Journal invoice. About changes in the rules of keeping the accounting journal. Who does not keep a journal

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

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

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

Highlights

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

Concept

Legal grounds

Rules for keeping records of received and issued invoices

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

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

accounts should be registered in chronological order:

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

Where can I get the form?

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

The document looks like this:

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

Document structure

The journal is compiled in two sections:

In the first part, such accounts are registered:

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

The second part is used to register accounts:

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

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

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

The data is not reflected:

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

Formation procedure

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

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

Example of filling

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

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

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

How to staple a magazine?

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

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

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

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

Frequent nuances

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

Nuances for commission agents

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

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

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

The agent must also consider:

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

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

In intermediary activities

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

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

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

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

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

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

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

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

Invoices are registered:

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

How to be simplified

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

An invoice is a document that most businesses and organizations come across every day. The main operations of the company, such as purchasing goods, paying for services, issuing an amount payable to the customer, are issued by invoices. The legislation provides that every invoice must be registered in a journal. What the journal for registering invoices looks like, who should fill it out, what is the procedure for certifying the journal - we will tell you about this and many other things today in our article.

Invoice log: general information

To reflect information about the invoices with which the organization works, a register of invoices has been created. In this element of the workflow, it is necessary to register both invoices received by the company from suppliers and performers, and issued directly by the organization for goods sold and / or services rendered. Obligations to fill out the journal were adopted at the legislative level by Decree of the Government of the Russian Federation No. 1137 of December 26, 2011.

Who is required to register accounts in the journal?

Until 01.01.15 absolutely all organizations working with invoices, regardless of the nature of their activities, had obligations to fill out the journal. Due to changes in legislation, from 01.01.15 only some categories of economic entities have to fill out the journal. So, you are obliged to enter 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 a commission agreement or agency agreement (commission agent or agent);
Your activity is related to transportation services, namely, you provide forwarding services with the involvement of third parties, but you do not directly provide these services;
You organize the construction of real estate objects on your own land plot (you act as a developer). Construction work is carried out not independently, but with the involvement of contractors.

Obligations for registration of settlement documents have both legal entities and individual entrepreneurs. Entrepreneurs and organizations must also enter information in the journal, regardless of the chosen taxation system.

Example # 1

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

SkladProm enters information on invoices into the journal and submits it to the fiscal service on a quarterly basis. "Vegetable base No. 1" has no obligation to fill out this document, therefore it does not keep a register.

Separately, it is worth talking about organizations that sell goods at retail and act as commission agents in intermediary agreements. Should such firms fill out the magazine? The Fiscal Service gave clear clarifications on this issue: since retail stores issue cash or sales receipts to customers when selling, and not invoices, there is no need to register documents in the journal. In addition, an ordinary buyer does not charge VAT for deduction, therefore, it is not advisable for the NIF to control the amount of VAT during sales.

Example # 2.

LLC "Shkolnik" has its own chain of stores, in which stationery is sold at retail. Among the assortment of the store are pencils, which "Shkolnik" sells on the basis of a commission agreement with JSC "Graphite". Purchases in stores are issued by cash register receipts.

Based on the nature of the activity, we can conclude that "Shkolnik" and "Graphite" are exempt from the obligation to fill out the invoice journal. "Shkolnik" does not fill out the magazine due to the fact that the sale of goods is made without invoices. "Graphite" is exempted from entering information into the journal due to the fact that in the intermediary agreement it acts as a committer, not a commission agent.

What accounts are required to register?

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

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

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

Registration of the journal of invoices

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

data about you as a taxpayer (company name or full name of individual entrepreneur, TIN, KPP code);
the period for which the journal is submitted (quarter number, year);
information about the invoice: date, number, buyer / seller, amount with allocated VAT, transaction code according to the classifier, currency code;
if the account is corrective, then this is reflected in a separate column (the amount of the adjustment is indicated);
the signature of an official (the 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 obliged to submit the journal in electronic form to the Federal Tax Service on a quarterly basis, this is how it is advisable 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 data on invoices still need to be transferred into electronic form for subsequent transmission to the Federal Tax Service via telecommunication channels.

How to fill out the form

As you can see, there is a general mechanism for filling 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 if you act as a commission agent in a mediation agreement.

What you need to enter in section 1

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

In the journal we enter information on invoices that we issue to the customer for purchased goods, as well as for invoices within the framework of "reverse sale" (return of goods to the seller in case of customer refusal)

We reflect data on invoices received from the seller (executor), both on account of the shipped products, and on account of upcoming deliveries (invoices for advance payment). We also enter information about the invoices received from the customer as part of the "reverse implementation"

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

We reflect the data on invoices issued to buyers (purchasers), both on account of shipped products and on account of upcoming deliveries (invoices for advance payment). We also enter information about invoices issued to the customer for payment (including prepayment) and within the framework of "reverse sale"

We enter information on the invoices received from the customer in the journal:

· For the 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"

Specificity of logging by developers and freight forwarders

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

Nature of activity under the contract

What you need to enter in section 1

What you need to enter in section 2

An economic entity providing forwarding services on its own behalf

We enter information on the invoices that we issue to the consignor in the journal, subject to the purchase of services from third parties

We reflect data on invoices received from third parties:

· On the services of shippers;

Real estate developer acting on its own behalf

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

We enter information on accounts received from third parties in the journal:

· On services of contractors;

· In the amount of an advance payment for the upcoming provision of services.

Certification and submission of the journal of invoices to the IFTS

Based on 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 individual entrepreneur, then you sign the magazine with your own hand, and also enter information about the details of registration of the individual entrepreneur. If the document is drawn up in electronic form, then the signature is also imposed on it in electronic format (in the form of an EDS).

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

For those who are obliged to submit the magazine to the tax office, the deadline for submitting the document is set until the 20th of the next quarter (for the 3rd quarter of 2016 - until 20.10.16). Violation of the deadlines for filing reports provides for the imposition of a fine of 10,000 rubles.

Question - answer on the subject of invoices

Question: LLC "Marker" acts as an intermediary under an agreement with JSC "Faza": "Marker" on its own behalf purchases electrical materials for "Phase". On a monthly basis, "Phase" transfers to "Marker" remuneration in accordance with the agreement. Does Marker need to register invoices in the journal for the amount of remuneration issued?

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

Question: LLC "Slava" provides agency services under the concluded contracts. "Slava" did not fill out the journal of invoices, and the organization did not send the electronic form of the document for the 3rd quarter within the prescribed period (until 20.10.16). The journal was sent on 10/29/16. What liability is provided for LLC "Slava" in this case?

Answer: For violation of the deadline for submission of the magazine "Slava" will pay a fine of 10,000 rubles.

Question: SP Sergeev received from the supplier a corrected (corrective) invoice. In which column should the information on the account be reflected?

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 magazine.

One of the forms of documents used in calculating VAT is a register of received and issued invoices. We will tell you about who maintains such a magazine and the form in force in 2018 in our consultation.

Invoice Journal: Form

The form of the journal of accounting of issued and received invoices is given in Appendix No. 3

You can download a sample form in Excel format for the invoice journal here.

Invoice log: who hands over

Organizations and entrepreneurs with respect to the following business activities should keep a register of invoices in 2018:

activities in the interests of another person on the basis of commission agreements, agency agreements that provide for the sale or purchase of goods (works, services) on behalf of the commission agent (agent);
activities on the basis of transport forwarding agreements (when determining their income as remuneration in the performance of these agreements);
performing the functions of a developer.

It does not matter whether such persons are VAT taxpayers, persons exempted from the duties of a VAT taxpayer, or persons who are not VAT taxpayers (USN, UTII, ESHN, PSN apply).

Changes in the form of the invoice journal

Please note that since October 1, 2017, Government Decree No. 981 of August 19, 2017 has made changes both to the form of the invoice register and to the procedure for filling it out.

There are no changes in the form of the accounting journal of received invoices, but the form of the accounting journal of issued invoices has undergone changes. By the way, if earlier the consolidated name of columns 10-12 was “Information on intermediary activity indicated by the commission agent (agent), developer or technical customer”, now it is “Information from invoices received from sellers”. And if earlier these columns were filled only by commission agents (agents) when conducting business in the interests of another person on the basis of commission agreements, agency agreements, now in columns 10-12 information from invoices (customs declarations, applications for the import of goods and payment indirect taxes) received by the commission agent (agent), freight forwarder, developer or customer performing the functions of 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 a foreign person who is not registered with the tax authority.

The procedure for filling out the journal of invoices

How to fill out the register of invoices to the agent and other persons obliged to draw up it is indicated in the Rules given in Appendix No. 3 to the Government Decree No. 1137 dated 26.12.2011.

Deadline for filing the journal of accounting of invoices

The register of invoices is submitted to the Inspectorate of the Federal Tax Service in electronic form according to the established format no later than the 20th day of the month following the expired quarter (clause 5.2 of article 174 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service of 08.04.2015 No. GD-4-3 / [email protected]).

Invoice Log: Shelf Life

The invoice register, compiled on paper or in electronic form, is stored for at least 4 years from the date of the last entry (clause 13 of the Rules, approved by Government Decree No. 1137 of 26.12.2011).

Firms and individual entrepreneurs that use VAT during their work must certainly issue invoices to counterparties, which allow them to correctly determine which VAT can be used for deduction. These documents must be properly drawn up and taken into account in a timely manner, for which information about them is entered into a special journal.

Important! Invoices serve as the basis for presenting VAT for deductions, therefore, they are certainly constantly required to be sent to the Federal Tax Service, on the basis of which checks are carried out.

If the employees of the Federal Tax Service identify any errors or shortcomings, then it will not work for the taxpayer to refund VAT.

Documents that were issued or received by companies or individual entrepreneurs are certainly recorded in a special accounting log, as well as in. The accounting journal acts as a special register, so it is not allowed to contain any errors or omissions.

In PP No. 1137, the date and grounds for the introduction of this magazine are prescribed, and it is intended to fix invoices that are issued to buyers and other counterparties, as well as documents that were received by the company from various partners.

The structure of this document is presented in two parts, the first is intended for invoices that have been issued to other persons, and the second records the documents received.

What are the rules for keeping a log of received and issued invoices - see this video:

By whom and when the magazine is filled in, when is given

All companies that are VAT payers are obliged to keep this journal. It does not matter whether taxable transactions are applied during their work or not.

In 2017, a special change was introduced, according to which not all VAT payers are required to keep this specific journal. This need is canceled for many companies and private individuals, but developers, intermediary organizations and forwarders are an exception.

Important! It is not required to register for fees that are transferred in the execution of agency agreements, commission contracts and acts drawn up in relation to transport expeditions.

A correctly drawn up journal with all registered accounts must be handed over to the FTS branch by the 20th day of the month following the reporting quarter, which is indicated in Art. 174 NK. It is allowed to pass it both in writing and in electronic form.

What documents are subject to mandatory registration

Both incoming and outgoing invoices are registered. This takes into account the features:

The first part of the magazine is for the documents on display. They are certainly entered in chronological order, and you need to focus on the date when the invoice was made or issued.
The second part contains all received forms. They are also recorded in chronological order, for which the dates of their receipt by the company are taken into account.

The invoices, which are formed by developers, various intermediary companies or firms engaged in forwarding work, are certainly written in the document.

Form, structure and forms of the accounting journal

A special form is used for keeping a journal, which was created on the basis of PP No. 1137. Its structure is considered quite simple, as it consists of two parts:

Part 1, in which the issued documents are taken into account;
Part 2, designed to record all received documents.

Some organizations are required to enter only invoices in this journal. These include:

tax agents who do not need to pay VAT. you will find out what rights and obligations tax agents and taxpayers have;
banking and insurance companies;
numerous NPFs;
different exchanges or firms involved in the organization of trading activities;
professional traders working in the securities markets. Find out what is a registered security and what are its key features;
clearing companies;
Mutual funds.

A sample of filling out the accounting journal. Photo: www.glavbukh.ru

Important! It is allowed not to fill out the magazine for the above companies, if no invoices were issued for the quarter.

The PP # 1137 clearly states that the document must be filled out for each quarter. You can take a sample on different sites on the Internet, and it is also allowed to request it at the FTS department.

Journal compilation rules

The basic rules for the formation of this document include:

the first part is for the documents on display;
the second is used to record the received acts;
by all means, in the first part, it is necessary to register invoices issued for the sale of products or the transfer of it free of charge, for advance payments received from buyers and associated with the sale of goods, for example, fines;
the first part includes invoices issued for the return of goods that have already been registered, for construction and installation work on products or for personal use;
in addition, the first section includes invoices made by tax agents or appearing during the purchase of goods from foreign organizations, as well as those generated during the lease of various objects owned by the state or municipal authorities;
the second section contains information about invoices that were received during the return of goods and on purchased goods and products;
when filling out the second section, it is not necessary to indicate invoices issued by the company itself or presented by correction forms that are generated during the provision of various discounts;
additionally, it is not necessary to enter in the second part of the journal invoices issued by a tax agent or which are advance invoices of sellers;
it is not required to reflect data in the journal about different customs declarations, payments for the return of goods or about SRF, as well as about accounting certificates.

When filling out the document, the correct sequence of actions is taken into account:

when an invoice is issued, a specific number is assigned to this document, depending on the order in the journal;
data on the invoice is entered in the header of the document;
a copy of this paper is filed in the magazine;
if you need to charge a certain amount, then certainly the information is additionally entered in the Sales Book.

Important! During the maintenance of this document, it is necessary to adhere to a specific chronology, and the information from the counterparties must match.

How to avoid mistakes in the process of maintaining a document

In order to avoid mistakes in this important document, the peculiarities of its maintenance are taken into account:

it is only required if the company acts as an intermediary with the duty to work with VAT;
these magazines are prepared and transmitted to the Federal Tax Service on a quarterly basis;
it is advisable to keep a journal in electronic form;
entries are made in chronological order;
during the process, it is necessary to take into account the rules that are prescribed in the PP No. 1137;
verification must be subject to the prescribed codes of operations;
after each quarter, the magazine is certified by the head of the company.

Form of the journal of accounting of invoices.

If inconsistencies are revealed by the employees of the Federal Tax Service, it is highly likely that different penalties will be applied to the company, and the previously paid VAT will not be returned.

How long the log is kept

A correctly drawn up document must be kept at the enterprise for at least 4 years. This period begins from the day when the last entry was made in it.

Conclusion

Thus, every company that works with the creation of invoices must certainly keep a log of these documents. It consists of two large sections, and is also formed according to a special form established by law.

The possibility of returning VAT paid earlier depends on the correctness of maintaining and filling out the document.

Who is required to keep a log of invoices - see this video:

Organizations and individual entrepreneurs related to VAT must keep a journal of received and issued invoices. Who submits this magazine to the tax authorities in 2018? What form should I use to fill it out? How long does it take to submit the completed form to the IFTS? We will answer your questions.

Who should keep the invoice journal in 2018?

In 2018, the register of received and issued invoices should be formed by intermediaries. Who belongs to them? In short, these are companies and individual entrepreneurs working on their own behalf, but in the interests of third parties (that is, third-party firms). These intermediaries are:

commission agents (clause 1 of article 990 of the Civil Code);
agents (clause 1 of Art. 1005 of the Civil Code);
forwarders organizing the performance of services with the involvement of third parties, but they themselves are not involved in the transportation (clause 1 of Art. 801, Art. 805 of the Civil Code);
developers who organize construction with the involvement of contractors, but they themselves do not participate in the performance of contract work (Article 740 of the Civil Code).

Note that the taxation system does not matter. Even if an LLC or individual entrepreneur uses the simplified tax system and are intermediaries, they are required to fill out a journal of received and issued invoices in 2018. However, there are times when commissioners and agents need to keep an invoice journal. So, for example, if they sell goods to buyers on a special regime or to individuals, then they may not issue invoices to them. And if so, then there is no need to keep a magazine in 2018, but who submits the magazine to the IFTS and in what time frame? We will talk about this further.

Who submits the invoice journal in 2018: the rules

In 2018, intermediaries submit a journal with invoices to the Federal Tax Service Inspectorate, which they issue to buyers and receive from sellers as part of intermediary activities. Thus, the answer to the question "who hands over the magazine in 2018" is everyone who is obliged to keep it!

Having received the magazine, the tax authorities in 2018 will be able to control whether the VAT amounts charged, for example, by committees on the sale of goods, correspond to the tax amounts that buyers of these goods take for deduction. And vice versa - whether the amounts of deductions declared by the committees for the goods purchased for them correspond to the amounts of VAT that the sellers of these goods charged to the budget.

It is required to hand over the magazine to the IFTS no later than the 20th day of the month following the reporting quarter (clause 5.2 of article 174 of the Tax Code of the Russian Federation). This can only be done in electronic form via telecommunication channels (clause 5.2 of article 174 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia No. GD-4-3 / 5880 dated April 8, 2015). If you are a VAT payer or a VAT tax agent, then the magazine can be summarized “on paper”. Then it is not required to transfer it to the IFTS.

Here is a table with the due dates for the journal of received and issued invoices in 2018:

Invoice Journal Form 2018

The form (blank) of the journal is contained in Appendix No. 3 to the Decree of the Government of the Russian Federation No. 1137 dated December 26, 2011. The electronic format of the FTS journal is determined by order No. ММВ-7-6 / 93 dated March 4, 2015.

The main thing: a note to the accountant

the journal is kept only in those quarters when you issued or received invoices, acting in the interests of third parties. And only such invoices need to be registered in it, i.e. those for which you do not charge VAT yourself and do not accept for deduction. Do not register invoices for your remuneration in the journal (clause 1 (2) of the Journal Rules);
invoices issued by you when selling or purchasing goods (works, services) as an intermediary, register in part 1 of the journal as of the date of their compilation (clause 3 of the Rules for maintaining the journal);
invoices received by you as an intermediary in the purchase or sale of goods (works, services), write down in part 2 of the journal by the date of their compilation (clauses 3, 12 of the Rules for maintaining the journal);
if your company is a VAT payer or a VAT tax agent, include the information from the journal in Sec. 10 and 11 VAT declaration. It is not necessary to submit the magazine separately to the tax office (clauses 49, 50 of the Procedure for filling out a VAT return, Letter of the Federal Tax Service dated 08.04.2015 No. GD-4-3 / 5880).
if your company is neither a VAT payer, nor a VAT tax agent, then you must submit the invoice register to the Federal Tax Service Inspectorate no later than the 20th day of the month following the reporting quarter.

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