Invoice: filling out, download sample

An invoice is the most important document that is required for both parties to trade transactions. Entrepreneurs who constantly issue and receive invoices know how much depends on the correct and correct completion of this document.

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If you already know what elements are included in the invoice and what will change in the new year, as well as the basic rules for filling it out, you will find useful information on how to avoid annoying misunderstandings and problems with tax deductions.

VAT and invoice

When paying for the transaction, the seller is charged value added tax. It is the document that we consider (invoice), as confirmation of VAT payment, that is registered by the buyer in a special book. Based on this document, he fills in the corresponding indicators in the VAT return. According to the law, the buyer has the right to a tax deduction under this taxation article (Article 169 of the Tax Code of the Russian Federation), if everything is completed correctly and accurately.

There are situations when VAT is not charged, for example, for entrepreneurs working under the simplified tax system. But often the buyer, despite this circumstance, asks for an invoice, even without VAT. This is not the seller’s responsibility, but sometimes it is still worth meeting the buyer’s request and issuing an invoice, just indicate in the document that it is without value added tax, without filling out the corresponding line of the form.

IMPORTANT! If you are not a VAT payer, you should not indicate a 0% rate on your invoice instead.
Even zero percent shows the real rate to which you are not entitled in this case. Specifying a rate that does not correspond to reality can create many problems for the recipient of the document, starting with a fine and ending with the accrual of the standard 18% rate.

Method 3: Findhow

Let us immediately note that the functionality of the Findhow online service is focused on creating invoices for the release of inventories to the Republic of Kazakhstan, that is, all forms and currencies will be filled out in accordance with the rules of this state. However, even if you do not intend to send the invoice to this country, after it is created, you can open the table and change the necessary rows to suit your requirements.

Go to Findhow online service

To begin, use the top panel to select the appropriate document type. In most cases, “Inventory issue invoices” is selected, which implies the sale of goods or services.

Next, enter basic information. This includes the invoice number, its date, identification number and organization information.

The next block is responsible for information about the receiving party, as well as the sending organization. Don't forget to enter the name of the transport organization and the invoice number with the date.

The main block is dedicated to goods. Read the titles of all lines and fill in the fields according to them.

Use the “Add” button if you need to add a few more items. They fit separately and in exactly the same way.

Complete the creation of the invoice by entering information about the responsible persons, as well as indicating the agreement and the person who will accept the goods.

Be sure to check that all information is correct and then click “Generate”.

Check out the finished invoice in the newly loaded tab.

Download it in XLSX format to open it in any online or software spreadsheet viewer.

As we have already said, all the lines in the invoice can be edited to suit your needs. Change the application if it is not about the Republic of Kazakhstan, and also change the currency and save the changes.

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In what cases is an invoice not needed?

There are situations when issuing an invoice is not necessary, and the transaction is confirmed by other documents: an invoice for payment, invoices, etc. You don’t have to worry about an invoice if:

the transaction is not subject to VAT (Articles 149, 169 of the Tax Code of the Russian Federation);
the enterprise sells goods to individuals at retail for “cash” (for such transactions, a strict reporting form or a receipt from the cash register is sufficient);
entrepreneurs are under special tax regimes (simplified taxation, imputation, unified agricultural tax, have a patent);
a legal entity gives the goods to its employee free of charge (based on letter of the Ministry of Finance of the Russian Federation dated February 8, 2021 No. 03-07-09/6171);
delivery of goods is planned, and an advance has been received for it (in this case, this product is produced no longer than six months, or the buyer does not pay VAT, or the transaction has a zero rate for this tax, for example, the product is being exported).

What are the consequences of mistakes?

Errors and inaccuracies may be accidentally made in any document; their price may vary depending on the significance of the paper. What are the consequences of errors in the invoice?

If this document is filled out with inaccuracies, the buyer may be denied a VAT tax deduction. Naturally, in the future the buyer will no longer want to deal with the seller who caused him such a loss.

Error error discord

Not every mistake leads to dire consequences. Let's consider the most common variants of incorrectness in the invoice, on the basis of which the tax office has the right to refuse to reimburse VAT (clause 2 of Article 169 of the Tax Code of the Russian Federation).

Unknown authorship. If it is difficult to determine from the document who exactly is the buyer and who is the seller, such an invoice will be considered invalid. This is quite likely. If the details of both parties are incorrectly specified or missing, such as:
address;
TIN.
Wrong product or service. If the invoice does not clearly indicate which product was purchased or service was provided, or this information contradicts other documents, VAT will not be refunded. For example, according to the invoice, “Romashka” candies were shipped (this name of the product is indicated in column 1), but in fact “Red Poppy” candies were sold.
Inaccuracies in monetary figures. Problems associated with incorrectly indicating the cost of products (services) or the advance received for them also neutralize the value of the invoice. This may be related:
with omission or incorrect information regarding the quantity of goods (units of work or services);
with errors in prices;
incorrect calculation of cost (quantity multiplied by price does not result in the indicated figure in the “cost” column).
Incorrect VAT calculation . In the column where VAT is indicated, one rate is indicated, and the amount is calculated using another, or a standard percentage is calculated when the rate should have been zero.
Unknown VAT amount . If the required number is not in the corresponding column, although it is indicated in the “rate” column, and also if the given number is not obtained by multiplying the rate and the amount paid for goods (services).

When mistakes are not fatal

Tax authorities do not have the right and usually do not refuse a tax refund if there are other deficiencies in the invoice, for example:

lowercase letters are used instead of capital letters or vice versa;
quotation marks missing;
missing or extra characters such as periods, dashes, commas, parentheses;
there is no checkpoint or it is indicated incorrectly;
there is no description of the work performed or services provided (information in column 1);
there is no justification of the invoice by the contract number;
errors in specifying payment details;
numbering with inaccuracies;
information about the consignee is not duplicated if he and the buyer are the same (the same goes for the seller and the consignor).

An error was made, what should I do?

If the seller who issued the invoice finds errors in it, he has the right to make the necessary adjustments. The buyer does not have this right, but he can point out the error to the invoice issuer and ask for corrections. For this purpose, a special operation is provided - invoice adjustment .

Method 2: Service-online

Service-online is another suitable online service that allows you to create a delivery note. It works according to the TORG-12 form, which must be taken into account when filling it out. The lines here are divided into blocks with corresponding inscriptions, so there should not be any difficulties when creating.

Go to the online service Service-online

Open the Service-online page by clicking on the link above. Enter the invoice number and the date of completion there.

Next comes information about the seller, where you will first need to indicate the organization number, checkpoint and OKPO, and then write the address.

Enter information about the manager and all other responsible persons who are involved in the invoice.

It is mandatory to enter information about bank details. Additionally, Service-online has the “Fill in the rest using BIC” function, which will allow you to create an invoice using your bank identification number.

Sometimes the supplier differs from the seller or payer, acting as a third party, so in the appropriate block, mark the appropriate box with a marker.

If we are talking about a third-party organization, you will need to fill out information about it as well.

We have already discussed the sender block above, and in “Payer Information” fill in exactly the same fields.

Specify who will be the shipper, and then move on.

Don't forget the basic bill of lading and date information.

Please indicate whether VAT will be taken into account.

Start filling out the product block. They can be downloaded from an XLSX file in spreadsheet format, as Service-online provides full compatibility.

Once the document is ready, it can be sent to print.

It will open in PDF format in a separate tab, where you can press Ctrl + P to print or download the document to your computer.

Scroll to the top of the tab if you want to download the invoice in text form or as a spreadsheet.

Adjustment rules

Both copies are subject to changes - both those belonging to the seller and those intended for the buyer.
Corrections must be endorsed by the head of the selling organization and certified with his seal (the signature of the chief accountant is not required). Instead of the director, an authorized person can sign, indicating his full name and position, and also mark that the signature is “for the head of the organization.”
Be sure to date the corrections.
Incorrect data must be crossed out, the correct data must be written in the free field, and “corrected” must be indicated next to it, and which indicators should be added to which and in which column.

IMPORTANT INFORMATION! If there are too many errors and correction is difficult, it is easier to reissue the damaged document. This does not contradict the law, since the Tax Code of the Russian Federation does not directly prohibit replacing a defective invoice with a new document. But sometimes such a right will have to be defended in court.

Actions of the invoice recipient

If a corrected invoice was sent to the buyer, he must change the data in the purchase book, because the parameters of the defective invoice or erroneous data were indicated there. To do this, the buyer needs to use an additional sheet from the Book, only to match the tax period of the purchase. On this sheet, you need to make a record of the cancellation of a specific invoice and calculate the amount of purchases made before this invoice, thus determining the amount corresponding to the canceled invoice.

The buyer has the right to exercise the legal possibility of deducting VAT not only in the tax period when he made the purchase: it is only important that the document is registered on time.

Sample of filling out an invoice

Drawing up a standard invoice is not the most complicated procedure, however, it may raise some questions for beginning professionals.

At the beginning of the document, the invoice number and the date it was filled out are written.

The account number can be anything, the main condition is that it follows an ascending line to the previous ones. Moreover, in cases where, for some reason, the numbering sequence is violated (for example, invoices 21, 22, 23 are followed by 8), this does not threaten any sanctions from regulatory authorities and tax authorities. As for the date, the invoice must be made either immediately on the day of delivery of inventory items or provision of services or within a five-day period thereafter.

Next, indicate the details of the company that is a supplier of goods or services: write its full name, legal address (with postal code), Taxpayer Identification Number (TIN), KPP (all this information must correspond to the constituent papers of the enterprise).
Shipper and consignee information is then included.

These lines should be filled out only when it comes to the sale of inventory items (i.e., when providing services or performing work, you need to put a dash in them). When we are talking specifically about purchase and sale, then if the consignor is the seller of the goods, then you can either duplicate the address completely, or briefly indicate this with two words “same”. But the address of the consignee must be indicated in full, including the zip code, office or warehouse number and telephone number.

Next, provide a link to the payment document (its number and date) and enter information about the buyer: everything is similar to how the lines about the seller were filled out.
After this, data is entered on the currency that is used in monetary settlements between the parties to the agreement (in writing and in the form of a code according to the All-Russian Currency Classifier (OKV)).

The ruble is coded with the numbers 643.

The next part of the document contains a table that includes the main indicators of the transaction.

The first column contains the name of the object of the contract (as it appears in the contract itself).
In the second, if necessary, the product code according to the All-Russian Classifier of Units of Measurement (OKEI), symbol (pieces, liters, kilograms, etc.).
Column number three indicates the total quantity or volume of goods/services/work, then the price per unit of measurement.
Columns from five to nine are mandatory: the cost with and without tax, the amount of tax (which, as you know, can be 0%, 10%, 18%), as well as the final price with tax are entered here. Companies operating without VAT can mark this in the required box.
The tenth and eleventh columns are for foreign goods. 10 and 10a include information about the country of origin of the goods (in the form of an OKSM code) and a short verbal designation); the last column contains the number of the customs declaration, if any.

At the end, the invoice is signed by the head of the company (director or general director), as well as the chief accountant . If this is the same person, the signature should be duplicated.

New mandatory invoice details in 2021

New fields have appeared in the invoice form to indicate the necessary details. You need to write in them:

The identifier of the government contract, agreement (agreement) is in line 8.
Product type code - in column 1a.
The registration number of the customs declaration is in column 11 (it used to indicate a serial number).
Tax rate - in column 7 (instead of the usual rate of 18%, indicate 20%; instead of the estimated rate of 18/118, indicate 20/120)

The new invoice form in 2021 must contain these fields. But filling them out is only necessary if you have the appropriate data. Here we have described in detail who and what needs to be indicated in them.

Also, a new field has appeared in the document in which an authorized person can sign instead of an individual entrepreneur.