Who submits the invoice journal
Only intermediary organizations are required to submit an invoice journal to the Federal Tax Service.
An exception is when an agreement has been reached between the counterparties not to issue invoices. In October 2021, the Russian Ministry of Finance, in letter dated October 31, 2016 No. 03-11-11/63683, provided clarification on the following issue. The seller and the agent using the simplified tax system agreed that they will not issue invoices. In this case, the agent buys goods for the individual principal. It turns out that invoices are not issued to the latter either. Will the agent violate the law if he neither maintains nor submits to the Federal Tax Service a journal of invoices regarding these commercial transactions?
The Ministry of Finance of the Russian Federation clarified that this will not be counted as a violation. When the buyer does not pay VAT, he and the seller can sign an agreement not to issue invoices. It turns out that since invoices are not issued, the agent is not required to maintain an invoice log regarding the procedures for purchasing goods for a given principal.
The obligation to keep a journal does not depend on whether you pay VAT. It is carried out by those who pay tax, are exempt from it, or are not payers at all.
Deadlines for submission and storage of the accounting log
Article 174 of the Tax Code of the Russian Federation provides that all intermediary organizations and individuals exempt from paying VAT, who are not tax agents, are required to submit a register of invoices to the Federal Tax Service at the place of activity no later than the 20th day of the month following the reporting quarter. Here's what those deadlines look like:
- For the fourth quarter of 2021 - until January 20, 2021 (01/20/2019 - Sunday, the deadline is postponed to 01/21/2019);
- For the first quarter of 2021 - until April 20 (Saturday, postponed to 04/22/2019);
- For the second quarter of 2021 - until July 20 (Saturday, postponed to 07/22/2019);
- For the third quarter of 2021 - until October 20 (Sunday, postponed to October 21, 2019);
With regard to the deadlines for submitting the register of invoices, the general rule enshrined in Article 6.1 of the Tax Code of the Russian Federation applies to postponing the deadline to the first working day if it falls on a weekend or non-working holiday.
Intermediaries are required to keep completed invoice registers for 4 full years from the date of the last entry. It is noteworthy that if corrections have been made to the document, the obligation to send a clarifying document to the tax service is not legally established. However, it is better to do this to avoid possible questions during inspections.
Sample of filling out the journal (the intermediary does not pay VAT)
The customer JSC Gamma-Sigma signed commission agreement No. 15 dated January 19 with Psi-Omega LLC, an intermediary who is not a VAT payer. The terms of the agreement are such that Psi-Omega sells a batch of 300 books, which belong to Gamma Sigma by right of ownership. A batch of goods costs 750,000 rubles (including VAT - 125,000 rubles).
As a remuneration for the services of the intermediary, an amount of 25,000 rubles is provided. On February 10, “Psi-omega” and JSC “Proizvodstvennaya” entered into an agreement for the supply of a batch of books (300 pieces). On February 20, the goods were shipped to the buyer, and at the same time Psi-Omega issued an invoice dated February 20, No. 28, to Kappa Lambda and gave a copy of it to Gamma Sigma.
In the accounting department of Psi-Omega, this document was registered in part 1 of the invoice journal; this invoice was not registered in the sales book.
For the amount of goods sold, Gamma-Sigma issued an invoice dated February 20, No. 128, to Psi-Omega. In the accounting department of Psi-Omega, this document was registered in part 2 of the invoice journal, in the Psi-Omega sales book. Omega" this invoice was not registered.
Since Psi Omega is not a VAT payer, it does not issue an invoice to Gamma Sigma for the amount of its remuneration.
Columns 2 and 6: special attention
In Part 1 of the journal there is column 2 “Date of issue” and column 6 “Date of invoice”. Column 2 contains the actual date of preparation indicated in line 1 of the invoice.
As for column 6, the procedure for filling it out is defined only for electronic invoices. This column indicates the date of receipt of the invoice file, reflected in the confirmation of the specialized operator, but only if there is a notification of receipt from the buyer. Because without notification, the invoice is not registered at all. However, the dates in the confirmation and notification may be different. When an invoice is issued but not issued, this column is not filled in (for example, when receiving amounts related to payment for goods, works or services sold).
The procedure for filling out this 6th column for paper invoices is not established.
Table. Operation type codes
| No. | Name of the type of operation | Operation type code |
| 1 | Shipment (transfer) or acquisition of goods, works, services (including intermediary services), property rights, with the exception of transactions listed under codes 03, 04, 06, 10, 11, 13 | 01 |
| 2 | Payment, partial payment (received or transferred) for upcoming deliveries of goods (performance of work, provision of services (including intermediary services)), transfer of property rights, with the exception of transactions listed by codes 05, 06, 12 | 02 |
| 3 | Return of goods by the buyer to the seller or receipt by the seller of goods returned by the buyer | 03 |
| 4 | Shipment (transfer) or acquisition of goods, works, services (except for intermediary services), property rights on the basis of a commission agreement (agency agreement, if the agent acts on his own behalf), with the exception of transactions listed under code 06 | 04 |
| 5 | Payment, partial payment (received or transferred) for upcoming deliveries of goods (performance of work, provision of services (except for intermediary services)), transfer of property rights based on a commission agreement (agency agreement, if the agent acts on his own behalf) , with the exception of operations listed under code 06 | 05 |
| 6 | Operations performed by tax agents listed in Article 161 of the Tax Code | 06 |
| 7 | Operations listed in subparagraph 2 of paragraph 1 of Article 146 of the Tax Code | 07 |
| 8 | Operations listed in subparagraph 3 of paragraph 1 of Article 146 of the Tax Code | 08 |
| 9 | Receipt of amounts specified in Article 162 of the Tax Code | 09 |
| 10 | Shipment (transfer) or receipt of goods, works, services, property rights free of charge | 10 |
| 11 | Shipment (transfer) or acquisition of goods, property rights listed in paragraphs 3, 4, 5.1 of Article 154, in subparagraphs 1–4 of Article 155 of the Tax Code | 11 |
| 12 | Payment, partial payment (received or transferred) for upcoming deliveries of goods, transfer of property rights listed in paragraphs 3, 4, 5.1 of Article 154, in subparagraphs 1–4 of Article 155 of the Tax Code | 12 |
| 13 | Carrying out capital construction, modernization (reconstruction) of real estate by contractors (customers-developers) | 13 |
Therefore, duplicating the date of the invoice in this column will not be a violation.
Part 2 of the journal also has two columns - column 2 “Date of receipt” and column 6 “Date of invoice”. In this case, the date of receipt of the electronic invoice is considered to be the date of sending the seller’s invoice to the buyer, indicated in the operator’s confirmation. Please note that there must also be a notification to the buyer about receipt of the invoice.
When registering paper invoices, there are no guidelines in the rules. But when filling out column 2, do not forget that the date of receipt of the invoice affects the determination of the tax period in which the buyer has the right to deduct VAT.
Sample of filling out the journal (the intermediary is a VAT payer)
The customer Mu-upsilon JSC concluded a commission agreement dated June 2 with the intermediary Zeta-theta LLC, which pays VAT. Under the agreement, Zeta-Theta sells a batch of dictionaries (200 pieces) owned by Mu-Upsilon. The batch costs 320,000 rubles (including VAT - 53,333.33 rubles). The intermediary is provided with a remuneration of 16,500 rubles (including VAT - 2,750 rubles).
On June 15, Zeta-Theta entered into a supply agreement with Xi-omicron JSC for the supply of a batch of 200 dictionaries. Delivery took place on June 18. At the same time, Zeta Theta issued an invoice dated June 18, No. 812, to Xi-omicron, and a copy of it was given to Mu-upsilon. This document was registered in the Zeta-Theta accounting department in part 1 of the invoice journal, but not in the sales book.
For the amount of dictionaries sold, “Mu-upsilon” issued an invoice to “Zeta-theta” dated June 18, No. 375. The invoice received from “Mu-upsilon” was registered in the accounting department of “Zeta-theta” in part 2 of the invoice journal. invoices, but not in the purchase book.
Since “Zeta-theta” is a VAT payer, he issued an invoice to the customer dated June 18, No. 987, for the amount of his remuneration. This document is subject to registration in the sales book, but not in the invoice register.
Operation type codes
When cross-checking suppliers and buyers who participate in an intermediary transaction, inspectors pay attention to how correctly the transaction type codes are indicated. As you know, in accordance with the Order of the Federal Tax Service of Russia dated March 14, 2016 No. ММВ-7-3 / [email protected], codes of types of VAT transactions must be indicated in the invoice journal. These are 24 codes that are included in one table.
The tax authorities also explained what values of codes and other details must be entered in the journal in order to reflect certain transactions of the intermediary. For example, if an intermediary sells goods belonging to the principal, then the invoice issued by the intermediary in the name of the buyer is reissued by the principal and is reflected in the sales book of the principal (principal) and in part 2 of the intermediary's journal. Also, KVO - 01 is entered in both parts of the journal.
Another situation is when an intermediary sells the principal’s goods and at the same time his own goods, that is, he is both a commission agent and a supplier. In this case, the intermediary issues an invoice for all goods - both those that belong to the consignor and his own. In this case, the intermediary is registered as the seller. This document under code KVO 15 must be registered both in the intermediary’s sales book and in part 1 of the intermediary’s journal. And in the buyer’s purchase book it is necessary to enter KVO 01.
Next, the consignor re-issues an invoice, where he enters only his goods. This invoice must be reflected under code 01 in the principal's sales book and under code 15 in part 2 of the intermediary's journal.
Let's look at an example:
The commission agent Tau-Iota LLC shipped 30 goods to the buyer Phi-Hi-Psi LLC, 22 of which are the property of the principal JSC Gimel-Yod and are sold under an intermediary agreement. Gimel-iodine products cost 264,000 rubles (including VAT - 44,000 rubles). The remaining 8 products belong to Tau-Iota and cost 178,000 rubles (including VAT - 29,666.67 rubles).
Tau-Iota LLC issued invoice No. 657 in the name of Phi-Hi-Psi LLC for a total amount of 442,000 rubles (264,000 + 178,000) indicating 20% VAT in the amount of 73,666.67 rubles (44,000 + 29,666.67). This invoice was registered by both Tau-Iota LLC and Phi Phi LLC.
Then Tau-Iota LLC transferred the figures of invoice No. 657 to Gimel-Yod JSC, and the accountant of Gimel-Yod JSC issued invoice No. 909 in the name of Tau-Yota in the amount of 264,000 rubles, including VAT. in the amount of 44,000 rubles. This document was registered with Gimel-Iod JSC and Tau-Iota LLC.
Let's look at another case - the intermediary makes purchases of goods for the consignor. Here the supplier issues an invoice in the name of the intermediary, and the intermediary enters it in part 2 of the journal. The supplier also registers it in the sales book. Next, the intermediary re-issues an invoice in the name of the principal, where he registers the actual supplier as the seller. This document must be registered both in the first part of the intermediary's journal and in the principal's purchase book. In all cases, the operation code is 01.
For example, the intermediary Nun-lamed LLC purchased goods from the supplier Kaf-he LLC. At the same time, part of the goods was purchased for the consignor JSC Zain-mem under an intermediary agreement. The cost of purchases for Zain-mem amounted to 609,000 rubles (including VAT - 101,500 rubles). “Nun-lamed” purchased the rest of the goods for himself. The cost of goods purchased for Nun-lamed amounted to 389,000 rubles (including VAT - 64,833.33 rubles).
"Kaf-he" issued invoice No. 1026 in the name of "Nun-lamed" in the amount of 998,000 rubles (609,000 + 389,000) indicating 20% VAT in the amount of 166,333.33 rubles (101,500 + 64,833.33 ). This document was registered with Kaf-he and Nun-lamed.
After this, Nun-lamed issued invoice No. 262 in the name of Zain-mem JSC. This document reflects goods in the amount of 609,000 rubles purchased from Kaf-he for Zain-mem JSC, and indicates VAT 20% on the amount of 101,500 rubles. Invoice No. 262 is registered with Nun-lamed and Zain-mem.
Liability of intermediaries
Failure to meet the deadline for submitting the journal threatens intermediaries with a fine of 10 thousand rubles, since Federal Tax Service specialists usually classify such a violation as failure to provide information about taxpayers to the tax authority. Responsibility for it is established by paragraph 2 of Article 126 of the Tax Code of the Russian Federation and is the same for legal entities and individual entrepreneurs.
Legal documents
- Letter of the USSR Ministry of Finance dated 03/08/1960 N 63 “On instructions for the use of a unified journal-order form of accounting”
- Article 990 of the Civil Code of the Russian Federation
- Article 1005 of the Civil Code of the Russian Federation
- By order of the Federal Tax Service of Russia dated March 4, 2015 N ММВ-7-6/ [email protected]
- Letter of the Federal Tax Service of Russia dated September 20, 2016 N SD-4-3/ [email protected]
- Article 174 of the Tax Code of the Russian Federation
- Article 6.1 of the Tax Code of the Russian Federation
- Article 126 of the Tax Code of the Russian Federation
About consolidated invoices
In 2014, the Government of the Russian Federation allowed the preparation of so-called consolidated invoices - data is entered there when goods are purchased from several sellers at once. This reduces the number of invoices when processing transactions.
For example, the customer JSC Het-bet, in order to erect a structure, turns to the developer Omega-upsilon LLC. The latter, in turn, cooperates with several contractors and suppliers and reissues the invoices received from them to Het-bet.
In the first quarter, Omega-upsilon received invoice No. 743 dated July 27, 2020 from the supplier Shin-ain JSC, and invoice No. 219 dated July 27, 2020 from the contractor Sameh-pe JSC.
Based on these invoices, Omega Upsilon compiled a consolidated invoice and issued it to Het-bet JSC on July 27, 2021. Omega-upsilon registered the consolidated invoice issued to Het-bet and the invoices received from the performers in the invoice journal. Het-bet recorded the resulting consolidated invoice in Part 2 of the invoice journal.
Invoice journal form from 2021
The journal form was approved by Resolution No. 1137 of December 26, 2011 (as amended on January 19, 2019). Changes were made to it periodically, but in 2020 the previous form remains relevant.
The journal is formed from two parts:
- "Invoices issued";
- "Invoices received."
It is allowed to keep a log of received and issued invoices in both paper and electronic versions. However, it should be submitted to the Federal Tax Service only in electronic format, approved. by order of the Federal Tax Service No. ММВ-7-6/ [email protected] dated 03/04/2015 (as amended on 04/01/2019).
When creating a register, it is important not to make a mistake in indicating the codes of transactions performed, since the inspector, when cross-checking the reports of counterparties participating in the intermediary transaction, focuses his attention precisely on the compliance of these details. Codes of types of transactions (KVO) for VAT are indicated in the appendix to the order of the Federal Tax Service No. ММВ-7-3 / [email protected] dated 03/14/2016.
Correction after passing
Intermediaries who do not pay VAT may have a question: if an organization submitted a journal and then found errors there, should it submit a corrected invoice journal to the Federal Tax Service? The answer here is the following: the law does not stipulate that the corrected journal must be submitted to the Federal Tax Service. However, it is better to do this. To make changes to the document, cancel the incorrect invoice. This means, indicate the cost of goods and the amount of tax with a “–” sign. Register the correct invoice with a “+” sign.
For example, an intermediary purchased goods for a customer. The intermediary's accounting department saw that the incorrect details of the invoice received from the seller were entered in the accounting journal for the second quarter. Indicated: No. 9769 dated March 9, 2021. Should be: No. 3131 dated February 18, 2021. Moreover, the journal is already in the inspection. Then the accountant canceled the incorrect entry in Part 1 of the journal and indicated the total indicators with a “–” sign. In the next line I entered the same as in the canceled line and corrected column 12 by indicating the correct invoice number. Cost indicators - indicated with a “+” sign.
In Part 2 of the journal, I canceled the incorrect entry and reflected the totals with a “–” sign. In the next line he indicated the same thing as in the canceled one, but corrected column 4, where he corrected the invoice number. Cost indicators are indicated with a “+” sign.
