If the payer of the simplified tax system has issued an invoice

Do I need an invoice if a sole proprietor works without VAT?

In this case, the company will have to pay value added tax for the goods specified in it and generate a corresponding tax return.
Taxation systems Russian regulatory documents consider it possible for firms to use not only the general tax payment regime (OSN) to the treasury, but also simplified systems - UTII, simplified tax system, unified agricultural tax and the patent system. It is advisable to consider each of them in more detail. OSN is a general tax collection regime used in relation to those companies that, during registration or already in the course of their activities, did not express their desire to switch to special regimes. In case of OSN, the following obligatory payments must be made to the treasury: Of all these types of tax deductions, the most significant in terms of the volume of payments and the complexity of administration is VAT. That's why companies are looking to move to simplified systems. Important: This information subsequently goes into your tax return. All LLCs and individual entrepreneurs that, in the course of their activities, make mandatory payments to the treasury on the basis of the simplified tax system are not required to issue invoices (Article 346.11 of the Tax Code of the Russian Federation). This is due to the fact that VAT is not charged on their transactions. Attention: At the same time, such agents issue invoices using the simplified tax system for goods that are imported into the customs territory of the Russian Federation (Article 174 of the Tax Code of the Russian Federation). Thus, in general, entrepreneurs should not compile this important document, as well as maintain it after its presentation or receipt of the book of purchases and sales. However, in practice there are a number of specific cases that provide for different conditions.

Who issues Initially, you should indicate those companies on the simplified tax system (LLC and individual entrepreneurs) that are exempt from the obligation to prepare invoices. These include (Art.

Intermediary transactions

We are talking about agents and commission agents who, on their own behalf, sell goods (services) to another company (principal), which works with VAT. Or, as an agent, on their own behalf, they purchased goods or services with VAT for a client under the general taxation system. For example, everyone knows our cooperation with Yandex.Direct for placing customer advertisements.

Information from the journal of received and issued invoices must be transmitted to the tax office in electronic form. For example, using Contour.Elbe.

Submit reports in three clicks

Elba is a service for small businesses. It will automatically prepare all the necessary reporting for individual entrepreneurs and LLCs. It will also help with VAT.

Try 30 days free Gift for new entrepreneurs A year on “Premium” for individual entrepreneurs under 3 months

Can an individual entrepreneur issue invoices without VAT on USN?

Who may not issue an invoice? Depending on the taxation procedure chosen by the individual entrepreneur, payment of VAT may not be provided for; therefore, the question objectively arises about the need to issue invoices to those who are exempt from the “quitrent”. According to the Tax Code of the Russian Federation, tax is not paid:

working in retail trade;
employed in public catering;
providing services for cash only;
operating in the securities market and selling shares and bonds;
selling goods to consumers who use preferential tax regimes.

Details are provided in Articles 168 and 169 of the Tax Code, which reflect nuances depending on the chosen taxation system. Under the special regime, tax is not paid, which is reflected in the reporting provided.

home
For individual entrepreneurs

Companies that apply such a special tax regime as the simplified tax system are exempt from VAT and do not have to issue invoices. However, some simplifiers still have to do this, for example, when they work with counterparties who present such terms of cooperation. How to correctly issue an invoice under the simplified tax system with VAT and without VAT in 2021 will be discussed in detail in the article.

Invoice under the simplified tax system All organizations and individual entrepreneurs using the simplified system are not VAT payers, which means they do not need to issue an invoice. However, if certain situations arise, such a document will be needed. If you nevertheless decide to charge VAT, then here’s another piece of advice: in transactions where you are expected to receive an advance, do not issue an invoice for the advance, do it only after shipment. It is also better to discuss this situation in advance. Otherwise, you will have to report and pay VAT twice: first on the advance invoice, and then on the shipping invoice. The rule here is: you have issued a document with VAT, which means you have transferred the tax. As a result, you will pay the tax twice, since you will not be able to deduct VAT on the prepayment received, because you are not a VAT payer. And also, due to the fact that issuing a VAT invoice to a client is a non-standard situation before the simplification, it is recommended to store these documents for 4 years: the tax office may require them to present it during an audit. VAT Fourthly, the paper must be certified by the signature of the seller, and in the electronic form, also by the electronic signature. A sample of filling out an invoice is attached to this article. Is a zero provided? As mentioned earlier, when drawing up an individual entrepreneur or LLC on a simplified invoice, further preparation of a declaration and payment of VAT to the treasury is required. At the same time, many entrepreneurs are wondering whether it is possible to issue invoices on a voluntary basis, but not pay value added tax? It turned out that this situation is quite real. To do this, you just need to create and present a zero invoice to the buyer. A zero invoice is a document that requires the indication “Without VAT” in the column of the “Tax rate” table. It is important to remember that 0% should be entered in the table. Such a rate will still require the preparation of a declaration.

Does an individual entrepreneur on OSNO need to issue invoices to customers?

When retailing goods to persons who are not VAT payers and issuing cash receipts to buyers, individual entrepreneurs have the right not to issue invoices to buyers
04/30/2020Russian Tax Portal
Answer prepared by:

Expert of the Legal Consulting Service GARANT

Savina Elena

Response quality control:

Reviewer of the Legal Consulting Service GARANT

auditor, member of the association "Commonwealth" Elena Melnikova

The individual entrepreneur has been on the general system since 03/01/2020 and is a VAT payer. The individual entrepreneur carries out retail trade in footwear and has 13 stores. Does an individual entrepreneur need to issue invoices to customers? If yes, can this be done once a month, for example?

On this issue we take the following position:

When retailing goods to persons who are not VAT payers, and issuing cash receipts to buyers, individual entrepreneurs on the general taxation system have the right not to issue invoices to buyers. At the same time, he needs to draw up a summary document containing summary (summary) data on sales, allowing him to determine the tax base, tax rate and the amount of VAT payable for the corresponding calendar month.

Justification for the position:

In a letter dated July 15, 2019 N 03-07-09/52125, employees of the financial department recalled that, according to clause 7 of Art. 168 of the Tax Code of the Russian Federation, in the case of retail sales of goods for cash directly to the public, the requirements for preparing payment documents and issuing invoices are considered fulfilled if the seller issues the buyer a cash receipt or other document in the established form.

In this case, the VAT amount is highlighted as a separate line in all payment documents, including in registers of checks and registers for receiving funds from a letter of credit, primary accounting documents and invoices (clause 4 of Article 168 of the Tax Code of the Russian Federation). For example, in the letter of the Federal Tax Service of Russia dated 10/05/2016 N SD-4-3/ [email protected] with reference to paragraph 17 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated 05/30/2014 N 33 it is said that when calculating the amount of VAT payable, one should take into account , which within the meaning of paragraphs 1 and 4 of Art. 168 of the Tax Code of the Russian Federation, the amount of tax charged to the buyer upon the sale of goods (work, services), transfer of property rights must be taken into account when determining the final amount of the price specified in the contract and highlighted in settlement and primary accounting documents, invoices as a separate line. At the same time, the burden of ensuring compliance with these requirements lies with the seller as a taxpayer, who is obliged to take into account such a sales operation when forming the tax base and calculating the VAT payable to the budget at the end of the tax period.

Also, when performing transactions for the sale of goods to persons who are not VAT payers and payers exempt from the calculation and payment of VAT, by written consent of the parties to the transaction, invoices are not drawn up (clause 1, clause 3, article 169 of the Tax Code of the Russian Federation).

At the same time, from paragraph 7 of Art. 168 of the Tax Code of the Russian Federation it follows that exemption from issuing an invoice applies to cash payments with individuals. In this regard, let us pay attention to the position of the regulatory authorities regarding non-cash payment.

For example, as the Ministry of Finance of Russia indicated in letter dated November 17, 2016 N 03-07-09/67585, when selling goods (work, services) to an individual, the taxpayer is exempt from the obligation to issue invoices if the following conditions are simultaneously met: the buyer - an individual carries out payment for goods (work, services) in cash and the seller issues the buyer a cash receipt or other document in the established form. There are no other cases of exemption of VAT taxpayers when they sell goods (work, services) to individuals from the specified obligations of the Tax Code of the Russian Federation. In relation to the sale to individuals of goods paid for with a payment card used for non-cash payments, invoices can be issued in one copy. The same conclusion is presented in the letter of the Ministry of Finance of Russia dated January 25, 2019 N 03-07-11/4320: since individuals are not VAT payers and this tax is not deductible, invoices for goods paid by individuals by bank transfer may write out in one copy for accounting of these goods by the seller at the end of the tax period.

As you can see, the financial department considers it possible to issue one invoice at the end of the quarter for non-cash payment of goods by individuals. At the same time, the Federal Tax Service of Russia in paragraph 1 of the letter dated May 21, 2015 N ГД-4-3/ [email protected] stated that when paying by bank transfer, it is possible not to draw up invoices.

Consequently, when retailing goods to persons who are not VAT payers and issuing cash receipts to buyers, in our opinion, the seller has the right not to issue invoices to buyers.

Decree of the Government of the Russian Federation dated December 26, 2011 N 1137 approved the Rules for maintaining a sales book used in VAT calculations (hereinafter referred to as the Rules for maintaining a sales book).

According to clause 1 of the Rules for maintaining a sales book, sellers keep a sales book used in VAT calculations, on paper or in electronic form, intended for registering invoices (control tapes of cash register equipment, strict reporting forms for the sale of goods, performance of work , provision of services to the population), documents (checks) for compensation of the amount of VAT when selling goods to an individual - a citizen of a foreign state, specified in clause 1 of Art. 169.1 of the Tax Code of the Russian Federation, as well as adjustment invoices drawn up by the seller when the cost of shipped (performed, rendered, transferred) goods (work, services, property rights) increases.

Moreover, in case of failure to issue invoices on the basis of sub-clause. 1 clause 3 art. 169 of the Tax Code of the Russian Federation, primary accounting documents, documents containing summary (consolidated) data on transactions performed during a calendar month (quarter) are registered in the sales book.

Clause 13 of the Rules for maintaining the sales book states that when selling goods (work, services), property rights to persons who are not VAT payers, and taxpayers exempt from fulfilling taxpayer obligations related to the calculation and payment of VAT in accordance with clauses. 1 clause 3 art. 169 of the Tax Code of the Russian Federation, primary accounting documents or documents containing summary (consolidated) data on the specified transactions performed during the calendar month (quarter) are registered in the sales book.

In this regard, as the Ministry of Finance of Russia explains, the sales book may contain primary accounting documents confirming the occurrence of facts of economic life, or other documents, including an accounting statement containing summary (consolidated) data on such transactions carried out in during a certain period (day, month, quarter) (letters of the Ministry of Finance of Russia dated November 13, 2015 N 03-07-09/65748, dated October 19, 2015 N 03-07-09/59679, dated May 28, 2015 N 03-11-11 /31033, dated 02/03/2015 N 03-07-05/4099, letter of the Federal Tax Service of Russia dated 09/20/2016 N SD-4-3/17657 (explanations for the example of reflecting transactions with transaction type code 26). When selling goods (work, services) to individuals for cash payment in the sales book should register the indicators of control tapes (fiscal drives) of cash registers, strict reporting forms (letter of the Ministry of Finance of Russia dated 04/02/2018 N 03-07-09/21088).

Formally, there are no obstacles for the seller to register in the sales book a sales report for the month containing summary (consolidated) sales data that makes it possible to determine the tax base, tax rate and the amount of VAT payable for the corresponding calendar month.

At the same time, in our opinion, it would be more acceptable in this case for the seller to draw up, on the basis of the sales report, his own primary document (accountant’s certificate, summary calculation) containing summary (summary) data on operations of selling goods to individuals, including for cash payment made during a certain period. After all, the specified document, subject to registration in the sales book, replaces the “shipping” invoice, the responsibility for drawing up which is assigned to the taxpayer-seller (clause 3 of Article 169 of the Tax Code of the Russian Federation).

In any case, we believe that the main thing is that the specified document is reflected in the seller’s sales book, and the relevant information is included in the VAT tax return (clause 5.1 of article 174 of the Tax Code of the Russian Federation, clause 8 of the Rules for maintaining a sales book, letter from the Ministry of Finance of Russia dated 10/13/2016 N 03-07-05/59705).

For reference: in 1C programs, to reflect summary (summary) data on retail sales transactions completed during a calendar month, the document Summary Certificate on Retail Sales is used. It is generated on the basis of the sales report, and then registered in the sales book with transaction type code 26. This code corresponds to the preparation by the seller of invoices, primary accounting documents, and other documents containing summary (summary) data on transactions performed during the calendar month (quarter) when selling goods (work, services), property rights (including in the event of a change in the cost of shipped goods (work, services, property rights)) to persons who are not VAT taxpayers and taxpayers exempt from fulfilling the duties of a VAT taxpayer ( Appendix to the order of the Federal Tax Service of Russia dated March 14, 2016 N ММВ-7-3/ [email protected] ).

Post:

Comments

When do you need an invoice without VAT?

The obligation to issue an invoice without VAT exists only when the taxpayer-seller has an exemption from VAT under Art. 145 of the Tax Code of the Russian Federation (clause 5 of Article 168 of the Tax Code of the Russian Federation). Do not pay VAT under Art. 145 of the Tax Code of the Russian Federation, companies or individual entrepreneurs can do so if for three months in a row they receive revenue of no more than 2 million rubles. and do not sell excisable goods. Such taxpayers must:

notify the Federal Tax Service of your intention not to pay VAT;
apply the exemption for at least 12 consecutive calendar months, unless conditions for loss of the right to it are created;
at the end of 12 calendar months, confirm to the Federal Tax Service that during this period they did not lose the right to exemption, and submit a notice to extend the right to exemption from VAT or waive this right.

In other cases, the taxpayer is not obliged, but has the right to create such a document if he considers it convenient (letter of the Ministry of Finance of Russia dated February 15, 2017 No. 03-07-09/8423). For example, if according to Art. 149 of the Tax Code of the Russian Federation, not all goods sold are exempt from VAT, but only part of them, then issuing invoices without VAT may make sense in the following situations:

If the shipment of goods not subject to VAT goes together with the shipment of goods subject to VAT, then the invoice will be common. Based on this invoice, the accounting program will automatically generate an invoice with the same total shipment amount. As a result, this significantly facilitates any data verification when working with documents and their selection at the request of the Federal Tax Service.
If a separate shipment is entirely made up of goods that are not subject to taxation, then generating an invoice for it will make it possible to maintain compliance with the numbering of shipping documents (waybills, acts) and the invoices issued for them. As a result, for each shipment, easy-to-use sets of documents will be generated in which the numbers, dates and amounts match.

How to be exempt from paying VAT, read the article “How to get an exemption from paying VAT in 2021?”

Consequences of issuing a “simplified” invoice

In paragraph 3 of Art. 169 of the Tax Code of the Russian Federation directly states that only VAT payers are required to prepare invoices. Consequently, organizations and individual entrepreneurs using the simplified tax system should not create them when selling goods (works, services), property rights. This is indicated, for example, in letters of the Ministry of Finance of Russia dated 03/27/2018 No. 03-07-11/19048, dated 02/09/2018 No. 03-07-14/7897.

At the same time, tax legislation does not formally prohibit a “simplified” person from issuing an invoice with the VAT amount highlighted on a separate line and presenting it to the buyer. This means that persons who are not payers of this tax, due to certain circumstances, have the right to independently decide whether to impose an indirect tax on the buyer of goods (works, services) for payment or not. But they will have to answer for such “independence”.

For your information:

The “simplified” cannot take into account the amount of VAT paid in the tax base:

nor as part of expenses (if the single tax is calculated from the difference between income and expenses), since according to paragraphs. 22 clause 1 art. 346.16 of the Tax Code of the Russian Federation, the amounts of VAT paid to the budget on the basis of clause 5 of Art. 173 of the Tax Code of the Russian Federation, are not subject to inclusion in expenses;
neither as part of income, since according to paragraph 1 of Art. 248, paragraph 1, art. 346.15 of the Tax Code of the Russian Federation, when determining income, the amounts of taxes that are presented to the buyer are excluded from them.

How to fill out an invoice without VAT

The 2021 invoice without VAT is filled out according to the same rules that are established for issuing regular invoices containing VAT. These rules are contained in Section 2 of Appendix 1 to Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137 and have been significantly updated since October 1, 2017.

The procedure for preparing the header part of an invoice without VAT does not differ much from the usual one. The only difference is that in the columns of the main table intended to indicate the tax rate and its amount calculated at this rate, in the invoice drawn up without VAT, the entry “Without VAT” is made (subsections “g” and “h”) » clause 2 of section 2 of appendix 1 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137). Moreover, the entry can be made in any way - on a computer, by hand, using a stamp.

Taking into account the above situations in which there is a need or requirement for issuing an invoice without VAT, there can be two options for issuing it:

With the entry “Without VAT” in the corresponding columns, all lines of the main table of the invoice and the final part of column 8 for the line “Total payable” are drawn up. This will be the case if all objects of sale or the taxpayer are exempt from VAT.
With the entry “Without VAT” in one or more rows of the table, despite the fact that in its other rows the VAT rate and amount are present. This can happen when objects that are not subject to VAT are sold simultaneously with goods subject to taxation by taxpayers working with VAT. The final tax amount (line “Total payable”) for this situation will be calculated without taking into account data on lines that contain the entry “Excluding VAT”.

Signatures on the invoice are also prepared in the usual manner. However, faxing them is not allowed.

In compliance with the above features, taxpayers exempt from VAT, if necessary, issue invoices for received advances.

You are a VAT tax agent

There are cases when the taxpayer himself cannot pay VAT and report to the inspectorate. Then tax agents do it for him. For example, you rent or buy government property. From the rent, you need to withhold the amount of VAT yourself and transfer it to the budget, and pay the tenant less (less tax).

Cases when the state assigns the duties of a tax agent for VAT to you are listed in Art. 161 Tax Code of the Russian Federation. You will be a VAT tax agent if:

you buy goods, works or services from foreign persons who are not registered in Russia. In this case, the place of implementation is the Russian Federation;
rent state property from the authorities themselves or buy it as your own.

The following are cases that are much less common:

sell confiscated property, treasures, purchased valuables and other wealth;
buy property of a bankrupt;
as an intermediary you sell goods, works, services of foreign persons who are not registered in Russia;
if you built a ship and within 46 days, after the transfer of ownership, did not register it in the International Register of Ships (suddenly there are such among our users).

You can read more about the most common operations in a separate article.

For withholding agent transactions, be sure to invoice yourself on behalf of the seller or lessor. These are the rules:) In the fields “Seller”, his “Address” and “TIN/KPP” you need to indicate the details of your counterparty (if the counterparty is foreign, the TIN/KPP is not filled in), and in the buyer’s data you need to fill in your details. The remaining lines of the invoice are filled out according to the general rules. At the end of the quarter, this information is reflected in the VAT report in section 2.

The special regime officer reflects invoices issued to himself in this way only in the sales book.

Differences between the Federation Council if there is no taxation on products

To create a document, use the form approved by Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137, with amendments dated August 19, 2017 No. 981, which came into force on October 1, 2017.

An invoice without VAT is issued on the same form and according to the same rules as an invoice with VAT. The only difference is that in columns 7 and 8, where the tax rate and amount are indicated, “Without VAT” must be written.

If all shipped products are exempt from tax, when registering the SF, in all lines in which the names are listed, in columns 7 and 8, you must indicate “Without VAT.” The same entry is made in the line “Total payable” in column 8. If in a sold batch one part of the product is subject to VAT, the other is not subject to tax, the entry “Without VAT” is entered only opposite the corresponding items.

The lines where taxable goods are listed indicate the rate and amount of VAT. In the “Total payable” field in column 8, enter the total tax amount, including only taxable items. Invoices for received advances are issued in compliance with the same rules.

For more information about what an invoice is and when it is used, read our article.

Is SF required if an organization operates without value added tax?

According to paragraph 3 of Art. 169 of the Tax Code of the Russian Federation, VAT payers are required to issue an invoice. SF is not issued if you work as an individual entrepreneur or legal entity that is not a tax payer.

When should such a document be issued?

A taxpayer who is a seller of goods or a provider of services is obliged to issue an invoice without VAT only if he uses the right to exemption from VAT in accordance with Art. 145 of the Tax Code of the Russian Federation (clause 5 of Article 168 of the Tax Code of the Russian Federation).

This right arises if a legal entity or individual entrepreneur:

receives revenue of no more than 2 million rubles. for 3 consecutive months;
does not sell excisable goods.

In other cases, is it possible for organizations that are not tax payers to issue tax invoices without VAT? According to the letter of the Ministry of Finance No. 03-07-09/8423 dated February 15, 2017, this is not necessary, but there is a right to this matter.

Read about who issues the invoice.

Use Cases

The preparation of such a document is provided if:

Only part of the goods sold is exempt from tax (Article 149 of the Tax Code of the Russian Federation). The company carries out transactions simultaneously with products subject to VAT and not subject to VAT. In this case, the accounting program will generate a general invoice and invoice for the entire batch of goods with the same total amount.
If the entire batch of products sold is not subject to VAT, issuing an invoice along with invoices and acts makes it possible to create a convenient set of documents while maintaining the numbering.

Who fills out the form?

Only the seller of goods or the provider of services has the right to issue an SF. Thus, he documents the completion of the transaction.

Is it necessary to do this?

It is mandatory to pay tax in the following cases:

If the company imports goods to the Russian Federation (clause 2 of Article 346.11 of the Tax Code of the Russian Federation).
When conducting operations under simple partnership and trust management agreements (Article 174.1 of the Tax Code of the Russian Federation).
If the organization is a tax agent:
when renting or purchasing state and municipal property (Article 161 of the Tax Code of the Russian Federation).

Filling example

As of October 1, 2017, new requirements for the preparation of this document began to apply. The filling procedure is as follows:

In line (1) we indicate the serial number and date of issue. For all types of SF there is a common numbering. They are recorded in chronological order (it is allowed to add a letter designation to the number). When making corrections, in line (1a) we indicate the number of the correction; when filling out for the first time, a dash is added.
Lines (2), (2a), (2b) contain information about the seller:
- for legal entities, it is necessary to indicate the full or short name, detailed address as written in the Unified State Register of Legal Entities, identification numbers (TIN/KPP);

In the Federation Council, it is allowed to indicate two addresses (letter of the Ministry of Finance of the Russian Federation No. 03-07-09/85517 dated December 21, 2017). If the actual address, which differs from that recorded in the register, is recorded in the contract, it should be entered in an additional line.

If the shipper and the seller are represented by the same organization, in line (3) you must indicate “Same.” If the shipper is another company or person, enter the full or short name and address. We put a dash if the invoice relates to work or services.
In line (5) you need to indicate the payment document number only if there is an advance payment; if there is no prepayment, then this item remains blank.
Information about the buyer is entered in lines (6), (6a), (6b) similarly to (2), (2a), (2b). If the buyer and the consignee are represented by the same organization, in field (4) you need to put o. If the consignee is another organization, indicate its name and address. If the invoice is for work performed or services provided, a dash should be included.
In line (7) select the name of the currency. Accounting programs automatically enter the digital code.
Line (8) is for the government contract ID. For other contracts it is not necessary to fill it out.
The following columns are filled in in the table:
Column 1a indicates the product code. This field concerns only deliveries to the countries of the Euro-Asian Economic Union.
Units of measurement are entered in columns 2-2a in accordance with OKEI. If the invoice concerns work or services, dashes should be added.
In column 3 we indicate the quantity or volume based on units of measurement. If 2-2a is not filled in, there will also be a dash here.
In column 4 the price per unit is entered as it is given in the contract.
The total cost of each item excluding tax is reflected in column 5. The final line will contain the total cost of the entire delivery.
Column 6 is filled in only for excisable goods. Here you need to indicate the amount of excise tax included in the price. In other cases, the note “Without excise duty” is made.
When registering a SF without tax, in fields 7 and 8 you need to make the entry “Without VAT”. If some items are subject to tax, the rate and amount are entered opposite them.
Column 9 reflects the cost of goods, works or services including tax.
Column 10 must contain the digital product code. Columns 10, 10a, 11 are filled in for goods produced outside the Russian Federation.
Columns 5, 8 and 9 of the bottom line contain the totals.

Invoices without VAT are signed according to general rules. The paper form is certified by the signatures of the manager and chief accountant or authorized persons. If the document is issued by an individual entrepreneur, it must contain the personal signature of the individual entrepreneur or an authorized representative. You can find out more about the invoice for individual entrepreneurs.

Certification of an invoice with a facsimile signature is not acceptable (letter of the Ministry of Finance No. 03-07-09/49478 dated August 27, 2015). When exchanging documents electronically, a certificate of the electronic signature verification key is required (letter of the Ministry of Finance of the Russian Federation dated September 12, 2016 No. 03-03-06/2/53176, Federal Tax Service of the Russian Federation dated May 19, 2016 No. SD-4-3/8904).

The invoice is certified only by one enhanced qualified electronic signature of the manager or authorized person. The electronic document does not require the signature of the chief accountant.

You can find out more about filling out an invoice.

From the video you will learn how to correctly fill out an invoice if the company is not a VAT payer:

Invoice under simplified tax system

All organizations and individual entrepreneurs using the simplified tax system are not VAT payers, which means they do not need to issue an invoice. However, if certain situations arise, such a document will be needed.

These include situations where “simplified” people pay VAT: (click to expand)

Import of goods;
Operations under a simple partnership agreement, or trust management of property and concession agreement;
When a company performs the duties of a tax agent, for example, rents state or municipal property.

In all of the above situations, organizations are required to issue an invoice (

Issuing an invoice with a dedicated tax

An entrepreneur who uses the simplified tax system can become a VAT payer. This is not prohibited by tax. If an individual entrepreneur is ready to pay value added tax to the budget and report on this tax, then he can issue S-F with allocated VAT. In such a situation, the entrepreneur becomes a payer of value added tax. Moreover, the tax base, unlike for entrepreneurs under the general taxation regime, cannot be reduced by input VAT. To understand this system of our legislation, let us give an example.

Invoice with o

You are not required to issue an invoice from the company using the simplified tax system. Only companies exempt from VAT put this mark. Organizations that are considered exempt from VAT are recognized in accordance with Article 145 of the Tax Code of the Russian Federation.

Companies that apply the simplified tax system do not qualify as such “exempt” payers, since they are not initially payers of this tax. Accordingly, there is no need to issue a “simplified” invoice marked “without VAT”.

Some counterparties still insist on an invoice. Such companies should keep in mind that they will not receive a deduction for “input” VAT on such an invoice. And why they continue to demand such invoices is not clear.

“Simplers” are not obliged to fulfill such a request. They have the right to explain to their counterparties that in order to post the purchased goods, documents such as an invoice for payment, an invoice and a statement will be sufficient. And if the counterparty continues to insist and it is impossible to convince him, then you can issue the required document. Please indicate that the purchase does not include VAT.

Such registration of an invoice will not entail obligations to pay tax, as well as the preparation and submission of a VAT return, since the tax will not be highlighted in the invoice (

If you issue an invoice with VAT

Some organizations, on their own initiative, may issue invoices, highlighting VAT. In this case, they are required to pay tax to the budget and also submit a VAT return to the Federal Tax Service. This must be done before the 25th day of the month following the quarter in which the document was issued. For example, a company issued an invoice using the simplified tax system on February 10, 2021; accordingly, it must submit a VAT return by April 25, 2021.

It is important to understand that issuing an invoice with allocated VAT does not give the simplifier the right to a tax deduction on purchased goods. Only VAT payers have the right to such a deduction, and organizations using the simplified tax system are not such.

>Issuing individual entrepreneur invoices using the simplified tax system

For entrepreneurs using the simplified system, the same requirements for issuing invoices apply as for organizations using the simplified tax system.

>Legislative framework

Legislative act

Invoices are required to be issued only by VAT payers, to which organizations applying the simplification do not belong (clause 2 of Article 346.11 of the Tax Code of the Russian Federation). That is, for an organization that has switched to the simplified tax system, the requirement to issue an invoice is not based on the law. For information on the consequences of exposure, see the material below.

The rationale for this position is given below in the materials of the Lawyer System and the GlavAccountant System.

Recommendation. What should an organization do on a simplified basis that has issued an invoice with allocated VAT?

“If, on its own initiative or at the request of a counterparty, an organization (including an autonomous institution) has issued a simplified invoice with an allocated amount of VAT, this amount will have to be transferred to the budget (clause 5 of Article 173 of the Tax Code of the Russian Federation). And not only in cases where the invoice was issued for the sale of goods (work, services), but also when the organization issued an invoice for the amount of the prepayment received. Simplified organizations do not have the right to deduct VAT from the prepayment received after shipment of goods (performance of work, provision of services). This was stated in the letter of the Ministry of Finance of Russia dated May 21, 2012 No. 03-07-07/53.*

No later than the 25th day of the month following the quarter in which the invoice with the allocated tax amount was issued, the simplified organization must draw up a VAT return in electronic form and submit it to the tax office via telecommunication channels (clause 5 of Art. 174 Tax Code of the Russian Federation).

An example of the calculation and payment of VAT by an organization in a simplified manner. After switching to the simplified system, the organization issues invoices to customers with the allocated tax amount

The Alpha organization carries out contract work. From January 1, 2015, Alpha switched to a simplified system, but continues to issue invoices under the agreement concluded with Proizvodstvennaya OJSC in 2014.

In March 2015, for the upcoming work, Alpha received from Master a 100 percent prepayment in the amount of 118,000 rubles. (including VAT – 18,000 rubles). An invoice was issued for the amount of the advance received with the tax amount allocated. On April 20, Alpha submitted an electronic VAT return for the first quarter of 2015 to the tax office. On the same day, VAT in the amount of 18,000 rubles. was transferred to the budget.

In May, the work under the contract was completed. On May 14, the parties signed an acceptance certificate, and Alpha issued an invoice for the cost of work performed in the amount of 118,000 rubles. (including VAT – 18,000 rubles). On July 20, Alpha filed a return for the second quarter of 2015 with the tax office. On the same day, VAT in the amount of 18,000 rubles. was transferred to the budget for the second time.

The provisions of paragraph 8 of Article 171 and paragraph 6 of Article 172 of the Tax Code of the Russian Federation do not apply to organizations using the simplified tax system. Therefore, Alpha cannot deduct the amount of VAT paid to the budget from the prepayment received.

An exception to this rule are intermediaries who use simplification and act on their own behalf. When selling goods (works, services) under intermediary agreements, commission agents and agents acting on their own behalf are required to issue invoices to buyers with allocated VAT (clause 20 of section II of Appendix 5 to Decree of the Government of the Russian Federation of December 26, 2011 No. 1137) . They do not have the obligation to pay tax to the budget (letter of the Ministry of Finance of Russia dated April 28, 2010 No. 03-11-11/123). However, they must submit logs of invoices received and issued as part of intermediary activities to the tax office (clause 5.2 of Article 174 of the Tax Code of the Russian Federation).

Intermediaries who apply the simplification and sell goods (work, services) of foreign organizations that are not registered in Russia with tax authorities are recognized as tax agents for VAT. Consequently, they must transfer to the budget the amounts of tax withheld from the income of foreign organizations. In relation to these amounts, such intermediaries are required to submit VAT returns to the tax authorities. This follows from the provisions of paragraph 5 of Article 161, paragraph 5 of Article 346.11 and paragraph 2 of paragraph 5 of Article 174 of the Tax Code of the Russian Federation.

Situation: should an organization transfer VAT to the budget in a simplified manner if the buyer has allocated the tax amount in the payment order. The organization did not issue an invoice to the buyer

No, you shouldn't.

Organizations (including autonomous institutions) using the simplification are required to transfer VAT to the budget only in the following cases:

import of goods (clause 2 of article 346.11 of the Tax Code of the Russian Federation);
issuing invoices to the buyer with the allocation of the VAT amount (clause 5 of Article 173 of the Tax Code of the Russian Federation);
fulfillment of duties as a tax agent for VAT (clause 5 of Article 346.11 of the Tax Code of the Russian Federation).

If the organization did not issue an invoice to the buyer, then there is no need to pay VAT. Even if the buyer indicated the tax amount on a separate line in the payment order. A similar point of view is reflected in the letter of the Ministry of Finance of Russia dated November 18, 2014 No. 03-07-14/58618″.

What should a “simplified” person do with VAT reflected in the seller’s invoice?

“Uproshchenets”, as part of its activities, may encounter various counterparties, including those working for OSNO, who issue invoices with VAT.

How to deal with VAT in this case is discussed in the following materials:

“What is the procedure for writing off VAT on expenses (postings)?”;
“How to take into account input VAT under the simplified tax system?”.

What if the “simplifier” himself issued an invoice with the allocated tax amount? The following publications will help you understand:

“Issuing a “simplified” VAT invoice does not give the right to a deduction»;
“The Ministry of Finance reminded that the “simplified” do not take into account the VAT charged to buyers in their income».

To summarize, it can be noted that an invoice under the simplified tax system is applicable, as well as under the OSNO, only the possibility of issuing it depends on a number of circumstances. To learn more about the factors influencing the preparation of this document, stay tuned for updates in our section “Invoice under the simplified tax system” .

Should I issue an invoice using the simplified tax system?

Our organization uses a simplified taxation system (STS), but our clients ask, in addition to invoices, to issue them invoices for products sold and services provided. Do we need to issue an invoice to clients, if yes, then in how many copies should we issue an invoice?

In accordance with clause 3 of Article 169 of the Tax Code of the Russian Federation, the obligation to issue invoices is provided only for VAT payers. The Methodological Recommendations on VAT (approved by Order of the Ministry of Taxes of Russia dated December 20, 2000 N BG-3-03/447) say that organizations and entrepreneurs for those types of activities for which they do not pay VAT should not issue invoices to buyers - invoices (an exception is made only in the case when organizations act as tax agents).

In accordance with Article 346.11 of the Tax Code of the Russian Federation, organizations using the simplified taxation system (STS) are not recognized as VAT payers, with the exception of VAT payable in accordance with the Tax Code of the Russian Federation when importing goods into the customs territory of the Russian Federation.

The Tax Code of the Russian Federation does not provide for the issuance by taxpayers using the simplified tax system of invoices indicating in a certain column “Without tax (VAT)”. In general, an invoice serves only to deduct VAT. According to an invoice indicating in a certain column “Excluding tax (VAT)”, the buyer has nothing to offset, therefore the so-called A “zero” invoice is essentially useless to him and a burdensome waste of paper and time for your organization.

Thus, you do not have the obligation to issue invoices, and your clients, but only those who have qualified accountants, do not need invoices from organizations applying a special tax regime - a simplified tax system.

In what cases do counterparties ask for an invoice?

Unified simplified tax return - sample completion for individual entrepreneurs

It happens that a client asks to provide a personal account without VAT, so as not to violate the established accounting procedures.

Can an individual entrepreneur on the simplified tax system, PNS, UTII issue an invoice with VAT in some other situation? An individual entrepreneur who is not obliged to pay VAT when engaged in intermediary activities must constantly fill out invoices (clause 1 of Article 169 of the Tax Code of the Russian Federation). They define VAT. This does not change the tax regime of the commission agent. He does not pay this tax himself, but forwards the invoice to a third party. But the commission agent must record the issuance and receipt of invoices in an electronic journal, sending it to the Federal Tax Service.

Filling out the document