Register of received and issued invoices. Log of received and issued invoices No log of issued invoices is generated

Why do you need to keep track of invoices? How to maintain it and what documents should be used for this? Why do you need a logbook for received and provided invoices? We will answer these and many other questions in today's article.

What is an invoice: issued, received?

An invoice is a document drawn up according to a strictly established model, as a result of the sale of inventory. Such a document serves as the basis for the deduction from value added tax. It can be either received from the counterparty - such a document allows the organization to deduct the amount of VAT, or issued - which allows you to use the deduction to the counterparty of the organization providing it.

Why do you need to take into account issued and received invoices?

Received and issued invoices allow both the organization itself and its counterparty to reduce the tax base for calculating VAT. However, in order to be eligible to use such a deduction, it is necessary to take into account the documents issued and received, which are its basis. At any time, the tax authority may have doubts about the legality of such a deduction, and it may demand the provision of supporting documents. Also, the tax invoice information can be requested in cases where a counterparty of this organization is being checked.

Important! If invoices are not taken into account and not stored, then as a result of an audit by the Federal Tax Service of Russia, the auditing inspector may consider the tax deduction unlawful. As a result, VAT will be recalculated again, and the organization will be obliged to pay not only the difference in the already paid and accrued VAT, but also the penalty imposed for a gross violation, as well as the amount of penalty calculated for the entire period of non-payment.

Speaking of storing documents: the storage period for invoices cannot be less than five years.

Who is responsible for keeping records of invoices?

Keeping records of invoices, both issued and received, is part of the responsibilities of accounting employees. As a rule, the organization of accounting is entrusted to the chief accountant, who distributes responsibilities between subordinates. Often, accounting of invoices is entrusted to the accountant responsible for the acquisition and sale of inventory, much less often accountants of a different profile or even the chief accountant himself do this.

What document should be used to register invoices?

Keeping records of these documents implies keeping a specialized journal for accounting of invoices. It is a tax register and is required to be submitted to the tax authorities of the Russian Federation on a quarterly basis. Based on it, the tax office reconciles your statements with your actual accounting.

Important! However, not all organizations are required to post invoices. Companies using the simplified tax system may not exhibit these documents to each other. In this case, an appropriate agreement is concluded, which stipulates the conditions for not providing invoices.

What is the order of registration of the ledger of issued and received invoices?

As mentioned earlier, the journal for accounting of invoices received and issued must be completed on a quarterly basis. It consists of two large sections. The first section is invoices issued. It contains information about issued documents, indicating the operation code, document number, date, etc. In the second section - Received invoices - enter information about invoices in the order they were received.

This document can be kept in paper or electronic form, but the tax authorities require the provision of exclusively its electronic version.

Where can I download the invoice form and sample book?

The form of the invoice accounting journal is available for download on almost any information resource dedicated to accounting. You can also download it.

This document is issued by the seller after the buyer actually receives any goods or services from him. In the Russian Federation, an invoice is necessary only for, it is issued by those sellers who are obliged to pay it.

On the basis of the invoices received by the VAT taxpayer, a "Book of purchases" is formed, and for those issued - a "Book of sales".

In 1C 8.3 Accounting 3.0 there are received and issued invoices. They are corrective, for advance payment and for advance payment of the principal. Issued invoices are also available for sale and tax agent. Received, in turn, in addition to those listed above, may be for admission.

All of these documents are most often created from sales and receipt documents. In this article, we will look at how to make all possible invoices in 1C 8.3 Accounting.

Creating a document for implementation

As an example, let's open any implementation document from the demo database. At the very bottom of the form, you will see the "Issue an invoice" button.

After clicking on this button, the program will automatically create a fully completed document "Invoice". You can open it by clicking on the hyperlink that appears in place of this button.

You can print the invoice directly from the sales document by clicking the "Print" button.

In the resulting invoice, you can specify the delivery method: on paper or in electronic form. The second method is usually applicable in cases where your organization and counterparty are connected to an electronic document management system. In such a situation, sending and receiving documents can be carried out directly in 1C.

How to create a new sales document and invoice to it, see the video:

On advance

Before proceeding, you need to make some preliminary settings.

In go to setting up taxes and reports. In the section "VAT" we will need to change the "Procedure for registration of invoices for advance".

As part of our example, we will select the item "Do not register invoices for advances credited before the end of the tax period" from the drop-down list.

In such a situation, invoices will be issued only at the end of the reporting period. Setting this setting will allow us to significantly reduce the number of documents, because only those advances will be taken into account for which there was no shipment of goods or the fact of rendering services at the end of the quarter.

In addition to setting this setting for the organization as a whole, you can specify it for a specific contract with a contractor. To do this, open the card of the corresponding agreement and go to the "VAT" section. This is where a similar setting is located.

The very process of issuing invoices for advance payment is carried out using the VAT assistant. It is located in the Operations menu.

In this processing, there is a routine operation for registering invoices for advance payment. In the line below you can register tax agent invoices. This functionality is available only under contracts with a corresponding sign.

Video on the formation of advance invoices:

Invoices received

For admission

Consider the reflection of the received invoices from the document "Receipts (acts, invoices)". It is still easier here than in creating issued invoices for implementation.

At the bottom of the form, you just need to enter the number and date of the document received. Then click "Register".

After clicking on this button, the program will automatically create a fully completed invoice and substitute a link to it in the receipt document.

On advance

This type of invoices can be used to create documents upon receipt of DS, both to the company's bank account and to the cashier's office. In this case, we create based on cash receipts.

Invoices for the principal's advance are created for those contracts that have such a sign.

Correction invoices

These types of invoices can be either for receipt or for sale. They are taken into account respectively.

We will not consider an example of creating both types of invoices, since the actions in both cases are almost identical.

Let's open any implementation document from the demo database and create an “Implementation adjustment” document based on it.

Let's say we agreed with a customer that he would buy more anniversary cookies and classic minicroissants. For this, we will give him a discount on Tyrolean pie with blueberries.

In the newly created implementation adjustment document, each item has two lines: with values \u200b\u200bbefore and after the change. After we have made all the necessary changes, click on the "Issue a corrective invoice" button, which is located in our usual place at the bottom of the form.

The invoice will be generated and filled in automatically and will be available via the corresponding hyperlink.

Video for creating a correction invoice with a seller:

Verification of documents

To analyze and find documents for which there are no invoices, the program can use a special processing called "Express Check". It is located under the "Reports" menu.

The figure below shows an example of displaying errors for the problem of interest to us, as well as the recommendations proposed by the program.

Invoice journal

Document movements "Invoice"

If you open the transactions of any invoice, you can see that no entries are created for the accounting ledgers. The document is reflected in the information register "Journal of invoices accounting".

Log of received and issued invoices

This report is located in the Reports menu.

In the header, indicate the period (usually a quarter) and organization. In case the program has found any errors, a corresponding message will be displayed.

The intermediary must enter the invoice log on his own, even if he does not have to remit VAT. Consider which organizations are intermediaries:

Commercial intermediaries- these are the organizations that carry out orders of customers, but on their own behalf.
Freight Forwardersthat engage third parties to perform services and developers, which themselves do not fulfill orders, but involve other contractors, are also intermediaries.

You can keep records of invoices from intermediary activities "manually", but you need to submit to the IFTS only in electronic format. Counterparties for late submission of information from the invoice log can be fined 10,000 rubles. according to Art. 126.1 clause 2 of the Tax Code of the Russian Federation.

Which invoices should resellers register:

Invoices that the intermediary issues for the sale of goods (services) on his own behalf, but which are the property of the customer;
Invoices that the customer submits himself after the intermediary sells the product (service);
Invoices that the seller presents to the intermediary when purchasing goods (services) for the customer;
Invoices are invoices that the intermediary presents to the customer for the purchased product, service, work, property right from the seller.

The invoices that resellers issue to customers for their fee do not need to be registered.

If an intermediary (freight forwarder, developer) buys goods from several companies at once on the same day, then the data can be issued in a consolidated invoice, and developers can combine the data submitted by contractors in different periods.

Procedure for issuing invoices when working with an intermediary

If the intermediary (commission agent) sells the goods of the customer (principal), then he himself must issue an invoice to the buyer. After that, he must transfer it to the customer (consignor), who, on the basis of the issued (prepared) invoice, by the intermediary (agent) will issue this invoice for shipment.

When the intermediary purchases (buys) the goods for the Customer, then he must re-issue the invoice received from the seller to the customer.

In the same manner, invoices for advance payment should be drawn up.

When selling the goods of the customer (consignor), if he uses OSNO, then the intermediary (commission agent) is obliged to draw up an invoice, even if he himself does not pay VAT to the budget, and if the customer (consignor) applies the simplified tax system, then the intermediary should not issue an invoice for shipment.

How to fill in the Invoice Log in 1C 8.3

In the Journal of invoices, select the reporting period, then press the Generate button:

In this log, you can also select settings, use additional settings. For example, create a journal specifically for any counterparty or group of counterparties.

Using the additional button More, you can change the form of the table, that is, adjust it "for yourself" so that it is convenient to work in it:

A small instruction on the report is provided in the program. Using the same More button, select the Help section:

We open this section and get acquainted with the instructions for what the Invoice Journal report is intended for:

This is how the printed form of the magazine (form) looks like:

IFTS RF from 01.07.2016. approved the new value added tax transaction codes. Order of the Federal Tax Service of Russia dated 03/14/2016. for No. ММВ-7-3 / 136. Thus, the following operations should be reflected in the log:

Features of the 1C 8.3 program for checking invoices

In order to make an automatic reconciliation of invoices submitted by suppliers, in the Reports section, select the VAT Reports subsection, then the VAT Reconciliation section:

We select the Supplier Requests tab, request a reconciliation, receive from it a register of issued invoices through the Suppliers' Answers tab and carry out (automatically) reconciliation with it through the Reconciliation tab:

Before making an automatic reconciliation with counterparties, a window appears automatically in the 1C 8.3 program with detailed instructions for reconciliation:

In this manual, immediately, without leaving the 1C 8.3 database, you can study in detail the article "Reconciliation of invoices: a new level of automation".

Also, the 1C 8.3 program provides for checking the dossier on the counterparty. When entering the directory Contractors, select the Dossier button:

We select a counterparty (supplier) by TIN or name and press the button to generate:

How to find and fix errors on VAT in 1C, how to verify VAT with counterparties in 1C 8.3, see our video:

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How to fill out the invoice register correctly and does such a duty exist for everyone? What are the rules in 2019?

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To control the accrued and deducted VAT amounts, the representatives of the Tax Inspectorate need such a document as an invoice journal.

Therefore, companies should understand the rules for preparing and submitting reports. Let's consider the main nuances of preparing a paper and electronic journal for accounting of invoices.

Highlights

What is an invoice and why do you need a journal of such forms? Who faces the obligation to maintain a document? What regulations will help to understand these issues?

Concept

Legal grounds

Rules for keeping records of received and issued invoices

The invoices that have been issued and received should be reflected in the journal, as stated in article 169, paragraph 3 of the Tax Code. There is only one journal worth keeping, which consists of two sections.

When creating a document, it is worth remembering the following rules:

accounts should be registered in chronological order:

in addition to the usual forms, it is worth registering those that are presented in electronic format, as well as of the correction type.
maintenance on paper or electronic media is allowed.
keeping logs for the past years is worth at least 4 years.
if an enterprise has a separate subdivision, it should keep only one general journal.

Where can I get the form?

The form of the magazine can be downloaded from one of the many websites.

The document looks like this:

If you fill out a document in 1C, then forms with data will be generated automatically based on the entered information.

Document structure

The journal is compiled in two sections:

In the first part, such accounts are registered:

For the sale of products	And the transfer at no cost
For advance payments	—
For the amounts received from buyers	Which are related to payment for products (fine, etc.)
For amounts that were billed by persons who purchase products from the seller	When returning goods that have been registered
For construction and installation work for personal use or for products	What was donated for personal needs
Invoices drawn up by tax agents	When buying goods from a foreign company, when renting municipal and state facilities

The second part is used to register accounts:

which were received upon the return of the goods, which was registered from the buyers;
by purchased products;
that were received from the sellers for the advances.

You do not need to register such invoices in section 2:

which are issued by the enterprise itself;
correction forms when providing a discount;
bills issued by the tax agent;
advance invoice with sellers.

The data is not reflected:

on customs declarations;
on the transfer of VAT when importing goods;
forms of strict reporting, which are associated with costs;
accounting certificates that are generated for the tax that has been restored;
certificates on the transfer of a property object to the authorized capital.

Formation procedure

When creating a document, it is worth considering the following nuances:

When the invoice is issued	He is assigned a number in accordance with the order in the magazine
In the header of the accounting journal	Reflect information about invoices
2 copy of the invoice	Attached to the document
If there is a need to charge the amount to the budget	Account information is transferred to the Sales Book
The buyer keeps a journal	In which the received originals of invoices are reflected, the seller keeps records of the issued forms, and the second copy is saved
The buyer must complete such documentation	As the invoices come in from the seller, and the seller follows the chronology

Example of filling

Even in the case when invoices were not issued or received during the tax period, the accounting journal is still drawn up - fill in the header, sign and certify from the management.

Consider what data are reflected in the columns of the document:

1	Reflection of a serial number
2	The number when the invoice was issued / received. The first section does not indicate if the generated forms were not transferred to counterparties
3	Type code for operations in accordance with the Order of the federal tax authority
4	Indicate the number and date of the usual form
5	Correction invoice details
6	Corrected Form Data
7	Information about edits made to the adjustment account
8	Counterparty name
9	TIN, KPP of buyers or sellers
10-12	When conducting an intermediary transaction (name of the person, TIN, KPP, 12 in section 1 - the number and number of accounts of sellers / subagents, in the second part - the code of the type of transactions)
13	Currency
14	Product price with VAT for an ordinary account
15	The amount of tax is reflected (relative to a regular invoice)
16-19	Filled in if there is a corrective invoice (price reduction with VAT, amount of reduction, increase in price with VAT, amount of increases)

How to staple a magazine?

The invoice log should be laced up and numbers should be put down. If the company maintains a document in paper form, it should be printed, sealed.

Further, the document is certified by the management of the organization. For transmission in electronic form, it is worth putting an electronic signature. It is required to be held in the tax authority.

It is more convenient to file invoices in the order in which they were entered into. Confirm the date of receipt of invoices, what is included, registration of incoming letters and envelopes with postage.

The date of receipt of the invoice in electronic form is receipt by the operators, which is reflected in special notifications of the electronic circulation of documentation.

Frequent nuances

What rules should commission agents and intermediaries adhere to? Let's analyze the features of reporting in the form of a journal.

Nuances for commission agents

Provided that the commissioners acquire something for the committees on their own behalf, the contract will be drawn up between the commissioners and the persons who sell the goods.

When fulfilling its obligations, the commission agent must issue an invoice, which is received, recorded and stored in the log book of such documents (paragraph 4 of the procedure for compiling the log).

If an invoice is provided for purchased products from oneself, the basis for which was the information of invoices from sellers, the commission agent also keeps his form in the journal.

The agent must also consider:

It is necessary to provide the forms to the committees for remuneration	Received by the agent. In this case, 2 invoices are prepared - for products and for remuneration. If such facts are reflected in one form, then it is worth using different lines
The invoice that was received from the sellers	Should not be registered in the Purchase Book (clause 11 of the logging procedure)
An invoice issued by the commission agent addressed to the consignors	In the Book of Sales, the first should be reflected only in relation to the amounts of remuneration to commission agents (paragraph 24)
Invoices drawn up by the committees taking into account the information	Received from commission agents, and handed over to commission agents, must also be recorded in the journal

The consignor is obliged to keep those invoices that were received from commission agents in the magazine, and must also register such forms in the Purchase Book.

In intermediary activities

These also include a freight forwarder, a developer that does not participate in the implementation of contract work.

The obligation to keep a journal remains regardless of the applicable tax regime or whether the intermediary is a value added tax payer.

Such rules are stipulated in Art. 169 p. 3,. The invoice accounting journal has not been generated since 2019 in the following case.

A trading company that sells goods at retail should not issue invoices when selling them to citizens ().

Instead, checks and others are issued, and there is no need to issue VAT. So, when selling goods to a third party in accordance with an intermediary agreement, there is no need to keep a journal.

If other intermediary activities are carried out, then the obligation to fill out the journal remains ().

Why do intermediaries need to keep a log of such reporting? In order to submit information about the operations performed to the tax authority.

Such data will allow the inspector to find out, for example, whether the amount of the charge determined by the principal when selling products corresponds to the amount of tax that the buyer will reimburse from the budget.

Invoices are registered:

The journal does not include information on invoices about their remuneration.

How to be simplified

There are a number of cases when simplified taxpayers have to issue invoices and, accordingly, keep a log of such documents. The company on the simplified tax system is a tax agent for.

Is the journal of accounting of invoices. It is used along with the purchase and sales books to register invoices, both issued and received. Who needs to keep and submit such a journal to the IFTS, what are the deadlines for its delivery and the procedure for maintaining - this is in our article.

2016 invoice log: who hands over

If earlier all VAT payers, tax agents and non-payers of tax issuing invoices due to the specifics of their activities had to fill out the logbooks, then since 2015 this circle of persons has changed. VAT payers are no longer engaged in keeping a register of invoices (clause 3 of article 169 of the Tax Code of the Russian Federation), and this is due to the fact that the information reflected in the journal is duplicated in the books of purchases and sales of payers.

From 01.01.2015, the register of received and issued invoices is required only for intermediaries:

acquiring or selling on behalf of a commission agent or agent, goods, works, services, property rights under commission and agency agreements;
working under a transport forwarding agreement and determining the amount of remuneration under this agreement as their tax base;
performing the functions of a developer.

These persons are not required to register in the journal invoices issued for the amounts of remuneration under the above agreements (clause 3.1 of article 169 of the Tax Code of the Russian Federation).

It does not matter in what tax regime these persons work (OSNO, STS, UTII), and whether they are payers or tax agents for VAT. Payers and non-payers of tax, not related to the above, are not required to fill out the invoice register, as the Ministry of Finance of the Russian Federation explained in its letter dated 13.02.2015 No. 03-07-11 / 6539.

Once a quarter, the invoice register must be submitted to the tax office, because it is a means of control over those who are not obliged to submit a VAT return. Such a duty is assigned to the above entrepreneurs and organizations that meet two conditions at once:

they are non-payers of VAT (or are exempt from payment under Articles 145 and 145.1 of the Tax Code of the Russian Federation),
they are not tax agents for VAT (clause 5.2 of article 174 of the Tax Code of the Russian Federation).

When to submit a journal of invoices to the IFTS

20th day of the month following the reporting quarter - such a deadline for submitting the accounting journal to the tax authority is established by clause 5.2 of Art. 174 of the Tax Code of the Russian Federation. The coincidence of the last day of delivery with a weekend or other non-working day is a reason to postpone the deadline for the next working day after it. The journal for the 4th quarter of 2016 should be submitted to the Federal Tax Service Inspectorate no later than January 20, 2017.

The form of submission of the journal is exclusively electronic: via telecommunication channels in approved formats, through the operator of electronic document management (EDM) (letter of the Federal Tax Service of the Russian Federation No. GD-4-3 / 5880 of 08.04.2015).

If the register of invoices is not provided to the tax authorities within the prescribed period, they can fine the violator 200 rubles for each case of such failure (clause 1 of article 126 of the Tax Code of the Russian Federation).

Everyone else (payers and non-payers of VAT, as well as tax agents exempted from paying it) does not need to transfer the invoice log to the IFTS. These persons reflect all the data entered in the log in the VAT return.

In what form and how to keep a log of invoices

The current form of the accounting journal was adopted by the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137 as amended on November 29, 2014 (Appendix No. 3). The form of the journal consists of two parts:

the first part of the journal - accounting of issued invoices,
the second part of the journal is for accounting of invoices received.

Tax agents that do not pay VAT, as well as banks, insurance companies, NPFs, stock exchanges and other trade organizers, professional participants in the securities market, clearing organizations, management companies of mutual funds and NPFs keep only a log of invoices issued. If during the whole quarter no invoices were issued at all, you can leave this part of the journal blank.

You need to fill out the accounting log separately for each quarter in accordance with the Procedure approved by Resolution No. 1137. You can keep an electronic log or paper.

In the first part of the journal, in chronological order by the date of issue (correction), all issued invoices (including corrected and corrected ones) are registered, regardless of their type - paper or electronic. Similarly, according to the date of receipt, in the second part - the log of the received invoices - all invoices received both printed on paper and electronically are entered.

Having issued an electronic invoice, in column 2 of the first part of the journal, you must enter the date of receipt of the file by the EDM operator, indicated in the operator's confirmation. When re-sending the same document, the date of the last dispatch should be indicated.

When the next quarter ends, the journal is signed by the head of the organization, or individual entrepreneur, and the paper version is first printed, stitched and certified with the signature of the head and the seal, and the electronic one is signed with an electronic digital signature before transferring the journal to the IFTS.

The accounting journals of invoices are kept for at least 4 years from the date of the last entry made in them.

The form of the accounting journal of received and issued invoices 2016 can be downloaded here.

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