From October 1, 2017, change in the form of invoices, books of shopping and sales, the procedure for filling out the invoice accounting magazine and their storage is entered into force. The amendments will affect all VAT payers. New order Registration of documents related to the calculation of VAT was established by the Decree of the Government of the Russian Federation of 19.08.2017 No. 981.

Experts of the Experts of the Vnesheconomudite Consultation Center tell how new VAT documents will look like and whom the changes will affect.

Change number 1: invoice

From 01.10.2017, a new graph 1a "code of the product code" appeared in the form of the invoice. It is filled with organizations exporting goods outside the Russian Federation to EAEP countries. The code of the type of product must be indicated in accordance with the Unified Commodity Nomenclature foreign economic activity EAEP.

The invoice form added a new account for signature an authorized person, which signs an invoice for an individual entrepreneur, until 01.10.2017, columns were provided in the invoice for signatures of persons who are written out for the head or chief accountant.

From the IV quarter of 2017, a clarification of the need to fill it in the presence of a State Contract Identifier.

Also adjusted the rules for filling out the new invoice form. Among the filling amendments can be allocated:

in line 2a now you need to specify the address legal entitiesspecified in the Union, or the place of residence of the individual entrepreneur, specified in the Eagle;

new rules for filling in Count 11 "Customs Declaration Registration Number" - Instead of the Customs Declaration Number, its registration number should now be brought.

The procedure for filling the invoice is supplemented with new provisions that are applied in cases if the invoice is a freight forwarder, developer or customer who performs the functions of the developer, when purchasing property rights from one or more sellers (works, services) of property rights on their own behalf. So, in particular, the procedure for investigating invoice for freight forwarders, which organize carriage by third-party companies is registered.

Forwarder, which organizes carriage by third-party carriers, has the right to compile "summary" invoices. In them, it reflects these invoices received from performers carriers.

Change number 2: Corrective invoicebut

VAT changes have led to an update of the correction invoice.

So, a new Count "1b" for the code of the type of product has been added to the form of a correction invoice. It is filled with organizations that export goods to EAEU countries.

Also, the Decree of the Government of the Russian Federation of 19.08.2017 No. 981 officially recorded the right of taxpayers to add any rows and graphs to the correction invoice. Consequently, if necessary, in a correction invoice, you can add, for example, the details of the document, on the basis of which the cost is changing. At the same time, when adding new information, the main form of the correction invoice should not change.

Change number 3: Journal of accounting of received and invoices

In the journal, the account of the received and invoice specified the place to sign the authorized person, which signs in the journal for an individual entrepreneur.

In addition, it is clarified when the journal of accounting received and invalidates should not be required:

if, under the terms of the contract with the Customer, the mediator includes the cost of goods (works, services), which he acquired on his own behalf;

if the commissioner (agent) implements goods of work (services) VAT non-payers or buyers who are exempt from VAT and do not constitute invoice with their consent;

if the commissioner (agent) implements goods to foreign organizations that are not on tax accounting in Russian IFTS.

Change No. 4: Shopping Books and Sales

The rules for maintaining the book of purchases refined questions of booking in the following situations:

when importing goods from other countries (including EAEP);

registration of invoice for prepayment;

registration of advance invoices;

making corrections in the book.

Changes in the sales book on VAT can be reduced to the following basic amendments:

added new graphs;

introduced new dates for signing the book by the head;

the rules for maintaining corrections are refined.

Change number 5: Deadlines for storage of VAT documents

The amendments are clearly established the rules for storing invoices. In particular, they are required to be placed in chronological order as they are exhibited (compiled, corrected) or are obtained.

All types of invoices (primary correction and corrected) will need to be stored for four years.

Copies of paper invoices received from intermediaries should be certified by their signatures (committees, principals, developers or freight forwarders).

Have questions? Experts of the Experts of the VnesheconomAudit Consultation Center are always ready to promptly assist representatives of the entrepreneurial community on legal and financial activitiesthat will allow you to detect and eliminate errors in a timely manner, do not launch accounting and minimize the risk of a tax audit.

Starting from October 1 of this year, a new form of invoice is introduced. The blank has undergone some significant changes and can cause certain difficulties in filling even from experienced accountants. Consider a new invoice version and describe in detail what changes were taken, which fields were added to the form and how to fill out a new invoice. Additionally, a sample document will be given, which will serve as an example for filling out the form.

The invoice is a document that is used by the buyer as a basis for confirming the adoption of VAT amounts to deduct or refund. Taking into account the individual provisions of the Tax Code, the document must be issued every time the implementation of the company's products or services, other property rights. Invoices may be issued in two ways:

• electronic;
• on paper.

The paper variant is represented in Appendix N 1 to PP of the Russian Federation N 1137 dated December 26, 2011. IN legislative Act All necessary for the maintenance of the enterprise of the Enterprise, which will be used in the future, with VAT calculus are approved. The list of such documents includes:

• invoice and blank for adjustment;
• journal of accounting received and issued invoices;
• shopping books;
• books sales.

In the case of document management in the electronic version, the seller and the buyer should use compatible software and issue invoices in a single key. Of course, the documents decorated must comply with all the requirements that are written in individual legislation.

Change in the form of an invoice

Latest corrections about general view The invoices were made on July 1, 2017. The changes affected not only the form itself, but also the correction form. The invoice was added line 8 "Identifier of the State Contract, Agreement (Agreement)", and in the adjustment form, line 5 appeared with the same name.

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Starting from October 1, 2017, the form of the document was again modified, and now all employees of accounting are required to use a new form of form for designing a sales transaction with VAT.

Sample new invoice

To get a complete idea of \u200b\u200bthe innovations taken with regard to the invoice, it is worth considering a sample of filling the document and tell about what changes are there. This moment is extremely important, as users will be able to arrange correctly and without special difficulties and misunderstanding.

Guided by the submitted form, consider in more detail what changes take place and how they should be taken when filling:

1. A new graph 1A "code of the product code" was added to the blank. It is fill in only those organizations that are engaged in the export of products outside Russia to the EAEU countries. The product code will fit according to the unified commodity nomenclature formed in accordance with existing product groups. If such a company's activity does not lead, then in the column is affected by a dash. Previously, this parameter was prescribed in column 1, after the product name.
2. A graph appeared in the form to set the painting authorized person. Previously, such columns were used in the invoice for signature by people who put the signature for the head or chief accountant in the presence of a power of attorney. Today, the responsible employee can also put a signature.
3. Adjustments were made regarding the name of the graph 11. Previously, this section was called the "Customs Declaration number", however, since October, the word registration was added to this graph. Recall that these rooms have fundamental differences and this is not at all the same.
4. Count 8 was supplemented with a new comment relating to the fact that the need to fill the document occurs if the company has a state contract identifier. This amendment is more technical in nature, since the rules for filling out the invoice is and so envisage.

Changes in filling the invoice

In addition to the form presented, some amendments were made in order to fill the document. Such changes are quite enough to deliver the complexity to a responsible person.

Consider the most important of them in more detail.

1. The seller's address should be entered according to the record that is available in the register or in the Eagle. From the beginning of October, the row 2a should be filled in a new way. Today, this line is prescribed data on the location of the seller in accordance with the information that is specified in the constituent documentation or indicates the address of the residence of the entrepreneur. Starting from 01.10.2017, this props will need to be indicated in accordance with what information is registered in the EGRIP or to the register. Additionally, you must enter the postal code and for the seller, and for the buyer.
2. New rules for freight forwarders were adopted. A new invoice is supplemented by applications that will be obliged to fill forward forwarder or developer. Previously there were no such rules, so the freight forwarders should familiarize themselves in detail existing rules and fill out invoices. The order of registration is line, the following is true:

• "1" - date and number of the form;
• "2" - the name of the company or freight forwarder (full and abbreviated);
• "2a" - the registered address of the seller;
• "2B" - the details of the freight forwarder (INN, CAT);
• "5" - data on the transfer of funds to the expeditionary;
• "Graph 1" - the name of the products for each seller separately;
• "Counts 2-10" - data on invoice invoices for each seller separately.

3. The price will be determined by the estimated method. For this, column 4 is filled in the form of the difference between graphs 9 and 8.

VAT documents: new forms and filling rules from 01.10.2017

From 01.10.2017, taxpayers will have to apply new forms of invoice, accounting magazine, shopping books and sales books. What has changed in documents, which categories of persons appeared additional duties and advantages, tell me in the article.

All changes to the documents are made by the Decree of the Government of the Russian Federation of August 19, 2017 No. 981. The normative act makes adjustments to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137. Apply new forms follows from 01.10.2017. From the same date you need to fill out documents under the new rules.

Let's consider the changes made in more detail.

New fields in the invoice

A new graph 1A is added to the table part of the invoice. Also, a similar graph is added to the form of a correction invoice - graph 1B. These graphs are not filled with all taxpayers. To make data in Counts 1A or 1B should exporters implementing products to EAEU countries.

Product species codes are presented in the commercial nomenclature of foreign economic activity. Codes are grouped into sections by type of activity. In total there are 21 partition. For example, for home shoes code will be: 6402 99 500 0.

Please note that the codes of the goods in exporting to the EAEEC countries were required to indicate before (paragraphs 15 of paragraph 5 of Art. 169 of the Tax Code of the Russian Federation). Now for the codes there appeared a separate graph.

Invoidors in the invoice touched the SP signatures. Now the entrepreneur has the right to sign an authorized person.

New names of string

Decree of the Government of the Russian Federation of 19.08.2017 No. 981, the names of some rows and the graph were refined.

Row of 8 invoices from 01.10.2017 is called "State Contract Identifier, Agreement (Agreement) (if available)". Thus, the legislators clarified that line 8 is to be completed only in the presence of data.

In the line 11 made a refinement about which number of the customs declaration you need to write. The string was called the "Customs Declaration Registration Number".

Changes in the address bar

According to the rules in force before October, taxpayers indicate the line 2A address in accordance with constituent documents. From 01.10.2017 this line will need to indicate the address that was recorded in the Unified State Policy.

New rule for a correction invoice

In the Decree of the Government of the Russian Federation dated December 26, 2011, paragraph 8 was added, which allows taxpayers to add additional lines and graphs into a correction invoice.

Approved the procedure for filling the invoice for developers and freight forwarders

Until 01.10.2017, there were no individual provisions in the rules for filling out invoices for freight forwarders and developers.

Features of filling the invoice lines were approved only for commissioners. According to the same rules, documents and freight forwarders were filled (the letter of the Ministry of Finance of Russia of January 10, 2013 No. 03-07-09 / 01).

Now the clear procedure for making data in the invoice by developers and freight forwarders, which are valid on their own behalf and at the expense of the Customer.

• row 1 - you need to specify the date and number of the invoice in the chronological order, which is carried out from the forwarder or developer;
• row 2 - You need to register a complete or abbreviated name of the company (FIO entrepreneur) - forwarder, developer;
• row 2A - Here you need to specify the address of the forwarder / developer in accordance with the Enragection data (EGRIP);
• row of 2B - you need to specify the INN / CAT of the freight forwarder or developer;
• row 5 - You need to fix the number and date of payment documents;
• count 1 - Forwarders and developers noted the names of goods (works, services) in certain positions for each seller;
• counts 2-10 - Forwarders indicate data for each seller from the invoices that these sellers put. The developers indicate in certain positions the total data of invoice for construction and installation work exposed by contracting organizations, and the total data of invoices by goods (work, services), property rights exposed by suppliers.

Changes in sales book and shopping book

First of all, the changes in the books and sales have influenced the adjustments made to the invoice form. For example, legislators clarified that in column 3 purchases books need to indicate the registration number of the customs declaration when importing goods.

Also in the rules of filling books of purchases clarified the principle of data reflection in column 3 when importing goods from the EAEU countries.

Perhaps the most important change can be considered a new procedure for reflecting corrected invoices. From 01.10.2017, the corrected invoice must be registered in the book of purchases in the quarter, in which the primary document was discharged. Until the beginning of October, the corrected documents are recorded by the quarter of their receipt.

The book of sales added new graphs 3a (registration number of the customs declaration) and 3b (code of the product type). Fill them with appropriate data.

Approved new terms of signing the book of purchases and sales - until the 25th day of the month coming in the reporting quarter.

New account accounting magazine

The form of accounting magazine received and invoices also updated.

In addition, new faces have appeared in the rules that must be logged. Among them are persons working under the subcommission contracts, transportation expedition, subagent contracts, and persons performing the developer functions.

If in one invoice the seller reflects and own goods, and products on the mediation contract, in the magazine accounting of invoices, only goods on the mediation contract should be accessed.

New procedure for storing VAT documents

The shelf life of invoice is still four years. However, the Rules made clarifications - to keep documents should be in chronological procedure as they are issued / obtaining (Decree of the Government of the Russian Federation of August 19, 2017 No. 981).

Also by the Decree of the Government of the Russian Federation of 19.08.2017 No. 981 approved a list of additional documents to be stored along with invoices:

• copies of invoices from intermediary, developer, forwarder;
• statements about the import of goods and the payment of indirect taxes;
• customs declarations and their certified copies, payment documents for imports;
• strict reporting forms with VAT on travel expenses (housing and travel);
• documents on the transfer of property, NMA, property rights in the implementation of transactions with shareholders;
• primary documents for a decrease in value;
• other documents with total (summary) data on operations that are registered in the sales book.

From October 1, 2017, a change in the form and the rules for the filling of VAT documents, submitted by the Decree of the Government of the Russian Federation of August 19, 2017 No. 981 in the Decree of the Government of the Russian Federation of December 26, 2011 No. 113.

The auditors of the company "Audit Audit" discussed the amendments to the hope of Stepanovna Chambina, an VAT expert, the State Advisor of the Russian Federation 2, the Honored Economist of the Russian Federation with the experience of work in the FTS for more than 20 years.

1. From October 1, 2017, a new Count "Registration Number of the Customs Declaration" has been added to the sales book. Who fills it?

LF.: This graph will fill out only the EEZ residents in the Kaliningrad region in the implementation of goods in respect of which they were exempt from the payment of "imported" VAT at the completion of the Customs Procedure Free customs zone Or paid it in a special order.

It is for such cases, starting from the Declaration for the 1st quarter of 2017, in section 9 "Information from the Book of Sales ..." has already appeared a new line 035, where the numbers of customs declarations are reflected. Now the indicators of the sales book and declaration are aligned.

Not to be confused with information reflected in gr.11 "Registration number of the customs declaration" of invoices.

When implementing imported goods in the domestic market, the registration numbers of customs declarations from G.11 invoices in the sales book are not filled.

2. From October 1, 2017, the provision is excluded from the book that corrected invoices is registered in the book of purchases as the right to tax deductions arise. Does this mean that the corrected invoices can be recorded in the additional minister of the books of purchases for the one in which the primary priority was registered before entering into it?

LF.:Yes, from October 1, 2017, a fundamentally changed approach to the rules for registering corrected invoices. After the entry into force of Resolution No. 981, corrected invoices can be recorded in the book of purchases for the tax period in which the primary invoice was registered before the corrections in it. Now the controllers insist that the right to deduct no earlier period when the buyer received a corrected invoice.

I want to add that since October 1, the order is installed for registration of corrected invoices and in the account journal of the received and invoices. A corrected invoice is registered in the journal for the period when the primary invoice is reflected. And the primary invoice itself is canceled with a negative value.

3. From October 1, the order of registration in the magazine invoices for expired tax periods is enshrined. Hence the question. The mediator acquired the goods for the committee. The invoice is exhibited by the buyer on September 30, but received an intermediary by mail only on October 30. How to fill part 1 and 2 magazine?

LF.:According to the amendments, if the current quarter discovered the lack of registration in the invoice journal obtained in the past quarter or after the completion of the quarter, the registration of such an invoice is made in the new line of the magazine for the quarter in which this invoice is compiled.

Thus, the invoice of September 30 must be registered in the journal for the 3rd quarter. That is, the magazine will have to clarify.

4. We believe that when selling goods of the Committee from its name, the mediator also registers the received invoices in the journal by the date of their compilation? For example, the goods are implemented by the Buyer on September 30, then the information is transferred to the Committee. He put an invoice for this date, but the intermediary transferred only on October 30. How will the mediator fill the magazine?

LF.:It is necessary to navigate the date of the invoice. When shipping goods to the buyer, the commissioner puts an invoice of September 30 and registers in part 1 of the magazine for the 3rd quarter. If the invoice is received from the Committee only on October 30, it must be registered in the new line of part 2 of the magazine for the 3rd quarter. That is, the magazine for the 3rd quarter will have to clarify and pass the refined declaration (if the commissioner is on the OSN). If the mediator on the special service, the refined journal for the 3rd quarter is surrendered to the IFTS.

5. Whether we understand that after October 1, 2017, the freight forwarders, developers will not be able to select a method for re-examine invoices. Those. Are they obliged (and not entitled) to exhibit summary invoices on their own behalf?

LF.:When setting invoices to clients, the freight forwarder and developer indicate as a seller. In the invoice, they indicate a date according to their internal chronology. The use of the "mediating scheme" when providing forwarding services (developer services), the rules are not provided. The freight forwarder will use the rules for intermediaries if there is no forwarding services within the framework of the contract forwarding agreement, but intermediary.

"Audit Audit" invites on October 2 at the Kremlin conference forum - we will analyze changes in detail not only VAT, but also for income taxes and property, "salary taxes".

You can take part personally or watch online broadcast / event entry at any convenient time.

6. And for commissioners (agents) changed something?

LF.:Intermediaries, acquiring goods from their own behalf, as earlier, when taking invoices to their commitments (principles), indicate the date from the factivity of the actual seller and its details. If the sellers are somewhat, then their names are listed through a semicolon. But provided that the dates of the invoices of these sellers coincide. If dates are different, then invoices for each seller are re-elected to the address of the Committee (Principal).

As you can see, the order for developers (freight forwarders) is different from other intermediaries.

7. It is written that in the journal of accounting received and invoices, not only "ordinary" invoices, but also customs declarations, statements about the importation of goods (from EAEU) and invoices compiled by tax agents can be recorded. What are these cases?

LF.:For example, when organizing transportation, the forwarder acquires information Services Foreign company for the client. The place of implementation of these services is recognized by the Russian Federation, so the mediator performs the obligations of the tax agent on calculating and pay VAT. The invoice exhibited in the execution of the duties of the tax agent, the freight forwarder will register in part 2 of the journal. Or the developer acquires import equipment for the customer. Then in the journal the developer will register the customs declaration.

Next, the freight forwarder during the execution of the service or the developer during the transmission of the object to the customer is registered in part 1 of the magazine a consolidated invoice with the allocation of individual positions for each seller (customs declaration).

8. Immediately there was a question about the registration in the book of purchases of customs declarations. As the cost of goods, the rule prescribes to reflect the cost reflected in accounting?

LF.:Yes, when reflected in the book of purchases of the value of goods imported into the territory of the Russian Federation from the territory of non-EAEP countries in column 15 "The cost of goods (works, services) ..." indicates the value of these goods reflected in accounting.

Now FTS offers a different order when reflected in the book of purchases of this indicator. It is indicated by the cost of imported goods stipulated by the contract (contract). In the absence of value in the contract (contract) - the cost specified in the shipping documents. In the absence of cost in the contract (contract) and shipping documents - the value of goods reflected in accounting.

9. What value to indicate when importing from EAEU?

LF.:The column 15 reflects, indicated in column 15 applications for the importation of goods and pay indirect taxes. That is the cost of goods under the contract.

10. When the developers should register the invoices received from the sellers (contractors) in part 2 accounting magazine. As you get or in the period of payment of consolidated invoices, the investor?

LF.:In the period of receiving from sellers. Other rules Resolution No. 1137 does not contain. Moreover, from October 1, the order of registration of "forgotten" invoices belonging to past periods is fixed. When identifying an unregistered invoice related to the previous period, it must be registered in the new line of the journal for the period to which the date of its preparation belongs.

If you have any questions - ask them today, and the Experts "Audit Audit" will answer them on October 2 at a conference forum. Find out the answers - come personally, participate in online broadcasts directly from your workplace or see the recording at any convenient time.

Contents of the magazine number 18 for 2017

DO NOT MISS

L.A. ELINA,
leading expert

The government approved amendments to Resolution No. 1137, which approved forms of invoice, purchases books and books, as well as the rules for filling them. Innovations begin to act from the fourth quarter of 2017, that is, from October 1.

New rules for VAT documentation

The invoice form has been updated again.

In the form of an invoice, several changes:

a new graph 1a "code of the type of product appears. In it, Russian exporters of goods to the EAEU countries (Armenia, Belarus, Kazakhstan, Kyrgyzstan) will have to indicate the code of the type of product. This code is defined according to the unified commodity nomenclature of foreign economic activity of the EAEP. Recall that now this code also needs to be indicated in the invoice e. sub. 15 paragraph 5 of Art. 169 NK RF. It is often affixed in column 1 after specifying the name of the product or in additional string h. The letter of the Ministry of Finance dated November 14, 2016 No. 03-07-09 / 66475. If there is no need to fill this graph, it puts it to sub. "A (1)" paragraph 2 of the Completion Completion Rules. Government Decree dated December 26, 2011 No. 1137 (Ed., Affairs. From 01.10.2017) (hereinafter - Resolution No. 1137);

count 11 will be called the "Customs Declaration Registration Number" (instead of the "Customs Declaration Number"). Previously, it was necessary to indicate the corresponding number on goods produced outside Rossi and Decision of the Commission of the Customs Union of 20.05.2010 No. 257. Now it must be filled with respect to goods issued by customs for domestic consumption in the territory of a special economic zone in the Kaliningrad region and sub. "L" of paragraph 2 of the Completion Completion Rules (ed., Affairs. From 01.10.2017);

at the bottom of the invoice will be indicated that signs it individual entrepreneur or other authorized person. Thus, there will no longer be disputes on the question whether the entrepreneur can delegate his rights to sign invoices to anyone else. Recall that earlier the FTS and the Ministry of Finance believed that the Tax Code did not give such an opportunity and Letters of the FTS dated 09.07.2009 № Shs-22-3 / [Email Protected] ; Ministry of Finance dated January 14, 2010 No. 03-07-09 / 02. However, the Supreme Arbitration Court had another point of view i p. 24 Resolutions of the Plenum of You 05/30/2014 No. 33.

Invoice number from "» (1)

Correction No. from "» (1a)

Product name (Description of the work done by the Ra Bot rendered to the must-mead), property law

Code of the type of goods

unit of measurement

Number (Ombol)

Price (Ta Reef) per unit of measure

The cost of goods (works, services), property rights without tax -

Including the amount of excise

Tax rate

The amount of tax presented to the buyer

The cost of goods (works, services), property rights with tax -

Country of origin of goods

Customs Declaration Registration Number

the code

symbol (Nazi-onal)

digital code

short title

1

1A.

2

2A.

3

4

5

6

7

8

9

10

10A.

11

Total to payment

X.

Color highlighted changes in the form of an invoice.

The same changes regarding the signing of VAT registers by a person authorized by the entrepreneur, appeared in the forms of the book of shopping and books of sales.

Similar changes are made to the form of an adjustment invoice. In addition, it is enshrined that in the additional Lines of the KSF, you can specify additional information yu clause 8 rules for filling the correction invoice, approved. Resolution No. 1137 (Ed., Affairs. From 01.10.2017).

Council

In connection with the updating of VAT registers forms:

update in advance accounting program;

from October 1, expose to buyers and customers of invoices and adjustment invoices (CSF) on a new form;

update the forms of universal documents applied - UPD and UKD, making similar changes to their "invoice" part;

having obtained from suppliers or sellers of invoice, CSF, UPD or UKS dated to the IV quarter, make sure that they are upgraded.

Address changes in the rules of filling invoices

Reclicated which address of the seller and buyer must be specified in lines 2a and 6A invoices s:

for legal entities - the address specified in the EGRUL;

for entrepreneurs - the place of residence specified in the Eagle.

To such clarifications, the address was indicated in accordance with the constituent documents and pP. 2, 5 tbsp. 54 of the Civil Code of the Russian Federation. They could not be, for example, the postal index or other elements. Now, in the invoice, you need to completely transfer the address from the registry: with the index, the name of the subject of the Russian Federation, settlement, Street, house number, etc.

If the invoice is the tax agent, then it is indicated t. pP. 2, 3 tbsp. 161 NK RF:

the location of the seller specified in the contract is if the seller is foreign face sub. "G" of paragraph 1 of the rules for filling out the invoice (ed., Act. From 01.10.2017);

the legal address of the taxpayer specified in the EGRULT - when leased state and municipal property.

Updates in the book of shopping

1. In the forms of the book of shopping and an additional sheet to it adjusted the name of the two graph:

count "Information about the intermediary (commissioner, agent)" is renamed "Information about the intermediary (commissioner, agent, freight forwarder, a person performing the functions of the developer)";

count 13 "Customs Declaration number" began to be called the "Customs Declaration Registration Number".

2. When importing goods from countries that are not included in the EAEU, in column 15 "Cost of purchases on an invoice ..." It is necessary to indicate the cost of these goods reflected in accounting e. sub. "T" clause 6 of the Rules of Shopping Book, App. Resolution No. 1137 (Ed., Affairs. From 01.10.2017).

Recall that earlier the Ministry of Finance recommended indicating in this column customs value imported goods increased by the amount of customs duties, excise taxes for excisable goods and the amount VAT Letter of the Ministry of Finance of 08.02.2016 No. 03-07-08 / 6235. In the same time tax Service offered to indicate as a cost and A letter of FTS dated 09/20/2016 No. SD-4-3 / [Email Protected] :

or the value of the goods stipulated by the contract;

or the cost specified in the shipping documents - if there is no cost in the contract;

or the value of goods reflected in accounting is if neither in the contract nor in the shipping documents it is not.

Now accountants will have less doubt.

Filling Count 15 Shopping Books Importers

When filling in the Count 15 purchases on goods imported from countries that are not included in the EAEU, it is necessary to focus on the cost of such goods according to accounting data. It may not coincide with the tax base with which VAT was calculated when importing goods.

So, if in accounting in the price of the goods included its purchase price, customs fee, customs duty and excise, then in column 15 it is necessary to indicate this cost, increased by the amount of VAT.

3. When registering in the book of purchases of invoices, the prepayment will not need to make a "partial payment" note, as required before e. clause 16 shopping book.

4. From the rules of shopping books, a ban is removed for registration in it in advance invoices in the lack of money in p. 19 Rules for maintaining books.

Recall that the NC is enshrined that the deduction of the advance VAT is possible on the basis of an advance invoice invoice issued documents confirming the transfer amount of payment, and with the presence of a contract providing for the transfer of these sum p. 9 tbsp. 172 NK RF. And earlier, the Ministry of Finance insisted that the buyer has a reason for advance deduction, in addition to the invoice, is a payment order. And if there are no bills - then there is no deduction but Letter of the Ministry of Finance from 06.03.2009 No. 03-07-15 / 39. However, now the situation has changed.

Receipt by the buyer of VAT-deduction at the launched advances

In 2014, the Plenum of the Supreme Arbitration Court explained that the form of settlements in preliminary payment of goods should not influence the right to deduct VAT from the Buyer i clause 23 of the Resolution of the Plenum from 05/30/2014 No. 33.

The seller who received an advance payment for its goods, for example, in the form of inventory material values, must calculate VAT with the amount of such a non-monetary advance. If he is invoice, the buyer will be able to present an entrance VAT on it to deduct. Even though he has no payment order for the enumeration of an advance (but, of course, other conditions for deduction are performed).

New edition Resolutions No. 1137 excludes a contradiction with the above decree of the plenum of you.

So, now the buyer will be able, without fear of a dispute with verifier, to declare deduction in the invoice with a launched advances.

New procedure for registration of corrected invoices

Buyer who received a corrected invoice (including a corrected correction invoice), can now make all corrective entries in the additional sheet of purchases book for the period in which the initial invoice was initially registered or KSF. clause 6 rules for filling an additional sheet of shopping book, approved. Resolution No. 1137 (Ed., Affairs. From 01.10.2017):

the amounts of erroneous invoice or the CSF must be made to the graph of 15-16 of the additional sheet with the "-" sign;

a fixed invoice or CSF is registered in normal order - its indicators are indicated in the same additional sheet with "+" sign.

This means that if the amount of VAT has not changed, then the tax for past quarters will not have to recalculate. But if a corrected error led to incline in one of the past quarters of the VAT amount to payment, then you will have to submit a refined declaration (if for this quarter the declaration has already been submitted to the inspection yu) art. 81 NK RF.

Recall that earlier deduction of a corrected invoice without disputes with verifier, it was possible to declare only in the tax period when the buyer received a corrected invoice w. p. 9 rules for maintaining books of shopping (ed., act. until 01.10.2017); Letter FTS dated 04/21/2014 No. GD-4-3 / 7593.

Attention

If the seller must calculate VAT to pay for a specific operation, then the buyer can declare this VAT. Such a mirroring principle is now taken into account the rules for registering corrected invoices.

However, the courts considered otherwise. According to you, the subsequent correction of the invoice should not affect the period of deduction on purchased goods, work, service m. Decisions of the Presidium of you from 03.06.2008 No. 615/08. Perhaps his position was taken into account when making changes to the "invoice" ruling.

Thus, now the seller, and the buyer, the buyer has corrected invoices to be registered in the book of sales / book purchases of one block.

By the way, intermediaries, developers and freight forwarders upon receipt of corrected invoices should also make changes to Part 2 of the accounting log for the period in which the invoice was registered before the correction in it j. clause 12 rules for conducting the accounting magazine obtained and invoices, utensils. Resolution No. 1137 (Ed., Affairs. From 01.10.2017):

in the new row of account log, there is a record of the invoice before making corrections with negative values;

in the next line, the invoice is recorded with corrections with positive values \u200b\u200b(as usual).

Updates in the sales book

1. In the forms of the book of sales and additional sheet, two new graphs appeared to it:

3A "Registration Number of the Customs Declaration". It should be filling out only when implementing goods that are customs cleared (issued for domestic consumption) in the territory of the SEZ in the Kaliningrad region and sub. "E (1)" of paragraph 7 of the Rules for the Company's Book Sales (Ed., Affairs. From 01.10.2017). This means that by goods imported in import mode in other regions of the Russian Federation, this graph does not need to be filled;

3B "Product Code". It must be transferred to the Code of the TN EAEEC Count Count 1A invoice. It is necessary to fill this graph only by goods that are exported to the Members of the EAEU.

2. There are other changes. So, prescribed:

registration rules by the seller in the book of sales of primary documents or documents containing total (consolidated) data on operations committed within a month / block during the sale of goods, works g. sub. 1 p. 3 Art. 169 NK RF:

Citizens - after all, invoices in this case are not compiled;

Other persons who are VAT taxpayers, or those who exempted from the execution of the obligations of the VAT payer, in the event of non-invalidation of invoice for written agreements;

the procedure for filling the book of sales when putting a single adjustment invoice.

VAT-document flow For developers and freight forwarders

1. U. Letters of the Federal Tax Service of August 17, 2015 No. GD-4-3 / 14435, from 07/20/2015 No. EF-4-3 / [Email Protected] . It is necessary to attach copies of invoices and primary documents received from contractors, sellers and performers.

Based on this data, the developer conveys VAT investor from contractors and sellers, which can be taken to deduct w. p. 6 art. 171 NK RF. In its Base on VAT, the developer does not include such operations - by analogy with mediation operations. He pays VAT only with the amount of his remuneration.

When drawing up such a consolidated invoice issued to the investor, the developer in strings 2 "Seller", 2A "Address" and 2B "INN / PPP of the Seller" invoice indicates its data. Not required in these lines to list all organizations (entrepreneurs), copies of the invoices of which are applied to a consolidated invoice. Ministry of Finance and previously adhered to such a point of view i Letter from the Ministry of Finance of 01.11.2016 No. 03-07-09 / 63831; RESOLUTION OF THE ASS DAY OF 08.04.2015 No. F08-1350 / 2015.

In columns 2-1 of the invoices, the developer indicates a separate position of the total data of invoices for construction and installation work, goods that were obtained from contractors or suppliers of goods. Moreover, if there are several investors, then in the consolidated invoice, set by a specific investor, the cost indicators are indicated in proportion to its share.

2. A little changed the form of account accounting magazine. In addition, it is enshrined that invoices received by the developer from contracting organizations and suppliers of goods must be registered in part 2 of the magazine accounting but clause 11 rules for conducting the accounting magazine obtained and invoices (ed., Affairs. from 01.10.2017). And the invoices issued by the developer to the investor (containing reverted VAT sums from contractors and suppliers), reflected in part 1 of the magazine accounting but clause 7 (1) Rules for conducting accounting magazine received and invoices (ed., Affairs. from 01.10.2017). It was also necessary to do and earlier e. Letter FTS dated 08/17/2015 No. GD-4-3 / 14435.

As before, invoices issued by intermediaries (including developers and freight forwarders) to their remuneration, it is necessary to register in the book of Section j. clause 1 (2) Rules for maintaining the accounting magazine received and invoices (ed., Action. from 01.10.2017).

There are other changes, most of which are technical. For example, it is assigned that invoices must be stored in chronological order e. paragraph 10 of the Completion Completion Rules (Ed., Action. from 01.10.2017). And all the received primary and VAT documents must be kept at least 4 years old p. 11 rules for filling the invoice (ed., act. from 01.10.2017).