The Supreme Arbitration Court of the Russian Federation allowed not to indicate the payment number on the invoice if the goods were paid for and shipped in the same period

What are settlement documents

Payment documents are written requests or instructions from organizations to transfer funds by bank transfer for goods sold, work performed and services rendered.

The implementation of non-cash payments in the currency of the Russian Federation on the territory of the Russian Federation is regulated by the Regulations on the rules for the transfer of funds, approved by the Bank of Russia on June 19, 2012 No. 383-P (hereinafter referred to as Regulation No. 383-P).

According to clause 1.12 of Regulation No. 383-P, settlement (payment) documents are:

• money orders;
• collection orders;
• payment requirements;
• payment orders;
• bank orders.

In this case, the transfer of funds using a bank order is carried out by the Bank of Russia, a credit organization (hereinafter referred to as the bank), taking into account the features provided for by the Bank of Russia Directive No. 2945-U dated December 24, 2012 “On the procedure for drawing up and applying a bank order” (clause 1.27 of Regulation No. 383-P).

• Payment order - the main document for non-cash payments, is an order from the payer to the bank to transfer (transfer) a certain amount from his account to the recipient's account. When funds are simultaneously transferred from one payer's account to the accounts of several recipients serviced by one bank, consolidated orders are drawn up.
• Payment request-order – a request from the recipient of funds to the payer to pay a certain amount through the bank. It is presented by the recipient of funds to the bank maintaining the payer’s account and is used by it after the payer’s acceptance as a payment order.
• Application for opening a letter of credit - an order from the payer in the letter of credit form of payment to deposit the amount of the letter of credit from his account to a separate account in the seller’s bank to pay for goods shipped against the letter of credit.

Areas of use of other documents

Monetary relations between enterprises also require the preparation of other documents. Among them is an invoice. This document serves as the basis for the buyer to accept the following provided by the seller:

1. goods;
2. property rights;
3. tax amounts to be deducted.

The scope of application of the invoice is tax accounting for VAT. This is a tax document, not a payment document. The invoice contains the grounds for the consumer (buyer) to accept VAT amounts for deduction presented by the supplier (seller). The document is drawn up by the seller of goods, who, in accordance with the Tax Code, pays this tax to the budget.

There are dozens of areas of work for companies and firms that require a cash injection. A payment order is not always issued. A collection order is another payment document. On its basis, money is debited from the payer’s account without his order in an indisputable manner.

They are applicable in the following situations:

1. there is a legally adopted procedure for the unconditional collection of money, for example, its collection by bodies that perform control functions;
2. collection according to execution documents;
3. situations specified in the agreement that allow the bank to write off money from the payer’s account without indicating the latter.

Banks are given three days to implement a collection order. All responsibility for the lawful issuance of this document rests with the one who collects (receives) the funds. He is also responsible for whether the grounds for such an operation are correctly indicated.

Current currency account

The rhythm of the enterprise’s work depends on the timeliness of settlements between counterparties. They are carried out using settlement and payment documents, the execution of which is carried out not only in paper, but also in electronic form.

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Regulatory framework for primary documents

To reflect any business transaction in accounting, it is necessary to have a correctly executed primary document, as stated in paragraph 1 of Art. 9 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ. Next we read in paragraph 4 of Art. 9 of this law, that the forms of primary documents must be developed and approved by the organization. Thus, the use of unified forms of primary documents is optional, with the exception of certain cases. The only obligatory condition is the presence of certain details in the document. On the other hand, there is no ban on the use of unified forms of documents, so the head of the organization must independently determine which forms of primary documents should be used

What documents does the individual entrepreneur work with?

There are many primary accounting documents. But at first, in order to correctly formalize the purchase and sale of goods, the provision of services or the performance of work, you can get by with only a few of them. In some cases, invoices will also be needed.

1. Agreement. Any transaction begins with the conclusion of an agreement. It defines the basic terms of cooperation: what the entrepreneur and the client do, for what price and in what time frame. If the client is a regular one, then you can draw up one agreement for several transactions.
2. An invoice for payment. In this document, the entrepreneur indicates the amount to be paid, a list of goods sold or services provided, as well as his bank details.
3. Payment documents: cash receipt or sales receipt . These documents confirm payment. Give them to the client who pays in cash or by card. If payment is made via bank transfer, it is confirmed by a payment order.
4. Bill of lading is a document that the supplier issues to the buyer when shipping goods.
5. An act of provision of services or work performed. This document is signed by the customer and the contractor based on the results of the provision of services or performance of work.
6. Invoice. Usually it is made up of organizations and individual entrepreneurs on the general taxation system, because they pay VAT. In rare cases, invoices are issued by entrepreneurs using the simplified tax system, UTII, unified agricultural tax or patent.

CONTROLLERS REQUIRE THE PAYMENT NUMBER

Let's assume that the organization received an advance payment (advance payment) from the buyer and delivered goods in the same quarter. Should the seller, when issuing an invoice for shipment, indicate in it the number of the payment document by which the money was transferred?

The opinion of financial department specialists on this matter has been known for a long time: even if payment and delivery took place in the same tax period, the payment details must be noted on line 5 of the invoice. Otherwise, the buyer will not be able to deduct VAT (letter dated January 20, 2004 No. 04-03-11/07). The rationale is as follows. The number of the payment order, according to which the advance payment for shipped goods is transferred, is a mandatory detail of the invoice (subclause 4, clause 5, article 169 of the Tax Code of the Russian Federation). If the invoice is drawn up in violation of the established procedure, VAT deduction is impossible (Clause 2 of Article 169 of the Tax Code of the Russian Federation). Neither the Tax Code nor the Rules for maintaining logs of received and issued invoices, purchase books and sales books when calculating value added tax (approved by Decree of the Government of the Russian Federation of December 2, 2000 No. 914; hereinafter referred to as the Rules) provide exceptions for cases where payment for goods and shipment occurred in the same period. Tax authorities are guided by this position (see table).

Agreement

The contract describes the rights and obligations of the parties to the transaction. Typically it contains the following sections:

• Subject of the contract: what will happen as a result of the transaction (for example, sale of goods, provision of services, performance of work);
• Contract amount and payment procedure: when and how much to pay.
• Rights and obligations of the parties: what actions the parties to the contract can (or should) take.
• Responsibility of the parties: what will happen if the individual entrepreneur or the client violates the terms or other terms of the contract.
• The procedure for changing and terminating a contract: how to terminate a contract or accept additional agreements to it.
• Details of the parties: current accounts, INN, OGRN and addresses of the entrepreneur and his counterparty are indicated.

The agreement is usually drawn up in two copies and signed by each party.

If you use a standard contract form to work with clients, replacing the necessary details in Word or Excel, use the templates from Kontur.Elbe. Upload your agreement template, and the program will automatically fill in the details of the counterparty from the directory.

For some transactions, a written contract is not necessary at all. For example, a retail sales contract is considered concluded from the moment the buyer is issued a cash receipt, sales receipt or other document that confirms the fact of payment.

An invoice for payment

In fact, an invoice for payment is not a strictly mandatory document, but it is often used for convenience in work. The invoice indicates the quantity and cost of the goods, as well as details for transferring payment. You can develop your own invoice form for payment. But it’s easier to use a ready-made template in “Kontur.Elbe” - select the counterparty, indicate the goods or services, their quantity, price and the document is ready.

What applies to payment documents

Payment documents confirm payment for goods, work or services. In particular, such documents are cash and sales receipts, payment orders, strict reporting form (SRF).

If the buyer paid with cash, a bank card or electronic means of payment, you must give him a cash receipt, sales receipt or strict reporting form. Which of these documents should you choose? It depends on what type of activity you have and what tax system you use.

If you receive payment through a bank by bank transfer, you do not need to issue a payment document. The client retains the payment order. With this document he will be able to confirm that he transferred the funds using your details.

A sales receipt is issued at the buyer's request. The form of the sales receipt has not been established, so you can develop your own form. It must contain the following mandatory details: name, number and date of the document, full name and TIN of the entrepreneur, designation of goods or services, payment amount, signature with transcript.

Entrepreneurs who provide services to individuals have the right to issue strict reporting forms. BSO can replace a cash receipt, but only until July 1, 2021, and if an individual entrepreneur on UTII or PSN works in the catering industry and has hired employees - until July 1, 2018. Forms must be printed at a printing house or through a special service. It is not possible to print the BSO on a regular printer.

Settlements carried out by payment order

Using a payment order you can make the following calculations:

• payment for work performed, products supplied or services provided;
• transfer of money to budgets of all levels and to extra-budgetary funds;
• transfer of money for the purpose of returning or placing loans or deposits and paying interest on them;
• transfer of money for other purposes provided for by law or agreement;
• payment for goods, works or services in advance;
• making periodic payments.

Packing list

This document formalizes the sale of goods to another entrepreneur or organization. This document is not used to work with individuals. The invoice is issued in two copies: the first remains with the supplier and records the shipment of goods, and the second is transferred to the buyer and is needed by him to accept the goods.

Usually the invoice is drawn up according to the standard form No. TORG-12. You can use the invoice template.

In Kontur.Elbe you can create an invoice based on an invoice.

Create an invoice for free in Kontur.Elbe

Certificate of provision of services or work performed

This document confirms that the services have been provided or the work has been completed, and the customer has no complaints about their quality. The act is signed by both the contractor and the customer.

In “Kontur.Elbe” the act is drawn up very simply. It is enough to select a counterparty, indicate the service and price. Then you need to send the counterparty a completed document containing your signature and seal.

Invoice

This document is required to be issued by value added tax payers. That is, mainly those who work on the general taxation system. An invoice is the basis for deducting VAT. Entrepreneurs on the simplified tax system, UTII, unified agricultural tax and patent usually do not pay VAT, and therefore are generally not required to issue invoices.

The invoice is issued in two copies and signed by the supplier of the product or service. One copy is given to the buyer, the other remains with the seller. The invoice must be issued no later than 5 days after the goods are shipped or the service is provided.

When receiving an advance, the invoice must indicate the number and date of the payment document

Failure to indicate the number and date of the payment and settlement document in the invoice can lead to disputes with the tax authority
12/03/2014Russian Tax Portal
In the invoices received, the supplier very often does not indicate an advance payment for upcoming deliveries.

In this case, will a dispute arise with the tax authority regarding the issue of accepting VAT amounts for deduction on the specified invoices?

Authors: experts from the Legal Consulting Service GARANT Natalya Vakhromova, Sergey Rodyushkin.

Having considered the issue, we came to the following conclusion:

One of the mandatory details of invoices issued upon the sale of goods (work, services) on account of a previously received advance payment for the transfer of property rights, as well as invoices issued upon receipt of payment (partial payment) on account of upcoming deliveries of goods (performance of work, provision of services), transfer of property rights, is the number and date of the payment and settlement document. Therefore, if the sale of goods (work, services), property rights is carried out on account of a previously received advance payment, then failure to indicate the number and date of the payment and settlement document in the invoice may lead to disputes with the tax authority regarding the issue of accepting VAT amounts for deduction on these invoices - invoices.

Rationale for the conclusion:

According to paragraph 1 of Art. 169 of the Tax Code of the Russian Federation, an invoice is a document that serves as the basis for the buyer to accept the goods (work, services), property rights presented by the seller (including the commission agent, agent who sells goods (work, services), property rights on their own behalf) tax amounts to deduction in the manner prescribed by Chapter 21 of the Tax Code of the Russian Federation.

In this case, invoices are the basis for accepting tax amounts presented to the buyer by the seller for deduction when the requirements established by clauses are met. 5, 5.1 and 6 tbsp. 169 of the Tax Code of the Russian Federation (clause 2 of Article 169 of the Tax Code of the Russian Federation).

Clauses 5 and 5.1 of Art. 169 of the Tax Code of the Russian Federation establishes mandatory details of invoices issued upon the sale of goods (work, services), transfer of property rights and issued upon receipt of payment, partial payment for upcoming deliveries of goods (performance of work, provision of services), transfer of property rights, respectively.

So, according to sub. 4 p. 5 art. 169 of the Tax Code of the Russian Federation, in the invoice issued for the sale of goods (work, services), transfer of property rights, the number of the payment and settlement document must be indicated in the event of receiving advance or other payments for upcoming deliveries of goods (performance of work, provision of services).

The invoice issued upon receipt of payment, partial payment for upcoming deliveries of goods (performance of work, provision of services), transfer of property rights, must indicate the number of the corresponding payment and settlement document on the basis of subclause. 3 clause 5.1 art. 169 of the Tax Code of the Russian Federation.

At the same time sub. “z” clause 1 of the Rules for filling out an invoice used in calculations for value added tax, approved by Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137 “On the forms and rules for filling out (maintaining) documents used in calculations for value added tax added value" (hereinafter referred to as the Rules), it is established that line 5 of the invoice indicates not only the number of the payment document or cash receipt (when calculating using payment documents or cash receipts to which the invoice is attached) but also in the case of receiving advance or other payments for upcoming deliveries of goods (performance of work, provision of services), transfer of property rights, but also the date of preparation of this document.

An exception is made only for cases of receiving payment, partial payment for upcoming deliveries of goods (performance of work, provision of services) using a non-cash form of payment. In this case, a dash is placed on line 5 of the invoice (paragraph two, sub-clause “h” of clause 1 of the Rules).

Thus, both upon receipt of payment (partial payment) on account of upcoming deliveries of goods (performance of work, provision of services), transfer of property rights, and upon shipment of goods (performance of work, provision of services), transfer of property rights on account of received payment (partial payment) the invoice should indicate the number and date of the payment document on the basis of which payment was received (partial payment).

Moreover, if payment (partial payment) is transferred to the seller of goods (works, services), property rights on the basis of several payment and settlement documents, then all numbers of these documents should be indicated in the issued and issued invoices (letter of the Ministry of Finance of Russia dated March 28 .2007 No. 03-02-07/1-140).

According to specialists from the financial department, invoices issued without indicating the numbers of payment and settlement documents by suppliers of goods (works, services) for which advances were transferred cannot serve as a basis for deducting the VAT amounts indicated in such invoices (letter from the Ministry of Finance Russia dated April 13, 2006 No. 03-04-09/06, in addition see letter of the Ministry of Finance of Russia dated December 18, 2008 No. 03-07-09/42).

At the same time, we recall that according to the second paragraph of clause 2 of Art. 169 of the Tax Code of the Russian Federation, errors in invoices and adjustment invoices that do not prevent the tax authorities, when conducting a tax audit, from identifying the seller, buyer of goods (work, services), property rights, the name of the goods (work, services), property rights, their value, as well as the tax rate and the amount of tax presented to the buyer are not grounds for refusing to accept tax amounts for deduction.

In this regard, the courts, if the number and date of the payment and settlement document in the invoice are not indicated or inaccurately indicated, generally allow the taxpayer to apply a VAT deduction.

In the ruling of the Constitutional Court of the Russian Federation dated February 15, 2005 No. 93-O, the court indicated that within the meaning of the norm of paragraph 2 of Art. 169 of the Tax Code of the Russian Federation, compliance of the invoice with the requirements established by paragraphs. 5 and 6 tbsp. 169 of the Tax Code of the Russian Federation, allows you to determine counterparties to a transaction (its subjects), their addresses, the object of the transaction (goods, works, services), the quantity (volume) of goods (works, services) supplied (shipped), the price of the goods (works, services), as well as the amount of accrued tax paid by the taxpayer and subsequently accepted by him for deduction. Thus, the requirement of paragraph 2 of Art. 169 of the Tax Code of the Russian Federation, according to which a taxpayer, as a basis for a tax deduction, can only submit a full-fledged invoice containing all the required information, and does not have the right to claim for deduction the amount of tax accrued on a defective invoice, the information in which is reflected incorrectly or incompletely, sent to create conditions that make it possible to assess the legality of a tax deduction and stop situations related to unjustified reimbursement (offset or refund) of tax amounts from the budget. Consequently, these legal provisions do not prohibit the deduction of VAT amounts, the calculation and registration of which meets all the requirements necessary for tax control, and therefore cannot be considered as limiting the constitutional rights and freedoms of the applicant.

In the decision of the Seventeenth Arbitration Court of Appeal dated August 23, 2012 No. 17AP-7468/12, the court recognized that the presence of deficiencies in the contents of the invoice (lack of payment document details) cannot deprive the taxpayer of a tax deduction. See also the resolution of the Federal Antimonopoly Service of the Moscow District dated December 13, 2011 No. F05-12872/11 in case No. A40-17611/2011.

At the same time, the presence of arbitration practice indicates the emergence of disputes with tax authorities regarding the application of VAT deductions on invoices that do not indicate the number of the payment and settlement document in the case of payment for goods (work, services), property rights in advance.

In the event of claims from the tax authorities, the organization has the opportunity to agree with the supplier on the possibility of correcting (making changes) specific invoices. In this case, corrections are made to the invoice in the manner established by clause 7 of the Rules, which stipulate that corrections to the invoice are made by the seller by drawing up new copies of invoices. The corrected invoice must repeat the number and date of the original document, and also contain the number and date of the correction. The remaining indicators of the new copy of the invoice, including new (initially not filled out) or updated (changed), are indicated in accordance with the general procedure established by the Rules.

In this case, the deduction of VAT amounts on the corrected invoice should be applied in the period of its receipt (letters of the Ministry of Finance of Russia dated November 2, 2011 No. 03-07-11/294, dated September 1, 2011 No. 03-07-11/236, dated July 26, 2011 No. 03-07-11/196, dated July 23, 2010 No. 03-07-11/305, dated November 3, 2009 No. 03-07-09/53, Federal Tax Service of Russia dated April 21. 2014 No. GD-4-3/7593, dated 04/01/2010 No. 3-0-06/63).

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Key document details

Despite the differences between the types of settlement documents, depending on the specifics of the form and procedure for making payments, such documents must contain the following details:

• name of the settlement document and form code;
• number of the payment document, day, month and year of its issue;
• payment type;
• name of the payer, his account number, taxpayer identification number (TIN);
• name and location of the payer's bank, its bank identification code, correspondent account or sub-account number;
• name of the recipient of funds, his account number, TIN;
• name and location of the recipient's bank, its code, correspondent account or sub-account number;
• purpose of payment. The tax to be paid is highlighted in the payment document as a separate line (otherwise there must be an indication that the tax is not paid);
• payment amount indicated in words and numbers;
• order of payment;
• type of transaction in accordance with accounting rules;
• signatures of authorized persons and seal impression (in certain cases).

A payment order (electronically or on paper) is drawn up by the bank for the purpose of partial execution of orders for the transfer of funds in cases provided for by law or agreement (clause 4.4 of Regulations N 383-P).

Payment orders, collection orders, payment requests are drawn up by payers, collectors, recipients of funds in electronic form or on paper, as follows from paragraphs 5.4, 7.3, 9.5 of Regulation N 383-P. Let us remind you that payers and recipients of funds are legal entities, individual entrepreneurs, individuals engaged in private practice in accordance with the legislation of the Russian Federation, individuals, and banks. Collectors of funds may be recipients of funds. According to the orders of the recoverers of funds, including enforcement authorities, tax authorities, the recipient of funds may also be the body to which, in accordance with federal law, the collected funds are transferred. The recoverer of funds, in the order sent with the enforcement document on collection, indicates as the recipient of the funds himself or the body to which, in accordance with federal law, the collected funds are transferred. This is indicated by paragraph 1.2 of Regulations N 383-P.

The list and description of the details of orders: payment order, collection order, payment request, payment order are given in Appendices 1 and 8 to Regulation N 383-P. The forms of payment order, collection order, payment request, payment order on paper are given in Appendices 2, 4, 6 and 9 to Regulation N 383-P. The details of the payment order, collection order, payment request, payment order are given in Appendices 3, 5, 7 and 10 to Regulation N 383-P.

The maximum number of characters in the details of a payment order, collection order, payment request, payment order drawn up electronically is established by Appendix 11 to Regulation N 383-P. Please note that the forms of payment order, collection order, payment request, payment order on paper must not exceed an A4 sheet, as established by clause 1.13 of Regulation N 383-P. The number of copies of these orders on paper is established by the bank. You should also pay attention to the fact that the payment order is valid for submission to the bank within 10 calendar days from the day following the day of its preparation (clause 5.5 of Regulation N 383-P). A collection order or payment request submitted through the recipient's bank is valid for submission to the recipient's bank within 10 calendar days from the day following the day of their preparation. This is stated in paragraphs 7.7, 9.6 of Regulations N 383-P.

When accepting orders for execution, the bank, in accordance with clause 2.1 of Regulation N 383-P, must carry out a number of procedures (hereinafter referred to as the procedures for accepting orders for execution), which include:

• certification of the right to dispose of funds.

Let us note that the certification of the right to dispose of funds when accepting an order in electronic form for execution is carried out by the bank by checking an electronic signature, an analogue of a handwritten signature and (or) codes, passwords, and other means to confirm that the order is electronically signed and (or) certified in accordance with clause 1.24 of Regulations N 383-P (clause 2.3 of Regulations N 383-P).

Certification of the right to dispose of funds when accepting an order on paper for execution (with the exception of an order from an individual to transfer funds without opening a bank account on paper) is carried out by the bank by checking the presence and compliance of a handwritten signature (signatures) and a seal imprint (if availability) samples declared to the bank in the card with samples of signatures and seal impressions (hereinafter referred to as the card).

When accepting for execution an order from an individual to transfer funds without opening a bank account on paper, the credit institution checks for the presence of a handwritten signature. Certification of the right to use an electronic means of payment is carried out by a credit institution by checking the number, code and (or) other identifier of the electronic means of payment;

• control of the integrity of orders.

By virtue of clause 2.4 of Regulation N 383-P, control of the integrity of the order in electronic form is carried out by the bank by checking the immutability of the order details. Control of the integrity of the order on paper is carried out by the bank by checking the absence of changes (corrections) made to the order;

• structural control of orders.

Structural control of orders in electronic form in accordance with clause 2.6 of Regulation N 383-P is carried out by the bank by checking the established details and the maximum number of characters in the order details. Structural control of orders on paper is carried out by the bank by checking the compliance of the order with the established form.

When accepting an order on paper for execution using coding technologies (digital, bar), the location of the codes is checked in a place free from specifying details;

• control of order details values.

Based on clause 2.7 of Regulation N 383-P, control of the values ​​of order details is carried out through verification in the manner established by the bank, taking into account the requirements of the law, the values ​​of order details, their admissibility and compliance;

• control of cash sufficiency.

Control of the sufficiency of funds in the payer’s bank account is carried out by the payer’s bank when accepting for execution each order multiple times or once in the manner established by the bank (clause 2.10 of Regulation No. 383-P).

The sufficiency of funds in the payer’s bank account is determined based on the balance of funds in the payer’s bank account at the beginning of the day, and taking into account:

• amounts of funds debited from the payer’s bank account and credited to the payer’s bank account before determining the sufficiency of funds in the payer’s bank account;
• amounts of cash issued from the payer's bank account and credited to the payer's bank account before determining the sufficiency of funds in the payer's bank account.

In cases provided for by law or agreement, the sufficiency of funds in the payer’s bank account is determined taking into account:

• amounts of funds subject to debiting from the payer’s bank account and (or) crediting to the payer’s bank account on the basis of orders accepted for execution and not executed until the sufficiency of funds in the payer’s bank account is determined;
• amounts of credit provided by the payer's bank in accordance with the agreement in the event of insufficient funds in the payer's bank account (overdraft);
• other amounts of money in accordance with federal law or agreement.

If there are sufficient funds in the payer's bank account, orders are subject to execution in the sequence in which orders are received by the bank, unless legislation or an agreement provides for a change in this sequence. When operations on the payer's bank account are suspended in accordance with federal law, the specified orders are placed in a queue of orders awaiting permission to carry out operations.

If there are insufficient funds in the bank account of the payer - a legal entity, an individual entrepreneur, an individual engaged in private practice in accordance with the legislation of the Russian Federation, a credit organization, after monitoring the sufficiency of funds in the bank account (repeatedly or once), the orders are not accepted by the bank for execution and are returned (cancelled) to the senders of orders no later than the business day following the day the order was received or the day the payer’s acceptance was received, with the exception of:

• orders of the fourth and previous priority for debiting funds from a bank account established by federal law;
• orders of collectors of funds of the fifth priority to write off funds from a bank account established by federal law;
• orders accepted by the bank for execution or presented by the bank in accordance with the law or agreement.

For reference. The order of debiting funds from bank accounts is established by Article 855 of the Civil Code of the Russian Federation, according to which, if there is insufficient money in a bank client’s account, funds are debited in the following order:

• first of all, according to executive documents providing for the transfer or issuance of funds from the account to satisfy claims for compensation for harm caused to life or health, as well as claims for the collection of alimony;
• secondly, according to executive documents providing for the transfer or issuance of funds for settlements for the payment of severance pay and wages with persons working or who worked under an employment agreement (contract), for the payment of remuneration to the authors of the results of intellectual activity;
• thirdly, according to payment documents providing for the transfer or issuance of funds for settlements of wages with persons working under an employment agreement (contract), instructions from tax authorities to write off and transfer debts for the payment of taxes and fees to the budgets of the budget system of the Russian Federation, and also instructions from the bodies monitoring the payment of insurance premiums to write off and transfer the amounts of insurance contributions to the budgets of state extra-budgetary funds;
• fourthly, according to executive documents providing for the satisfaction of other monetary claims;
• fifthly according to other payment documents in calendar order.

The specified orders accepted for execution are placed by the bank in the queue of orders not executed on time for further monitoring of the sufficiency of funds in the payer’s bank account and execution of orders on time and in the order of priority for debiting funds from the bank account, which are established by federal law.

When placing an order in the queue of orders not executed on time, the bank sends a notification to the sender of the order in electronic form or on paper in the form established by the bank, or returns a copy of the order on paper no later than the business day following the day the order was placed in the queue not orders executed on time. In an order placed in the queue of orders not executed on time, the bank indicates the date the order was placed in the queue. When placing the order of the recipient of funds, presented to the payer's bank through the recipient's bank, in the queue of orders not executed on time, the specified notification is sent by the payer's bank to the recipient's bank for transfer to the recipient of the funds.

When operations on the payer's bank account are suspended in accordance with federal law, orders that are in the queue of unfulfilled orders subject to suspension are placed in the queue of orders awaiting permission to carry out transactions. When the suspension of transactions on the payer's bank account is canceled, the specified orders are subject to execution if there are sufficient funds in the payer's bank account or are placed in the queue of orders not executed on time if there are insufficient funds in the payer's bank account in the sequence of placing orders in the queue before the suspension of transactions on the payer's bank account .

If there are insufficient funds in the bank account of the payer - an individual, the orders, unless otherwise provided by law or the agreement, are not accepted by the bank for execution and are returned (cancelled) no later than the business day following the day the order was received. The queue of orders not executed on time for the bank accounts of payers - individuals is not maintained. The sufficiency of funds for orders accepted for execution for the purpose of transferring funds without opening a bank account is determined by the credit institution based on the amount of funds provided by the client.

In addition to the above actions, the payer's bank, upon receipt of an order from the recipient of funds requiring the payer's acceptance, must monitor the presence of a pre-given payer's acceptance in accordance with subclause 2.9.1 of clause 2.9 of Regulation N 383-P or, in the absence of a pre-given payer's acceptance, obtain the payer's acceptance in in accordance with subclause 2.9.2 of clause 2.9 of Regulations N 383-P.

Based on clause 2.13 of Regulation N 383-P, in the order received, the payer’s bank must indicate the date of receipt of this order. In the order received from the recipient of funds, the recipient's bank must indicate the date of receipt of the order by the recipient's bank.

If the results of the procedures for accepting an order for execution in electronic form are positive, the bank must accept the order for execution and send the sender an electronic notification about acceptance of the order for execution, indicating information that allows the sender to identify the order and the date of its acceptance for execution. If an order is placed in the queue of orders not executed on time, the bank must indicate the date the order was placed in the queue in the order and in the notification in electronic form. Please note that the notification in electronic form must be sent in the manner established by the bank no later than the business day following the day the order was received by the bank.

If the results of the procedures for accepting an order for execution in electronic form are negative, the bank must send the sender of the order a notice in electronic form about the cancellation of the order, indicating information that allows the sender to identify the order being cancelled, the date of its cancellation, as well as the reason for cancellation, which can be indicated in the form of a code, established by the bank and brought to the attention of the sender of the order. In this case, the specified notification must be sent in the manner established by the bank no later than the business day following the day the order was received by the bank.

If the results of the procedures for accepting for execution a paper order submitted for the purpose of transferring funds to a bank account are positive, the bank must:

• accept the order for execution;
• confirm its acceptance by affixing the date of acceptance of the order for execution, the date of placing the order in the queue of orders not executed on time (if placed in the queue), the stamp and signature of the bank’s authorized person;
• return a copy of the order to the sender in the manner established by the bank no later than the business day following the day the order was received by the bank.

If the results of the procedures for accepting for execution a paper order submitted for the purpose of transferring funds through a bank account are negative, the bank must return it to the sender in the manner established by it no later than the business day following the day the order was received by the bank. In this case, in the returned order, the bank must include the date of return, a note about the reason for the return, a stamp and the signature of an authorized person of the bank. Please note that a note about the reason for the return, a stamp and the signature of an authorized person of the bank can be placed both on the front side of the order in a place free from indicating the values ​​of the details, and on the back side of the order, as indicated by the Bank of Russia in the Information “Answers to questions on application of Bank of Russia Regulation No. 383-P dated June 19, 2012 “On the rules for transferring funds.”

If the results of the procedures for accepting for execution an order on paper, submitted for the purpose of transferring funds without opening a bank account, are positive, the credit institution must accept the order for execution and immediately after completing the procedures for accepting the order for execution, provide the sender of the order with a copy of the order on paper or a document credit institution on paper, confirming acceptance of the order for execution, with the date of acceptance and marks of the bank, including the signature of the bank’s authorized person.

If the results of the procedures for accepting for execution an order on paper, submitted for the purpose of transferring funds without opening a bank account, are negative, the credit institution must immediately, after completing the procedures for accepting the order for execution, return it to the sender of the order. Please note that the bank can once confirm the positive result of completing all or several procedures for accepting orders for execution.

An order is considered accepted by the bank for execution if there is a positive result of completing the procedures for acceptance for execution provided for the corresponding type of order, including when placing the order in the queue of orders not executed on time.

It should be said that payers, as well as recoverers of funds, have the right to withdraw submitted orders. According to clause 2.14 of Regulation No. 383-P, the withdrawal of an order is carried out before the irrevocability of the funds transfer occurs. Revocation of an order submitted for the purpose of transferring funds to a bank account is carried out on the basis of a revocation application in electronic form or on paper submitted by the sender of the order to the bank. Drawing up an application for revocation and the procedure for accepting it for execution are carried out by the bank in a manner similar to the procedure provided for the application for acceptance (refusal of acceptance) of the payer in subclause 2.9.2 of clause 2.9 of Regulation N 383-P. The bank, no later than the business day following the day of receipt of the application for revocation, must send to the sender of the order a notice in electronic form or on paper about the revocation, indicating the date, possibility (impossibility due to the irrevocability of the funds transfer) of revocation of the order and marking on the order on paper with the stamp of the bank and the signature of an authorized person of the bank.

The application for revocation serves as the basis for the bank to return (cancel) the order.

Revocation of the order of the recipient of funds presented to the payer's bank through the bank of the recipient of funds is carried out through the bank of the recipient of funds. The recipient's bank revokes the recipient's order by sending to the payer's bank an application for revocation, drawn up on the basis of an application for revocation of the recipient of funds in electronic form or an application from the recipient of funds on paper, indicating the date of receipt of the application of the recipient of funds, the stamp of the recipient's bank and signature authorized person of the recipient's bank.

Revocation of an order transmitted using an electronic means of payment is carried out by the client by canceling the operation using an electronic means of payment.

The return (cancellation) of unexecuted orders is carried out by the bank no later than the business day following the day on which the basis for the return (cancellation) of the order arose, including the receipt of an application for revocation (clause 2.15 of Regulation No. 383-P).

When returning (cancelling) orders, the bank carries out the procedures provided for in paragraph 2.13 of Regulations N 383-P if the results of the procedures for accepting the order for execution are negative. The return (cancellation) of an order can be carried out upon the first negative result of the procedures for accepting the order for execution. The procedure for performing the procedures for recall and return (cancellation) of orders is established by the bank taking into account the requirements of clauses 2.14 and 2.15 of Regulation N 383-P.

Payment order number and column 5 of the invoice

The invoice contains information about the payment order number in cases where it is issued for prepayment or for sale (if there are preliminary advance payments). In accordance with clause 5.1 of Art. 169 of the Tax Code of the Russian Federation, the payment order number is reflected in the invoice in column 5 “To the payment and settlement document”.

For more information about the required invoice details, read the article “What are the required invoice details in 2021?” .

If an entrepreneur uses in his activities the numbering of payment documents containing no more than 3 digits, problems with filling out column 5 of the invoice should not arise. But if this number is longer, disagreements may arise with the tax authorities regarding the correctness of the information about the payment order number reflected in the invoice. According to the inspectors, the entrepreneur has no right to claim a VAT deduction on prepayment of an invoice in which column 5 is not filled in or contains false information.

The tax authorities attribute the impossibility of deduction to the fact that for an invoice for prepayment, column 5 is a required detail, errors in which prevent deduction. So, if the buyer has issued payment document No. 7657, and in the statement the recipient sees No. 657 (the last 3 digits of the number) and reflects this information in the invoice, then disputes with the tax authorities are inevitable.

The position of the Russian Ministry of Finance on this issue will help defend the right to deduction (letter dated September 19, 2014 No. 03-07-09/46986). The said letter states that the 3-digit payment order number in column 5 of the invoice does not prevent deduction. Officials justified their point of view by the fact that the abbreviated payment number does not prevent tax officials from identifying the seller, buyer, name of goods, their cost, rate and amount of tax (clause 2 of Article 169 of the Tax Code of the Russian Federation).

If the supplier did not indicate the payment order number at all in the prepayment invoice or reduced its length to 2 or 1 digit, it is possible to prove the right to deduction only in court (Resolution of the Federal Antimonopoly Service of the Moscow District dated August 27, 2012 No. A40-17985/12-140 -80).

Documentation of transactions on the current account

The issuance and transfer of funds from the current account is carried out by the bank, as a rule, on the basis of an order from the account owner (organization) or with his consent (acceptance).

Current account transactions are documented with the following documents:

— An announcement for a cash contribution is issued when money is deposited from the cash register to the organization’s current account;

— A cash check serves as an order from the organization to the bank to issue the amount of cash specified in the check from the current account;

— A settlement check is used to transfer funds from the payer’s current account to the recipient’s current account;

- Payment order. A payment order is a settlement document containing an order from the account owner (payer) to the bank serving him to transfer a certain amount of money to the recipient’s account opened in this or another bank.

Payment orders can be used to: transfer funds for goods supplied, work performed, services rendered; transfers of funds to budgets of all levels; transfer of funds for the purpose of returning/placing credits (loans)/deposits and paying interest on them; transfers on the orders of individuals or in favor of individuals (including without opening an account); transfers of funds for other purposes provided for by law or agreement.

Payment orders are used to make payments: for contributions to the budget, with insurance and social security authorities, when transferring wages to employees' bank accounts, when paying off debts, for preliminary and subsequent payment of bills for inventory, work performed and services.

— The payment request, in contrast to the settlement check and payment order, is issued by the recipient of the funds (supplier). It is intended for payments for products, works and services.

The organization also periodically receives from the bank an extract from the current account containing the transactions made, turnover and balance.

The statement is accompanied by monetary settlement documents on the basis of which transactions were made on the current account.

Based on the statements, records are kept for current accounts.

Chapter 2.5. Payment document number

ConsultantPlus, 06/07/2012

TAX GUIDE

PRACTICAL GUIDE TO VAT... 12.1.3.7. INDICATING THE PAYMENT DOCUMENT NUMBER WHEN COMPLETING A NEW INVOICE

If the seller receives advances or other payments for upcoming deliveries of goods (performance of work, provision of services), then in line 5 of the invoice he indicates the number of the payment document on the basis of which the payment was received. This follows from paragraphs. 4 p. 5 art. 169 of the Tax Code of the Russian Federation. Let us remind you that when performing a transaction for which an advance payment is received, you need to issue an invoice twice: upon receipt of an advance payment and upon shipment of goods (works, services), transfer of property rights (clause 3 of Article 168 of the Tax Code of the Russian Federation). The number of the payment and settlement document is indicated both when issuing an “advance” invoice and a “shipping” one (clause 4, clause 5, clause 3, clause 5.1, article 169 of the Tax Code of the Russian Federation). The number of the payment and settlement document is not indicated if you received payment for goods (work, services): - on the day of their shipment (Letter of the Ministry of Finance of Russia dated March 30, 2009 N 03-07-09/14).

Note These clarifications from the Russian Ministry of Finance refer to the period of validity of the previous rules for issuing invoices approved by Resolution No. 914, but are still valid;

- after their shipment. In addition, according to the judges, if shipment and payment occurred in the same tax period (quarter), then the received payment cannot be recognized as an advance payment and, accordingly, the invoice does not need to indicate the details of the payment document (see, for example, Resolutions Presidium of the Supreme Arbitration Court of the Russian Federation dated March 10, 2009 N 10022/08, FAS Moscow District dated April 23, 2010 N KA-A40/3908-10).

Note You can find out more about the practice of arbitration courts on this issue in the Encyclopedia of VAT Disputes. For more information on calculating VAT if the advance is received during the shipment period, see the section “Situation: Is it necessary to calculate VAT if the advance is received by the seller during the shipment of goods, works, services?”

We will also present the position of regulatory authorities and judicial authorities regarding the indication of the payment document number in the invoice if it consists of more than three digits. These clarifications relate to the period of validity of the old rules for issuing invoices, approved by Resolution N 914, but are still valid now, since the procedure for filling out the details in question has not changed. According to the regulatory authorities, when filling out the details in question, you can enter a three-digit number (last three digits) if the payment order number consists of more than three digits (Letters of the Ministry of Finance of Russia dated November 7, 2007 N 03-07-11/556, dated November 8, 2007 N 03-07-11/556). However, such three digits must be different from “000” (Appendix No. 4 to the Regulations of the Bank of Russia on non-cash payments in the Russian Federation dated October 3, 2002 No. 2-P). This is confirmed by judicial practice (see, for example, Resolutions of the FAS Moscow District dated May 22, 2009 N KA-A40/4421-09, dated January 21, 2009 N KA-A40/13256-08, FAS North Caucasus District dated December 21, 2009 N A53-13963/2009).

Note You can also find out about the practice of arbitration courts on this issue in the Encyclopedia of VAT Disputes.