Journal of invoices in Word. Cancellation of invoice registration journals and other significant amendments to the Tax Code of the Russian Federation. Method of submitting the journal of accounting invoices to the tax office

Application No. 3
to the decision
Governments Russian Federation
dated December 26, 2011 No. 1137

Logging Rules
received and issued invoices

1. A register of received and issued invoices used in value added tax calculations (hereinafter referred to as invoices, a register of records, respectively) is maintained by value added tax taxpayers, including those acting as tax agents, for each tax period on the hard copy either in in electronic format. The journal consists of two parts - part 1 "Issued invoices" (hereinafter - part 1 of the accounting journal) and part 2 "Invoices received" (hereinafter - part 2 of the accounting journal).

2. Taxpayers of value added tax, provided for in paragraph 5 of Article 170 of the Tax Code of the Russian Federation, and tax agents who are not payers of value added tax, keep only part 1 of the register in those tax periods in which the relevant invoices are registered.

3. Invoices (including corrected, corrective) drawn up on paper or in electronic form are subject to single sign-on in chronological order in part 1 of the accounting journal by the date of their issue, as well as compilation (correction) in cases where invoices prepared by taxpayers, including those acting as tax agents, are not transferred.

Invoices (including corrected, corrective) invoices received on paper or in electronic form are subject to a single registration in chronological order in Part 2 of the accounting journal by the date they were received.

4. If the buyer has not received an invoice from the seller in electronic form, it is allowed for the seller to draw up such an invoice on paper. In this case, the seller transfers the indicators from the drawn up invoice in electronic form, without changing them, to the invoice drawn up on paper. When compiling such an invoice on paper by an organization, the details of the invoice are supplemented by the signature of the organization's chief accountant or other authorized person.

Journal of accounting invoices 2016

In parts 1 and 2 of the accounting journal, in this case, the seller and the buyer, respectively, register only the issued and received invoices on paper. After the seller has issued and received by the buyer such an invoice on paper, its re-issuance in electronic form is not allowed. If on the date of drawing up the specified invoice on paper, it became necessary to make changes to the previously drawn up invoice in electronic form, including in connection with a change in the authorized person who signed the invoice, the buyer is sent an invoice on paper with details , corrected in accordance with Appendix No. 1 to Decree of the Government of the Russian Federation No. 1137 dated December 26, 2011, and indicating in line 1a the serial number of the correction and the date of correction. If the seller issued to the buyer, and the buyer received only an invoice with corrected details, in parts 1 and 2 of the accounting journal, the seller and the buyer, respectively, register only the invoice with corrected details.

5. The log book indicates:

a) the full or abbreviated name of the taxpayer in accordance with the constituent documents or the surname, name, patronymic of an individual entrepreneur;

b) identification number and code of the reason for registration of the taxpayer;

c) the tax period for which the accounting journal was compiled.

6. In part 1 of the accounting journal, invoices (including corrective, corrected) invoices sent by sellers to buyers in respect of which the seller has not received notification from the buyer of receipt of an invoice (including corrective, corrected) invoices (including corrective, corrected invoices) are not subject to registration. the seller confirms the organization providing the exchange of open and confidential information through telecommunication channels within the framework of electronic document management invoices between the seller and the buyer (hereinafter referred to as the electronic document management operator) indicating the date and time the file was received by the electronic document management operator from the seller.

9. In part 2 of the accounting journal, the following are not subject to registration:

a) invoices (including corrected ones) drawn up by:

by the seller (when the seller maintains a register) upon receipt of payment, partial payment against the forthcoming deliveries of goods (performance of work, provision of services), transfer of property rights;
a tax agent specified in paragraph two of clause 3 of Article 168 of the Tax Code of the Russian Federation, who is a taxpayer of value added tax;
a taxpayer carrying out transactions specified in subparagraphs 2 and 3 of paragraph 1 of Article 146 of the Tax Code of the Russian Federation;
by the seller upon receipt of the amounts specified in Article 162 of the Tax Code of the Russian Federation;

b) corrective invoices (including corrected ones) issued by the seller (when the seller keeps a register) with a decrease in the value of shipped goods (work performed, services rendered), transferred property rights.

10. In part 2 of the accounting journal, the received invoices (including corrective ones) and corrected invoices (including corrective ones) are subject to single registration in chronological order by the date of receipt.

13. An organization that sells (acquires) goods (works, services), property rights through its separate divisions if these divisions, on behalf of the organization, issue to buyers (receive from sellers) invoices (including adjustments), corrected invoices (including adjustments), maintains a journal of accounting for the organization in accordance with this document.

The accounting journal compiled on paper is signed by the 20th day of the month following the expired tax period by the head of the organization (an authorized person) or individual entrepreneur, laced, its pages are numbered. At the same time, the pages of the accounting journal compiled by the organization are sealed with the seal of this organization.

The accounting journal for the tax period, compiled in electronic form, is signed electronically. digital signature the head of an organization (a person authorized by him), an individual entrepreneur when transferring a register to a tax authority in cases provided for by the Tax Code of the Russian Federation.

The control over the correctness of keeping a log book on paper or in electronic form, compiled by an organization, is carried out by the head of this organization (an authorized person), a log book compiled by an individual entrepreneur - an individual entrepreneur.

The accounting log, compiled on paper or in electronic form, is stored for at least 4 years from the date of the last entry.

14. Invoices (including corrective, corrected), confirmations of the electronic document management operator, notifications of buyers about the receipt of an invoice (including corrective, corrected) are stored in chronological order, respectively, as they are issued (compiled, including corrections) , if invoices are not subject to sending to the buyer or if invoices sent by the seller to the buyer (including corrective, corrected ones) are not received by the buyer) or receipts for the corresponding tax period.

15. The following documents that are not registered in the log book are subject to storage during the period provided for in paragraph 13 of this document:

a) received documents:

duly certified by the commission agent (agent), copies of invoices (including corrective, corrected) invoices received by the principals (principals) on paper, exhibited by the seller of goods (works, services), property rights to the commission agent (agent) upon acquisition for the principal (principal) of goods (works, services), property rights and transferred by the commission agent (agent) to the committent (principal). If the seller issues invoices (including corrective, corrected) in electronic form, the committent (principal) must store invoices (including corrective, corrected) invoices issued by the seller specified goods(works, services), property rights to the commission agent (agent), received by the commission agent (agent) and transferred by the commission agent (agent) to the committent (principal);
customs declarations(their copies certified by the head and chief accountant of the organization (individual entrepreneur)), payment and other documents confirming the payment of value added tax - in relation to goods imported into the territory of the Russian Federation;
applications for the importation of goods and for the payment of indirect taxes with marks of the tax authorities on the payment of value added tax or their copies certified by the head and chief accountant of the organization (individual entrepreneur), copies of payment and other documents confirming the payment of value added tax - in relation to goods imported into the territory of the Russian Federation from the territory of a member state of the Customs Union;
strict reporting forms (their copies) filled out in accordance with the established procedure with the amount of value added tax highlighted as a separate line - when purchasing services for renting residential premises during the period business trip employees and services for the transportation of employees to the place of a business trip and back, including services on trains for the provision of bedding for use;
documents that formalize the transfer of property, intangible assets, property rights and which indicate the amount of tax restored by the shareholder (participant, shareholder) in the manner prescribed by paragraph 3 of Article 170 of the Tax Code of the Russian Federation, or their notarized copies;
primary documents for a change in the direction of reducing the cost of purchased goods (work performed, services rendered), property rights received in order to restore the amount of tax in the manner established by subparagraph 4 of paragraph 3 of Article 170 of the Tax Code of the Russian Federation;

b) submitted notarized copies of documents that formalize the transfer of property, intangible assets, property rights and which indicate the amount of tax recovered by the shareholder (participant, shareholder) in the manner prescribed by paragraph 3 of Article 170 of the Tax Code of the Russian Federation;

c) other documents subject to registration in the sales book, including those drawn up by the taxpayer - an accounting statement-calculation for the restoration of the tax amount in accordance with paragraph 6 of Article 171 of the Tax Code of the Russian Federation and a payment and settlement document indicating the transfer of the tax amount to the budget , subject to registration by the tax agent specified in paragraph 4.1 of Article 161 of the Tax Code of the Russian Federation, in the sales book, an additional sheet of the sales book and, in the cases established by Article 171 of the Tax Code of the Russian Federation, in the purchase book.

Invoices received by taxpayers-buyers from sellers must be recorded and stored in a special journal.

Registration of invoices received from sellers is carried out as they are received. You should pay attention to this, since very often taxpayers select invoices as they accept VAT for deduction, and not as they are received by the organization.

The journal must be laced, numbered and kept together with received invoices for five years from the date of issue.

According to paragraph 5 of Decree No. 914 in the register of the importer's buyer when importing goods to customs territory The Russian Federation must store cargo customs declarations or their duly certified copies and payment documents.

Most likely, it will be inconvenient for the taxpayer to store payment documents in the register. Payment documents should be kept as attachments to bank statements (if payment was made by bank transfer) or in advance reports of employees of the organization (if payment was made in cash).

Register of received and issued invoices who submits in 2018

In practice, taxpayers-buyers often face a situation where an invoice issued by a seller in one reporting period, gets to the taxpayer-buyer much later. In this case, it is desirable to confirm the date of receipt of the invoice. To do this, keep the envelope with a postmark or get the signature of the courier who delivered the documents.

The form of the accounting journal of received invoices is not legally established. Therefore, it can be maintained both in the form of a pivot table containing the fields necessary for accounting, and in the form of filing invoices for a certain period (for example, for a tax period).

Registration of invoices by buyers must occur in the following sequence:
1) assigning a serial number to the document, according to the journal;
2) logging data from the received invoice;
3) filing received invoices in a journal;
4) transfer of the invoice indicators to the purchase book, at the time of the emergence of the right to accept VAT amounts for deduction.

Logbook of received invoices (form)

Sample registration journal
received invoices

The register of issued invoices 2019 is filled out by commission agents and agents. These are intermediaries acting on their own behalf instead of other people. The journal is filled every time a new document appears that requires accounting.

Which invoices require registration? We list:

issued by intermediaries on their behalf to a buyer interested in purchasing their goods or services;
billed by customers to the buyer for the services provided by the intermediary;
exposed to the customer by the intermediary for the services or goods purchased for him;
exposed by the seller to the customer for services, goods and rights purchased from him with the help of an intermediary.

The payment documents that the customer must pay in order to pay the intermediary for the work are not registered anywhere, except for the tax return, according to which this payment can then be tracked. Every quarter, the 2019 invoice accounting journal is filled out. Who rents -. The deadline for submission to the IFTS is before the 20th day of the month following the reporting quarter.

The document can be maintained in two ways: in paper or electronic form. But it is only available in electronic form. There is an indication of this in paragraph 5.2 of Art. 174 of the Tax Code of the Russian Federation. Filling occurs in chronological order. Mistakes are not allowed.

The following columns are filled in the first part of the document:

Record number.
Issue date.
Operation code.
Account number and date.
Number and date of correction.
Number and date of the invoice, if corrective.
Number and date of its correction.
TIN / KPP of the buyer.
Name and TIN / KPP of the seller.
Number and date of the invoice (indicated from the fourth column).
The name of the currency, its code.
The cost of services or goods. VAT.
The difference in the value of the adjustment account in case of reduction.
In case of increase.
When enlarged.

At the same time, if there were several buyers, it is permissible to specify them separated by a semicolon, if the invoice was issued one for all. If each customer or buyer provoked the appearance of a new invoice, you should start from the very beginning.

The second part of the log says:

Record number.
Date of receiving.
Display method code.
Operation type code.
Account number.
Date of its compilation.
Account number, if correct.
His date.
Correction number.
His date.
Seller's name. His TIN/KPP.
Name and currency code.
The cost of goods or works.
Including VAT.
The difference in cost in case of reduction. In case of increase.
The difference in VAT in the same case with a decrease.
When enlarged.

You need to fill out the document as carefully as possible - an intermediary mistake can be fined.

The register of issued invoices for 2019 was approved in 2011 by the Decree of the Government of the Russian Federation No. 1137 of December 26, 2011. It contains information about all invoices issued and received from counterparties of the institution. Until 2015, this tax register was filed by all institutions paying value added tax.

Who is required to lead

At the moment, VAT taxpayers are not required to keep a register of invoices, since all registration data of payment documents reflected in the tax register are also provided in the books of purchases and sales (clause 3 of article 169 of the Tax Code of the Russian Federation).

Thus, the list of persons providing the 2019 invoice accounting log, who submits the document to the territorial IFTS, is limited to intermediaries of agents, subagents, commission agents, subcommission agents, as well as developers using various contractors in the process of work. Forwarders who provide services, while involving third parties, are obliged to keep a log of ZhSF and forwarders (GD RF No. 1137 as amended on 01.10.2017).

At the same time, some persons have the right not to form a register of invoices received and issued invoices, subject to the following conditions:

sale of goods, works or services to non-resident organizations of the Russian Federation (clause 5, article 161 of the Tax Code of the Russian Federation);
sales of products to institutions that are not VAT taxpayers, for which these documents may not be generated (clause 1, clause 3, article 169 of the Tax Code of the Russian Federation);
inclusion in expenses of the cost of goods, works or services purchased on its own behalf in accordance with the terms of the concluded agreement.

invoice journal template

Basic filling rules

The regulation for filling out the journal is enshrined in the RF PP No. 1137. The register is filled out by persons obliged to provide it quarterly and submitted to the Federal Tax Service before the 20th day of the month following the reporting period.

The document is drawn up in electronic form and after signing an enhanced qualified electronic signature transferred to tax office through a special software. However, at the request of the organization, the register can also be kept in paper form.

All information data that is entered into the log must strictly correspond to the information accounting and reporting, including for all generated order journals. In one of the articles, we talked about how you can download samples for free.

The form consists of an introductory table (for entering organizational information) and two parts:

1st part - registration of issued;
2nd part - registration of received invoices.

The introductory part indicates the full (short) name of the organization, its TIN and (or) KPP and the reporting period.

The first and second sections record information about received and issued payment documents, including corrective and corrected ones, in chronological order.

For each invoice, the following information is entered:

details (number, date of documents);
details of corrections and adjustments (if any);
name, TIN, KPP of the buyer;
mediation data;
monetary unit of the operation;
the cost of goods, works and services, as well as the amount of VAT;
if available, the difference with the adjustment.

Each operation is assigned a corresponding code. After the end of the reporting period - a quarter - the register is printed out, signed by the head, and all pages are numbered and stitched. The document shall be kept for at least four years from the date of the last entry.

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