Concept and legislative regulation
The invoice form is prepared by the seller.
The 2021 Invoice Log displays information about these activities.
If manipulations are subject to tax, then this is also done using books to record purchases/sales.
The invoice form has a standard template; it is written out by the seller and provided to the buyer after receipt (shipment) of the goods and materials.
The invoice sample has no significant changes since January 1, 2021.
Invoice form
The main legal acts on the issue under consideration, approved standard forms and Rules on how to maintain a journal for registering invoices in 2021, as well as reflecting the changes that have appeared:
- Tax Code of the Russian Federation;
- Resolution No. 1137.
A sample invoice in 2021 may change its external form, provided that the order in which the indicators are displayed and their number compared to the standard form are not violated.
In the process of purchase and sale, two parties interact: the seller, who also acts as a contractor or executor obligated to pay VAT, and the buyer/customer.
It is the latter who receives the document after receiving the goods or services performed. The first party also keeps one copy.
Important: An invoice in 2021 is the basis for the client to accept the amounts of value added payments presented by the seller for deduction.
The 2021 invoice sample is a form with a table indicating the list of goods/services, their price, rate and tax amount, as well as excise taxes, digital codes, details of customs documents, inventory codes and their calculation measures.
The invoice form also comes in different types: for advance payments, corrective.
Information about issued and accepted invoices forms the Purchase/Sales Book
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Invoice - what is this document?
We are talking about an accounting document on the basis of which the purchasing organization accepts the obligations presented by the seller of goods, works, services, and also confirms the existence of property rights to receive a VAT tax deduction in the prescribed manner.
The main definitions are enshrined in Art. 169 of the Tax Code of the Russian Federation. invoices 2021 can be found in the article The invoice is drawn up according to a unified form approved by Government Decree No. 1137 dated December 26, 2011. On the first day of October 2021, changes came into force that adjusted the old form of the form. Thus, Government Decree No. 981 dated August 19, 2017 made the following adjustments:
| Field number | Old meaning | New meaning |
| Line No. 8 | Identifier of the government contract, agreement (agreement) | Identifier of the government contract, agreement (agreement) (if any) |
| Box No. 1a | Missing in the old form | Product type code |
| Box No. 11 | Number of customs declaration | Registration number of the customs declaration |
| Seller's signatures | Individual entrepreneur | Individual entrepreneur or other authorized person |
An invoice should be issued in cases subject to VAT. For example, delivery of goods, sale of services, receipt of advance payment for goods sold.
An accounting document is issued exclusively in the established form, in accordance with the current procedure. Otherwise, the tax inspector will recognize the invoice as invalid and will not accept VAT deductions.
Invoice Form 2020
invoices in word 2020
Invoice form for payment 2021: free download in excel
Latest changes and news
Starting from January 1, 2021, the invoice has some improvements in its appearance and in the standards for filling it out (Resolution No. 1137):
- the sample invoice in 2021 is supplemented with a column for the code of the type of goods and materials, which is filled in by organizations supplying them to the EAEU (Eurasian Economic Union);
- the invoice from January 1, 2021 must have the location of the parties entered in the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs;
- for import, not a serial number is entered, but the registration digital value of customs declarations;
- For the sale of scrap metal in 2021, the invoice is issued in accordance with changes in legislation, since such commercial activities have become taxable. An invoice is created from January 1, 2021 for transactions with them;
- The invoice for 2021, the sample of which has undergone some innovations, has also changed the form of VAT declarations.
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Application example
Enterprises whose activities include the sale of scrap metal in 2021 must issue an invoice.
These changes in the invoice are due to the fact that the benefits for such transactions have been canceled (Federal Law No. 335 of November 27, 2017).
When scrap metal is sold in 2021, the invoice is issued by the seller, as with regular goods and materials.
Let's consider several nuances of the process of its registration, depending on who pays VAT.
When purchasing scrap from a VAT payer, the client is obliged to perform the functions of a tax agent for this tax and the provisions of the law do not exempt sellers from creating an account. When the specified payment must be made by the tax agent (client), the seller-taxpayer issues an invoice for scrap metal in 2021 from o. This tax on such transactions is not calculated by the seller.
For his part, the acquirer must charge the specified duty (18%) and reflect this in the sales books.
An invoice in 2021 will allow him to deduct this payment when using the general tax regime.
This is why you need an invoice for scrap metal in 2018.
It should be noted that when applying the special regime n/a, the buyer must also calculate VAT on the price of scrap, but in this case it is impossible to apply for a deduction.
If the buyer is an individual, then the seller must decide on the value added payment himself and pay it to the budget.
For him, this will be a transaction subject to the specified tax. After such a sale of scrap metal is carried out in 2021, an invoice is created according to standard rules.
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Peculiarities
| Parameter | Meaning |
| Who issues it and why? | The invoice for scrap metal in 2021 is issued by the seller. Sales of scrap in 2021 are displayed in invoices according to standard rules, as for ordinary goods and materials. The obligation to pay VAT lies with buyers. But this does not apply to cases when it is purchased from individuals who do not have individual entrepreneur status. The purchaser purchasing from a VAT payer pays the specified payment, regardless of whether he himself has the status of a taxpayer, and he needs an invoice in 2018 in order to reimburse the tax paid. That is, entities on special regimes and exempt from non-taxation must still pay VAT when purchasing goods, but only if they bought from an entity that is a payer of this tax. |
| Example | If the receiver of recyclable materials accepts it from an individual who is not an individual entrepreneur, there is no need to pay VAT to the collection point. Similarly, when a plant buys from non-paying counterparties who, for example, are on the simplified tax system (Simplified Taxation System). |
| Mark if purchased from a defaulter | It is important for the client to have confirmation of what he is purchasing from the defaulter, therefore such an invoice for scrap metal in 2018 contains the indication “Without tax” (paragraph 6, paragraph 8, article 161 of the Tax Code). |
| Peculiarities | The invoice from January 1, 2021 is issued by the seller. When the client is a VAT payer and pays it upon purchase, the seller, if he also has taxpayer status, is obliged to invoice it. This sample invoice in 2021 has the indication “VAT calculated n/a”, since it is the client who makes the payment. The above fully applies to partial payments, then the invoice is issued against future shipments, and the invoice adjustment form is also used. In this case, all numerical values can be changed, but this must be confirmed by primary documents justifying the change in the quantity of goods and materials, prices (for example, confirmation of an increase in the cost of consumables, electricity). |
| Export | During export manipulations, the sale of scrap in 2021 will issue an invoice at zero rates. |
So, let’s summarize and derive the features that the 2021 scrap invoice has:
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When to exhibit and when not to
Let's consider when a document is indispensable and when it is not required:
| Required | Not required |
| The invoice form does not require filling out for transactions without VAT, except for goods and materials sold to the EAEU region. | |
| For all transactions with VAT, including receipt of advance payments on transactions subject to it. | The buyer or customer is not a VAT payer and has a non-invoicing agreement with the seller. |
| In commercial relations with interdependent persons, the seller increases the cost to the market level and adjusts the tax base. |
When goods and materials exempt from taxation are sold, the invoice is issued at the request of the seller.
That is, it is not required, but it is not prohibited to issue it, for example, if the client requires it.
At the same time they put about. The register of invoices in 2021 should be maintained as usual.
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Issuance procedure
A sample invoice in 2021 is created both on paper and through electronic forms.
The prepared invoice form is handed over or sent to the counterparty during the process of receiving the goods or immediately thereafter.
For this purpose, the law establishes special deadlines and rules.
The invoice form prepared electronically is used when there is mutual agreement and the availability of compatible technical means.
Such invoices must be sent only through certain operators of this type of document flow; their list is on the Federal Tax Service website.
Important : The rules for filling out invoices allow them to be issued simultaneously on paper and electronically. Accounts are drawn up for each primary document, but it is not prohibited to combine transactions for several such documents in one form, indicating the total number of inventory items.
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Deadlines
The rules for filling out invoices have their own deadlines, limited to a period of 5 days (calendar) from the date of advance payment or acceptance of the completed goods, or shipment of the goods.
The last day in the last two cases is considered to be the time of issuance of the first primary paper.
If the deadline is the same for several such documents, then they can be combined in one form.
| For goods | For services |
| 5 days from the date of | 5 days from the date of |
| Shipment or transfer of rights to an object. | Signing acts confirming acceptance of works/services. |
| Receiving an advance payment (the invoice for advance payment for 2021 has separate rules for filling out) | Receiving an advance |
| The deadlines are counted from the date following the date when the shipment (transfer of rights) or receipt of the advance occurred. | The deadlines are calculated from the day following the day when the act was signed or when the money arrived in the executor’s account. |
This can be done if the relationship between the counterparties is carried out on an ongoing basis (for example, daily sales to the same entity). The sample invoice from January 1, 2021 allows you to issue one general document for all goods and materials sold at the end of the month.
In the case of an account, it is created every month before the 5th day.
An invoice prepared as one form is possible for many transactions, if during the 5-day period after the first transaction several more sales agreements for the same client are drawn up. One account will be issued within the specified period.
When trading retail, if payment is made in cash, the rules for filling out invoices allow you not to indicate VAT in a special line on price tags and other forms.
It is included in the price and the formation of the document in question is not required.
Important : For multiple non-cash transactions, the document can be created in one form at the end of the tax period.
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Who exhibits
The account is drawn up, as well as the journal for registering invoices in 2018, by the following entities:
- suppliers;
- companies performing construction and installation work for their own needs or when they performed work (services) for intra-organizational needs, the costs of which are not taken into account when calculating income tax;
- tax agents for VAT. That is, companies purchasing inventory and materials from foreign legal entities not registered for tax purposes in the Russian Federation, including tenants of state real estate and buyers of such objects not assigned to state organizations;
- intermediaries on their own behalf, but using the customer’s funds, if such a person applies the general taxation regime;
- forwarders organizing transportation for customers using third party resources, as well as developers or customers performing their functions;
- those involved in organizing construction work for investors by attracting contractors;
- suppliers of goods to the EAEU exempt from VAT.
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How to fill out
The sample invoice for 2021 contains the following fields to fill out:
At the very end, the sample invoice for 2021 is certified by the signature of management and an accounting specialist; if the latter is not at the enterprise, then only the former.
The completed invoice is affixed with the organization’s seal from January 1, 2018; a sample of it, as before, is issued to the buyer.
The registration details of the enterprise must be indicated.
The rules for filling out invoices must be observed - this is the basis for subsequent accounting actions when calculating VAT.
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Invoice for export Kazakhstan sample
16.1.6 “Drawing up and registration of invoices for export operations” Practical guide on VAT.
The required documents were collected by Alpha LLC on June 25, 2014. Therefore, on June 30, 2014, an invoice compiled and recorded earlier in the journal of received and issued invoices was recorded in the sales book of Alpha LLC.
4. The invoice will be signed by the director and chief accountant of Alpha LLC or other authorized persons ( clause 6 of Article 169
of the Tax Code of the Russian Federation). You can find out more about this in section. 12.1.3.10 “Requirements for signing an invoice.
The right to sign an invoice" Practical guide to VAT. Appendix No. 1 to the Government Decree
Russian Federation dated December 26, 2011 N 1137
225 May 20, 2014 INVOICE N — from “—” —————— (1) — — — CORRECTION N — from “—” —————— (1a) Limited Liability Company “Alpha” Seller —————————————————————- (2) 118437, Moscow, st. Krasnaya Sosna, 5 Address —————————————————————- (2a) 7704502552/770401001 Seller’s INN/KPP ——————————— ——————— (2b) Aka the Consignor and his address —————————————— (3) CNR-Trade GmbH,87, 54292, Trier, Deutschland Consignee and his address — ————————————— (4) — — To payment document N ——— from ———————— (5) CNR-Trade GmbH Buyer —————— —————————————— (6)87, 54292, Trier, Deutschland Address —————————————————————— (6a) — INN/KPP of the buyer ————————————————— (6b) euro, 978 Currency: name, code ———————————————— (7 )
| Name of goods (description of work performed, services provided), property rights | Unit | Quantity (volume) | Price (tariff) per unit of measurement | Cost of goods (works, services), property rights without tax - total | Including the amount of excise tax | Tax rate | Tax amount due to buyer | Cost of goods (works, services), property rights with tax - total | Country of origin of goods | Number of customs declaration | ||
| code | symbol (national) | digital code | short title | |||||||||
| 2a | 10a | |||||||||||
| Wheat flour (high grade) | T | 400,00 | 2800,00 | Without excise tax | 0% | 0,00 | 2800,00 | |||||
| Total payable | 2800,00 | 0,00 | 2800,00 | |||||||||
Head Chief accountant of the organization or other Ivanov Ivanov I.I. or otherwise Sidorova Sidorova A.I. authorized person ———— ———— authorized person ——— ————- (signature) (full name) (signature) (full name) Individual entrepreneur __________ _________ ________________________________________ (signature) (full name) (details of the certificate of state registration of an individual entrepreneur)
Answer:
Yes, that's legal. Let's explain why.
Section II of Appendix No. 18 to the Treaty on the Eurasian Economic Union (signed in Astana on May 29, 2014) does not regulate the procedure for filling out invoices in this situation. Accordingly, let us turn to the norms of Russian legislation.
In general, in accordance with paragraph 5 of Art. 169 of the Tax Code of the Russian Federation and paragraphs. “k” and “l” clause 2 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 of December 26, 2011 No. 1137) in columns 10 and 10a of the invoice the country of origin of the goods is indicated ( digital code and its corresponding short name) according to the All-Russian Classifier of Countries of the World.
These columns are filled in for goods whose country of origin is not the Russian Federation.
As a general rule, all details must be filled out in the invoice. However, some details are optional.
How to number
The invoice from January 1, 2021 does not have an officially established number format.
The numbering of invoices is established by the organization itself and is enshrined in its internal documents (by order of the enterprise management).
The main thing is that the details (numbers) have a high degree of uniqueness.
It is recommended to use end-to-end order for them, in ascending order. Numbering of invoices, if done correctly, will eliminate backdating statements.
Composite numbers are used in the following circumstances:
- exhibiting as separate parts of organizations;
- if commerce is carried out by managers under trust agreements or members of a simple partnership.
In other cases, a dividing line can also be used - this will not cause a refusal to deduct - but it is not advisable to do this.
Numbering of advance invoices is carried out for all accounts in the company; if necessary, “AB” is added to the numbers of such forms.
Important : Incorrect numbering of invoices does not entail any liability if this does not prevent the authorized bodies (tax inspectorate) from identifying information when conducting audits. This applies to all errors, not only in numbering, and this is also not a reason for refusing to accept a document for deduction (clause 2 of Article 169 of the Tax Code of the Russian Federation).
Corrections
The seller must make changes to the invoice. This is done by drawing up new s/f - already correct ones.
This also applies to cases where the buyer submitted a clarifying document electronically.
In this case, changes to the field of the original form “Invoice No. ..., from ...” are prohibited.
The field “Correction No...., from...” is filled in with the serial number of the correction and its date.
So, the first copy of the paper account is issued to the client. The second one remains for the seller.
It is generated for each document when selling inventory items subject to VAT.
Its correct formation is a guarantee of tax deduction.
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Again a new invoice
We prepare the invoice correctly
The current procedure for filling out the 2020 invoice form is presented in Art. 169 of the Tax Code of the Russian Federation and Government Decree No. 1137 dated December 26, 2011. Officials established a list of mandatory details:
- for the Northern Federation for the shipment of products - the list is fixed in clause 5 of Art. 169 NK;
- for an invoice for an advance payment, when a document is issued for the transfer of an advance payment - clause 5.1 of Art. 169 NK.
The document must be signed. The manager and chief accountant or other authorized persons have the right to sign. A document drawn up in electronic form must also be signed with an enhanced qualified electronic signature.
There are several ways to fill out the SF:
- freehand with blue, black or purple ink;
- printed version (on a typewriter or computer);
- some by hand, some on the computer;
- in electronic format.
When drawing up a document, follow the chronological order when assigning the date and numbering of the Federation Council.
IMPORTANT!
The information in the new column No. 1a “Product Type Code” is filled out in accordance with the Commodity Nomenclature of Foreign Economic Activity, approved by decision of the Council of the Eurasian Economic Commission dated July 16, 2012 No. 54. This information is filled out only by exporting companies that import products into the territory of the EAEU. If the type of product is not in the Commodity Nomenclature of Foreign Economic Activity or it is impossible to determine it, then a dash is placed in the column.
