Sample letter on transition to UPD to counterparty

It is important to know that the transition to UPD requires the company to take certain organizational actions. Is the transition to a universal transfer document a mandatory procedure? Can a counterparty refuse to accept UTD? What documents are changed when switching to UPD? You will learn the procedure for changes in the organization’s document flow in connection with the transition to UPD from this article.

Also see:

Who signs the UPD
Replacing the certificate of completion and invoice with UPD

Letter on transition to UPD (sample)

It is important that all mandatory details required by law are in such a document. The official form contains them.

Organize the work of the company’s structural divisions with the transfer document.

Establish in which cases universal transfer documents should be used when registering business transactions.

When switching to UTD, companies are not required to carry out all types of transactions using such documents. They can selectively determine transactions for which operations will be carried out using a transfer deed, while for the rest they can continue to use invoices and other primary documents.

Company decisions should be reflected

Is it possible to switch to UPD in the middle of the year?

According to the norms of paragraph 3 of Article 168 of the Tax Code of the Russian Federation, no later than five calendar days from the moment of shipment of goods (transfer of works, services, property rights), the supplier is obliged to issue an invoice to the buyer.

Therefore, when actually shipping goods, transferring work, services or property rights, the supplier has to draw up two documents: an invoice and a separate transfer document - an invoice (certificate of completed work).

Taking advantage of the right provided by Article 9 of the Accounting Law, companies often combine information from previously mandatory forms for the transfer of material assets (forms TORG-12, M-15, OS-1, commodity section TTN) with details duplicated for most positions from invoice issued for the purpose of calculating VAT. And it's completely legal. In any case, such clarifications are given in the letter of the Federal Tax Service of Russia dated October 21, 2013 No. ММВ-20-3/96.

Application of the universal transfer document (UPD)

We also recommend making a reservation that the company can use other forms of primary reporting that are established in the agreement with the client. For example, delivery note No. TORG-12.

Or the same universal document into which the parties agreed to add some additional indicators (officials do not object to this).

Then the tax authorities will not have any questions about why the company, for the same business transaction, offers different formats of primary tax to customers. Three more questions that are useful to record in the accounting policy or manager’s order.

1. How to number universal documents.

But in order to facilitate the work of an accountant and reduce document flow, the Federal Tax Service of Russia developed and recommended for use a universal transfer document (UTD) - letter dated October 21, 2013 No. ММВ-20-3/96. The same letter also contains the form of this universal document.

At the same time, the Federal Tax Service of Russia emphasizes that the proposed form of the document is advisory in nature (paragraph 10 of letter No. ММВ-20-3/96).

How to switch to UPD in the middle of the year

In addition, certain work needs to be done with counterparties (send a notification to the main partners about the transition to UPD, if necessary, draw up additional agreements to the contracts).

Before starting work with counterparties, you need to carry out all the necessary internal organizational measures for the transition to UPD. Here you will need: Approve the form of the transfer document.

To do this, you can take as a template the official form provided by the Federal Tax Service Letter of October 21, 2013 N ММВ-20-3/ [email protected]

If necessary, the official form can be modified to suit your specific needs and supplemented with details. It is important that all mandatory details required by law are in such a document.

The official form contains them.

Organize the work of the company’s structural divisions with the transfer document.

If for some reason it is inconvenient for the company or counterparties, it does not have to be used. In essence, UTD is a hybrid of a primary document (invoice) and an invoice.

Therefore, it can be used to reflect transactions in accounting, and to accept input VAT for deduction from the budget, and to confirm expenses for the purposes of calculating income tax and other taxes. In this case, the buyer has the right to claim VAT for deduction on the basis of a universal transfer document that the supplier drew up in the form recommended by the Federal Tax Service of Russia.

This was officially confirmed, among other things, by specialists from the Russian Ministry of Finance (letter dated June 16, 2014 No. 03-07-09/28664). The fact is that many buyers are still wary of accepting universal transfer documents (UTD) from suppliers.

For example, organizations that have switched to special tax regimes (simplified tax regime, payment of the unified agricultural tax) or using an exemption from the taxpayer’s VAT obligations under Article 145 of the Tax Code of the Russian Federation.

All of them can use a universal transfer document as a primary accounting document to confirm expenses (letter of the Federal Tax Service of Russia dated March 5, 2014 No. GD-4-3/3987). True, such organizations do not need to fill out column 7 “Tax rate” and column 8 “Amount of tax presented to the buyer.” In this case, in column 5 of the book of income and expenses, you can indicate the purchase price including VAT. In this case, indicate the tax amount for reference in column 3. That is, it is not necessary to break expenses into separate lines.

Is it possible to switch to UPD in the middle of the year 2017

A typical set of documents for the transition to UPD The selection of documents for the introduction of UPD corresponds to the stages of the transition:

Approved UPD form (can be an appendix to the general order on the transition to UPD, but can also be approved separately).
Notifications to all counterparties about the transition to UPD. In this case, it is necessary to take into account the need to coordinate the UPD with each of them.
Internal regulations on the use of UPD.
For example, instructions for employees who will work with UPD.
The following procedures should be established in internal documents:

UTD numbering;
signing the UPD;
making corrections to the UPD;
UTD storage;
exceptions when other documents are drawn up instead of the UTD (for example, in the event of a counterparty’s refusal to work with the UTD).

You should also make appropriate changes to your accounting policies.

And there will certainly be shortcomings in the documents themselves. Therefore, it is better to develop a memo for employees who deal with invoices and primary documents.

And include in it, at the discretion of the accounting department, everything that an employee needs to know and do when he works with UPD. So, the supplier can write in it how to fill out, sign the UPD and correct errors.

You can also provide lists of buyers who need to draw up universal documents and who need separate invoices and TORG-12.

The buyer can specify the rules on how to check incoming UTD by details. October 2013

Source: https://agnbotulinum.com/mozhno-li-perejti-na-upd-v-seredine-goda/

Is it possible to switch to UPD in the middle of the month?

Do you need to fix this decision?

Having considered the issue, we came to the following conclusion: Thus, the UTD is the primary accounting document recommended for use by the tax service, which can be used or not used by a business entity at its discretion.

Update: June 29, 2021 Letter on the transition to UPD (sample) Before you start working with counterparties, you need to take all the necessary internal organizational measures to switch to UPD.

A Russian commercial organization uses

Letter on transition to UPD for buyers sample

Here you will need: Approve the form of the transfer document.

To do this, you can take as a template the official form provided by the Letter of the Federal Tax Service dated October 21, 2013 N ММВ-20-3/. If necessary, the official form can be modified to suit your specific needs and supplemented with details.

It is important that all mandatory details required by law are in such a document.

The official form contains them. Organize the work of the company’s structural divisions with the transfer document.

Here you can develop regulations (procedure) for the work, registration, and storage of such documents (you can do without regulations by developing a memo for employees or preparing appropriate instructions). Establish in which cases universal transfer documents should be used when registering business transactions.

When switching to UTD, companies are not required to carry out all types of transactions using such documents.

Is it necessary to enter into additional agreements with buyers when switching to the use of UPD?

Video (click to play).

Consequently, we believe that the Company has the opportunity to draw up a UPD when a fact of economic life occurs or immediately after it and comply with the above legislative requirements.

At the same time, the proposed UPD form contains two more lines with date details - line 11 (date of shipment) and line 16 (date of receipt).

That is, it is clear that the Federal Tax Service of Russia believes that it is possible to compile a UPD earlier than the shipment date.

In addition to Appendix No. 3, pay attention to Appendices No. 5 and No. 6 to the Letter of October 21, 2013 N ММВ-20-3/, they provide detailed instructions for reflecting UPD indicators in the sales book and when calculating income tax.

In this regard, we consider it advisable, if such a need arises, to draw up an adjustment invoice in the form established by Resolution No. 1137.

As for making corrections to the UPD, the Federal Tax Service of Russia has not yet given any explanations.

- if another error is made, then, in our opinion, corrections can be made by crossing out incorrect data and certifying such correction in accordance with Law No. 402-FZ.

On this basis, the UTD may not be certified by the seals of the counterparties.

Answers to questions asked regarding the application and completion of the UPD are given in the consultation.

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The developed form can be approved by signing a separate order from management or in the accounting policy. Due to the fact that these adjustments do not affect the reliability of the reports, there is no need to recalculate the existing indicators, so tax officials will not have any questions.

In addition, it is recommended to fix several important issues in the accounting policy or in the management order itself, namely: how documents are numbered; in what ways the possibility of corrections is allowed; How does storage work?

Update: June 29, 2021

Letter on transition to UPD (sample)

Before starting work with counterparties, you need to carry out all the necessary internal organizational measures for the transition to UPD.

UPD sample filling

As a result, the Federal Tax Service of Russia created a version of a single document, calling it a universal transfer document (UDD). Let's figure out how to fill it out.

So, the recommended form allows you to simultaneously draw up a primary document and an invoice. But it can only be used as a primary document if the transfer of goods (work, services, etc.)

d.) does not generate an object of taxation for value added tax. Then in the corresponding “Status” field in the upper left part of the form you need to put 2.

Let us remind you: the invoice form approved by the Decree of the Government of the Russian Federation dated December 26, 2011.

No. 1137, is the same for all companies and is not subject to adjustment (clause

8 tbsp. 169 of the Tax Code of the Russian Federation).

Therefore, it is included in the structure of the universal document without changes.

We will not find any deviations from the established form of the invoice as part of the UTD. The universal document is

We are drawing up an order to switch to the UPD - sample filling - all about taxes

The taxpayer has the right to develop his own UPD form in accordance with the requirements of the law and clarifications of the Federal Tax Service.

At the same time, he can use his UTD for accounting and tax purposes.

You can learn more about the UPD, as well as download its current form, in the article “Universal transfer documents.” See also “UTD when exporting to the EAEU: to use or not.” The procedure for switching to UTD contains several main points: 1. An organization that wants to use UTD needs to determine for which types of activities, transactions or agreements the document flow will be replaced with a universal transfer document.

The Federal Tax Service is considering the possibility of using UTD primarily: for purchase and sale transactions; when providing services; under contract agreements; under commission, commission and agency agreements; under trust management agreements; in finance and R&D.

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The UPD form has appeared in the Accounting Department

Create outgoing UPDs on the “Documents” tab. The incoming universal document is recognized from the scan as a delivery note + invoice and for accounting purposes is no different from this pair of documents.

Don't forget to warn clients and counterparties about your transition to a universal form.

The Tax Service has introduced a universal transfer document (UTD) to reduce the amount of paperwork.

Many details in the invoice and the base document (act, delivery note) are duplicated, which means they can be combined.

A universal document helps save time when preparing and conducting it. All information is indicated in one document, reducing the risk of errors. You waste less paper when printing. To switch to universal documents, decide under what agreements you will issue UPD to counterparties and receive them.

The Federal Tax Service believes that UTD can be used:

under purchase and sale and service agreements;
when donating;
under contract and commission agreements.

After selecting business transactions for UPD, the company approves the form of the universal document by order or by making changes to the Accounting Policy (in this case, the forms of primary documents are edited in the Appendix to the Accounting Policy).

Kontur.Accounting already has an Accounting Policy template with the necessary forms. You can download it in the “Details and Settings” menu. If you start using UPD, you need to inform your counterparties about this.

The organization is not always ready to accept accounting and issue UPD, and in this case you will continue to work with the counterparty using regular invoices and supporting documents. The letter about the transition to UPD is written in free form; you can even notify suppliers orally.

The main thing is to approve the order to switch to universal documents.

How can you switch to UPD in the middle of the year?

Such changes do not affect the reliability of reporting and do not require recalculation of its indicators.
Therefore, it is unlikely that tax officials will have any complaints, especially since they themselves strongly recommend using the new form. We also recommend making a reservation that the company can use other forms of primary reporting that are established in the agreement with the client. For example, delivery note No. TORG-12.

Or the same universal document into which the parties agreed to add some additional indicators (officials do not object to this).

Then the tax authorities will not have any questions about why the company, for the same business transaction, offers different formats of primary tax to customers. Three more questions that are useful to record in the accounting policy or manager’s order. 1. How to number universal documents.

Is it possible to start using the universal transfer document from the middle of the year?

For example, organizations that have switched to special tax regimes (simplified tax regime, payment of the unified agricultural tax) or using an exemption from the taxpayer’s VAT obligations under Article 145 of the Tax Code of the Russian Federation. All of them can use a universal transfer document as a primary accounting document to confirm expenses (letter of the Federal Tax Service of Russia dated March 5, 2014 No.

№ GD-4-3/3987). True, such organizations do not need to fill out column 7 “Tax rate” and column 8 “Amount of tax presented to the buyer.” In this case, in column 5 of the book of income and expenses, you can indicate the purchase price including VAT.

Transition to UPD in the middle of the year

Important The main thing is that they contain all the mandatory details that are listed in Article 9 of this law.

Let's call these mandatory details: 1) name of the document; 2) the date of its preparation; 3) the name of the economic entity that compiled the document; 4) the content of the fact of economic life; 5) the value of the natural or monetary measurement of a fact of economic life, indicating the units of measurement; 6) the name of the position of the person (persons) who completed the transaction, operation and the person(s) responsible for its execution, or the name of the position of the person(s) responsible for the execution of the accomplished event; 7) signatures of the persons responsible for drawing up the document, indicating their last names and initials or other details necessary to identify these persons.

Drawing up an order to switch to UPD - sample filling

Of course, here the supplier will promote its conditions, which are enshrined in its accounting policies. Otherwise, it may turn out that different clients will demand that the supplier correct documents in different ways.

The fact is that tax authorities have not yet developed rules by which the universal document can be clarified. Errors in indicators that relate to the invoice must be corrected according to the rules approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137.

But with shortcomings in other details, options are possible. Therefore, to avoid confusion, it is easier to immediately agree with the counterparty on the procedure for correction.

You can read more about this in chap. 3.1. Prepare a memo for employees. At first, employees will likely have many questions regarding UPD. And there will certainly be shortcomings in the documents themselves.

Ipc-zvezda.ru

Submitting SZV-M for the founding director: the Pension Fund has made its decision The Pension Fund has finally put an end to the debate about the need to submit the SZV-M form in relation to the director-sole founder. So, for such persons you need to take both SZV-M and SZV-STAZH!

Attention Income tax: the list of expenses has been expanded. A law has been signed that has amended the list of expenses related to wages.

Thus, employers will be able to take into account in the “profitable” base the costs of paying for services for organizing tourism, sanatorium-resort treatment and recreation in Russia for employees and members of their families (parents, spouses and children).

Letter about transition to UPD (sample)

You can read about how to assign numbers to universal documents in Chapter. 2.4. 2. How to correct a universal transfer document. 3.

How to store. It is convenient not to mix universal documents with invoices and primary documents, but to store them separately. To avoid confusion if tax authorities ask for company papers.

Assign employees who will sign the UPD. The UPD is signed by the same employees who certify invoices and primary documents.

And the right to sign invoices and primary documents should already be recorded in the company’s documents: in a power of attorney or in an order from the manager. Coordinate the use of UTD with counterparties. The transition to UPD must be previously agreed upon with regular customers, so that later you do not have to redo shipping documents.

Is it possible to switch to UPD in the middle of the year?

In order to make the transition to a UTD (universal transfer deed), the company must resolve several issues (develop and approve the form of the document, determine the list of operations for which the transfer deed will be used, prepare employees for the transition to work using the new form and regulate internal processes). In addition, certain work needs to be done with counterparties (send a notification to the main partners about the transition to UPD, if necessary, draw up additional agreements to the contracts).

To do this, you can take as a template the official form provided by the Letter of the Federal Tax Service dated October 21, 2013 N MMV-20-3/

In particular, the following issues will need to be resolved with counterparties:

sign additional agreements to contracts for the use of UPD;
if the contracts initially provided for the format and package of primary documents, it is necessary to make changes to the contracts themselves (this can be done by the same additional agreement);
present the draft UPD to the counterparties and agree on the procedure for certification of the document on both sides (signature, seal);
agree on and record the procedure for making corrections to the UPD - it must be the same for both parties to the transaction executed by the UPD.

4. Prepare an order and internal company regulations on the transition to UPD.

If your company's payday is the 1st or 2nd, you will have to pay the April salary early - on April 28th. On the same day, personal income tax must be withheld.

In such a situation, can an employer count absenteeism to an employee with all the ensuing consequences?

Although it is worth noting that the form of a universal transfer document is intended to simplify the work with paper documents (reducing the number of documents and printing costs, filling out one document instead of two with the same fields, etc.). With electronic document management, such advantages are irrelevant.

The problem is solved by automatically filling out an invoice based on the primary accounting document.

And the sending, charging and processing of these documents can be done in a package, which in terms of convenience is almost equivalent to using an electronic universal transfer document.

Which companies can use universal transfer documents? The universal transfer document can be used by any organizations and individual entrepreneurs, including those that do not pay value added tax.

Source: https://redtailer.ru/kak-mozhno-perejti-na-upd-v-seredine-goda/

Do I need an order to transfer the UPD?

You can use a universal document for such accounting operations as:

transfer of necessary information about the work performed;
provision of services to counterparties;
upon assignment or exercise of rights of claim.
transportation of goods;

The step-by-step algorithm for switching to UPD is as follows.

Initially, you need to decide under what agreements the organization will issue UTD to its clients or, conversely, wants to receive such a document from counterparties. For your information, the tax authority is confident that UTD can be used under agreements:

instructions.
provision of any services;
donations;
contract;
supplies (purchase and sale);

In addition, it is possible to use the assignment of rights of claim, storage, trust management, license agreement, etc., which is provided for in Appendix No. 2 of the Letter of the Federal Tax Service of the Russian Federation dated October 21, 2013.

Order on the application of UPD in an organization (sample)

Its use is permitted (recommended) for economic entities by Letter of the Federal Tax Service of the Russian Federation No. ММВ-20-3/96 dated October 21, 2013, the same letter contains the UPD form. Since the UPD form is not mandatory, this gives business entities two tangible preferences:

use the recommended form of the document as a base one, and, if necessary, add additional information lines to it (without changing the form regarding the invoice details).
independently decide on the feasibility of using this form in your own business;

In order for an organization to use (full or partial) UTD, the taxpayer needs to carry out a number of preliminary measures. We present the sequence of actions for the transition to the use of UPD.

Stage 1. Establish types of activities, contracts, current transactions in respect of which accounting document flow will be carried out using a universal transfer document, as well as specific divisions in the structure of the organization that are expected to be transferred to a new accounting form (if it will not be used throughout the organization , but only in certain departments).

Areas of application of UPD

UPD is a document that appeared in accountant use in 2013. It was designed to reduce the number of papers accompanying the transaction. It bears the name universal because it can replace:

As can be seen from the diagram, UTD is a combination of a primary document and an invoice.

Let us designate the areas of application of UPD:

The use of UTD is relevant for organizations on the general taxation system (GTS). However, special regime officers are not prohibited from using UPD in their work. For them, it is not a combination of two documents, but only one – the primary one.

The use of UPD in work is not a prerequisite. Organizations independently decide on the choice of documents accompanying the transaction. Of course, within the legal framework.

We'll tell you how to switch to UPD below.

If a company switches to using UPD, work is carried out to introduce this new document in two directions:

Within the organization.
When working with counterparties.

Notification of counterparties about the transition to UPD

No. 1137 (hereinafter referred to as Decree of the Government of the Russian Federation No. 1137). According to this document, if additional information is indicated in the invoice, this is not a basis for refusing to deduct VAT amounts presented to the buyer (customer) by the seller (performer).

And that is why the Federal Tax Service of Russia decided to take the invoice form as a basis for developing the UPD, including in it the details of the primary accounting document. In addition, specialists from the Federal Tax Service of Russia are preparing methodological recommendations on the use of the electronic format of the universal transfer document for execution of all standard transactions, which are specified in letter No. ММВ-20-3/96.

It is impossible to give a resigning employee a copy of SZV-M. According to the law on personal accounting, when dismissing an employee, the employer is obliged to give him copies of personalized reports (in particular, SZV-M and SZV-STAZH). However, these reporting forms are list-based, i.e.

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contain information about all employees.

Universal transfer document: is it useful to the taxpayer?

The Tax Service has developed a recommended form of a universal transfer document (UTD) - in xls format. If the Status column is filled out incorrectly, the tax inspector will only pay attention to the correctness of filling in the details.

In this article you will find the forms and forms of the universal transfer document that are relevant for 2021, as well as samples of how to fill them out. In the rhythm of modern life, this can be done online. It is safer for the supplier to replace the UPD in which additional information violates the sequence of mandatory invoice indicators.

In this case, the tax inspectorate does not have any complaints regarding the issue that the company, in the course of its work activities, issues different forms of “primary tax” to its clients.

This method is intended to replace the standard procedure, in which it was necessary to take many documents at the same time. By the way, even such bureaucratic organizations as clinics and sanatoriums in the Moscow region and Grokholsky district are already doing this today.

Samples of a universal transfer document. The Federal Tax Service presented the document in a letter dated October 21, 2013 No. ММВ-20-3/96. A sample of filling out the UPD, which can replace it immediately. In other cases, put dashes in the columns (letter. The form of notification of the transition to the simplified tax system from 2021 has been approved. It is not taken into account in calculating the limit (letter from the Ministry of Finance of Russia from. UPD is a universal transfer document, which, being on paper, can. About This is stated in the letter of the Federal Tax Service dated October 21, 2013 No. MMV-20-3 / The transition to UPD is no exception, therefore, following the networks, suppliers are introducing this type of document. News from our partners. Sections of partners. This form is called “universal transfer document.”

Before starting work with counterparties, you need to carry out all the necessary internal organizational measures for the transition to UPD.

The transition to a corporate account went without any problems. The letter was accepted and they promised to contact us within 24 hours. Well, the girl came across a good one and sent me a template by email. In the letter, tax officials suggest using the universal form. Currently, there is no form for the adjustment UPD. during business communication with clients, partners, investors, colleagues. Then call or email. And in the opposite situation, if a company issues a document with status 1 in a special mode, the tax authorities do not have the right to demand VAT. If the VAT amount is not highlighted in column 8.

In addition, experts recommend making a reservation that the company has the right to use other forms of “primary” established by agreement with the client. For example, a delivery note or a universal agreement in which the parties decided to add other additional payments.

Three more questions that are useful to record in the accounting policy or manager’s order are given below. Assign employees who will sign the UPD. The UPD is signed by the same employees who certify invoices and primary documents. And the right to sign invoices and primary documents should already be recorded in the company’s documents: in a power of attorney or in an order from the manager.

Letter about transition to UPD

We provide a sample of such a letter below.

It is for informational purposes only and does not oblige you to anything. But it is better to direct it in order to prepare counterparties in advance for the new order of interaction and, if there are disagreements, resolve all existing issues.

The letter can be prepared in any form.

Download a letter on the transition to UPD (sample) You can switch to using transfer documents in calculations for already concluded and executing contracts. What is UPD? UPD is a universal transfer document. Its feature is its multifunctionality, thanks to which you can significantly reduce the volume of document flow.

Attention: What documents does the UPD replace?

On paper it can be used instead of:

primary document.
package “invoice + primary document”;

In electronic form - instead of:

primary
package “invoice + primary document”;

The buyer flatly refused to accept the universal transfer document

Some work will need to be done with counterparties. If a new agreement is concluded, its provisions may provide for the use of universal documents in relations between the parties.

However, by mutual agreement, the supplier and buyer may include this condition in the text of the contract. In this case, the contract can indicate exactly how the UTD will be used: only as a primary document (for example, as an invoice for the shipment of goods) or simultaneously both as a primary document and as an invoice.

The tax authorities specifically emphasized this in their letter. To distinguish in what capacity the company uses UTD, the tax authorities introduced the “Status” field. Among other things, the UPD contains line 1 “Invoice No. ____from ______.” UPD form proposed in the commented letter. 1027 of the Civil Code of the Russian Federation), and when rights are transferred from the creditor to another person. It is called a “universal transfer document” (UDD). Its form, as well as recommendations for its preparation, are given in the letter of the Federal Tax Service of Russia. Dear partners!. MMV-20-3/96 and letters from the Ministry of Finance of Russia dated 07.10. 2013. Sales and services, a universal transfer document (UDD) is introduced. We ask you to sign an additional agreement on the transition to. You can request a sample additional agreement from. Along with the use of UPD, JSC Tander has the right to use others. Information letter on the implementation of Appendix No. 6. Reconciliation template. withdrawal of funds (my foreign partners throw in money from time to time).

A small digression from the topic. This resource is intended, for the most part, not for students, for whom exclusively the theoretical foundations of office work are of great importance (to answer correctly in the exam), but is addressed, first of all, to people to assist them in practical office work.

Is it necessary to notify customers that the organization uses UPD instead of invoices? It is worth clarifying in the contract what documents the supplier provides. A step-by-step algorithm of actions in case you or your counterparties decide to switch to UPD.

You can also switch to using transfer documents in calculations for already concluded and executing contracts. But here it may be necessary to draw up an additional agreement to the contract. Often, in the terms of the contract, the parties stipulate that payments are made on the basis of invoices. If there are such conditions in the company’s contracts, under which the company wants to start applying the UTD, an additional agreement should be sent to the counterparty with a proposal to change these conditions. In this case, the counterparty may not agree to such changes, which, in general, is not scary. Since the use of an invoice and other primary documents under any agreement instead of a universal transfer document is quite acceptable.

But in the special mode, the main thing is not to write VAT so that you don’t have to pay it. How to switch to UPD The company usually attaches forms of primary documents to the accounting policy (clause 4 of PBU 1/2008). At the same time, the Accounting Law only says that the form of the primary report is approved by the head of the company (clause

Tax authorities will determine whether the UTD replaces only the primary document or another invoice based on what data it contains. This means that even if you mistakenly set the value 2, but fill out the UTD completely, it can also be used for VAT purposes.

Or forget about filling out this information altogether. There is no approval mark If you decide to play it safe and want to make sure that the supplier has approved the UPD form, ask to send an extract from the accounting policy or a copy of the order. The counterparty has the right to refuse, but it may not be difficult for him to fulfill your request. Unspecified details have been added to the UPD. Please note!

This transition must be reflected in the accounting policies (Clause 10 of PBU 1/2008). An addition to the accounting policy should be made before the start of the next VAT tax period. That is, switch to UPD from 05/01/2018. it is forbidden. You can apply the UTD either from 04/01/18 (from the beginning of the 2nd quarter) or from 07/01/2018 (the beginning of the 3rd quarter), etc.

Do I need to notify the customer about the transition to UPD sample?

The situation is similar with the corrected invoice. Attention, the Federal Tax Service of Russia believes (letter of the Federal Tax Service of Russia dated April 21, 2014 No. GD-4-3/7593) that the corrected invoice (UPD) is registered by the buyer in the purchase book, which means that VAT amounts should be claimed for deduction in the tax period in which in which the corrected invoice (UPD) was received.

There is currently no judicial practice regarding the application of deductions according to the corrected UPD; for corrected invoices it is contradictory.

Those who decided to develop the UPD on their own should pay attention: paragraph 1 of Article 169 of the Tax Code states that only an invoice is a document that serves as the basis for the buyer to accept the goods (works, services) presented by the seller, property rights of VAT amounts for deduction ( Clause 1 of Article 169 of the Tax Code of the Russian Federation). This is indirectly confirmed by the norm of paragraph 1 of Article 172 of the Code.

In particular, it states that the deduction

We are drawing up an order to switch to UPD - sample filling

This is a universal transfer document (UDD), and the form recommended by the Federal Tax Service letter is based on the invoice.

IMPORTANT! In accordance with letter No. ММВ-20/ [email protected], the Federal Tax Service form is exactly the recommended one. The taxpayer has the right to develop his own UPD form in accordance with the requirements of the law and clarifications of the Federal Tax Service. At the same time, he can use his UTD for accounting and tax purposes.

You can find out more about the UPD, and also download its current form in the article. See also . The procedure for switching to UPD contains several main points: 1.

An organization that wants to use UTD needs to determine for which types of activities, transactions or contracts the document flow will be replaced with a universal transfer document.

The Federal Tax Service is considering the possibility of using UTD primarily: for purchase and sale transactions; when providing services; under contract agreements; under contracts

Is it possible to switch to UPD LLC in the middle of the year - questions for a lawyer - 2021

Such a merger cannot deprive the company of the opportunity to take into account the documented fact of economic life for accounting purposes, nor the opportunity to use the right to tax deduction for VAT, nor the opportunity to use the right to confirm expenses for the purpose of calculating income tax and other taxes. Of course, subject to the requirements of the Accounting Law and Chapter 21 “Value Added Tax” of the Tax Code of the Russian Federation. But in order to facilitate the work of an accountant and reduce document flow, the Federal Tax Service of Russia developed and recommended for use a universal transfer document (UTD) - letter dated October 21, 2013 No. ММВ-20-3/96. The same letter also contains the form of this universal document. At the same time, the Federal Tax Service of Russia emphasizes that the proposed form of the document is advisory in nature (paragraph 10 of letter No. ММВ-20-3/96).

Mandatory transition to UPD

Conclude an agreement with one of the trusted electronic document management (EDF) operators. The register of such operators is posted on the Federal Tax Service website www.nalog.ru (Taxation in the Russian Federation - Submission of tax and accounting reports - Electronic invoices - List of electronic document management operators).

You and your counterparties can be serviced by either one or different EDF operators. 3. Agree on the use of electronic invoices with a specific counterparty. He can confirm his consent to the use of electronic invoices in any form.

Source: https://advokat-davletov.ru/14292-kak-pereiti-na-upd-v-seredine-goda.html