Resolution of the government of the Russian Federation 981. Discount for continuous renewal

New forms of invoices (amended Decree 1137 of November 26, 2011) Government Decree of August 19, 2017 No. 981

Connected as an external printable with automatic registration in a standard way. Also added printing forms Universal Transfer Document (UPD) for UT 11, UNF;

Universal Correction Document (UKD) for UT 11.

Used for configuration:

Bonus s / f to 1C 7.7

The archive contains the following new printing forms (tested on many new and old releases):

1.Invoice by decree No. 981 of August 19, 2017 (UT 10)

2. UPD by decree No. 981 of August 19, 2017 (UT 10 UPD)

3. Invoice according to the decree No. 981 of August 19, 2017 (UT 10) rev. 2

4. Invoice according to the decree No. 981 of August 19, 2017 (UT 10) rev. 2 (corr.sf.)

5.Invoice by decree No. 981 of 08/19/2017 (UT 10 for very old releases from 10.3.14.3 ...)

6.Invoice by decree No. 981 of August 19, 2017 (UT 11)

7.Invoice by decree No. 981 of August 19, 2017 (UT 11) rev. 2 (UPD)

8.Invoice by decree No. 981 of August 19, 2017 (UT 11) rev. 2 (UKD)

9.Invoice by decree No. 981 of August 19, 2017 (UT 11) rev. 2 (SF)

10.Invoice according to Resolution No. 981 of August 19, 2017 (UT 11.3) rev. 3 (SF)

From October 1, 2017, by Decree of the Government of the Russian Federation of August 19, 2017 No. 981 (hereinafter referred to as Resolution No. 981), changes are made to the forms and rules for filling out (maintaining) documents used in calculating VAT, approved. Decree of the Government of the Russian Federation of December 26, 2011 No. 1137.

Resolution No. 981 once again changes the form of the invoice and the form of the corrective invoice, supplementing them with the column "Product type code". The new column will be filled in when selling goods exported outside the territory of the Russian Federation to the territory of a member state of the EAEU.

The form and rules for keeping a journal of accounting of received and issued invoices are being specified. The rules now clearly define the circle of persons required to keep the accounting journal, and also establish the procedure for making corrections to the registration records of the accounting journal. In addition, the rules prescribe in detail the procedure for registering invoices, customs declarations and applications for the import of goods and payment of indirect taxes by forwarders and developers (customers), intermediaries - tax agents, as well as commission agents (agents) in the implementation of various business operations.

With a slight clarification of the names of individual columns in the form of a purchase book, the approach to the rules for registering corrected invoices is fundamentally changed. Thus, after the entry into force of Resolution No. 981, corrected invoices can be registered in the purchase book for the tax period in which the invoice was registered before the amendments were made to it.

The sales book form will be supplemented with two columns: "Registration number of the customs declaration" and "Code of the type of goods". But they will be filled only by a narrow circle of taxpayers: the first - by taxpayers of the free customs zone on the territory of the Special Economic Zone in the Kaliningrad Region, the second - by exporters of goods to the EAEU member countries. In the rules for maintaining the sales ledger, there will be a procedure for registering documents containing summary (summary) data on transactions performed by the seller during the month (quarter).

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A new form of invoices in the programs of the 1C: Enterprise system in accordance with the decree of the Government of the Russian Federation of August 19, 2017 N 981

Updates of standard configurations of the programs "1C: Enterprise9" with new forms of invoices for use from 01.10.2017 were released in accordance with the Decree of the Government of the Russian Federation of 19.08.2017 N 981.

From October 1, 2017, the next changes come into force in the form of invoices, corrective invoices, purchase / sales book, as well as a register of received and issued invoices approved by the Decree of the Government of the Russian Federation of August 19, 2017 N 981, which amended amendments to the Government Decree N1137 of December 26, 2011

The EAEU TN VED code is a ten-digit nomenclature code according to the classifier approved by the Decision of the Council of the Eurasian Economic Commission No. 101 dated October 18, 2016. The requirement to indicate the TN VED code when exporting goods to the EAEU was in effect earlier, but there was no invoice for this information separate column. In this regard, sellers indicated the code in other columns, for example, in the column with the name of the product.

The code of the type of goods in the correction invoice will need to be indicated in column 1b.

Support for changes in the solutions of the 1C: Enterprise9quot system;

2. By the end of November 2017, it is planned to change the form and rules for maintaining the book of purchases and sales, the journal for accounting of invoices.

Support for new invoices in the solutions of the 1C: Enterprise9quot system;

A new form of invoice with the ability to indicate the code of the Commodity Nomenclature of Foreign Economic Activity of the EAEU in a separate column and other changes introduced by Decree of the Government of the Russian Federation of August 19, 2017 N 981 has been implemented (planned) in the following standard 1C configurations:

Changes in the form and rules for maintaining the book of purchases and sales, the journal of invoices

registration in the log book of invoices received after the end of the tax period
changes in the registration in the accounting journal of the invoice for the mixed purchase
reissuance by the commission agent for the purchase of the tax agent invoice
registration in the books of a single adjustment invoice
registration in books of a repeated correction invoice
registration in the books of the consolidated invoice for commission
indication in the books of the details of the buyer and the seller
help-calculation, summary document for VAT calculation
reflection of corrected invoices received in an additional sheet
tNVED code in the sales book.

can independently download configuration and platform updates from the 1C technical support website https://releases.1c.ru/

ITS contract for 3 months - 9636 rubles
ITS contract for 6 months - 18600 rubles
ITS contract for 12 months - 35,592 rubles.

Continuous renewal discount

You can conclude an agreement for the maintenance of 1C software products with our company even if you are in another region of the Russian Federation and the 1C program itself was purchased in another place! The only condition is that the program must be licensed. You can also go to our service in the event that you previously served in another company. Access to download updates on the official technical support website https://releases.1c.ru/ will be open a few hours after the payment for the ITS contract.

New printable invoice form from October 1, 2017, Changes in the invoice from 10/01/2017, New invoice form in 1C program from 10/01/2017, New invoice form in 1C: Accounting from 10/01/2017 , New invoice in 1C: Accounting from October 1, 2017, Invoice on 10/01/2017 in 1C, New invoice template in 1C Accounting 3.0 from 10/01/2017, Updating the invoice in 1C: Accounting from October 1, 2017, A sample of a new invoice form in 1C: Accounting 8.3, Invoice of a new form in 1C: Accounting revision 3.0 from 01.10.2017, A sample of a new invoice form in 1C: Accounting revision 2.0 from 01.10.2017, Printing of the TNVED code in EAEU in the invoice 1C: Accounting, New form of invoice in the 1C program with the TNVED code in the EAEU, Invoice in 1C: Accounting with the code of the Commodity nomenclature of foreign economic activity of the Eurasian Economic Union from 01.10.2017

Tags: Invoice from 01.10.2017 in 1C program, New invoice in 1C from October 1, 2017, New invoice form in 1C programs from 01.10.2017, new invoice from October 2017, modified invoice form 01.10 .2017, invoice from October 1, 2017, sample

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The 2019 invoice in business transactions related to the sale and purchase is one of the mandatory documents. An invoice belongs to the category of documentation for which only a strictly established form is used. It is drawn up by the seller after the shipment of the goods, the contractor after the performance of work or the provision of services.

New s / f form from 01.10.2017 -

Sample filling out an invoice from 01.10.2017 -

The previous invoice form was valid from 1 July 2017. When filling out a new invoice from 01.10.2017, one must be guided by the relevant Government Decree.

What has changed in the invoice since October 1, 2017

This year, from October 1, 2017, some changes and additions were made to the invoice form.

Briefly about the changes in the invoice:

column 1a,
the signature of "another authorized person" in the place of the individual entrepreneur,
column 11,
line "Address" (2а),
line (8) “Identifier of a state contract, agreement (agreement).

New column 1a "Product type code"

The new invoice has a new column 1a "Product type code". This field is filled in by organizations that export goods from Russia to the EAEU countries. This code is taken from the unified Commodity Nomenclature for Foreign Economic Activity of the EAEU. In the absence of data on the product code, a dash is inserted.

Signature of "another authorized person" in place of individual entrepreneur

The new form now contains the line “another authorized person” for signature instead of an individual entrepreneur. In the previous version of the invoice dated 01.07.2017, this column was only under the "head of the organization" and "chief accountant". When signing the form by an "authorized person", you must have a power of attorney from the organization or an order from the head. If you sign instead of an individual entrepreneur, you need a power of attorney from the individual entrepreneur certified by a notary.

The name and content of column 11 have been changed

In the new invoice, the name of column 11 was changed. Instead of “Customs declaration number”, the column was renamed “Registration number of the customs declaration”. Moreover, these two titles are not the same document. Be careful, they differ.

The registration number of the customs declaration is formed from 24 numbers and is separated by three separators. The number looks like this: 8 characters / 6 characters / 7 characters / 3 characters

Decoding of the registration number of the customs declaration:

8 characters: For the code of the customs authority, see the FCS website under the heading “Databases”;
6 characters: Date of acceptance of the TD - dd.mm.yy;
7 characters: Serial number of TD;
3 characters: Serial number of goods from column 32 TD.

For example, the registration number of the customs declaration is 83009171/011017/0005421/990:

TD serial number - 5421;
Customs authority code - 83009171;
Date of TD adoption - 01.10.2017;
The serial number of the goods in the TD is 990.

Changes in the line "Address" (2a)

In the line "Address" (2a) of new invoices from 01.10.2017, you must indicate:

For a legal entity - the address indicated in the Unified State Register of Legal Entities;
For individual entrepreneurs - the place of residence of the individual entrepreneur in accordance with the USRIP.

At present, in the invoice dated 07/01/2017, this line indicates:

For a legal entity - the address of the actual location;
For individual entrepreneurs - the address of actual residence.

The address must contain:

postcode;
name and type of the subject of the Russian Federation;
name of the settlement;
the outside;
house number;
structure;
body.

Can abbreviations be allowed on line 2 (a)?

A clear definition of whether or not it is possible in the Decree of the Government of the Russian Federation of December 26, 2011 N 1137 (as amended on August 19, 2017) "On the forms and rules for filling out (maintaining) documents used in calculating value added tax." - not.

According to the letter of the Ministry of Finance of Russia dated November 9, 2009 No. 03-07-09 / 57 invoices, in which the addresses of the seller and the buyer are indicated with abbreviated words, but with the full indication of the components of the address (postal code, city name, street, house, etc. etc.), are not drawn up in violation of the established procedure.

For example, the word "street" can be abbreviated to "street", "house" to "d." etc.

What should be indicated in line (8) Identifier of a state contract, agreement (agreement)?

New invoice form with ID. The line must contain the identifier of the state contract - if there is one (the identifier is written in the contract itself or indicated in the EIS).
If the identifier is absent, a dash is inserted in the line.

Rules for filling out a new invoice, sample filling in the fields

Since there is a strict record of s / f, ordinal numbers of these documents must be mandatory. They can be supplemented by indices of trustees after the dividing line. The date is in numeric format.
If there are no corrections, a dash is inserted in this field.
If an invoice is issued for actually performed operations, the advance payment field is marked "no". When funds are received for upcoming deliveries, a "yes" is put, and dashes are put in the fields of shippers and consignees.
You should indicate the currency used for payment. It should be the same for all units included in the form.
The dates, number of documents, fixing the receipt of funds for goods and materials, services, work in the field "to the settlement and payment document" are indicated.
The list of information about the seller depends on the status. For individual entrepreneurs, organizations, various requirements are provided. The individual entrepreneur enters his full name, TIN, address and certificate of registration of the entrepreneur. Legal entities indicate the name, checkpoint, TIN, personal data of the head and chief accountant. If the seller is engaged in shipping the goods, it is written "same" in the shipper's field. When sending cargo by another legal entity, its data is filled in.
The fields of the buyer and consignee are filled in the same way.
The invoice can include prices with and without VAT. There are rules for choosing these options.
The table indicates the nomenclature data of goods and materials, services or works: names, codes, symbols, volumes or quantities, prices and amounts. If imported goods are entered on the invoice, the codes and short names of the producing countries must be filled in. In addition, it is necessary to enter the numbers of customs declarations.
Two invoices are drawn up, since one is kept by the seller, the other is to be issued to the buyer.

New rules for issuing invoices for freight forwarders

From 01.10.17, the procedure for filling out an invoice has been supplemented with new rules for forwarders organizing transportation by third-party companies. Previously, there were no special rules for freight forwarders. From October, forwarders organizing shipments by third-party companies can issue a consolidated invoice. In the consolidated invoice, the freight forwarder reflects the data received from the carriers.

New rules for filling out the form for forwarders who purchase goods on their own behalf, but at the expense of the client:

Line (1) must contain - the date and number of the "consolidated" invoice according to the forwarder's chronology;
Line (2) must contain - full or abbreviated name of the forwarder, or full name. forwarder;
Line (2a) must contain - the address of the forwarder;
Line (2b) must contain - INN and KPP of the forwarder;
Line (4) must contain - the mailing address of the consignee;
Line (5) must contain - details (number and date of preparation) of the payment and settlement document stating that the forwarder transferred money to the sellers, and the client - to the forwarder - through the “;” sign;
Column 1 should contain - the names of goods (works or services) in individual items for each seller;
Columns from 2 to 10 should contain - for each seller, data from the invoices issued by them to the forwarder.

Invoice with and without VAT

The legislation reflects the conditions under which the invoice indicates the cost without VAT and with VAT. The use of the price without value added tax is provided for taxpayers exempted from paying it and for objects exempted from tax. The corresponding field indicates "excluding VAT". Sometimes this option is used when including taxable and non-taxable goods in the invoice.

Free download form

Using non-standard, outdated ones with. f. not allowed. The tax authorities will not accept these documents, and it will not be possible to receive tax deductions. To avoid problems you will be helped by the new sample forms, which you can download for free on our website.

Invoice 2017 new form from 01.10.2017 -

Download sample

The correct execution of an invoice requires knowledge of a lot of information. If you always have a completed sample at hand, the task will be greatly simplified, and the risk of errors will decrease. Here you can download a sample for free, without registration.

Sample filling out an invoice from 01.10.2017 -

Correction invoice form from 01.10.2017

The Tax Code of the Russian Federation (paragraph 3, clause 3 of Art. 168 of the Tax Code of the Russian Federation) provided for the issuance of corrective invoices if the cost of goods shipped, work performed or services rendered requires adjustment. This happens when the price / quantity / volume changes - goods / works / services.

Major changes in the correction form

Column 1b was added to the form of the corrective invoice from 01.10.2017 to indicate the code of the type of goods. This column is filled in if the organization or individual entrepreneur export goods to the EAEU countries.
If necessary, additional lines and columns can be entered into the correction invoice, provided that the main type of the document form is preserved. For example, you can specify the details of the primary invoice.

Correction invoice form from 01.10.2017 -

Storage of invoices new rules from 1 October 2017

From October 1, 2017 p. f. and correction invoices must be kept for at least 4 years.
Stack chronologically as you list, receive, or fix them.
Copies of paper invoices from resellers must be signed.

Let's sum up

An invoice is not evidence of the process of transferring inventory items, this function is performed by waybills. Tax and accounting legislation does not even classify the invoice as primary accounting documents. Meanwhile, it is undoubtedly important for buyers, as well as. It is the invoice that gives the right to receive a tax deduction.

Issuance of new s / fs dated 01.10.2017 and their receipt are subject to mandatory registration in the journal. If they record taxable transactions issued, the invoices received are recorded in the “purchase and sales ledgers”.

Free legal advice on a new s / f form from 01.10.2017

Ask a lawyer for a free question on the new invoice and get an answer within 15 minutes.

From October 1, 2017, by the Decree of the Government of the Russian Federation of August 19, 2017 No. 981, a new form of invoice, corrective invoice, purchase / sale book, as well as a register of received and issued invoices is introduced. The invoice form was established by the Government Decree of December 26, 2011 No. 1137 and has been repeatedly updated over the years.

Changes in the procedure for filling out invoices

New columns have been added to the invoice and adjustment invoice. The obligatory column 1a is entered into the invoice form. It reflects the code of the type of goods in accordance with the unified Commodity Nomenclature for Foreign Economic Activity of the EAEU. These data are indicated only in relation to goods exported from Russia to the territory of a member state of the EAEU. The line is filled in by all sellers. If there are no such goods, a dash must be put in the new column. The requirement to indicate the TNVED code when exporting goods to the EAEU is still in effect (subparagraph 15 of paragraph 5 of article 169). But there is no separate column for this information in the document. In this regard, sellers indicate the code in other columns, for example, in 1, where the name of the product is noted. From October 1, an updated invoice form with an additional column 1a will be used.

The code of the type of goods in the correction invoice will need to be indicated in column 1b.

At the same time, the procedure for filling out column 11, which is now used for the number of the customs declaration, is changing. This column is filled in for goods whose country of origin is not the Russian Federation. From October 1, in column 11, instead of the number of the customs declaration, you must put the registration number of this declaration. These numbers are different.

The procedure for specifying a legal address in invoices is changing. From October 1, in lines 2a and 6a, it will be necessary to affix the full legal address with the postal code, which is indicated in the extract from the Unified State Register of Legal Entities. The use of address data from the incorporation documents will be considered an error.

Another innovation is that from October it will be possible to indicate additional information in the adjustment invoices, including the details of the original document, provided that the form of the adjustment invoice is saved. Such information is allowed to be entered in additional lines and columns.

Also, line 8 of invoices and line 5 of correction invoices are supplemented. From July 1, 2017, they indicate the identifier of the state contract. From October 1, the line will be supplemented with a note that it is filled only if there is a contract / agreement identifier.

New form of the journal for accounting of invoices, purchase and sales ledgers

From October 1, new forms of the register of received and issued invoices, purchase books and sales books are introduced, and the procedure for filling them out is clarified. The new forms are subject to mandatory application by all organizations and individual entrepreneurs that carry out transactions with VAT.

The amendments determine that the register of received and issued invoices is kept only by intermediaries who act on the basis of commission agreements, agency agreements providing for the sale and purchase of goods on behalf of the commission agent or agent. Also, the journal must be kept in the performance of transport forwarding contracts, as well as in the performance of the functions of the developer.

The magazine reflects only information about the goods and services sold in the framework of intermediary transactions. That is, if the invoice contains your own goods and goods sold under commission agreements, you need to enter data in the journal only for the second group of goods.

At the same time, cases are being clarified when intermediaries may not keep an accounting log. Since October, the journal has not been kept in the following cases:

sale of goods and services by a commission agent (agent) to buyers who are exempt from VAT;
sale of goods and services by a commission agent (agent) to foreign buyers.

Invoices from October 1 are recorded in the accounting journal for the period in which the transaction occurred, and not in the one in which they were received or issued.

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Also, from October 1, the form of the book of purchases and sales and the procedure for filling them out will change. Additional columns 3a and 3b will appear in the sales book. They will need to indicate the registration number of the customs declaration and the code of the type of goods according to the EAEU nomenclature of goods subject to foreign trade, respectively. Line 3a is completed by residents of the SEZ in the Kaliningrad Region in accordance with subparagraph 11 of paragraph 1 of Article 151 of the Tax Code of the Russian Federation. And line 3b is filled in by analogy with invoices only if sold to the EAEU countries.

In the shopping book, the names of some columns have been changed. Instead of the column "Information about the intermediary (commission agent, agent)" from October, the column "Information about the intermediary (commission agent, agent, forwarding agent, person performing the functions of the developer)" will appear. Instead of the column "Number of the customs declaration" you will need to fill in the column "Registration number of the customs declaration".

Support for changes in solutions of the 1C: Enterprise system

Support for the changes approved by the Decree of the Government of the Russian Federation of August 19, 2017 No. 981 is planned in 2 stages:

By October 1, 2017, a new invoice form will be implemented in the solutions of the 1C: Enterprise system.
By the end of November 2017, it is planned to change the form and rules for maintaining the book of purchases and sales, the journal for accounting of invoices.

In the solutions of the 1C: Enterprise 8 system due to changes in the forms of books and magazines, it is planned to implement the following:

registration in the log book of invoices received after the end of the tax period
changes in the registration in the accounting journal of the invoice for the mixed purchase
reissuance by the commission agent for the purchase of the tax agent invoice
registration in the books of a single adjustment invoice
registration in books of a repeated correction invoice
registration in the books of the consolidated invoice for commission
indication in the books of the details of the buyer and the seller
help-calculation, summary document for VAT calculation
reflection of corrected invoices received in an additional sheet
tNVED code in the sales book.

You can find out more about the timing of the changes in

From October 1, 2017, a new invoice form is applied. What has changed in the composition of the form? Why did you need to make adjustments? Did the changes affect the form of adjustment invoices? Is it true that new rules for filling and storing invoices are coming into effect? We will tell you about the new fields added to the invoice and provide a sample filling. You can also download a new form (already with amendments).

What are invoices for: basic knowledge

An invoice is a documentary basis for the acceptance by the buyer of the VAT amounts presented by the seller for deduction (refund). This follows from paragraph 1 of Article 169 of the Tax Code of the Russian Federation. Tax legislation requires an invoice to be drawn up every time goods, works, services or property rights are sold. Invoices can be generated on paper or electronically. The paper form and the rules for filling it out are defined in Appendix No. 1 to the Decree of the Government of the Russian Federation No. 1137 dated December 26, 2011.

By Decree of the Government of the Russian Federation of December 26, 2011 No. 1137, the current forms and rules for filling out (maintaining) the following documents used in VAT calculations were approved:

invoices (Appendix No. 1);
correction invoice (Appendix No. 2);
a log book for received and issued invoices (Appendix No. 3);
shopping books (Appendix No. 4);
sales books (Appendix No. 5).

If the seller wishes to send invoices to buyers electronically, the buyer is required to agree to this. In this case, the means of receiving, exchanging and processing invoices in electronic form of the seller and the buyer must be compatible. They must meet the established formats (paragraph 2 of clause 1 of article 169 of the Tax Code of the Russian Federation). Invoices in electronic form are issued and received in the manner approved by the Order of the Ministry of Finance of Russia dated November 10, 2015 No. 174n.

Another change in the invoice form

Since October 1, 2017, the invoice form has changed again. Now the amendments are provided for by the Decree of the Government of the Russian Federation of August 19, 2017 No. 981. You can download this document at.

What exactly changed in the invoice form

Now let's talk in detail about the changes in the invoice from October 1, 2017. We have highlighted the main ones.

Added a new column "Product type code"

From October 1, 2017, in the form of an invoice, a new column 1a "Product type code" appeared. It needs to be completed by organizations exporting goods outside the Russian Federation to the EAEU countries. The product type code will need to be indicated in accordance with the unified Commodity Nomenclature for Foreign Economic Activity of the EAEU.

The code of the type of goods according to the commodity nomenclature of foreign economic activity was required to be shown in invoices even before October 1 (subparagraph 15 of paragraph 5 of article 169 of the Tax Code of the Russian Federation). However, there was no special column for this before, so the product code was usually indicated in column 1 - after the name of the goods.

Note that in the absence of data in the new column "Product type code" from October 1, 2017, a dash is inserted.

Provided a column for the signature of an authorized person

Since October 1, 2017, a new column has appeared in the invoice form for the signature of the authorized person signing the invoice for the entrepreneur. Previously, such columns were on the invoice exclusively for signatures of persons who sign for the head or chief accountant.

If the signatures on the invoice are put by authorized persons, then the transfer of powers must be formalized by an order of the head or a power of attorney on behalf of the organization. As for an individual entrepreneur, the person authorized by him has the right to sign documents only on the basis of a power of attorney certified by a notary.

Clarified the name of column 11

Previously, column 11 in the invoice was called "Customs declaration number". However, since October 1, 2017, the name of this column has been clarified. Now it is called "Registration number of the customs declaration". That is, in column 11, instead of the number of the customs declaration, its registration number should now be given. Let us remind you that these are different numbers.

The registration number of the customs declaration and the number of the customs declaration are different. This follows from the joint Order of the State Customs Committee of the Russian Federation No. 543, the Ministry of Taxes and Duties of the Russian Federation No. BG-3-11 / 240 dated 23.06.2000.

Column 8 was brought in line with the rules

As we already said, from July 1, 2017, column 8 appeared in the invoice form, in which you need to indicate the identifier of the state contract. From October 1, 2017, in line 8, a clarification will appear about the need to fill it out if there is a government contract identifier. This change is technical, because the rules for filling out the invoice already provide for this.

You can download the new invoice form in Word format for free, which applies from October 1, 2017, to this.

New rules for forwarders

From October 1, 2017, the procedure for filling out an invoice has been supplemented with new provisions. They are used in cases where the invoice is drawn up by a freight forwarder, developer or customer performing the functions of a developer, when purchasing property rights from one or more sellers of goods (works, services) in their own name.

So, in particular, from October 1, 2017, the procedure for drawing up invoices for forwarders who organize transportation by third-party companies was prescribed. Before that, there were no rules for them. Therefore, forwarders filled out invoices according to the rules established for commission agents (letters of the Ministry of Finance of Russia dated 10.01.2013 No. 03-07-09 / 01).

A freight forwarder who organizes transportation by third-party carriers is entitled to draw up “consolidated” invoices. In them, it reflects the data of invoices received from the executing carriers. According to the new rules, from October 1, 2017, the forwarder who makes purchases on his own behalf at the expense of the client will have to indicate in the "consolidated" invoices:

in line 1 - the date and number of the "consolidated" invoice according to the forwarder's chronology;
in line 2 - full or abbreviated name of the seller (forwarding agent), full name of the entrepreneur (forwarding agent);
in line 2a - the address of the forwarder;
in line 2b - TIN and KPP of the seller (forwarder);
in line 5 - details (number and date of preparation) of payment and settlement documents stating that the forwarder transferred money to the sellers, and the client - to the forwarder - through the “;” sign;
in column 1 - the names of goods (works, services) in separate items for each seller;
in columns 2-10 - for each seller, data from invoices issued by them to the forwarder.

From 1 October 2017, forwarders can issue consolidated invoices. In the consolidated invoice in the lines "Seller", "Address", "TIN / KPP" of the seller, you can specify your own data. That is, the data of the forwarder, and not of third parties providing services to the forwarder.

The price is determined by calculation: how to fill out an invoice

Sometimes accountants were faced with the question of how to fill out invoices if the contract price was determined by calculation. This question is relevant when the price of a product (work, service) is the difference between the value including VAT and the amount of VAT. The Rules for filling out an invoice from October 1, 2017 explains that in these cases, column 4 of the invoice is the difference between columns 9 and 8. Use this approach to filling out column 4 if:

the property was sold, accounted for during the purchase, including VAT (clause 3 of article 154 of the Tax Code of the Russian Federation);
sold agricultural products purchased from individuals (clause 4 of article 154 of the Tax Code of the Russian Federation);
sold cars previously purchased from individuals (clause 5.1 of article 154 of the Tax Code of the Russian Federation);
transferred property rights (clauses 1-4 of article 155 of the Tax Code of the Russian Federation).

How the form of the correction invoice has changed

The RF Tax Code stipulates the obligation to issue corrective invoices (paragraph 3, clause 3, article 168 of the RF Tax Code). Sellers of goods (works, services) expose them in case of adjusting the value of the shipped goods (work performed, services rendered), transferred property rights. This can happen when, for example, the price or quantity (volume) of goods (works, services), property rights change.

Since October 1, 2017, column 1b for the product type code has been added to the correction invoice form. It will be filled in by organizations that export goods to the EAEU countries.

Also, from that date, it was officially allowed to add additional lines and columns to the adjustment invoice (in particular, the details of the primary invoice). However, the basic form of the correction invoice should remain unchanged.

New rules for storing invoices

From 1 October 2017, the rules for storing invoices will be clearly established. You will need to store them in chronological order as they are displayed (compiled, corrected) or received. A similar storage approach will be applied to confirmations of the electronic document flow operator and to notify buyers of receipt of an invoice. All types of invoices (primary corrected and corrected) will need to be kept for four years. Copies of paper invoices received from intermediaries must be certified by their signatures (consignors, principals, developers or freight forwarders).

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