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

Appendix No. 3
to the resolution
Governments Russian Federation
dated December 26, 2011 No. 1137

Accounting journal rules
received and issued invoices

1. A log book for received and issued invoices used in calculations for value added tax (hereinafter referred to as invoices, accounting log) is maintained by value added tax taxpayers, including acting tax agents, for each tax period on the hard copy either electronically. The journal consists of two parts - part 1 "Issued invoices" (hereinafter - part 1 of the accounting journal) and part 2 "Received invoices" (hereinafter - part 2 of the accounting journal).

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

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

Invoices (including corrected, corrected ones) received on paper or in electronic form are subject to single registration in chronological order in part 2 of the accounting journal by the date of their receipt.

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

Invoice journal 2016

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

5. The logbook shall indicate:

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

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

c) the tax period for which the accounting journal was drawn up.

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

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

a) invoices (including corrected ones) drawn up:

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

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

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

13. An organization that sells (acquires) goods (works, services), property rights through its separate subdivisionsif these divisions, on behalf of the organization, issue invoices (including corrective ones) to buyers (receive from sellers), corrected invoices (including corrective ones), keep an accounting log for the organization in accordance with this document.

An accounting journal drawn up on paper is signed by the head of the organization (his authorized person) before the 20th day of the month following the expired tax period, or individual entrepreneur, laced up, its pages are numbered. In this case, the pages of the accounting journal compiled by the organization are sealed with the seal of this organization.

An electronic logbook for the tax period is signed electronically digitally signed the head of the organization (his authorized person), an individual entrepreneur when transferring the accounting journal to the tax authority in the cases provided for by the Tax Code of the Russian Federation.

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

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

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

15. The following documents, which are not registered in the logbook, are subject to storage for the period provided for in paragraph 13 of this document:

a) documents received:

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

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

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

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

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

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

According to clause 5 of Resolution No. 914 in the accounting log of the buyer's importer when importing goods to customs territory The Russian Federation must keep cargo customs declarations or their copies, certified in accordance with the established procedure, and payment documents.

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

Register of received and issued invoices who submits in 2018

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

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

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

Log of received invoices (form)

Sample registration journal
received invoices

The accounting journal of issued invoices 2019 is filled in by commission agents and agents. They are intermediaries who act on their own behalf instead of other people. The journal is filled in every time a new document appears that requires accounting.

What invoices require registration? We list:

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

Payment documents that the customer must pay in order to pay the intermediary for the work are not registered anywhere, except for the tax return, which can then be used to track this payment. Every quarter, the 2019 invoice accounting journal is filled in. Who hands over -. The deadline for delivery to the IFTS is until the 20th of the month following the reporting quarter.

The document can be maintained in two ways: in paper or electronic form. But it is rented only in electronic form. This is indicated in clause 5.2 of Art. 174 of the Tax Code of the Russian Federation. The filling takes place in chronological order. Errors are not allowed.

In the first part of the document, the following columns are filled in:

  1. Record number.
  2. Discharge date.
  3. Operation code.
  4. Invoice number and date.
  5. Correction number and date.
  6. Invoice number and date, if corrective.
  7. Number and date of its correction.
  8. TIN / KPP of the buyer.
  9. Name and TIN / KPP of the seller.
  10. Invoice number and date (indicated from the fourth column).
  11. The name of the currency, its code.
  12. The cost of services or goods. VAT.
  13. The difference in value on the adjustment account in the event of a decrease.
  14. In case of increase.
  15. When increasing.

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

The second part of the journal indicates:

  1. Record number.
  2. Date of receiving.
  3. Exposure method code.
  4. Operation type code.
  5. Account number.
  6. Date of its compilation.
  7. Account number, if corrective.
  8. Its date.
  9. Correction number.
  10. Its date.
  11. Seller name. His TIN / KPP.
  12. Currency name and code.
  13. The cost of goods or works.
  14. Including VAT.
  15. The difference in value in case of reduction. In case of increase.
  16. The difference in VAT in the same case with a decrease.
  17. When increasing.

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

The register of issued invoices in 2019 was approved in 2011 by the Decree of the Government of the Russian Federation No. 1137 dated 26.12.2011. It contains information about all invoices issued and received from counterparties of the institution. Until 2015, this tax register was submitted by all institutions paying value added tax.

Who is obliged to lead

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

Thus, the list of persons providing the 2019 invoice log, who submits the document to the territorial IFTS, is limited to intermediaries of agents, subagents, commission agents, subcommissioners, as well as developers who use various contractors in the process. Are obliged to keep a journal of ZhSF and freight forwarders who provide services, involving third parties (PP RF No. 1137 as amended on 01.10.2017).

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

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

Form of the journal of accounting of invoices

Basic filling rules

The rules for filling out the journal are fixed in the RF PP No. 1137. The register is filled in by persons obliged to provide it on a quarterly basis and submitted to the IFTS before the 20th day of the month following the reporting period.

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

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

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

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

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

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

For each invoice, the following information is entered:

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

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

 

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