Reissue of invoices under an agency agreement

Purchasing goods for the principal: algorithm for re-issuing an invoice

When purchasing goods for the principal, the chain of interaction for issuing an invoice differs from that described above:

the supplier issues an invoice in your name (as an agent) and registers it in its sales book;
you enter it in part 2 of your invoice journal;
then, on your behalf, issue an invoice with similar indicators to the principal (indicate the actual supplier as the seller) and record it in Part 1 of the accounting journal;
The principal records the invoice received from you in his purchase ledger.

Familiarize yourself with the position of the Ministry of Finance on the nuances of issuing agency invoices.

If an agent purchased goods for several principals and the invoice contains data for the entire purchase, when re-issuing an invoice to each principal, the agent must transfer information only on those goods (services or works) that were intended specifically for this principal (letter of the Federal Tax Service dated April 18 .2014 No. GD-4-7/ [email protected] ).

Read about deducting VAT from the principal when purchasing goods through a chain of intermediaries here.

Export of commodities confirmed 180 days

Input VAT on raw materials, works and services can be deducted after confirmation (or non-confirmation) of the 0% rate. Wherein:

separate accounting of incoming VAT is maintained;
input VAT accepted for deduction on such goods is reflected in the VAT return: in Section 4 - if the documents are collected within 180 calendar days,
in Section 6 (updated declaration) - if the documents are not collected within the period of 180 calendar days,
in Section 5 - if the right to deduction arose after confirmation or non-confirmation of the 0% rate.

Changes in 1C regarding deductions:

Accepted for deduction when purchasing non-commodity goods for export;
Blocked until confirmation 0% - accounting for input VAT only for transactions at a rate of 0% for which confirmation is required (export of raw materials, works, services);
Distributed – maintaining separate accounting of incoming VAT for general expenses. The share of input VAT related to the 0% rate in the VAT Distribution and when it is carried out, the input VAT also acquires the methods Accepted for deduction and Blocked until 0% is confirmed.

VAT deductible on export:

when the rate is confirmed as 0% - accounting for input VAT only for export transactions is carried out on account 19 using the method Blocked until confirmation of 0% ;
as a result of separate accounting of VAT on total expenses - the share of incoming VAT related to exports is determined in the VAT Distribution and when it is carried out, the incoming VAT also acquires the method Blocked until confirmation 0% .

It is reflected in Section 4, page 030 and Section 8 in the usual manner, as are deductions in the domestic market (column 16 of the Purchase Book).

page 010 Operation type code:

code “01” Shipment or purchase of goods, works, services, rights, incl. transactions taxed at a rate of 0%;
code “25” Registration of invoices in the purchase book in relation to tax amounts previously restored when performing transactions taxed at a rate of 0%. In the purchase book in gr. 9 our organization must be indicated, not the supplier (Letter of the Federal Tax Service dated September 20, 2016 N SD-4-3/17657).

Document Formation of purchase ledger entries – checkbox Submitted for deduction of VAT 0% .

Cost of purchases according to the invoice (column 15 of the Purchase Book):

the total amount of the invoice indicated in gr. 9 invoices on the “Total payable” page (including VAT).

p. 180 Amount of tax accepted for deduction (column 16 of the Purchase Book):

amount of VAT to be deducted.

With separate accounting, as a rule, VAT will be partially deducted. Verification algorithm in the Federal Tax Service: “VAT charged by the seller may exceed the VAT declared by the buyer for deduction.”

How can an intermediary, forwarder, or developer issue an invoice?

The procedure for filling out an invoice by intermediaries (developers, forwarders) is indicated in the table:

Line number (columns) of the invoice	Content
Line 1	Date of issue of the invoice by the commission agent (agent): when the principal (principal) draws up an invoice issued to the commission agent (agent) selling GWS (goods, works, services, property rights) on his own behalf; when, in this case, the commission agent (agent) draws up an invoice issued to the buyer. The date of the invoice issued by the seller to the commission agent (agent) is when the invoice is drawn up by the commission agent (agent) purchasing GWS on his own behalf. The serial numbers of such invoices are indicated by each taxpayer in accordance with their individual chronology of invoicing
Line 1a	The serial number of the correction made to the invoice and the date of this correction. When drawing up an invoice, before making corrections to it, a dash is placed in this line
Line 2	Full or abbreviated name of the seller - a legal entity in accordance with the constituent documents, full name of individual entrepreneur - when drawing up an invoice by a commission agent (agent) purchasing GWS on his own behalf. Full or abbreviated names of sellers - legal entities in accordance with the constituent documents, full name of individual entrepreneur separated by the sign “;” (semicolon) - when drawing up an invoice by a commission agent (agent) purchasing goods and materials from 2 or more sellers on his own behalf. Full or abbreviated name of the seller - legal entity (forwarder, developer or customer performing the functions of a developer) in accordance with the constituent documents, full name of individual entrepreneur (forwarder, developer or customer performing the functions of a developer) - when drawing up an invoice by the forwarder , a developer or a customer performing the functions of a developer, purchasing goods and materials from one or more sellers on his own behalf
Line 2a	The address of the seller indicated in the Unified State Register of Legal Entities within the location of the legal entity, the place of residence of the individual entrepreneur indicated in the Unified State Register of Individual Entrepreneurs - when drawing up an invoice by a commission agent (agent) purchasing GWS on his own behalf. Address of the forwarder, developer or customer performing the functions of the developer, specified in the Unified State Register of Legal Entities, within the location of the legal entity, place of residence of the individual entrepreneur (forwarder, developer or customer performing the functions of the developer), specified in the Unified State Register of Individual Entrepreneurs, when drawing up an invoice by the forwarder, developer or by a customer acting as a developer, purchasing GWS from one or more sellers on his own behalf
Line 2b	INN and KPP of taxpayers-sellers (through the sign “;” (semicolon)) - when drawing up an invoice by a commission agent (agent) purchasing GWS from two or more sellers on his own behalf. INN and KPP of the taxpayer-seller (forwarder, developer or customer performing the functions of a developer) - when drawing up an invoice by a forwarder, developer or customer performing the functions of a developer purchasing goods and materials from one or more sellers on their own behalf
Line 3	The intermediary indicates the full or abbreviated name of the shipper in accordance with the constituent documents. If the seller and shipper: are the same person, the entry is made: “He is the same”; are not the same person, the postal address of the shipper is indicated. When drawing up an invoice for work performed (services provided), property rights, the seller puts a dash in this line. When drawing up an invoice by a commission agent (agent) purchasing goods and materials from two or more sellers on his own behalf, the full or abbreviated names of the shippers and their postal addresses are indicated (through the sign “;” (semicolon)) Read also: How to sign an additional agreement to a government contract
Line 4	The intermediary indicates the full or abbreviated name of the consignee in accordance with the constituent documents and his postal address. When drawing up an invoice for work performed (services provided), property rights, the seller puts a dash in this line. When the principal (principal) draws up an invoice issued to a commission agent (agent) selling 2 or more goods and services buyers on his own behalf, the full or abbreviated names of consignees and their postal addresses are indicated (through the sign “;” (semicolon))
Line 5	Details (number and date of preparation) of payment and settlement documents on the transfer of funds by such a commission agent (agent) to the seller and by the principal (principal) to the commission agent (agent) - when drawing up an invoice by the commission agent (agent) purchasing GWS on his own behalf. When drawing up an invoice by a commission agent (agent) purchasing GWS from two or more sellers on his own behalf, the details (number and date of preparation) of payment and settlement documents on the transfer of funds by such a commission agent (agent) to the sellers and by the committent (principal) to the commission agent ( agent) (through the sign “;” (semicolon)). When the principal (principal) draws up an invoice issued to a commission agent (agent) who sells goods and services to two or more buyers on his own behalf, the details (number and date of preparation) of payment and settlement documents on the transfer of funds by the buyers to the commission agent (agent) and the commission agent ( agent) to the principal (principal) (through the sign “;” (semicolon). When drawing up an invoice by a forwarder, developer or customer performing the functions of a developer purchasing goods and materials from one or more sellers on their own behalf, the details (number and date of preparation) of payment and settlement documents on the transfer of funds by such forwarder, developer or customer performing functions of the developer, seller and buyer (client, investor) to the forwarder, developer or customer performing the functions of the developer (through the sign “;” (semicolon))
Line 5a	Details of the invoice or act on which the invoice was drawn up
Line 6	Full or abbreviated name of the buyer in accordance with the constituent documents - when the principal (principal) draws up an invoice issued to the commission agent (agent) selling goods and services on his own behalf. Full or abbreviated name of buyers in accordance with the constituent documents (through the sign “;” (semicolon) - when the principal (principal) draws up an invoice issued to a commission agent (agent) selling two or more goods and services to two or more buyers on his own behalf
Line 6a	The address of the buyer indicated in the Unified State Register of Legal Entities, within the location of the legal entity, the place of residence of the individual entrepreneur indicated in the Unified State Register of Individual Entrepreneurs - when the principal (principal) draws up an invoice issued to the commission agent (agent) selling goods and services on his own behalf
Line 6b	The intermediary indicates the INN and KPP of the taxpayer-buyers through the sign “;” (semicolon)
line 7	The intermediary indicates the name of the currency for the goods listed in the invoice and its digital code in accordance with OKV (All-Russian Classifier of Currencies)
Line 8	The line is filled in when issuing an invoice under a government contract for the supply of goods (performance of work, provision of services), a contract (agreement) on the provision of subsidies from the federal budget to a legal entity, budget investments, contributions to the authorized capital (if any)
Box 1	The intermediary indicates the name of the goods supplied (shipped) (work performed, services rendered) of the principal (principal); When the principal (principal) draws up an invoice issued to a commission agent (agent) selling two or more buyers of goods and services on his own behalf, the names of the supplied (shipped, transferred) goods and services are indicated in separate positions for each buyer, and in the case of receipt of payment, partial payment on account of upcoming deliveries of GWS - names of supplied GWS for each buyer. When drawing up an invoice by a commission agent (agent) purchasing goods and materials from two or more sellers on his own behalf, the names of the goods supplied (shipped) (description of work performed, services rendered), transferred property rights, indicated in separate items for each seller, and in case of receipt of payment, partial payment for upcoming supplies of goods and materials - names of goods supplied (description of work, services), property rights for each seller. When drawing up an invoice by a forwarder purchasing goods (work, services) from one or more sellers, property rights on his own behalf, the names of the goods delivered (shipped) (description of work performed, services rendered), transferred property rights indicated in separate positions are indicated for each seller, and in case of receipt of payment, partial payment for upcoming supplies of goods and materials - the names of the supplied goods (works, services, property rights) for each seller. When drawing up an invoice by a developer or a customer performing the functions of a developer purchasing goods and materials from one or more sellers on his own behalf, the names of the construction and installation work performed, as well as goods (work, services), property rights from the invoices are indicated in separate positions , offered by sellers to the developer or the customer performing the functions of the developer
Box 1a	The column is intended to reflect the code of the type of product in accordance with the unified Commodity Nomenclature of Foreign Economic Activity of the EAEU. The data is indicated in relation to goods exported outside the territory of the Russian Federation to the territory of a member state of the EAEU; If there is no data, a dash is placed
Columns 2 and 2a	If there is an indicator, a unit of measurement (code and the corresponding symbol (national) in accordance with sections 1 and 2 of the All-Russian Classifier of Units of Measurement) (if it is possible to indicate it). If there are no indicators, a dash is placed
Column 3	Quantity (volume) of goods (work, services) supplied (shipped) according to the invoice of the principal (principal) based on the accepted units of measurement (if it is possible to indicate them)
Column 4	The price (tariff) of a product (work performed, service rendered), transferred property right per unit of measurement (if it is possible to indicate it) under an agreement (contract) excluding VAT, and in the case of using state regulated prices (tariffs) that include VAT, taking into account the amount of tax. If there is no indicator, a dash is placed
Box 5	The cost of the entire quantity (volume) of goods supplied (shipped) according to the invoice of GWS without VAT
Box 6	The amount of excise duty on excisable goods. If there is no indicator, the entry is made: “Without excise tax”
Column 7	Tax rate
Column 8	VAT amount
Column 9	The cost of the entire quantity of goods and materials supplied (shipped) according to the invoice, including VAT, and in the case of receiving a payment amount, partial payment on account of upcoming supplies of goods and materials - the received amount of payment, partial payment
Columns 10 10a	Country of origin of the product (numeric code and corresponding short name) in accordance with the All-Russian Classifier of Countries of the World. These columns are filled in for goods whose country of origin is not the Russian Federation
Box 11	Registration number of the batch of goods subject to traceability
Columns 12 and 12a	In these columns you need to reflect the unit of measurement of the product that is used for traceability. It is determined according to the All-Russian Classifier of Units of Measurement
Box 13	Quantity of goods in specified units

Note! Sellers of goods subject to traceability must issue invoices in electronic form (clause 1.1 of Article 169 of the Tax Code of the Russian Federation). And buyers of goods subject to traceability must ensure the receipt of electronic invoices via telecommunication channels (clause 1.2 of Article 169 of the Tax Code of the Russian Federation).

Adjustment invoice for the return of goods (accounting with the Seller) (valid until 01/01/2019)

From 01/01/2019, return goods using the Sales Adjustment .
Find out more Processing a return to the buyer from 01/01/2019

How is the operation of returning goods recorded in the seller's accounting?

if part of the goods is returned, this means that ownership of the goods has not been transferred, so the seller needs to reverse the proceeds using the “red reversal” method.

How to reflect the transaction to the seller in 1C?

using the document Adjustment of implementation - type of operation Adjustment by agreement of the parties.

Adjustment scheme for VAT accounting

Step 1. Reflection of the return of not accepted goods (quantity adjustment).

Step 2. Issuance by the seller of an adjustment invoice to reduce the quantity of goods as agreed by the parties.

Step 3. Acceptance of VAT for deduction by the seller for the difference associated with a decrease in the quantity of goods according to the adjustment invoice. The deduction is reflected in the purchase book in the period when the adjustment is made as agreed by the parties. The deduction can be reflected no later than three years from the date of drawing up the adjustment invoice (clause 13 of article 171, clause 10 of article 172 of the Tax Code of the Russian Federation).

Step 4. Drawing up and submitting to the Federal Tax Service a VAT return for the quarter in which the adjustment took place, where the amount of the VAT difference for the adjustment SF:

taken into account on page 120 of Section 3,
reflected in page 180 of Section 8.

page 010 Operation type code - code “18” Drawing up or receiving an adjustment invoice in connection with a change in the cost of shipped goods (works, services), rights.

pp. 020-030 Number and date of the seller’s invoice (column 3 of the Purchase Book) - indicates the number and date of the “primary” seller’s invoice for which the CSF is issued.

pp. 060, 070 Number and date of the seller’s adjustment invoice (column 5 of the Purchase Book) - is indicated in exact accordance with the number and date of the seller’s adjustment invoice.

p. 170 Cost of purchases according to the invoice (column 15 of the Purchase Book) - data from gr. 9 KSF on the page “Total decrease” (including VAT) when the seller reflects the KSF purchases for a decrease in value in the book.

p. 180 The amount of tax accepted for deduction (column 16 of the Purchase Ledger) is the amount of VAT to be deducted when the seller reflects the CSF purchase book for a decrease in value (corresponds to the amount of tax under column 8 of the CSF on the page “Total reduction”).

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When does an agent need to issue an additional invoice?

In addition to shipping invoices (the procedure for issuing which is described above), the agent must issue another one to the principal. This need arises for agents who pay VAT.

This is due to the fact that for an agent - a VAT payer, income for tax purposes is the remuneration under the agency agreement (clause 1 of Article 156 of the Tax Code of the Russian Federation), therefore, for its amount the agent:

issues an invoice to the principal (as in the normal sale of goods, work or services);
registers it in the sales book with code 01 (Articles 168–169 of the Tax Code of the Russian Federation).

The costs transferred by the agent to the principal under the agency agreement (related to its execution) do not form an object of VAT taxation - the agent does not need to take into account their amount when calculating income tax (subclause 9, clause 1, article 251, clause 9, article 270 of the Tax Code of the Russian Federation) .

Find out when and how consolidated invoices can be issued in agency relationships.

VAT tax agent

The right to deduction arises only from tax agents - VAT payers:

when purchasing goods, works, services from a foreign person on the territory of the Russian Federation;
when leasing federal (municipal) property from government bodies;
from shipowners.

The right to deduction arises when the following conditions are simultaneously met:

goods, works, services were accepted by the tax agent;
the service is used by a tax agent for activities subject to VAT;
VAT is paid to the budget by the tax agent.

Tax agents have the right to deduct VAT in the tax period when it was actually paid (Letters of the Ministry of Finance of the Russian Federation dated October 23, 2013 N 03-07-11/44418, dated January 13, 2011 N 03-07-08/06), arbitration practice (Resolutions of the Federal Antimonopoly Service of the North-Western District dated January 28, 2013 N A56-71652/2011 and dated March 21, 2012 N A56-38166/2011).

Can an NA claim a deduction for advance payments transferred to foreigners (clause 12 of article 171 of the Tax Code of the Russian Federation, clause 9 of article 172 of the Tax Code of the Russian Federation)?

The Ministry of Finance of the Russian Federation thinks - NO! Since the deduction can only be made in the tax period in which the work (services) was accepted for accounting. There is no invoice issued by the seller necessary to accept the deduction (clause 1 of Article 172 of the Tax Code of the Russian Federation) (Letter of the Ministry of Finance of the Russian Federation dated 04/06/2016 N 03-07-08/19500).

The tax agent cannot exercise the right to transfer the deduction for 3 years, only during the period when the conditions for applying the deduction are met (Letter of the Ministry of Finance of the Russian Federation dated November 17, 2016 N 03-07-08/67622).

Control ratio for VAT tax agents

Checking compliance with the control ratio (CR) of the Federal Tax Service:

If codes 1011711 and 1011703 are present in Section 2 p. 070, then this CS must be carried out. If it is not fulfilled, then this indicates an overstatement of the amount of VAT to be deducted.

News for tax agents on VAT

As of January 1, 2018, a new clause 8 of Art. 161 of the Tax Code of the Russian Federation (Federal Law of November 27, 2017 N 335-FZ). According to it, VAT taxpayers purchasing:

raw animal skins,
scrap and waste of ferrous and non-ferrous metals, secondary aluminum and its alloys,

become tax agents for VAT.

Invoice and agent report: what to look for

When preparing an invoice, it is important for the agent to ensure that the information indicated there is identical to the data reflected in another important document - the agent’s report. The invoice data and the agent's report should not differ in information about the quantity of goods, their price and other indicators.

The presence of discrepancies may indicate:

about arithmetic or technical errors made - in this case you will have to start correcting an incorrectly drawn up document;

Find out the algorithms for correcting erroneous data in an invoice on our website .

adjustments to the price and/or quantity that have occurred that have not been taken into account by the agent, which requires the execution of an additional agreement to coordinate the changes and an adjustment invoice.

Inconsistencies in documents may be caused by:

discounts provided by sellers and not taken into account by the agent when compiling the report;
revision of prices in the conditions of initial shipment of goods at preliminary prices;
in other cases (when returning goods, identifying shortages or discrepancies in quality, etc.).

The articles posted on our website will help you correctly correct errors that arise in your current business activities:

“How to make a correction in a work book - sample”;
“Corrections in the cashier-operator’s journal - sample”.

Results

The agent, as a link between the principal and a third party (buyer or supplier), is responsible for re-invoicing. An agent selling on his own behalf the goods of the principal in invoices issued in the name of buyers indicates himself as a seller. Using such a document, the buyer can safely claim a VAT deduction. If the agent purchases goods or services on behalf of the principal, then when re-invoicing he must indicate information about the supplier on pages 2, 2a and 2b.

Download step-by-step instructions for re-invoicing here .

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.