (compile) invoices in any of these formats. From July 1, 2022, it is prohibited to use the old electronic format in relations with counterparties. This procedure is established by paragraphs 2 and 3 of the order of the Federal Tax Service of Russia dated March 24, 2016 No. ММВ-7-15/155.

Situation: is it possible to issue one invoice for several contract agreements addressed to one customer?

Yes, you can. But provided that the certificates of completion of work under all contracts are signed on the same day or on different days, but within five days.

Current legislation does not prohibit issuing one invoice for several acts of work performed and even under different contracts (letter of the Ministry of Finance of Russia dated November 10, 2015 No. 03-07-09/64493). However, the invoice must be issued within five calendar days after the completion of the work (rendering of services). This is the requirement of paragraph 3 of Article 168 of the Tax Code of the Russian Federation. Therefore, the invoice can only include the cost of those works that were completed no earlier than five calendar days before the invoice is issued. That is, certificates of work performed (services rendered) under all contracts must be signed either on the same day or on different days, but within five days.

For example, acts of acceptance of completed work are signed:

• under agreement No. 1 - July 6;
• according to agreement No. 2 - July 10.

On July 10, the contractor issued one invoice for the cost of work performed under both contracts. The deadline established for issuing an invoice under agreement No. 1 had not expired by July 10.

Another situation. Acceptance certificates for completed work were signed by:

• under agreement No. 1 - July 6;
• according to agreement No. 2 - July 14.

In this case, it is impossible to include the cost of work performed under different contracts in one invoice. By July 14, the period allotted for issuing an invoice under contract No. 1 had expired.

Identification of the parties to the transaction in the invoice

Information by which the seller and buyer can be identified is the name of the organization (or full name of an individual entrepreneur), TIN and address. Therefore, it is worth paying attention to the correctness of these indicators.

Questions usually do not arise with the name of the organization, as well as with the full name. individual entrepreneur. It happens that entrepreneurs, when issuing invoices to their customers, do not indicate their status there. As a result, it looks as if the invoice was drawn up not by an individual entrepreneur, but by an ordinary individual Vasily Ivanov. And Vasily Ivanov, as an individual, in principle, cannot issue invoices, since he is not a VAT payer.

So, such filling should not create negative consequences for the buyer, because it is still possible to identify the seller in this situation. The lack of individual entrepreneur status does not prevent you from understanding who the seller is. Explanations from the Ministry of Finance of the Russian Federation confirm that such filling does not indicate violations in the invoice (letter dated 05/07/2018 No. 03-07-14/30461).

The following clarification from officials concerns filling out information about the name of the purchasing organization. In the letter of the Federal Tax Service of Russia dated 01/09/2017 No. SD-4-3/ [email protected] attention is drawn to the fact that the purchasing organization will not be able to claim VAT for deduction if this line does not indicate its details, but the surname of its employee, which product was purchased. We think that this situation is very rare, but if you do encounter it, then keep in mind that such a design is a gross mistake.

As for the address, the address that is contained in the Unified State Register of Legal Entities or Unified State Register of Individual Entrepreneurs must be indicated. This is stated in subparagraph “d” of paragraph 1 of the Rules for filling out an invoice (approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137). However, it is not scary if the organization’s address indicated in the invoice uses a different sequence of words than in the register. According to officials, such filling cannot be an obstacle to obtaining a VAT deduction (letter of the Ministry of Finance of Russia dated November 23, 2018 No. 03-07-11/84720).

Will minor changes in the spelling of an address be considered a serious violation (for example, using lowercase letters instead of capital ones, abbreviating the words “city”, “street”, replacing the word “premises” with the word “office”, etc.)? No, it will not. The address itself is correct. Officials also do not see anything illegal in this (letters from the Ministry of Finance of the Russian Federation dated August 17, 2018 No. 03-07-14/58351, dated April 2, 2018 No. 03-07-14/21045, dated January 29, 2018 No. 03-07-09/4554 ).

Due to minor distortions in the spelling of the address of the seller or buyer, tax authorities do not have the right to withdraw the deduction.

What invoice details are required to be filled in?

Here is a complete list of details that must be filled in in the invoice for goods shipped, services provided, work performed or property rights transferred:

• serial number and date of compilation;

• name, address and identification numbers of the seller and buyer or contractor and customer;

• name and address of the shipper and consignee - only for shipped goods;

• number of the payment order or other payment and settlement document - if payment took place before shipment or on the same day;

• the name of the goods shipped or a description of the work performed, services provided and property rights transferred, their units of measurement, when they can be determined;

• the quantity of goods shipped or the volume of work performed and services provided in the specified units of measurement, when they can be determined;

• name of currency;

• price per unit of measurement, if possible, under the contract excluding tax. In case of application of state regulated prices - taking into account the amount of tax;

• the cost of goods shipped, work performed, services provided, transferred property rights without tax;

• the amount of excise duty on excisable goods;

• tax rate;

• the amount of tax based on current tax rates;

• the cost of the total quantity of goods supplied (shipped) according to the invoice (work performed, services rendered), transferred property rights, taking into account the amount of tax;

• country of origin of the goods - only for imported goods;

• customs declaration number – only for imported goods.

This follows from the provisions of paragraphs 5 and 6 of Article 169 of the Tax Code of the Russian Federation.

Start filling out the invoice with the serial number and date of preparation.

Invoice number and date it was issued

Please indicate the number and date of the invoice on line 1.

You can number invoices in the order that is convenient for you. Write it down in your accounting policy. This is usually a simple numbering in ascending order from the beginning of each calendar year. But another procedure may be provided. The main thing is that the numbering is increasing and continuous.

The law does not provide for the ability to resume the numbering of invoices from the first serial number. However, from the letter of the Ministry of Finance of Russia dated October 11, 2013 No. 03-07-09/42466, we can conclude that deviation from the established procedure is not an error due to which the buyer may be deprived of the right to a tax deduction. The main thing is not to violate the chronology (subparagraph “a”, paragraph 1 of Appendix 1 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137).

Advice: if an organization has violated the numbering of invoices, then such an error does not need to be corrected. This violation is not grounds for refusal to deduct VAT.

The main thing is that the rest of the invoice is drawn up correctly. And so that the invoice with the “wrong” number is indicated in section 9 of the VAT return with the same number.

An error in the invoice number does not prevent you from determining:

• seller and buyer or performer and customer;

• name and cost of goods sold, work performed, services provided, property rights transferred;

• tax rate and VAT amount charged to the buyer.

And if so, then tax inspectors do not have the right to refuse the buyer to deduct VAT on such an invoice.

This follows from paragraph 2 of paragraph 2 of Article 169 of the Tax Code of the Russian Federation.

An invoice is issued within five calendar days from the date of shipment of goods, provision of services, performance of work or transfer of property rights. Using this rule, write the date on line 1.

This follows from the provisions of subparagraph “a” of paragraph 1 of Appendix 1 to Decree of the Government of the Russian Federation of December 26, 2011 No. 1137 and paragraph 3 of Article 168 of the Tax Code of the Russian Federation.

Situation: how to number invoices if products are shipped both from the head office and from separate divisions of the organization?

Number invoices in ascending order. To the invoice numbers of a separate division, add the index of this division.

To do this, add a separating line “/” to the invoice serial number and enter the digital index of the separate division. The digital index is approved in the order on accounting policies. This will allow you to determine which division of the organization issued the invoice. This procedure follows from paragraph 1 of Appendix 1 to Decree of the Government of the Russian Federation of December 26, 2011 No. 1137 and letter of the Ministry of Finance of Russia dated October 11, 2013 No. 03-07-09/42466.

It is not necessary to maintain separate books of purchases and sales for separate divisions. It is enough to register the invoices in the appropriate books of the parent organization. The same applies to intermediary organizations, which must maintain invoice logs. Invoices issued (received) by separate divisions as part of intermediary activities can be recorded by the organization in its accounting journal. This conclusion follows from the letter of the Ministry of Finance of Russia dated March 24, 2015 No. 03-07-11/16050.

Seller information

In line 2 “Seller”, write down the full or abbreviated name of your organization according to the constituent documents. In line 2a “Address”, indicate the information that is specified in your constituent documents. In line 2b, enter the TIN and KPP of the seller, that is, your organization.

This procedure is provided for in subparagraphs “c”–“e” of paragraph 1 of Appendix 1 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137.

The procedure for filling out these lines by tax agents has some peculiarities.

Situation: which checkpoint should be indicated in the invoice if the organization is registered with the tax authorities on two grounds - with the tax inspectorate at its actual location and with the interregional inspectorate of the Federal Tax Service of Russia as the largest taxpayer?

In the invoice, please indicate the checkpoint assigned by the interregional inspectorate and indicated in the notice of registration as the largest taxpayer. The fifth and sixth digits of this checkpoint have a value of 50. This approach will simplify control over the correct application of deductions by counterparties of the largest taxpayer. Indeed, in this case, the checkpoints indicated in the invoices and VAT returns (including in section 9) will coincide.

However, even if the largest taxpayer indicates in the invoice the checkpoint assigned at the location of the organization, this will not be an error. Based on such an invoice, the buyer will be able to deduct the VAT charged to him without any problems. This is stated in the letter of the Federal Tax Service of Russia dated September 7, 2015 No. GD-4-3/15640.

Shipper and consignee

Fill in lines 3 “Consignor and his address” and 4 “Consignee and his address” only when selling goods.

If your organization is both a seller and a shipper, then write “aka” on line 3. If you indicate all the data - full or abbreviated name, postal address, then this will not be a violation (letter of the Ministry of Finance of Russia dated September 1, 2009 No. 03-07-09/44).

If the buyer independently exports the goods sold to him, in line 3 of the invoice, indicate the same name of the shipper, which is reflected in the consignment note (letter of the Ministry of Finance of Russia dated September 15, 2014 No. 03-07-RZ/46026). Most often this will be the seller himself or the carrier company. In any case, as experts from the Russian Ministry of Finance note, an error in the name of the consignor cannot be the reason for the buyer’s refusal to deduct input VAT (clause 5 of Article 169 of the Tax Code of the Russian Federation).

In line 4 “Consignee and his address” indicate the full or abbreviated name of the consignee in accordance with the constituent documents and his postal address. This procedure applies regardless of whether the consignee and the buyer are the same person or not.

When preparing invoices for work performed or services provided, put dashes in lines 3 and 4.

This is stated in subparagraphs “f” and “g” of paragraph 1 of Appendix 1 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137.

Situation: is it possible to write “the same person” in the invoice on line 4 “Consignee and his address” if the buyer and the consignee are the same person?

No you can not.

This is not provided for by the rules. It only says that in line 4 you need to write the full or abbreviated name of the consignee according to the constituent documents and his postal address.

Only in relation to the shipper is the opportunity to write “he” specifically provided. But for the consignee, no. Therefore, so that the buyer does not have problems with the deduction, fill out line 4 “Consignee and his address” strictly according to the established rules.

All this is provided for by subparagraphs “g” and “i” of paragraph 1 of Appendix 1 to the Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137. This is also indicated in the letters of the Ministry of Finance of Russia dated July 21, 2008 No. 03-07-09/ 21 and the Ministry of Taxes of Russia dated February 26, 2004 No. 03-1-08/525/18.

Situation: Do I need to indicate the postal code of the shipper and consignee on the invoice?

Yes need.

After all, the postal code is an integral part of the address. Therefore, be sure to indicate it on the invoice. Otherwise, during an audit, tax inspectors may declare that the invoice does not contain all the required details. This will be grounds for refusing to deduct input VAT to the buyer. This conclusion follows from paragraph 2 of Article 169 of the Tax Code of the Russian Federation and Article 2 of Law No. 176-FZ of July 17, 1999. Similar explanations are contained in the letter of the Federal Tax Service of Russia for Moscow dated February 17, 2015 No. 16-15/013654.

Situation: how to indicate information about the buyer and consignee on the invoice if the products are shipped to the location of a separate division of the purchasing organization?

If you ship products to a separate division, still issue an invoice in the name of the purchasing organization itself. However, in line 4 “Consignee and his address” and the buyer’s checkpoint, indicate the details of the separate division.

This follows directly from the rules. Thus, in lines 6 “Buyer”, 6a “Address” and TIN of the buyer indicate the information of the purchasing organization. A separate division of Russian companies is not a separate organization. Therefore, fill out this information based on the constituent documents of the purchasing organization.

But for line 4 “Consignee and his address” and the buyer’s checkpoint, it is possible to indicate information about a separate consignee unit.

All these rules are spelled out in subparagraph “g” of paragraph 1 of Appendix 1 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137, and this is also indicated in the letter of the Ministry of Finance of Russia dated May 15, 2012 No. 03-07-09/55.

Situation: what information about the seller or shipper should be included in the invoice if the goods (work, services) are sold by a branch or separate division?

It all depends on the division of which organization - Russian or foreign - sells goods (work, services).

Russian organization

Issue invoices on behalf of the organization. This is explained by the fact that branches and other separate divisions are not separate taxpayers (Articles 11, 19 of the Tax Code of the Russian Federation).

In line 2b of the checkpoint invoice, write down the separate division, and in line 3 “Consignor and his address” - his details. Prepare invoices in the same way when performing work (rendering services). The only peculiarity is the rules for filling out line 3 “Consignor and his address”: you need to put a dash in it.

There is one exception. Invoices of departments for shipment of goods for export to the Republic of Belarus and Kazakhstan. Due to the specifics of electronic document flow between the tax authorities of the countries participating in the Customs Union, such invoices can indicate the checkpoints of the parent exporting organizations.

This procedure follows from the provisions of subparagraph “e” of paragraph 1 of Appendix 1 to Decree of the Government of the Russian Federation of December 26, 2011 No. 1137 and letters of the Ministry of Finance of Russia dated April 3, 2012 No. 03-07-09/32, dated April 1, 2009. No. 03-07-09/15, Federal Tax Service of Russia dated July 8, 2014 No. GD-4-3/13250.

Foreign representation

If goods, works or services are sold by a representative office of a foreign organization registered in Russia, then it is recognized as an independent taxpayer. Such a unit issues invoices on its own behalf. Therefore, on lines 2, 2a and 2b of each invoice, indicate its name and address. Enter this data in accordance with the documents on the basis of which the representative office was opened and registered for tax purposes in Russia. This follows from paragraph 3 of Article 169 of the Tax Code of the Russian Federation and is confirmed in the letter of the Ministry of Finance of Russia dated April 30, 2008 No. 03-07-11/171.

Situation: how to fill out line 4 “Consignee and his address” in the invoice when selling goods if an entrepreneur receives them?

Please indicate the surname, first name, patronymic and place of residence of the individual entrepreneur or the delivery address of the goods.

In general, the legislation does not explain this situation. There are no special rules for entrepreneurs. And those that are established indicate: the information in line 4 “Consignee and his address” must be written down in accordance with the constituent documents of the recipient. However, entrepreneurs do not have constituent documents. Moreover, even registration documents do not contain all the necessary information. Thus, the postal addresses of entrepreneurs are not recorded either in the certificates of their state registration or in the tax registration certificates.

But what to do then? Take all the necessary information from the documents at your disposal. For example, from a purchase and sale agreement or an additional agreement to it. In these documents, the last name, first name, patronymic of the entrepreneur and the address of his place of residence and delivery of goods are indicated.

This approach does not contradict current legislation. The names and addresses of consignees are indicated on invoices for a specific purpose. So that tax inspectors can check the reality of the transaction, identify its participants and verify the validity of the deduction of input VAT by the buyer. Therefore, by indicating in line 4 of the invoice, for example, the address of a warehouse rented by an entrepreneur or the address of his residence, you will not violate anything.

All this follows from the provisions of paragraph 2 of paragraph 2 and subparagraph 3 of paragraph 5 of Article 169 of the Tax Code of the Russian Federation and subparagraph “g” of paragraph 1 of Appendix 1 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137. In arbitration practice there are examples of court decisions confirming the legitimacy of such a conclusion (see, for example, the resolution of the Federal Antimonopoly Service of the East Siberian District dated January 19, 2009 No. A74-1458/08-F02-6959/08).

An example of an invoice for goods sold to an entrepreneur. Goods are shipped to the location of the warehouse rented by the entrepreneur

On June 5, Torgovaya LLC entered into a contract with entrepreneur A.A. Ivanov, an agreement for the supply of a batch of Russian-made Omega toasters. The contract price is 130,980 rubles. (including VAT – RUB 19,980). The entrepreneur is registered at the address: 117461, Moscow, Sevastopolsky Prospect, 48, apt. 256.

According to the agreement, the goods are shipped to a warehouse rented by the entrepreneur at the address: Moscow, st. Sretenskaya, 56. The goods were shipped on June 6. On the same day, the Hermes accountant issued an invoice to the entrepreneur.

Payment and settlement details

Fill in line 5 “To the payment and settlement document” when selling against a previously received prepayment. On line 5 indicate:

• number and date of the payment and settlement document (documents) of the buyer to whom the advance was transferred - full or partial prepayment;

• number and date of the cash receipt - for cash sales.

In line 5 put a dash:

• if there was no prepayment (subclause 4, clause 5, article 169 of the Tax Code of the Russian Federation);

• if the advance was transferred on the day of shipment of goods, performance of work, provision of services or transfer of property rights (letter of the Ministry of Finance of Russia dated March 30, 2009 No. 03-07-09/14);

• receiving an advance in kind.

This is stated in subparagraph “h” of paragraph 1 of Appendix 1 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137.

Long payment document numbers in line 5 can be shortened. This would not be a mistake; on the contrary, such an approach is acceptable. For example, if the payment order number consists of more than three digits (say, 125478), only the last three digits (478) can be shown on the invoice. This is enough to correctly identify the payment and apply the VAT deduction. Such clarifications are in the letter of the Ministry of Finance of Russia dated September 19, 2014 No. 03-07-09/46986.

The procedure for filling out line 5 of the invoice by tax agents has some peculiarities.

Situation: is it possible to indicate in line 5 of the invoice, instead of the details of the cash receipt, the details of the receipt for the cash receipt order? An invoice is issued after the goods have been shipped.

No you can not.

After all, a deduction can be obtained only if you have a cash receipt, regardless of the presence of a receipt for the cash receipt order. A receipt is not a payment document. Therefore, on line 5 of the invoice, indicate the number and date of the cash receipt. If this condition is not met, during the inspection the tax inspectors will refuse to deduct VAT on such an invoice. This follows from paragraph 2 of Article 169 of the Tax Code of the Russian Federation. There are similar conclusions in letters of the Ministry of Finance of Russia dated April 24, 2006 No. 03-04-09/07 and dated October 4, 2005 No. 03-04-04/03.

Situation: how to correctly fill out line 5 of the shipment invoice if the advance payment for delivery was transferred in parts (several payment orders)?

On line 5 of the invoice, indicate the details (numbers and dates) of all payment orders.

This conclusion allows us to draw subparagraph 4 of paragraph 5 of Article 169 of the Tax Code of the Russian Federation. A similar point of view is expressed in the letter of the Ministry of Finance of Russia dated March 28, 2007 No. 03-02-07/1-140.

Packing list

The Civil Code of the Russian Federation connects the moment of emergence of ownership rights of the acquirer under an agreement with the moment of its transfer, unless otherwise provided by law or agreement (Article 223 of the Civil Code of the Russian Federation).

A delivery note is a supporting document confirming the transfer of ownership of the purchased (sold) goods (unless otherwise established by the purchase (sale) supply agreement) and the buyer’s expenses in the form of the purchase (sale) cost of goods sold (see letter from the Federal Tax Service of Russia for Moscow N 20-12/61786b).

Please note that from 01/01/2013, the forms of primary accounting documents contained in the albums of unified forms of primary accounting documentation are not mandatory for use (see information from the Ministry of Finance of Russia dated 12/04/2012 N PZ-10/2012). At the same time, we believe that the organization has the right to continue to use unified forms of primary accounting documents, including a consignment note in form N TORG-12 (hereinafter referred to as the consignment note), approved by Resolution of the State Statistics Committee of the Russian Federation dated December 25, 1998 N 132, if it will make such a decision. The used forms of primary accounting documents are subject to approval in the accounting policies of the organization for accounting purposes (clause 4 of PBU 1/2008 “Accounting policies of organizations”).

Thus, in the unified form TORG-12, lines are provided to reflect information, in particular, about the supplier and the shipper.

At the same time, not a single regulatory document explains the procedure for filling out individual details of TORG-12. The Ministry of Finance of Russia in letter dated November 13, 2008 N 03-07-09/38 on the issue of filling out information about the shipper in the consignment note in form N TORG-12 sent for clarification to the Federal State Statistics Service.

Later, the Ministry of Finance of Russia, in a letter dated September 15, 2014 N 03-07-РЗ/46026, explained that the data of primary documents drawn up when carrying out business transactions, including on persons carrying out operations for sending and receiving cargo, must correspond to the actual circumstances. This clarification repeats the conclusion made earlier by the Presidium of the Supreme Arbitration Court of the Russian Federation (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated October 18, 2005 N 4047/05).

Therefore, when filling out the details of the TORG-12 delivery note, you should be guided by the terms of the concluded supply agreement. So, as a supplier in TORG-12 you should indicate the details of the selling organization, that is, your organization.

The shipper can be the owner (proprietor) of the cargo or a person who has a warehouse and acts as a shipper on behalf of the owner of the goods, or a person acting on his own behalf, but at the expense and on behalf of the owner of the goods. This position is expressed by representatives of tax authorities (see, for example, letters from the Federal Tax Service of Russia for Moscow dated December 30, 2009 N 16-15/139277, dated January 16, 2009 N 19-11/002251). It is also supported by the judicial authorities (see decisions of the Federal Antimonopoly Service of the Ural District dated 08.24.2009 N F09-5997/09-S2, the Seventeenth Arbitration Court of Appeal dated 05.08.2009 N 17AP-3007/09).

Since the structural unit is not a legal entity (clauses 1, 2 of Article 48 of the Civil Code of the Russian Federation), it cannot be indicated as a shipper in the consignment note. Therefore, in the above circumstances, the supplier organization should be indicated as the shipper.

Before transfer to the buyer, the owner of the goods is the supplier, therefore, in general, this organization is indicated as the shipper if the shipment is made from its warehouse.

In this situation, the buyer actually receives the goods at the supplier’s warehouse. Thus, the transfer of ownership of the goods occurs at the location of the goods and the supplier’s obligations under the supply agreement are considered fulfilled there.

Note that in the unified form TORG-12 the line “Structural unit” is provided.

In this case, the address of the structural unit (warehouse) can be indicated in the invoice as additional information to the line “Structural unit”.

Thus, in accordance with the Procedure for the use of unified forms of primary accounting documentation, approved by Resolution of the State Statistics Committee of Russia dated March 24, 1999 N 20, in the unified forms of primary accounting documentation (except for forms for recording cash transactions), approved by the State Statistics Committee of Russia, the organization, if necessary, can enter additional details .

If an organization does not indicate the warehouse address in the delivery note in the TORG-12 form in the line “Structural unit,” then this circumstance, in our opinion, cannot lead to serious tax consequences for the supplier organization and the buyer. This, for example, follows from the resolution of the Federal Antimonopoly Service of the Central District dated April 22, 2010 N A35-6356/2009, which considered the situation when an organization indicated the place of its state registration (location), despite the fact that the goods were actually shipped to a different address .

Buyer information

In line 6 “Buyer”, write down the full or abbreviated name of the buyer. In line 6a “Address” – the address of the buyer. Indicate the name and address of the buyer in the same way as in its constituent documents. In line 6b, indicate the buyer’s tax identification number and checkpoint.

If you are selling something to a separate division of a client, then in line 6b “TIN/KPP of the buyer” put down its KPP, not the head unit. The TIN will be common for the organization (letter of the Ministry of Finance of Russia dated September 1, 2009 No. 03-07-09/43).

This is stated in subparagraphs “i”–“l” of paragraph 1 of Appendix 1 to Decree of the Government of the Russian Federation of December 26, 2011 No. 1137.

Situation: who should the buyer indicate on the invoice if the goods are shipped to one organization and paid for by another?

The buyer should indicate in the invoice the organization with which the contract for the supply of goods was concluded.

Indeed, in such situations, the payer does not become the owner of the goods. He only fulfills the agreement with the buyer. And the seller who received payment from a third party does not have any obligations to it. Therefore, issue the invoice and delivery note in the name of the buyer in accordance with the contract. In the invoice, reflect the information specified in the constituent documents:

• in line 6 “Buyer” – full or abbreviated name;

• in line 6a “Address” – the address of its location (legal address);

• in line 6b “TIN/KPP of the buyer” - identifying numbers assigned to him.

This follows from the provisions of subparagraphs “g” and “i”–“l” of paragraph 1 of Appendix 1 to Decree of the Government of the Russian Federation of December 26, 2011 No. 1137, as well as Article 313 of the Civil Code of the Russian Federation.

GLAVBUKH-INFO

The organization (LLC, general taxation system) carries out wholesale trade. The contract with the buyer, as one of the methods of transferring goods, provides for the possibility of receiving them directly at the warehouse of the supplier of the organization, bypassing the warehouse of the organization. Ownership passes to the buyer at the time of shipment from the supplier's warehouse. There is no place for intermediary relations in this case. The supplier is registered in Moscow, shipment is carried out from its warehouse located in the Moscow region. The organization does not have information about whether the warehouse is registered as a separate division or not. Who should be listed as the shipper on the universal transfer document with status “1” that the seller issues to the buyer? If the original supplier must be listed, what address should be listed as the shipper's address? In this situation, when registering a UTD with document status “1”, the organization should indicate as the shipper the original supplier from whose warehouse the goods are actually shipped. This procedure for filling out the UPD will reflect the actual circumstances of the delivery of goods and comply with the requirements of the legislation of the Russian Federation. For the purpose of the most complete reflection of the actual circumstances of the delivery of goods, we consider it advisable to indicate in the UPD both the postal address of the original supplier in accordance with the constituent documents and the postal address of its warehouse from which the goods are shipped. Rationale for the conclusion: According to paragraph 1 of Art. 509 of the Civil Code of the Russian Federation, the supply of goods is carried out by the supplier by shipping (transferring) the goods to the buyer, who is a party to the supply agreement, or to the person specified in the agreement as the recipient. In the situation under consideration, the fact that the goods are shipped from the warehouse of the original supplier, bypassing the warehouse of your organization, allows us to classify this method of selling goods as transit trade. Transit trade is a sales method in which a trading organization supplies the buyer with goods not from its warehouse, but directly from the supplier or the manufacturer of the goods. Transactions related to transit trade are two independent transactions. Therefore, when implementing it, a trading organization enters into two supply contracts: one with the supplier from whom it purchases the goods, and the other with the buyer to whom it supplies the goods. The goods do not actually arrive at the warehouse of the trading organization, but under the first contract (with the supplier) it still acquires ownership of it. Transit deliveries are not intermediary operations, since in supply contracts each party acts on its own behalf and at its own expense (resolution of the Eighth Arbitration Court of Appeal dated 04/03/2015 N 08AP-942/15). Part 1 of Art. 9 of the Federal Law of December 6, 2011 N 402-FZ “On Accounting” (hereinafter referred to as Law N 402-FZ) establishes that every fact of economic life is subject to registration as a primary accounting document. The list of mandatory details of primary accounting documents is provided for in Part 2 of Art. 9 of Law No. 402-FZ. By letter dated October 21, 2013 N ММВ-20-3/ [email protected] “On the absence of tax risks when taxpayers use a primary document drawn up on the basis of an invoice” (hereinafter referred to as Letter No. ММВ-20-3/[email protected]) The Federal Tax Service of Russia proposed the UPD form for use. The UPD can replace the TORG-12 consignment note, which is generally used to formalize the sale (issue) of inventory items to third parties. The UPD form proposed by the Federal Tax Service of Russia provides for the possibility of indicating in it such details as “Consignor and his address” (line (3)). Appendix No. 2 to Letter No. ММВ-20-3/ [email protected] it is stipulated that filling out all the UPD details established as mandatory for primary documents in Art. 9 of Law N 402-FZ and for invoices Art. 169 of the Tax Code of the Russian Federation, allows you to use it simultaneously for the purpose of calculating income tax and settlements with the budget for VAT. In this case, the UPD is assigned document status “1”. In this case, UPD can be documented, in particular, the facts of shipment of goods without transportation with the transfer of goods to the buyer. Data from primary documents drawn up during a business transaction, including information about persons who carried out operations for sending, transporting and receiving cargo, must correspond to the actual circumstances of the transactions (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated October 18, 2005 N 4047/05). In the resolution of the Nineteenth Arbitration Court of Appeal dated April 29, 2014 N 19AP-642/14, it was concluded that the indication of the real consignor and consignee in invoices and delivery notes is one of the main information about the movement of goods from the supplier to the buyer, confirming the reality such a movement. At the same time, the seller and the consignor, as well as the buyer and the consignee, may not coincide due to contractual relations between the participants in business transactions. In the case of transit trade, the organization carrying out such trade indicates in the primary accounting document issued to the final buyer (see, for example, decisions of the Eighth Arbitration Court of Appeal dated 04/03/2015 N 08AP-942/15, Twentieth Arbitration Court of Appeal dated 06/25/2013 N 20AP-1526/13): - as a seller (supplier) - yourself; - as a consignee, buyer and payer - the final buyer; - as a shipper - an economic entity from whose warehouse the goods are shipped; — in the “Bases” line — details of the agreement with the final buyer; — the details of the line “Cargo released” are not filled in. Such registration of primary accounting documents is directly related to the content and conditions of contracts concluded within the framework of transit trade. Considering the above, we believe that in this situation, due to the transit nature of the movement of your organization’s goods, the UTD issued to the buyer should indicate the original supplier from whose warehouse the goods are actually shipped as the shipper. This conclusion is confirmed by the rules for filling out the UPD. Thus, Appendix No. 3 to Letter No. MMV-20-3/ [email protected] it is stipulated that in the UPD with status “1”, lines (1)-(7) are filled out in accordance with the Rules for filling out an invoice used in calculations for value added tax, approved by Decree of the Government of the Russian Federation dated December 26, 2011 N 1137 “On Forms” and rules for filling out (maintaining) documents used in calculations for value added tax” (hereinafter referred to as the Rules for filling out invoices). Subclause 3 of clause 5 of Art. 169 of the Tax Code of the Russian Federation stipulates that the invoice issued for the sale of goods (work, services), transfer of property rights must indicate the name and address of the consignor and consignee. According to paragraphs. “e” clause 1 of the Rules for filling out invoices in line 3 “Consignor and his address” indicates the full or abbreviated name of the consignor in accordance with the constituent documents. If the seller and the shipper are the same person, the entry “same” is entered. If the seller and the shipper are not the same person, the shipper's mailing address is provided. As the official bodies explain, the indications in invoices of the names of the shipper and consignee must comply with the terms of the contract for the supply of goods (letter of the Federal Tax Service of Russia for Moscow dated January 23, 2008 N 19-11/005123). In this case, the shipper should be understood as the organization (its structural unit) or individual entrepreneur from whose warehouse the actual shipment of goods is carried out, regardless of the type of transport on which these goods are transported (letter of the Ministry of Finance of Russia dated 08/10/2005 N 03-04-11/202 ). The shipper can be the owner (proprietor) of the goods or a person who has a warehouse and acts as a shipper on behalf of the owner of the goods, or a person performing actions on his own behalf, but at the expense and on behalf of the owner of the goods (letters from the Federal Tax Service of Russia for Moscow dated December 30, 2009 N 16-15/139277, dated 01/16/2009 N 19-11/002251). In the letter of the Ministry of Finance of Russia dated November 13, 2008 N 03-07-09/38, it was explained that in line 3 “Consignor and his address” of the invoice, when the taxpayer sells goods shipped from the warehouse of his supplier, the full or abbreviated name must be indicated and the supplier's postal address in accordance with the constituent documents. Thus, in the situation under consideration, the indication in the UPD with document status “1” as the shipper of the original supplier, from whose warehouse the goods are actually shipped, will reflect the actual circumstances of the delivery of goods and comply with the requirements of the legislation of the Russian Federation. Clause 9 of the Rules for filling out invoices provides for the right of taxpayers to indicate additional information in additional lines and columns of the invoice, subject to maintaining the form of the invoice approved by Decree of the Government of the Russian Federation dated December 26, 2011 N 1137 (see also letters of the Ministry of Finance of Russia dated November 24, 2015 N 03-07-09/68169, dated 10/14/2015 N 03-07-09/58937, dated 06/16/2014 N 03-07-09/28664). The Federal Tax Service of Russia, in a letter dated December 23, 2015 No. ED-4-15/22619, indicated that Letter No. ММВ-20-3/ [email protected] is not a regulatory legal act, does not amend or supplement federal legislation and does not contain an exhaustive list of indicators that can be recorded by the parties when registering transactions for the transfer of goods (works, services), property rights. Therefore, the parties can use the MMV-20-3/ given in Letter N [email protected] sample UPD form, supplementing it with any other indicators necessary to reflect special terms of transactions (see also letter of the Federal Tax Service of Russia dated January 24, 2014 N ED-4-15/[email protected]). In this regard, we take the position that in order to most fully reflect the actual circumstances of the delivery of goods to the seller organization, it is advisable to indicate as the shipper’s address in the UPD issued to the buyer, both the postal address of the original supplier in accordance with the constituent documents, and the postal address of his warehouse from which goods are shipped. This position is confirmed by the explanations provided in the letter of the Ministry of Finance of Russia dated August 26, 2008 N 03-07-09/24 regarding the completion of invoices. For your information: We draw your attention to the fact that when carrying out transit trade, the primary accounting document (no matter - UTD or consignment note TORG-12), issued by a trading organization to the buyer, will only perform the function of confirming the parties’ fulfillment of the obligation to supply goods and the function of a settlement document serving basis for payment. At the same time, this document will not be a confirmation of the fact of transfer (receipt) of goods due to the transit nature of the movement of goods. As a consequence, UPD in the situation under consideration will not be evidence of the actual movement of goods from the transit supplier to the final buyer (Resolution of the Federal Antimonopoly Service of the Central District dated May 31, 2013 N F10-1323/13 in case N A54-4896/2012). Confirmation of such movement and evidence of the reality of the business transactions carried out are transport documents (resolutions of the Federal Antimonopoly Service of the Central District dated November 22, 2012 N F10-3336/11 in case No. A54-5660/2010, FAS East Siberian District dated January 25, 2011 in case No. A74- 1670/2010 (by determination of the Supreme Arbitration Court of the Russian Federation dated May 13, 2011 N VAS-5763/11, the transfer of the case to the Presidium of the Supreme Arbitration Court of the Russian Federation for review in the manner of supervision was refused)). Therefore, we believe that in the situation under consideration, it is advisable for the organization to include additional lines in the UPD form to indicate in them the details of the documents drawn up by the buyer upon receipt of goods from the supplier’s warehouse and delivery of goods to their warehouse. Let us note that such requirements apply to the consignment note form N TORG-12, in which, among other mandatory details, information about the consignment note (its number and date) is supposed to be indicated (resolution of the Federal Antimonopoly Service of the West Siberian District dated 02/06/2008 N F04-769/2008 (194-A03-25)). Indication of these documents in the UPD will allow you to track the movement of goods from the transit supplier to the buyer and, if necessary, prove the reality of the delivery (resolution of the Twentieth Arbitration Court of Appeal dated October 4, 2012 N 20AP-4611/12 (determined by the Supreme Arbitration Court of the Russian Federation dated March 29, 2013 N VAS-3497 /13 refused to transfer the case to the Presidium of the Supreme Arbitration Court of the Russian Federation for review in the manner of supervision)). Such documents, depending on the method of export of goods by the buyer, for example, when delivering by road, may be a waybill if the buyer uses the services of a carrier or a waybill if the goods are exported on their own (letter of the Ministry of Finance of Russia dated 02.09.2011 N 03-03-06/ 1/540, dated 08/17/2011 N 03-03-06/1/500). The composition of the documents and the procedure for their transfer to your organization should be stipulated in the agreement with the buyer.

Answer prepared by: Member of the Chamber of Tax Consultants Kirill Gusev Response quality control: professional accountant Sergey Rodyushkin April 15, 2016

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Currency information

In line 7, indicate the digital code and name of the currency according to the All-Russian Currency Classifier OK (MK (ISO 4217) 003-97) 014-2000. This must be done also for non-cash settlements under the contract. For example, here is the information written in this line:

• “Russian ruble, 643” – if the price (tariff) is determined in Russian rubles and kopecks;

• “US dollar, 840” – if the price (tariff) is determined in US dollars and cents;

• “euro, 978” – if the price (tariff) is determined in euros and euro cents.

You can issue an invoice in a foreign currency only if both the prices and settlements under the contract are expressed in foreign currency. If prices are expressed in currency or conventional units, and calculations are carried out in rubles, then in line 7 indicate “Russian ruble, 643”.

This follows from the provisions of paragraph 7 of Article 169 of the Tax Code of the Russian Federation and subparagraph “m” of paragraph 1 of Appendix 1 to Resolution of the Government of the Russian Federation of December 26, 2011 No. 1137.

Attention: the buyer will be denied a deduction if the incorrect code and currency name are indicated on the invoice. Tax inspectors classify this as an error. It does not allow you to correctly determine the cost of goods (works, services, property rights) and the amount of VAT claimed. This was stated in the letter of the Ministry of Finance of Russia dated March 11, 2012 No. 03-07-08/68.

Name of goods, works, services

In column 1, indicate the name of the product or a description of the work performed, services provided, and property rights. This procedure is provided for both invoices that are issued upon shipment or upon receipt of an advance payment.

This is stated in subparagraph “a” of paragraph 2 of Appendix 1 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137.

Situation: can the name of the trademark be written in a foreign language on the invoice? This name is also indicated in the certificate of conformity for the product.

Yes, you can. The main thing is to indicate the name of the product in Russian.

This follows from paragraph 9 of the Accounting and Reporting Regulations and is confirmed in the letter of the Federal Tax Service of Russia dated December 10, 2004 No. 03-1-08/2472/16 and Article 6 of the Convention for the Protection of Industrial Property of March 20, 1883.

For example, it would be correct to fill out column 1 of the invoice as follows: “Satellite phone PETR 1990.” In this case, all requirements regarding the correct completion of invoices will be met.

Situation: is it possible to fill out one invoice for both goods and services at the same time?

Yes, you can. In this case, write down services, works and goods in the invoice as independent items.

Indeed, for different groups: goods, works and services, quantitative and cost indicators will differ (letter of the Ministry of Finance of Russia dated May 24, 2006 No. 03-04-10/07).

In addition, be sure to complete line 3, “Consignor and his address,” and line 4, “Consignee and his address.” For services and works, they are marked with dashes. But, when at least one product is recorded in the invoice, they must be filled out - you cannot put dashes in these lines (subparagraph 3, paragraph 5, article 169 of the Tax Code of the Russian Federation, subparagraph “e”, paragraph 1 of Appendix 1 to the Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137).

Situation: is it necessary to decipher the composition of construction and installation work performed under a construction contract in column 1 “Name of goods (description of work performed, services provided), property rights" of the invoice?

If a short title of the work allows inspectors to correctly identify it, then a detailed description is not required. Next to the short name, it is enough to indicate the details of the contract or other document from which the scope of work can be determined.

A description of the work performed is a mandatory detail of the invoice (subclause 5, clause 5, article 169 of the Tax Code of the Russian Federation). However, this provision does not provide for the obligation to provide a complete transcript of the work performed. In addition, if the invoice contains any inaccuracies that do not prevent the identification of the name of the work, the tax inspectorates have no right to refuse a deduction on such an invoice. This position is confirmed by the letter of the Ministry of Finance of Russia dated May 10, 2011 No. 03-07-09/10.

So that the tax inspectorate can obtain information about what kind of work was performed, in column 1 next to the short name, indicate the details of the relevant contract. In addition, inspectors can obtain a detailed breakdown of the work performed from the estimate, the report in form No. KS-2 and a certificate of the cost of work performed in form No. KS-3. The validity of this approach is confirmed by arbitration practice (resolutions of the FAS Moscow District dated July 19, 2012 No. A41-34328/11, dated February 6, 2012 No. A40-46403/11-91-198, Volga District dated December 1, 2011 No. A65-4112/2011, West Siberian District dated October 17, 2011 No. A45-25079/2009).

If in column 1 you indicate only a short name without reference to the relevant agreement, the inspectors will most likely refuse the deduction. Indeed, in this case they will not be able to determine what work was performed.

Taxation

• Value added tax

In general, for the purpose of calculating VAT for a trading organization, the moment of determining the tax base for shipped goods is considered to be the date indicated in the shipping documents, i.e., the day it draws up an invoice addressed to the buyer.
When delivering goods in transit, the trade organization does not transfer the goods to the buyer and does not hand them over to the carrier. This is done by the shipper. In this case, the date of shipment should be considered the date of the first drawing up of the primary document, issued either to the carrier for delivery of goods to the buyer, or to the buyer (letters of the Ministry of Finance of Russia dated 06.22.10 No. 03-07-09/37, 04.18.07 No. 03- 07-11/110).

For the transit supplier, the date of shipment will be the date indicated on the invoice, which he will issue in the name of the buyer.

The right to deduct the amount of VAT presented by the supplier of goods arises when the following conditions are met: the goods are purchased for resale, there is an invoice from the supplier, the goods are accepted for accounting and the relevant primary documents are available.

The term “acquisition” in civil legislation in relation to property means the acquisition of ownership of the latter (Articles 212, 218 of the Civil Code of the Russian Federation). Thus, when purchasing (purchasing) goods, the VAT presented by the supplier can be deducted by a trade organization when the goods become its property, are accepted for registration, and the relevant primary documents and an invoice issued by the supplier are available.

Acceptance of goods for registration means that goods purchased from a supplier and intended for resale are reflected in the accounting of a trading organization as a debit to account 41 or 45.

The trading organization should check how the supplier of goods filled out the invoice issued in its name.

On lines 2-2b

The “Seller” invoice as the seller of goods must indicate the details of the supplier, his address, taxpayer identification number (TIN) and reason for registration code (RPC).

On line 3

“Consignor and his address” also displays the supplier’s details.

On line 4

“Consignee and his address”, the supplier must indicate the details of the final buyer of the goods.

On lines 6-6b

The trade organization, its address, Taxpayer Identification Number (TIN) and checkpoint are listed as the buyer.

When issuing an invoice in the name of the final buyer, the trade organization must also reflect the features associated with the transit sale of goods.

On the lines of the invoice relating to the seller of goods, she must enter her own details, on the line “Consignor and his address” - indicate the details of her supplier, and fill out the lines relating to the buyer and consignee in the name of the final buyer of the goods.

The trade organization issues this invoice no later than five calendar days from the date of shipment of the goods, and registers it in the sales book on the day of such shipment.

• Income tax

The date of receipt of income from the sale of goods is the date of their sale, determined in accordance with clause 1 of Art.
39 of the Tax Code of the Russian Federation, regardless of the actual receipt of funds (other property (work, services) and (or) property rights) in payment for them. Therefore, income is considered received at the moment of transfer of ownership from the trading organization to the buyer. If an organization accounts for income and expenses using the cash method, then the moment of occurrence of income is the day of receipt of funds to the current account or to the organization's cash desk, the date of transfer of property as payment for goods and other methods of repaying debt (clause 2 of Article 273 of the Tax Code of the Russian Federation). In this case, income recognizes not only payment for previously delivered goods, but also advances received from the buyer for future deliveries.

When selling goods, expenses associated with their acquisition and sale are determined taking into account Art. 320 of the Tax Code of the Russian Federation, which determines the procedure for allocating expenses for trading operations for taxpayers using the accrual method. The current month's expenses in a trade organization are divided into direct and indirect. Direct expenses include: the cost of purchasing goods sold in a given reporting (tax) period; transportation costs for delivery of purchased goods to the warehouse of the taxpayer-buyer, if they are not included in the purchase price of these goods. The cost of purchasing goods shipped but not sold at the end of the month is not included by the taxpayer in expenses associated with production and sales until the moment of their sale. The amount of direct expenses in terms of transportation costs related to the balance of unsold goods is determined by the average percentage for the current month, taking into account the carryover balance at the beginning of the month. All other expenses incurred in the current month are considered indirect in the trading organization.

In other words, there is no need to distribute them, since they completely reduce the income from sales of the current month.