Copies of journals of received and billed invoices. About changes in the rules of accounting journal. The agent must also consider

An invoice is a document that most enterprises and organizations encounter every day. The main operations of the company, such as the purchase of goods, payment for services, setting the amount payable to the customer, are made out by invoices. The law provides that every invoice must be recorded in a journal. What does the journal for registering bills and invoices look like, who should fill it out, what is the order of certification of the journal - we will talk about this and much more today in our article.

Invoice Log: General Information

To reflect the information on the invoices with which the organization works, an invoice registration journal has been created. In this document flow element, it is necessary to register both invoices received by the company from suppliers and contractors, and issued directly by the organization for goods sold and / or services rendered. Obligations to fill out the journal were made at the legislative level by Decree of the Government of the Russian Federation No. 1137 of 12/26/11.

Who is required to register accounts in the journal?

Until 01/01/15, absolutely all organizations working with invoices had obligations to fill out the journal, regardless of the nature of the activity. Due to changes in legislation, from 01.01.15 only some categories of business entities should fill out the journal. So, you must enter the data on invoices in the journal if:

You are an intermediary and act on your own behalf, but in the interests of the customer according to the contract. For example, you are one of the parties to the commission agreement or agency agreement (agent or agent);
Your activity is related to transportation services, namely, you provide expeditionary services with the involvement of third parties, but you do not directly provide these services;
You organize the construction of real estate on your own land (act as a developer). Construction work is not carried out independently, but with the involvement of contractors.

Obligations for registration of settlement documents have both a legal entity and an individual entrepreneur. Entering information in the journal should also be entrepreneurs and organizations, regardless of the chosen tax system.

Example No. 1

LLC SkladProm buys vegetables and fruits for JSC Ovoshchebaza No. 1 for subsequent sale. The legal relationship between SkladProm and Ovoshchebaza No. 1 is drawn up by a commission agreement, according to which SkladProm acts as a commission agent.

"SkladProm" enters information on invoices into the journal and submits its fiscal service quarterly. "Vegetable base number 1" has no obligation to fill out this document, therefore, the registry does not keep.

We should also talk about organizations that sell goods at retail and act as commissioners in mediation agreements. Should such firms fill out a journal? The fiscal service gave clear explanations regarding this issue: since retail stores give out cash or merchandise checks to customers, rather than invoices, when selling, documents do not need to be registered in the journal. In addition, the ordinary buyer does not deduct VAT, so it is not advisable for the INFS to control the amount of VAT on sale.

Example No. 2.

Shkolnik LLC has its own chain of stores in which office supplies are sold at retail. Among the assortment of the store are pencils that “Schoolboy” implements on the basis of a commission agreement with JSC “Graphite”. Purchases in stores are made using cashier checks.

Based on the nature of the activity, we can conclude that "Schoolboy" and "Graphite" are exempted from the obligation to fill out an invoice journal. "Schoolboy" does not fill out the journal due to the fact that the sale of goods is made without invoices. “Graphite” is exempted from entering information in the journal due to the fact that in a mediation agreement it acts as a principal and not as a commission agent.

Which accounts are subject to registration?

So, your organization belongs to the category that is required to register accounts in the journal. In this case, you must enter in the journal:

Information on invoices that you, as an intermediary (agent), issue to buyers and customers;
Data on invoices issued by buyers of goods previously sold by you as an intermediary;
Information about the accounts that you as a commission agent receive from sellers of goods (service providers);
Data on invoices issued by you (intermediary) to customers for purchased goods (services).

Some organizations only log outgoing invoices. For example, if a financial institution or insurance company acts as a commission agent in an intermediary agreement, then it is not required to consider incoming accounts. Also, those business entities that are not VAT payers do not fill out part 2 of the journal (incoming accounts).

The design of the invoice journal

If you fill out a journal of invoices, then it must be executed in the form and in the manner approved by law. The journal form is divided into two main sections (incoming and outgoing accounts), the information in it is filled in accordance with these sections. The document form contains the following basic information:

data about you as a taxpayer (company name or full name IP, TIN, KPP code);
period for which the journal is submitted (quarter number, year);
invoice information: date, number, buyer / seller, amount with VAT allocated, transaction code according to the classifier, currency code;
if the account is adjustment, then this is reflected in a separate column (the amount of adjustment is indicated);
signature of the official (head of the organization or other authorized person, individual entrepreneur).

All invoices must be recorded in chronological order.

There are two formats for the invoice journal - electronic and paper. Due to the fact that you are required to submit a journal electronically to the Federal Tax Service bodies on a quarterly basis, it is just as expedient to keep it. If you have a small organization or individual entrepreneur and you keep a journal on paper, you can continue to do this, but the invoice data still needs to be transferred to electronic form for subsequent transmission to the Federal Tax Service via telecommunication channels.

Form filling procedure

As you can see, there is a general mechanism for filling out the invoice journal. But the procedure for entering information differs depending on the nature of the activity.

The table below provides a summary of the procedure for entering information into the journal in the event that you are a commission agent in a mediation agreement.

What you need to make in 1 section

We purchase goods (works, services) for the customer on our behalf

In the journal we enter information on the invoices that we issue to the customer for the goods purchased, as well as on the accounts under the “reverse sale” (return of goods to the seller in the event of the customer’s refusal)

We reflect the data on the accounts received from the seller (contractor), both on the account of the shipped products and on the account of upcoming deliveries (invoice in advance). We also enter information on accounts received from the customer as part of the “reverse implementation”

We sell goods (works, services) for the customer on our behalf

We reflect the data on the invoices issued to buyers (purchasers), both on the account of the shipped products and on the account of upcoming deliveries (invoice in advance). We also enter information on invoices issued to the customer for payment (including prepayment) and as part of the “reverse sale”

In the journal we enter information on the accounts received from the customer:

· For goods sold (services, work);

· On account of payment and advance payment.

We also fill in the data on incoming invoices from the buyer as part of the “reverse sale”

Specifics of logging by developers and forwarders

If you provide expeditionary services or are a real estate developer, then the procedure for filling out the magazine for you has its own characteristics. What you need to fill out in the magazine for the developer and the forwarder - see the table below.

The nature of the activities under the contract

What you need to make in 1 section

What you need to make in section 2

An economic entity providing expeditionary services on its own behalf

In the journal we enter information on the invoices that we issue to the consignor of goods, provided that he acquires services from third parties

We reflect the data on accounts received from third parties:

· For services of consignors;

A real estate developer acting on his own behalf

We reflect the data on the invoices issued to the investor for the works that were performed by contractors (other third parties)

In the journal we enter information on accounts received from third parties:

· For services of contractors;

· The amount of the advance payment for the upcoming provision of services.

Certification and delivery of the invoice journal at the Federal Tax Service Inspectorate

According to the results of the reporting quarter, the completed journal must be certified by the signature of the head or another person authorized to sign such documents according to the power of attorney. If you are registered as an IP, then you sign the journal yourself, and also enter information on the details of registration of the IP. If the document is in electronic form, then the signature is also imposed in electronic format (in the form of electronic digital signature).

After signing the journal and certifying it with a seal, the document must be transferred to the Federal Tax Service through telecommunications through a special operator.

For those who are required to file a tax journal, the deadline for submitting the document is set until the 20th day of the next quarter (for the 3rd quarter of 2016 - until 10.20.16). Violation of the reporting deadlines provides for a fine of 10,000 rubles.

Question - answer on the subject of invoices

Question: Marker LLC acts as an intermediary under an agreement with Phase JSC: Marker purchases electric materials for Phase on its own behalf. Monthly, “Phase” transfers “Marker” remuneration according to the contract. Does Marker need to register bills in the journal for the amount of the fee?

Answer: No, these accounts do not need to be registered. An explanation of this issue is given in the letter of the Ministry of Finance.

Question: LLC “Glory” provides agency services in the framework of concluded agreements. “Glory” did not fill out the journal of invoices, nor did the organization poison the electronic form of the document for the 3rd quarter on time (until 10/20/16). The journal was sent on 10.29.16. What responsibility is provided for Slava LLC in this case?

Answer: For violation of the deadlines for submitting the Slava magazine, a fine of 10,000 rubles will be paid.

Question: IP Sergeev received from the supplier a corrected (corrective) invoice. In which column is it necessary to reflect information on the account?

Answer: For adjustment accounts in the journal columns 8-19 are provided. Since Sergeev received an invoice from the supplier, it must be entered in section 2 of the journal.

The documents used in VAT calculations are not limited to invoices, a purchase book and a sales book. As part of such documents, the Journal of accounting for received and issued invoices is also named. We will talk about this magazine in our material.

Who makes up the magazine

A single journal essentially combines 2 journals: a journal for recording received invoices and a journal for recording issued invoices. In the journal form, these sections are referred to as:

Part 1 “Billed Invoices”;
Part 2 “Received Invoices”.

Certain persons are required to keep this journal when issuing or receiving invoices, it does not matter whether these persons are VAT taxpayers, persons exempted from the duties of VAT taxpayer, or persons who are not VAT taxpayers.

So, people should keep a journal in relation to the following business activities:

activities in the interests of another person on the basis of commission agreements, agency agreements, which provide for the sale or purchase of goods (works, services) on behalf of the commission agent (agent);
activity on the basis of transport expedition agreements (in determining their income as remuneration in the performance of these agreements);
performance of the functions of the builder.

It is important to consider that the journal does not register invoices issued for the amount of income in the form of remuneration for the above agreements.

The rules for maintaining a journal and its form are established by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137.

2016 Invoicing Journal: Who Leads and When

It is logical that those who are obliged to keep it must submit the journal to their IFTS. Accordingly, if you do not have the obligation to keep a register of invoices, then you need to submit to the tax only your VAT returns with the books of purchases and sales included in it.

If the responsibility for maintaining the journal by tax law is assigned to you, then you must submit the journal in electronic form via telecommunication channels no later than the 20th day of the month following the expired quarter.

In this case, the general rule on the postponement of the deadline applies: if the date of delivery of the magazine coincides with a weekend or non-working holiday, the deadline is extended until the next business day following such day (

Who is renting out?

The register of invoices received and issued must be submitted to organizations and individual entrepreneurs that are not taxpayers of VAT (USN, UTII, Unified tax and customs tax) or are exempted from the duties of a taxpayer (Article 145 of the Tax Code of the Russian Federation) related to the calculation and payment of tax, not recognized by tax agents , in the case of issuing and (or) receiving invoices when carrying out business activities in the interests of another person on the basis of commission agreements, agency agreements providing for the sale or purchase of goods ( bot, services), property rights on behalf of the commission agent (agent), or on the basis of transport expedition agreements, as well as performing the functions of the builder, are required to submit to the tax authorities at their place of registration an appropriate register of received and issued invoices in relation to the specified activity the established format in electronic form via telecommunication channels through the electronic document management operator no later than the 20th day of the month following the expired tax period.

Filling out the journal :

In the first part of the journal (Part 1. Issued invoices), columns 14 and 15, the forwarder must transfer the information from columns 9 and 8 of the line “Total for payment” of the received invoice on the cost of services. In the second part of the journal (Part 2. Received invoices) in columns 14 and 15, you need to write the data from columns 9 and 8 of the line “Total for payment” of the invoice issued from the seller. Thus, according to these columns, the data will be the same in both the first and second parts of the journal.

Where to give up?

The register of received and issued invoices is handed over to the Federal Tax Service Inspectorate at the place of registration

How to take?

Magazine for rent only in electronic form through the tax website or through a special operator (electronic document management).

When to rent?

In 2017, the journal for the registration of received and issued invoices is submitted:

For the I quarter - no later than April 20.
For the II quarter - no later than July 20, 2017.
For the III quarter - no later than October 20, 2017.

Sample fill

Filling instruction

Codes of types of operations for VAT 2017-2018

Part 1 of the accounting journal indicates:

In column 1 - the serial number of the entry.

invoices (including corrective ones), corrected invoices (including corrective ones) issued:
a commission agent (agent) who realizes on his own behalf goods (work, services), property rights to the buyer;
by a commission agent (agent) for the amount of payment, partial payment against upcoming deliveries of goods (works, services), transfer of property rights to the buyer;
by a commission agent (agent) upon the acquisition by him on his behalf for the principal (principal) of goods (work, services), property rights to the principal (principal);
by a commission agent (agent) for the amount of payment, partial payment against upcoming deliveries of goods (works, services), transfer of property rights to the principal (principal);
by the commission agent (agent) to the seller upon returning to the seller the goods accepted by the taxpayer-principal (principal) for accounting of goods in case of acquisition by the agent (agent) of goods on his own behalf for the principal (principal);
by the commission agent (agent) to the principal (principal) upon returning to the principal (principal) the goods accepted by the taxpayer-buyer for accounting of goods in the event that the agent (agent) sells goods on his own behalf to the buyer;
freight forwarder upon purchase by him on his behalf for the client of goods (work, services), property rights to the buyer (client);
freight forwarder in the amount of payment, partial payment against upcoming deliveries of goods (works, services), acquisition of property rights to the buyer (client);
by the developer or customer performing the functions of the developer when they acquire on their own behalf for the buyer (investor) goods (works, services), property rights to the buyer (investor);
by the developer or customer performing the functions of the developer, for the amount of payment, partial payment on account of the upcoming deliveries of goods (works, services), property rights to the buyer (investor);

In column 2 - date of issue.

In column 3 - the code of the type of operation according to the list approved by the federal executive body authorized by the control and supervision in the field of taxes and fees.

In case of simultaneous reflection of several operations in the invoice (including adjustment), several codes are indicated simultaneously in the corrected invoice (including correction) through the separator ";" (semicolon);

When filling out this column, column 4 shall indicate the data from line 1 of the invoice. The column shall not be filled in case there is no data reflected in line 1a of the invoice.

In column 6 - the serial number and date of preparation of the adjustment invoice, indicated in line 1 of the adjustment invoice. When filling out this column, column 4 shall indicate the number and date of the invoice according to line 1b of the correction invoice;

In column 7 - the serial number and date of correction of the adjustment invoice specified in line 1a of the adjustment invoice. This column shall not be filled in case there is no data reflected in line 1a of the adjustment invoice;

In column 8 - the name of the buyer, indicated in line 6 of the invoice, the corrected invoice (in line 3 of the correction invoice, the corrected correction invoice).

In column 9, the taxpayer identification number and the reason code for the taxpayer-buyer are indicated on line 6b of the invoice, the revised invoice (line 3b of the correction invoice, the corrected correction invoice).

In columns 10 - 12 - information from invoices (customs declarations, applications for the importation of goods and payment of indirect taxes) received by a commission agent (agent), forwarding agent, developer or customer acting as a developer from the seller (sellers), as well as information from invoices drawn up by these persons in the performance of their duties as a tax agent when purchasing goods (works, services) from an alien who is not registered with the tax authority.

In column 10 - the name of the seller specified in column 8 of part 2 of the accounting journal.

This column shall indicate the seller’s name when purchasing goods (works, services), property rights by a commission agent (agent) on his own behalf for the principal (principal), as well as the forwarder, developer or customer performing the functions of the developer, for the buyer (client, investor).

This column also indicates the name of the seller-principal (principal) specified in column 8 of part 2 of the accounting journal, when the agent (seller) sells goods (works, services), property rights to the buyer on his behalf.

In column 11 - the taxpayer identification number and reason code of the taxpayer seller, indicated in column 10 of part 1 of the accounting journal.

Column 11 is not completed when reflecting the data:

on an invoice drawn up by a tax agent when purchasing goods (work, services) from a foreign person who is not registered with the tax authority;
customs declarations in respect of goods imported into the territory of the Russian Federation;
applications for the import of goods and payment of indirect taxes;

In column 12 - the number of the invoice and the date of compilation of the received invoice (adjustment invoice), indicated in line 1 of the invoice (adjustment invoice), reflected in column 4 (column 6) of part 2 of the accounting journal.

When filling in column 12, the number and date of the invoice (corrective invoice) issued by the seller of goods (works, services), property rights specified in column 10 of part 1 of the journal of registration, when purchasing goods (works, services), property rights are indicated a commission agent (agent) on his own behalf for a principal (principal) drawn up by a tax agent, as well as a forwarder and a developer or a customer acting as a developer, for a buyer (client, investor). When an invoice is drawn up by a freight forwarder, builder or customer acting as a builder who purchases goods (work, services) and property rights from two or more sellers in their own name, this column also indicates the registration number of the customs declaration in respect of goods imported into the territory Russian Federation, number and date of the application for the import of goods and payment of indirect taxes.

When column 12 is filled out by a commission agent (agent) who sells goods (work, services), property rights on his behalf to the buyer, the number and date of the invoice (corrective invoice) issued by the seller-principal (principal) specified in column 10 are indicated part 1 of the accounting journal, to the commission agent (agent);

In column 13 - the name and code of the currency in accordance with the All-Russian Classifier of Currencies, indicated in line 7 of the invoice, the corrected invoice (in line 4 of the correction invoice, the corrected correction invoice).

In column 14 - the cost of goods (works, services), property rights on the invoice, indicated in column 9 on the line "Total payable" of the invoice, the corrected invoice. When reflecting in part 1 of the journal of accounting indicators on the corrective invoice (corrected corrective invoice), column 14 is not filled out.

When reflecting the data of the customs declaration in the register of goods with respect to goods imported into the territory of the Russian Federation, column 14 shall indicate the value of these goods reflected in the records.

When a statement on the import of goods and payment of indirect taxes is reflected in the data register, column 14 reflects the tax base indicated in column 15 of the application for the import of goods and payment of indirect taxes.

In case of reflection in the invoice drawn up by the commission agent (agent) during the sale of goods (works, services), property rights in his own name, data regarding his own goods (works, services), property rights and data regarding goods (works, services) ), property rights exercised under a commission agreement (agency agreement) with one principal (principal), column 14 shall indicate the value of goods (work, services), property rights from column 9 on the line “Total payable” of the invoice.

When registering an invoice drawn up by a commission agent (agent) realizing goods (work, services), property rights of two or more committees (principals) on his own behalf, column 14 shall indicate the cost of goods (works, services), property rights from column 9 on the line “Total payable” for each invoice issued by the principal (principal) to the commission agent (agent).

When registering an invoice drawn up by a commission agent (agent), freight forwarder, developer or customer acting as a developer, acquiring goods (work, services), property rights on its own behalf for two or more committees (principals), buyers (clients, investors) , column 14 indicates the cost of goods (work, services), property rights from column 9 on the line “Total payable” of each invoice issued by sellers in a share presented to each principal (principal), buyer (client, investor);

In column 15 - the amount of value added tax on the invoice, indicated in column 8 on the line "Total payable" of the invoice, the revised invoice. When reflecting in part 1 of the journal of accounting indicators on the corrective invoice (corrected corrective invoice), column 15 is not filled out.

When reflecting the data of the customs declaration in the register for goods imported into the territory of the Russian Federation, column 15 shall indicate the amount of value added tax from the column “Amount”, reflected by the customs payment code 5010, column 47 of the main and (or) additional customs sheets declarations.

When a statement on the import of goods and payment of indirect taxes is reflected in the data logbook, column 15 shall indicate the amount of value added tax indicated in column 20 of the application for the import of goods and payment of indirect taxes.

In case of reflection in the invoice drawn up by the commission agent (agent) during the sale of goods (works, services), property rights in his own name, data regarding his own goods (works, services), property rights and data regarding goods (works, services) ), property rights exercised under a commission agreement (agency agreement) with one principal (principal), column 15 shall indicate the amount of value added tax in relation to goods (works, services), property rights exercised under a commission agreement (agency agreement).

When registering an invoice drawn up by a commission agent (agent), realizing on his own behalf goods (work, services), property rights of two or more committees (principals), column 15 shall indicate the amount of value added tax from column 8 on the line "Total to payment "on each invoice issued by the principal (principal) to the commission agent (agent).

When registering an invoice drawn up by a commission agent (agent), freight forwarder, developer or customer acting as a developer, acquiring goods (work, services), property rights on its own behalf for two or more committees (principals), buyers (clients, investors) , column 15 shall indicate the amount of value added tax from column 8 on the line “Total payable” of each invoice issued by sellers in the share presented to each principal (principal), buyer (client, investor);

In column 16 - the difference reflecting the reduction in the cost of goods (work, services), property rights, taking into account value added tax, indicated in column 9 on the line "Total reduction (sum of lines G)" of the correction invoice (corrected correction invoice )

Column 17 - the difference reflecting the increase in the cost of goods (work, services), property rights, taking into account value added tax, indicated in column 9 on the line "Total increase (total amount of lines B)" of the correction invoice (corrected correction invoice )

In column 18 - the difference reflecting the decrease in the amount of value added tax indicated in column 8 on the line "Total reduction (sum of lines G)" of the correction invoice (corrected correction invoice).

In column 19 - the difference reflecting the increase in the amount of value added tax indicated in column 8 on the line "Total increase (total of lines B)" of the correction invoice (corrected correction invoice).

7 (1). When registering an invoice by a commission agent (agent), freight forwarder, developer or customer acting as a developer, purchasing goods (work, services) from two or more sellers, property rights on their own behalf, columns 10 to 15 indicate the relevant data in separate entries from invoices issued by sellers (including upon receipt of payment, partial payment on account of future deliveries of goods (work, services), property rights) to a commission agent (agent), forwarder, developer or customer performing functions of the builder. The data indicated in column 15 of part 1 of the accounting journal for each principal (principal), buyer (client, investor), in total must correspond to the total data reflected in column 8 on the line “Total payable” of the invoice drawn up by the commission agent (agent) ), forwarding agent, developer or customer acting as a developer.

8. When reflecting in part 1 of the accounting journal indicators on the invoice (amended invoice), columns 16-19 of part 1 of the accounting journal are not filled out.

When issuing invoices (including corrective ones), corrected invoices (including corrective ones) for goods (work, services), property rights, which simultaneously reflect transactions subject to tax rates of 10 and 18 percent, columns 15, 18 or 19 respectively indicate the total tax amount for such invoices.

Part 2 of the accounting journal indicates:

In column 1 - the serial number of the record of the invoice (including adjustment), the corrected invoice (including correction) received:

by a commission agent (agent), realizing on his own behalf goods (work, services), property rights, from a principal (principal);
by a commission agent (agent) for the amount of payment, partial payment against upcoming deliveries of goods (work, services), transfer of property rights from the principal (principal);
a commission agent (agent), purchasing goods (work, services), property rights, from the seller of these goods (works, services), property rights on his own behalf for the principal (principal);
by a commission agent (agent) for the amount of payment, partial payment against upcoming deliveries of goods (works, services), transfer of property rights from the seller;
by the commission agent (agent) from the taxpayer-buyer (principal, principal) in connection with the return to the seller of goods accepted by the buyer for accounting in the event that the commission agent (agent) acquires goods on his own behalf for the principal (principal) of goods;
by the commission agent (agent) from the buyer-taxpayer in connection with the return to the seller-client (principal) of the goods accepted by the buyer for accounting in the event that the agent (agent) sells goods on his own behalf to the buyer;
a forwarder purchasing goods (work, services), property rights on his own behalf for a client, from the seller of these goods (works, services), property rights;
freight forwarder in the amount of payment, partial payment against upcoming deliveries of goods (works, services), property rights from the seller;
by the developer or customer performing the functions of the developer, purchasing goods (works, services), property rights, from the seller of these goods (works, services), property rights on his own behalf for the buyer (investor);
by the developer or the customer performing the functions of the developer for the amount of payment, partial payment on account of the upcoming deliveries of goods (work, services), property rights from the seller;

In column 2 - the date of receipt. From October 1, 2017, this column can be left blank (Decree of the Government of the Russian Federation of August 19, 2017 No. 981).

In column 3 - the code of the type of operation of the received invoice according to the list approved by the federal executive body authorized by the control and supervision in the field of taxes and fees.

In case of simultaneous reflection of several operations in the invoice (including corrective), corrected invoice (including corrective), several codes are indicated simultaneously through the separator ";" (semicolon);

In column 4 - the serial number and date of the invoice indicated in line 1 of the invoice.

When reflecting the data of the customs declaration in the register for goods imported into the territory of the Russian Federation, column 4 shall indicate the registration number of the customs declaration or the registration numbers of customs declarations through the separator ";" (semicolon).

When a statement on the import of goods and payment of indirect taxes is reflected in the data logbook, column 4 shall indicate the number and date of the application for the import of goods and payment of indirect taxes or the number and date of applications for the import of goods and payment of indirect taxes through the separator ";" (semicolon).

When purchasing goods (works, services) from an alien who is not registered with the tax authority, column 4 of the accounting journal shall indicate the number and date of the invoice drawn up by the tax agent referred to in paragraphs 1 - 2 of Article 161 of the Tax Code of the Russian Federation;

In column 5 - the serial number and date of correction of the invoice indicated in line 1a of the invoice.

When filling out this column, column 4 shall indicate the data from line 1 of the invoice. The column shall not be completed if there is no data reflected in line 1a of the invoice;

In column 6 - the serial number and date of preparation of the adjustment invoice, indicated in line 1 of the adjustment invoice.

When filling out this column, column 4 shall indicate the number and date of the invoice according to line 1b of the correction invoice;

In column 7 - the serial number and date of correction of the adjustment invoice specified in line 1a of the adjustment invoice.

This column shall not be filled in case there is no data reflected in line 1a of the adjustment invoice;

In column 8 - the name of the taxpayer-seller, indicated in line 2 of the invoice, the revised invoice (in line 2 of the correction invoice, the corrected correction invoice);

Column 9 shows the taxpayer identification number and the reason code of the seller-taxpayer, indicated in line 2b of the invoice, the corrected invoice (in line 2b of the correction invoice, the corrected correction invoice).

Column 9 is not completed when reflecting the data:

on an invoice drawn up by a tax agent referred to in paragraphs 1 - 2 of Article 161 of the Tax Code of the Russian Federation, when purchasing goods (work, services) from an alien who is not registered with the tax authority;
customs declarations, applications for the import of goods and the payment of indirect taxes;

In column 10 - the name of the subcommissioner (subagent) (indicated in the case of the acquisition and (or) sale of goods (work, services), property rights on behalf of the subcommissioner (subagent).

In column 11, the taxpayer identification number and reason code for the registration of the sub-commissioner (subagent) specified in column 10.

In column 12 - the code of the type of transaction.

In this column, the commission agent (agent), as well as the forwarder, developer or customer performing the functions of the developer, indicate the following transaction type codes:

1 - when purchasing on its own behalf for the principal (principal), buyer (client, investor) goods (works, services), property rights;
2 - upon sale of goods (works, services), property rights to the buyer on his own behalf;
3 - upon return to the seller by the taxpayer-buyer (principal, principal, buyer-investor) the goods taken into account by him in the event of the acquisition of goods by the commission agent (agent), the developer or the customer acting as the developer, on his own behalf for the principal (principal, buyer-investor) );
4 - upon returning to the seller (client, principal, principal) by the taxpayer-buyer the goods accepted for registration in the case of the sale by the agent (agent) of goods to the buyer on his behalf;

In column 14 - the cost of goods (work, services), property rights on the invoice, indicated in column 9 on the line "Total payable" of the invoice, the corrected invoice.

When reflecting in part 2 of the journal of accounting indicators on the corrective invoice (corrected corrective invoice), column 14 is not filled out.

In case of reflection in the invoice of data in relation to own goods (works, services), property rights and data in relation to goods (works, services), property rights acquired by a commission agent (agent), forwarder, developer or customer acting as a developer, on its own behalf under a commission agreement (agency agreement), a freight forwarding agreement, and also acquired in the course of fulfilling the functions of a developer, column 14 shall indicate the value of goods (work, services), property rights, indicated in column 9 on the line "Total payable" invoice.

Upon receipt of invoices by a commission agent (agent) from two or more committees (principals) who sell goods (work, services), property rights on their own behalf, column 14 shall indicate the value of goods (works, services), property rights for each committent ( to the principal).

When reflecting the data of the customs declaration in the accounting journal in relation to goods imported into the territory of the Russian Federation, column 14 shall indicate the value of these goods reflected in the accounting.

When a statement on the import of goods and payment of indirect taxes is reflected in the data logbook, column 14 reflects the tax base indicated in column 15 of the application on the import of goods and payment of indirect taxes;

In column 15 - the amount of value added tax on the invoice, indicated in column 8 on the line "Total payable" of the invoice (corrected invoice).

When reflecting in part 2 of the journal of accounting indicators on the corrective invoice (corrected corrective invoice), column 15 is not filled out.

In case of reflection in the invoice of data in relation to own goods (works, services), property rights and data in relation to goods (works, services), property rights acquired by a commission agent (agent), forwarder, developer or customer acting as a developer, on its own behalf under a commission agreement (agency agreement), a transport expedition agreement, and also acquired in the course of fulfilling the functions of a builder, Column 15 shall indicate the amount of value added tax in relation to goods (works, services), property rights acquired under a commission agreement (agency agreement), a freight forwarding agreement, as well as acquired in the exercise of the functions of a developer.

Upon receipt of invoices by a commission agent (agent) from two or more committees (principals) who sell goods (works, services), property rights on their own behalf, column 15 shall indicate the amount of value added tax for each principal (principal).

When reflecting the data of the customs declaration in the register for goods imported into the territory of the Russian Federation, column 15 shall indicate the amount of value added tax from the column "Amount", reflected by the customs payment type code 5010, column 47 of the main and (or) additional customs sheets declarations.

In column 16 - the difference reflecting the decrease in the cost of goods (work, services), property rights, taking into account value added tax, indicated in column 9 on the line "Total reduction (sum of lines G)" of the correction invoice (corrected correction invoice );

In column 17 - the difference reflecting the increase in the cost of goods (works, services), property rights taking into account value added tax, indicated in column 9 on the line "Total increase (total amount of lines B)" of the correction invoice (corrected correction invoice );

In column 19 - the difference reflecting the increase in the amount of value added tax indicated in column 8 on the line "Total increase (sum of lines B)" of the correction invoice (corrected correction invoice).

When reflecting in part 2 of the accounting journal indicators on the invoice (amended invoice), columns 16 - 19 of part 2 of the accounting journal are not filled out.

When registering the corrected invoice (including the corrective one), columns 8-19 indicate the corrected data. If the data in columns 8 - 19 were not corrected, the data reflected in the invoice (including the correction one) before making corrections are indicated in the corresponding columns.

If it is necessary to make changes to the accounting journal (including after the end of the tax period), the registration of the invoice (including the adjustment one) is made in the accounting journal for the tax period in which the invoice (adjustment invoice) was registered before making corrections to it in the following order.

The new line of the accounting journal records data on the invoice (including the corrective one) before making corrections to it, which must be canceled (with a negative value), and the next line records the invoice (including the corrective one) with corrections (with a positive value).

In case of erroneous registration in the accounting journal of the invoice (adjustment invoice), a new line in the accounting journal records data on the invoice (including the correct one) to be canceled (with a negative value) for the tax period in which the indicated invoice (including the corrective one) was erroneously registered.

If in the current tax period there is a fact that there is no registration in the journal of the invoice (adjustment invoice) received in the expired tax period or after the completion of tax periods, data on such an invoice (including an adjustment one) is recorded in a new line an accounting journal for the tax period in which this invoice (including the adjustment one) is drawn up.

The revised data in the accounting journal is used to amend the tax return for value added tax if it detects errors (distortions) made in the current tax period in the current tax period.

The record book, drawn up on paper, is signed until the 20th day of the month following the expired tax period, the head of the organization (person authorized by him) or individual entrepreneur (person authorized by him) is laced up, his pages are numbered.

The electronic periodical tax ledger is signed with an enhanced qualified electronic signature of the head of the organization (person authorized by him), an individual entrepreneur when transferring the tax ledger to the tax authority in cases stipulated by the Tax Code of the Russian Federation.

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

The accounting journal, drawn up on paper or in electronic form, shall be kept for at least 4 years from the date of the last record.

Fine

Responsibility for failure to provide a register of received and issued invoices is not provided. But you can get a fine for untimely reporting to the tax authority (Clause 1, Article 129.1 of the Tax Code).

Law

Appendix N 3

to the decision of the Government

Russian Federation

MAGAZINE FORM

ACCOUNTING OF RECEIVED AND BILLED INVOICES-APPLICATIONS APPLICABLE

WHEN CALCULATING THE TAX FOR ADDED VALUE,

AND RULES OF ITS CONDUCT

List of Modifying Documents

(as amended by Decisions of the Government of the Russian Federation of 05.28.2013 N 446,

dated 07/30/2014 N 735, dated 08/19/2017 N 981)

List of Modifying Documents

(as amended by Decree of the Government of the Russian Federation of August 19, 2017 N 981)

I. Form of the journal of accounting of received and issued invoices,

applied in the calculation of value added tax

Name of taxpayer (person who is not a taxpayer) __

TIN / KPP of the taxpayer (person who is not a taxpayer) _______

___________________________________________________________________________

for ___ quarter of 20__ year

Part 1. Invoices

Billing Date

Transaction Type Code

Invoice Number and Date

Buyer Name

Buyer's TIN / PPC

Information from invoices received from sellers

Name and currency code

name of the seller (from column 8 of part 2)

TIN / KPP of the seller (from column 9 of part 2)

the number and date of the invoice (adjustment invoice) received from the seller (from column 4 (columns 6) of part 2)

decrease

increase

decrease

increase

Part 2. Received invoices

date of receiving

Transaction Type Code

Invoice Number and Date

Invoice Correction Number and Date

Correction Invoice Number and Date

Correction Invoice Number and Date Corrected

Seller Name

TIN / PPC of the seller

Information on intermediary activities indicated by the commission agent (agent)

Name and currency code

The cost of goods (works, services), property rights on the invoice - total

Including the amount of VAT on the invoice

Value difference including VAT on the adjustment invoice

VAT difference on the adjustment invoice

name subcommissioner (subagent)

INN / KPP subcommissioner (subagent)

transaction type code

decrease

increase

decrease

increase

The head of the organization or other authorized person _________ ___________

(signature) (full name)

Individual entrepreneur

or other authorized person _________ ___________

(signature) (full name)

Certificate detailsstate registration of individual

entrepreneur ___________________________

II. Rules for maintaining a journal of accounting received

and invoices used in the calculations

value added tax

1. The journal of accounting of received and issued invoices used in the calculation of value added tax (hereinafter referred to as the accounting journal) is maintained for the tax period on paper or in electronic form only in the case of issuing and (or) receiving invoices when carrying out business activities in the interests of another person on the basis of commission (subcommission) agreements, agency (sub-agent) agreements providing for the implementation and (or) acquisition of goods (works, services), property rights on behalf of the commission agent ( subcommissioner), agent (subagent), freight forwarding contracts, as well as when performing the functions of a developer:

a) taxpayers of value added tax, including acting tax agents, as well as persons exempted from the duties of a taxpayer related to the calculation and payment of value added tax;

b) persons who are not taxpayers of value added tax.

(Clause 1 as amended by Decree of the Government of the Russian Federation of August 19, 2017 N 981)

1 (1). For taxpayers of value added tax and persons who are not taxpayers of value added tax who carry out entrepreneurial activity on the basis of transport expedition agreements, the provisions of this section apply only in the case of the acquisition of goods (works, services) on their own behalf, the value of which is not included by them expenses in accordance with the terms of the concluded agreements (that is, when determining the tax base in the manner prescribed by chapters 23, 25, 26 (1) and 26 (2) of the Tax Code Of the Russian Federation, revenues in the form of remuneration are taken into account in the composition of the income in the performance of these agreements).

(Clause 1 (1) was introduced by Decree of the Government of the Russian Federation of August 19, 2017 N 981)

1 (2). The invoice issued by taxpayers (commission agents, agents, freight forwarders, developers or customers acting as builders) to the principal (principal), buyer (client, investor) for the amount of income in the form of remuneration upon execution specified in this section is not subject to registration. contracts.

(Clause 1 (2) was introduced by Decree of the Government of the Russian Federation of August 19, 2017 N 981)

1 (3). The logbook is not kept in the following cases:

a) the sale by a commission agent (agent) of goods (works, services), property rights to the persons specified in subparagraph 1 of paragraph 3 of Article 169 of the Tax Code of the Russian Federation;

b) the sale by a broker (agent) of goods (work, services), property rights in cases provided for in paragraph 5 of Article 161 of the Tax Code of the Russian Federation.

(Clause 1 (3) was introduced by Decree of the Government of the Russian Federation of August 19, 2017 N 981)

1 (4). The accounting journal consists of two parts - “Issued invoices” (hereinafter referred to as part 1 of the accounting journal) and “Received invoices” (hereinafter referred to as part 2 of the accounting journal).

(Clause 1 (4) was introduced by Decree of the Government of the Russian Federation of August 19, 2017 N 981)

2. Lost power. - Decree of the Government of the Russian Federation of August 19, 2017 N 981.

l) c - code of the type of transaction.

(as amended by Decree of the Government of the Russian Federation of 07.30.2014 N 735)

In this column, the commission agent (agent), as well as the forwarder, developer or customer performing the functions of the developer, indicate the following transaction type codes:

1 - when purchasing on its own behalf for the principal (principal), buyer (client, investor) goods (works, services), property rights;

(as amended by Decisions of the Government of the Russian Federation of July 30, 2014 N 735, of August 19, 2017 N 981)

2 - upon sale of goods (works, services), property rights to the buyer on his own behalf;

(as amended by Decree of the Government of the Russian Federation of 07.30.2014 N 735)

3 - upon return to the seller by the taxpayer-buyer (principal, principal, buyer-investor) the goods taken into account by him in the event of the acquisition of goods by the commission agent (agent), the developer or the customer acting as the developer, on his own behalf for the principal (principal, buyer-investor) );

4 - upon returning to the seller (client, principal, principal) by the taxpayer-buyer the goods accepted for registration in the case of the sale by the agent (agent) of goods to the buyer on his behalf;

(as amended by Decree of the Government of the Russian Federation of 07.30.2014 N 735)

m) c - the name and code of the currency in accordance with the All-Russian Classifier of Currencies indicated in the invoice of the corrected invoice (in the correction invoice, the corrected correction invoice);

(as amended by Decree of the Government of the Russian Federation of 07.30.2014 N 735)

n) c - the value of the goods (works, services), property rights on the invoice, indicated in column 9 on “Total payable” of the invoice, the revised invoice. When reflecting in the journal of accounting indicators on the corrective invoice (corrected corrective invoice), column 14 is not filled out.

(as amended by Decree of the Government of the Russian Federation of 07.30.2014 N 735)

In case of reflection in the invoice of data in relation to own goods (works, services), property rights and data in relation to goods (works, services), property rights acquired by a commission agent (agent), forwarder, developer or customer acting as a developer, on its own behalf under a commission agreement (agency agreement), a transport expedition agreement, and also acquired in the course of fulfilling the functions of a builder, column 14 shall indicate the value of goods (work, services), property rights, indicated in column 9 under "Total payment "invoice.

(the paragraph was introduced by Decree of the Government of the Russian Federation of August 19, 2017 N 981)

When a statement on the import of goods and payment of indirect taxes is reflected in the data logbook, column 14 shall reflect the tax base specified in column 15 of the application for the import of goods and payment of indirect taxes;

(the paragraph was introduced by Decree of the Government of the Russian Federation of August 19, 2017 N 981)

o) c - the amount of value added tax on the invoice indicated in column 8 on “Total payable” of the invoice (corrected invoice). When reflecting in the accounting journal indicators on the corrective invoice (corrected corrective invoice), column 15 is not filled out.

(as amended by Decree of the Government of the Russian Federation of 07.30.2014 N 735)

In case of reflection in the invoice of data in relation to own goods (works, services), property rights and data in relation to goods (works, services), property rights acquired by a commission agent (agent), forwarder, developer or customer acting as a developer, on its own behalf under a commission agreement (agency agreement), a freight forwarding agreement, and also acquired in the course of fulfilling the functions of a builder, column 15 shall indicate the amount of value added tax in relation to goods (works, services), property rights acquired under a commission agreement (agency agreement), a freight forwarding agreement, as well as acquired in the exercise of the functions of a developer.

(the paragraph was introduced by Decree of the Government of the Russian Federation of August 19, 2017 N 981)

Upon receipt of invoices by a commission agent (agent) from two or more committees (principals) who sell goods (work, services), property rights on their own behalf, column 15 shall indicate the amount of value added tax for each principal (principal).

(the paragraph was introduced by Decree of the Government of the Russian Federation of August 19, 2017 N 981)

When a statement on the import of goods and payment of indirect taxes is reflected in the data register, column 15 shall indicate the amount of value added tax indicated in column 20 of the application for the import of goods and payment of indirect taxes;

(the paragraph was introduced by Decree of the Government of the Russian Federation of August 19, 2017 N 981)

p) in - the difference reflecting the reduction in the cost of goods (work, services), property rights, taking into account value added tax, indicated in column 9 on "Total reduction (sum of lines G)" of the correction invoice (corrected correction invoice) ;

(as amended by Decree of the Government of the Russian Federation of 07.30.2014 N 735)

c) in - the difference reflecting the increase in the cost of goods (work, services), property rights, taking into account the value added tax, indicated in column 9 on "Total increase (total of lines B)" of the correction invoice (corrected correction invoice) ;

(as amended by Decree of the Government of the Russian Federation of 07.30.2014 N 735)

r) c - the difference reflecting the reduction in the amount of value added tax indicated in column 8 on “Total reduction (sum of lines G)” of the correction invoice (corrected correction invoice);

(as amended by Decree of the Government of the Russian Federation of 07.30.2014 N 735)

s) c - the difference reflecting the increase in the amount of value added tax indicated in column 8 on “Total increase (total of lines B)” of the correction invoice (corrected correction invoice).

(as amended by Decree of the Government of the Russian Federation of 07.30.2014 N 735)

12. When reflecting indicators on the invoice (amended invoice) in the accounting journal - parts 2 of the accounting journal are not filled out.

When registering a corrected invoice (including a corrective one), - shall indicate the corrected data. If the data in columns 8 - 19 were not corrected, the data reflected in the invoice (including the correction one) before making corrections are indicated in the corresponding columns.

(as amended by Decree of the Government of the Russian Federation of 07.30.2014 N 735)

Paragraphs three - four have lost force. - Decree of the Government of the Russian Federation of August 19, 2017 N 981.

If it is necessary to make changes in accounting (including after the end of the tax period), registration (including adjustment) is performed in the accounting journal for the tax period in which the invoice (adjustment invoice) was registered before corrections were made to it in the following order.

(the paragraph was introduced by Decree of the Government of the Russian Federation of August 19, 2017 N 981)

The revised data in the accounting journal is used to amend the tax return for value added tax if it detects errors (distortions) made in the current tax period in the current tax period.

(the paragraph was introduced by Decree of the Government of the Russian Federation of August 19, 2017 N 981)

13. The paragraph has expired. - Decree of the Government of the Russian Federation of August 19, 2017 N 981.

(as amended by Decree of the Government of the Russian Federation of August 19, 2017 N 981)

(as amended by Decree of the Government of the Russian Federation of May 28, 2013 N 446)

(as amended by Decree of the Government of the Russian Federation of August 19, 2017 N 981)

The accounting journal, drawn up on paper or in in electronic format stored for at least 4 years from the date of the last recording.

Each company must keep a register of invoices that have been received and issued for a specific tax period. It can be either electronic or classic paper with firmware and page numbering, as well as enterprise print.

The basis of this document is made up of two tables: one of them takes into account the issued invoices, and the second - received invoices, all of which are subject to mandatory registration with strict observance of the chronological order.

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The rules prescribe the storage of the magazine by the enterprise for a four-year period, together with all primary documents that serve as confirmation of the deduction of VAT.

Key Points

Who is required to register

The question of who is handing over the accounting journal was regulated by changes in legislation that entered into force at the beginning of 2019.

If earlier filling was the responsibility of each enterprise, regardless of its type of activity, provided that it works with invoices, now only this should be done:

intermediaries acting on their own behalf, but in the interests of the customer with whom an appropriate contract has been concluded;
leading activities related to transportation services;
those who act as developers in their own land.

Registration should be carried out by individual entrepreneurs and legal entities. persons, regardless of which tax system they use.

Cancellation and changes to the rules

In April 2019, changes in the legislation governing tax and accounting took place to make the accounting process simpler.

The main innovations are as follows:

keeping invoice ledgers is optional for VAT taxpayers;
the invoice form may not be signed by the entrepreneurs themselves, but by persons authorized to do so;
vAT on the sale of real estate is calculated at the time when the property is directly transferred to the new owner;
amendments were made to the rules regarding sum and exchange rate differences, which are combined by the general term "exchange rate differences";
the obligation of one-time accounting of expenses on inventory and work clothes was canceled;
a procedure has been established by which property received or transferred free of charge is taken into account in value (its market value may be written off as an expense);
excluded from tax accounting;
the question of including the loss from the assignment of the right to claim the debt in the category of expenses has been clarified (in 2019, the negative difference between the income received from the sale of the right to claim the debt and the price of the product / service is taken into account in the expenses on the date the purchase was made).

Shopping and sales books

Since August 2019, new forms of both the accounting journal and the books of acquisitions and sales are to be applied.

The following changes have occurred in the shopping book:

2nd column	She appeared under the name "Operation Type Code".
3rd column	Concerning the number and date of the seller’s invoice, the number of the customs declaration is now entered or the number with the date of the declaration regarding the import of goods and the payment of indirect taxes, depending on the country from which the goods are imported.
7th graph	It involves the introduction of details of documents that serve as confirmation of the actual payment of VAT.
11th and 12th graphs	It refers to the information and activities of intermediaries.
14th graph	Designed for the name and code of the currency, the filling of which is required only in cases where the purchase of goods occurs in foreign currency. In all other situations, it is not filled, that is, it remains empty.

The sales book has not been without changes. In particular, it is no longer necessary to enter into it the corrective invoices, which are compiled by the seller, if there is an increase in the value of the shipped products within the tax period when the actual shipment took place.

In addition, the following columns were added to the form:

Requirements for filling out the invoice journal

The basic requirements to be followed when filling out the invoice journal are few. One of the main requirements concerns the mandatory presence of pagination of the document. In addition, it must certainly be stitched.

In the case of using computer programs, for example, 1C 8.3, for keeping a journal, the registers must certainly be displayed on paper with numbering and firmware.

A company that maintains an accounting journal has the right to determine for what period its formation will take place. Ignorance of this document does not provide for any other liability, except for a 50-ruble fine in accordance with article 126 of the Tax Code.

Legal Transactions

Commodity Commodity and Own

If the intermediary acts at the same time both as a commission agent (agent) and a supplier, then the buyer is billed for the full amount of goods. Moreover, in the role of a seller, the intermediary indicates himself directly, despite the fact that there is also a principal's goods there.

The invoice goes through the registration process in the sales book, as well as the intermediary’s magazine and the customer’s purchase book. After that, the account data is sent to the principal so that he can re-arrange the document already as an intermediary.

This re-issued invoice only reflects the goods whose owner is the principal. Registration is required in the principal’s sales book and reseller’s magazine.

For the principal (principal)

When purchasing goods by an intermediary personally for the principal, invoicing by the supplier is done in the name of the intermediary. Registration must be made in the mediation journal, in its acquisitions book and the vendor’s sales book.

Summary Variations

It is allowed to place an intermediary in the name of the principal of the consolidated invoice with the inclusion of goods purchased from various suppliers. In the same way, a principal may issue a consolidated invoice including goods sold to several customers.

In the case of the sale of goods belonging to the principal to a plurality of customers, separate accounts are issued in the name of each of them, which are entered in the corresponding purchase books.

After this, the principal receives data from the intermediary regarding all sales made, and the principal, in turn, issues a general invoice for the volume of goods sold. This general account is registered in the intermediary’s magazine and the principal’s sales book.

When a mediator purchases goods to a principal, they are given invoices from suppliers. These issued documents are subject to registration in the magazine and sales books of suppliers. After that, the general invoice for the goods purchased from all sellers is issued to the principal from the intermediary. Registration of this aggregate account is carried out in the intermediary's journal and the principal's acquisitions book.

There are times when an intermediary in one day receives prepayment from a number of buyers for the future delivery of goods that belong to the principal. In this case, the responsibility of the intermediary is to issue separate invoices for advance payments to each of the clients. Account data must be registered in the journal and purchase books of these customers.

In the future, the principal receives a message from the intermediary regarding all advances, and the principal issues a general invoice for advances, recorded in the intermediary’s journal and the principal’s sales book.

Correction of documents after delivery

The current legislation does not prescribe the obligation to submit a revised accounting journal if it was submitted to the Federal Tax Service, after which shortcomings were discovered in it. Nevertheless, it’s more advisable to correct the errors and send the edited version to the IFTS.

To make changes to the document, you must first cancel the incorrect account. This is done by reflecting the commodity price and tax amount with a minus sign and registering the correct version of the invoice with a plus sign.

Suppose, an intermediary was purchased for a customer for a product, and subsequently it was discovered in his accounting department that the accounting book for the second quarter contains incorrect details of the invoice received from the seller. The magazine itself has already been sent to the tax office.

In this case, the accountant in the 1st part of the journal invalidates the entry, and the total indicators are indicated with a minus sign. The next line is filled in the same way as canceled and the 12th column is corrected, in which the correct account number is indicated. Cost indicators are accompanied by a minus sign.

In the second part of the journal, the wrong entry is also canceled, but the 4th column is already corrected, in which the account number is corrected. At the same time, cost indicators are indicated with a plus sign, which serves as confirmation of their reliability.

Attention!

Due to frequent changes in the legislation, information sometimes becomes outdated faster than we manage to update it on the site.
All cases are very individual and depend on many factors. Basic information does not guarantee a solution to your problems.

On August 22, 2017, the Government of the Russian Federation Decree No. 981 of August 19, 2017 appeared on the official publication portal, which adjusted the rules for filling out (maintaining) the documents used in calculating VAT. Decree No. 981 shall enter into force one month after the date of publication and not earlier than the first day of the next tax period for VAT, in other words, from October of the current year. The materials “Invoices: new rules” and “New rules for filling out books of purchases and sales” will help you familiarize yourself with the main points of the new rules.

Let's learn the new rules together. We suggest starting (in continuation of the previous topic) with a journal of maintaining invoices and the procedure for filling it out (Appendix 3 to Decree of the Government of the Russian Federation of December 26, 2011 No. 1137).

Invoice Journal Form: Minor Changes

From October, the form of the accounting journal will take a slightly different look. The number of columns, their location will be the same, but the names of some of them change. In particular, columns 10 - 12 of part 1 will be referred to as “Information from invoices received from sellers”, and column 12 will contain a reference to adjustment invoices.

The journal also specified the place for the signature of an authorized person who signs in the journal of invoices for an individual entrepreneur.

Who is the magazine?

First of all, it is noteworthy that now the rules clearly define the circle of persons obliged to keep a record book. As now, the journal is kept on paper or in electronic form and only in the case of issuing and (or) receiving invoices when conducting business in the interests of another person on the basis of commission (subcommission) agreements, agency (sub-agent) agreements providing for the sale and (or) acquisition of goods (works, services), property rights(hereinafter - TRUIP) on behalf of the commission agent (subcommissioner), agent (subagent), on the basis of transport expedition agreements, in the performance of the functions of the builder(paragraph 1 of the rules).

The journal (in the above situations) must be filled out both by taxpayers, including acting tax agents, and exempted from the duties of a VAT payer in calculating and paying tax, as well as by persons who are not VAT payers.

For freight forwarders “your” clause (1.1) has been introduced into the rules, specifying under what circumstances it is charged with the obligation to keep a journal:

when carrying out entrepreneurial activity on the basis of transport expedition agreements;

in the case of acquiring TRU on its own behalf, the cost of which is not included in the expenses in accordance with the terms of the concluded agreements (that is, when determining the tax base in the manner established by Chap. 23, 25, 26.1 and 26.2 of the Tax Code)

if the income includes income in the form of remuneration in the performance of these agreements.

By the way, about remuneration in the performance of intermediary agreements (transport expedition, as well as in the performance of the functions of a builder, commission (sub-commission), agent (sub-agent), providing for the implementation and (or) acquisition of TRUIP on behalf of the commission agent (sub-commissioner), agent (sub-agent)), more precisely, about invoices for such incomes: it was clarified that they were not recorded in the journal (paragraph 1.2 of the Rules for maintaining an accounting journal).

Who does not keep a journal?

The rules are supplemented by a norm (Clause 1.3), which defines cases in which it is not necessary to keep an accounting journal. They relate to commission agents (agents):

upon the implementation of TRIIP by VAT non-payers or buyers relieved of taxpayer duties related to the calculation and payment of tax, which invoices (subject to the written consent of the parties to the transaction) are not drawn up (paragraph 1 of clause 3 of article 169 of the Tax Code of the Russian Federation);

when TRUIP is implemented by a foreign person who is not registered with the tax authorities in the Russian Federation (Clause 5, Article 161 of the Tax Code of the Russian Federation).

Another case can be added here (it follows from the analysis of clauses 1.1 and 1.3): the forwarder, which includes the cost of labor and labor acquired in its own name, is also not required to keep invoice ledgers.

How to fill out a magazine?

General Provisions

The accounting journal is filled in by the continuous method: invoices (including corrected, corrective) compiled on paper or in electronic form are subject to a single registration. In part 1 (“Issued invoices”) of the journal, in this case, invoices drawn up for the expired are recorded; in part 2 (“Received invoices”) - invoices received, inter alia, after the expiration of the tax period in which the document was drawn up by the buyer, but before the deadline for submitting a tax return for this period (the 25th day following the quarter months) or the deadline for submitting the accounting journal in the cases provided for in paragraph 5.2 of Art. 174 of the Tax Code of the Russian Federation (the 20th day of the month following the quarter).

If the principal (principal), the buyer (client, investor) (hereinafter referred to as a group of persons will be referred to by buyer ) did not receive from the commission agent (agent), forwarder, developer or customer performing the functions of the developer (hereinafter - intermediary ), the invoice in electronic form, it is allowed to prepare such an invoice in paper form by the intermediary. All indicators (unchanged) from the electronic invoice are transferred to this document. But you need to supplement the details of the paper invoice with the signature of the chief accountant of the organization or other authorized person.

In part 1 of the accounting journal in this case, the intermediary only records the invoice on paper.

Note:after the intermediary issues invoices on paper, re-issuance of the document in electronic form is not allowed.

And if it becomes necessary to make changes to the previously electronic invoice (including in connection with the change of the authorized person who signed the invoice), the buyer is sent on paper with the details corrected in accordance with the rules for composing invoices, and indicating in line 1a the serial number of the correction and the date of correction. If the intermediary issued to the buyer, and the buyer received only the invoice with the corrected details, in part 1 of the accounting journal the intermediary only records the invoice with the corrected details.

Fill out the block on received invoices

In part 1 of the journal in columns 10-12 (see paragraphs “k” paragraph 7 of the rules), the intermediary reflects information:

from invoices (customs declarations, applications for the import of goods and payment of indirect taxes) received by the intermediary from the supplier;

from invoices drawn up in the performance of duties of a tax agent when acquiring TRU from an alien who is not registered with the tax authority.

Column 11 is not always filled in this case. So, the data on the invoice drawn up by the tax agent when acquiring TRU from a foreign person who is not registered with the tax authority are not reflected here; on the customs declaration in respect of goods imported into the territory of the Russian Federation; upon application for the import of goods and payment of indirect taxes.

We fill in the "cost" block

The rules are clarified how in a given situation to fill in columns 14 and 15 of the journal of accounting for issued invoices (paragraphs “o” and “p” p. 7).

Situation	The document on the basis of which the relevant data are reflected	Journal of accounting of issued invoices (fragment)
Situation		Box 14 “The cost of TRUIP on the invoice - total”	Box 15 “Including the amount of VAT on the invoice”
Import of goods into the territory of the Russian Federation	Customs declaration*	The cost of goods reflected in accounting	The amount of VAT from the column “Amount”, reflected by the code of the type of customs payment 5010 columns 47 of the main and (or) additional sheets of the customs declaration
	Application for the importation of goods and payment of indirect taxes **	The tax base indicated in column 15 of the application	The amount of VAT reflected in column 20 of the application
Implementation by the agent (agent) of TRUIP: - own and under an agreement with one principal (principal)	Invoice drawn up on behalf of the agent (agent)	The cost of TRUIP from column 9 on the line “Total for payment” of the invoice	The amount of VAT in relation to TRIIP sold under the commission agreement (agency agreement)
- under an agreement with two or more committees (principals)	Invoice drawn up on behalf of the agent (agent)	The cost of TRUIP from column 9 for each invoice issued by the principal (principal) to the commission agent (agent)	The amount of VAT from column 8 on the line “Total payable” for each invoice issued by the principal (principal) to the commission agent (agent)
Acquisition by an intermediary * of TRUIP on its own behalf for two or more buyers **	Reseller Invoice	The cost of TRUIP from column 9 of each invoice issued by sellers in the share presented to each buyer	The amount of VAT from column 8 of each invoice issued by suppliers in a share presented to each buyer

* Column 4 of the journal reflects the registration number of the customs declaration. If there are several such declarations, registration numbers are indicated by a separator (semicolon).

** Column 4 of the journal reflects the number and date of the application for the import of goods and payment of indirect taxes (if there are several such applications, the corresponding data is separated by a semicolon).

*** Recall that we are talking about commission agents (agents), freight forwarders, developers or customers performing the functions of a developer.

**** In this case, buyers are understood as committees (principals), buyers (customers, investors).

Note:a similar approach is prescribed in the rules for filling in column 4 “Number and date of invoice”, as well as the “value” block (column 14, 15) of part 2 “Received invoices” of the accounting journal.

Let us once again draw attention to situations where the intermediary fixes in one invoice both his TRUIP and those that he implements under the contract as an intermediary (paragraphs “o”, clause 11 of the rules). In the journal of accounting (received and issued invoices), only information about those TRUIPs that relate to intermediary activities should be fixed. (Until 10/01/2017, it was not clear how to act in such situations.)

If an intermediary acquires TRUIP from several suppliers

A new paragraph appeared in the rules - 7.1, explaining how to fill in columns 10 - 15 in the event of an intermediary acquiring TRUIP from two or more suppliers on its own behalf. When registering invoices, the indicated columns shall reflect in separate positions the corresponding data from invoices issued by suppliers (including when paying for upcoming deliveries). These columns 15 of part 1 of the accounting journal for each buyer in total must correspond to the total data reflected in column 8 on the line “Total for payment” of the invoice drawn up by the intermediary.

We make corrections to the log

From October, a clear algorithm will appear on how to act in case you need to make changes or corrections to the journal of invoices. The bottom line is that you need to adjust the journal in the period in which the invoice (corrective invoice) was registered before corrections were made to it (paragraph 12 of the rules). The action plan is as follows:

in a new line you need to write the data of the invoice (including the adjustment one), which must be excluded from the journal (with negative numbers);

in the next line you need to write down the data of the invoice (adjustment invoice) with the changes made (with positive numbers).

If an extra invoice was registered in the journal, you need to make an entry about this invoice with negative numerical values \u200b\u200bfor the tax period in which the indicated invoice was erroneously recorded (including the correct one).

If the registration of the document is simply forgotten, data records on such an invoice (including an adjustment one) are made in a new line of the accounting journal for the tax period in which the invoice (including an adjustment one) is drawn up.

The updated data of the accounting journal are used to make changes to the tax return when it detects errors (distortions) made in the current tax period in the current tax period.

It might be useful to read:

Copies of journals of received and billed invoices. About changes in the rules of accounting journal. The agent must also consider

Invoice Log: General Information

Who is required to register accounts in the journal?

Which accounts are subject to registration?

The design of the invoice journal

Form filling procedure

Specifics of logging by developers and forwarders

Certification and delivery of the invoice journal at the Federal Tax Service Inspectorate

Question - answer on the subject of invoices

Who makes up the magazine

2016 Invoicing Journal: Who Leads and When

Who is renting out?

Where to give up?

How to take?

When to rent?

Sample fill

Filling instruction

Fine

Law

Key Points

Who is required to register

Cancellation and changes to the rules

Shopping and sales books

Requirements for filling out the invoice journal

Legal Transactions

Commodity Commodity and Own

For the principal (principal)

Summary Variations

Other situations and solutions

Nuances for commission agents

Mediation

Simplified scheme

Correction of documents after delivery

Invoice Journal Form: Minor Changes

Who is the magazine?

Who does not keep a journal?

How to fill out a magazine?

General Provisions

Fill out the block on received invoices

We fill in the "cost" block

If an intermediary acquires TRUIP from several suppliers

We make corrections to the log