Line 1 “NF number”

When drawing up invoices by separate divisions (participant of the partnership or trustee), the code is added to the serial number through "/" separate division specified in the constituent documents (operation code, in accordance with the partnership agreement or trust management property).

Line 1 “SF date”

The date of preparation of the invoice must be no earlier than the date of preparation of the primary document.

Line 1a “Number and date of correction”

The line is filled in only if a corrected invoice is drawn up: the line indicates the serial number and date of correction.

Line 2 “Seller”

Full or abbreviated name of the seller, according to the constituent documents.

Line 2a “Address”

Seller's location address.

Line 3 “Consignor”

If the Seller and the Shipper are the same person, the entry “same” is entered. If the invoice is generated tax agent or to perform work (provide a service), a dash is placed in this line.

Line 4 “Consignee”

Full or abbreviated name, address, in accordance with the constituent documents. If the invoice is drawn up by a tax agent or for the performance of work (provision of a service), a dash is placed in this line.

Line 5 “To the payment and settlement document”

If an invoice is drawn up upon receipt of payment, partial payment for future deliveries using a non-cash form of payment, a dash is placed in this line.

Line 7 “Currency”

Digital code for OK currencies (Resolution of the State Standard of Russia dated December 25, 2000 N 405-st). If payment under the agreement is provided in rubles in an amount equivalent to a certain amount in foreign currency or cu, then the ruble and its code are indicated as the name of the currency. Important! In USD An invoice cannot be generated.

Column 2 “Unit of measurement”

Column 2 “Code”

Columns 2 and 2a are filled out in accordance with OK 015-94 (MK 002-97). "All-Russian classifier of units of measurement" (approved by Resolution of the State Standard of the Russian Federation dated December 26, 1994 N 366).

Column 3 “Quantity (volume)”

If there is no indicator, a dash is added. Upon receipt of payment or partial payment for future deliveries, a dash is placed.

Column 4 “Price (tariff) per unit of measurement”

If there is no indicator, a dash is added. Upon receipt of payment or partial payment for future deliveries, a dash is placed.

Column 6 “Including the amount of excise tax”

If there is no indicator, the entry “without excise tax” is made. Upon receipt of payment or partial payment for future deliveries, a dash is placed.

Column 7 " Tax rate»

For transactions specified in paragraph 5 of Article 168 Tax Code Russian Federation, the entry “excluding VAT” is made.

Column 8 “Amount of tax presented to the buyer”

For transactions listed in paragraph 5 of Article 168 of the Tax Code of the Russian Federation, an entry “without VAT” is made.

Column 10 “Country of origin”

Column 10 “Digital code”

Columns 10 and 10a are filled out in accordance with the OK of the world (MK (ISO 3166) 004-97) 025 - 2001.

Column 11 “Customs declaration number”

To be filled in if the country of origin is not Russia. Upon receipt of payment or partial payment for future deliveries, a dash is placed.

New rules for filling out an invoice (its paper form) are regulated by Government Decree No. 1137 dated December 26, 2011, which came into force in January 2012. This resolution approves the procedure for filling out invoices, the form of the document, the form of adjustment and corrected invoices, the form of the accounting journal and books of purchases and sales. Above we tried to provide a comprehensive example of filling out an invoice and also give full instructions to fill out an invoice according to the new rules.

Due to the fact that the Resolution was published in January 2012, the Letter of the Ministry of Finance of the Russian Federation dated January 31, 2012 No. 03-07-15/11 indicated that before the start of the next tax period, that is, until April 1, 2012, along with new forms, it was possible to use the old forms of the relevant documents, which were approved by Decree of the Government of the Russian Federation of December 2, 2000 N 914 “On approval of the Rules for maintaining logs of received and issued invoices, purchase books and sales books when calculating value added tax "

Correctly filling out an invoice is a guarantee of the opportunity to receive in a timely manner and in full tax deduction. Due to the fact that now the use of old forms of documents used in calculations of value added tax will be illegal, we recommend that you carefully familiarize yourself with the new forms of these documents and with a detailed example of filling out an invoice.

When delivering a completed service subject to VAT to the customer, the contractor is obliged to prepare an invoice in the form established by Resolution 1137. This Resolution was prepared by the Government of the Russian Federation and contains standard invoice forms (initial and adjustment), as well as registers intended for their accounting.

Why do the contractor and the customer need an invoice?

The invoice is necessary for both parties, so the contractor issues it in two copies with the same content.

The contractor enters the prepared document into the Sales Book using a registration entry, during which the details and indicators are transferred from the sales register to the columns of the Book. In the future, this information will be useful when preparing a VAT return and calculating the final amount of added tax to be transferred for the quarter.

For the customer, the invoice is more important if, of course, he is the payer of the added tax. Based on the s/f received from the contractor, the customer sends the amount of additional tax indicated in a separate column for deduction. Information from the received document is entered into the Purchase Book and is subsequently taken into account when calculating the final amount of VAT payable, reducing the added tax accrued on sales.

When should an invoice for services be issued?

At the initial stage of forming a relationship, the customer and the contractor sign a service agreement that defines the terms of the transaction. Upon provision of the service, the contractor reports to the customer by submitting a certificate of service provision.

The obligation to transfer an invoice for services performed must be fulfilled by the customer no later than the 5th day from the date of signing the act by the parties. Days are calculated in calendar days. Violation given period is not acceptable, while the date of the issued s/f may fall on any of the days of the allotted period.

An example of determining the deadline for issuing a s/f

It is not recommended to issue an invoice before signing the certificate of services rendered. If the s/f date is earlier than the date of the signed act, the tax office may consider this unlawful. At the same time arbitrage practice shows that legal disputes of this kind are resolved in favor of the payer, and the invoice is recognized as correct and confirming the right to a tax deduction.

If the service agreement does not provide for the execution of acts in connection with the long-term provision of services, for example, rent or security, then the invoice must be transferred to the customer within 5 days after the end of the quarter or month in which this service was provided.

Method of transferring the invoice to the contractor

Russian legislation allows you to draw up a s/f in electronic or paper form.

The electronic form is available when both parties to the contractual relationship are connected to the Operator providing services of this kind. The contractor and the customer must have the necessary technical equipment for the electronic transmission and acceptance of documents via TCS. The parties need to have enhanced qualified electronic signature for certification of documents. In addition, the parties need to draw up and sign a written agreement that the exchange of invoices will be carried out in in electronic format. If all these conditions are met, then invoices can be transmitted electronically. They can also be corrected and adjusted through TKS, which is much faster and more convenient.

The paper form is available to everyone. If the parties use paper exchange of documents, then the contractor must prepare an invoice in two copies. The first one, signed by the chief accountant and manager, will be handed over to the customer for use in refunding the tax. The second will be registered in the performer's Sales Book and sent for storage.

Sample of filling out an invoice for services

For registration, you should use the form from Resolution No. 1137 of December 26, 2011.

In general, the procedure for filling out the fields of an invoice for services provided is similar to the case of shipment of goods, however, there are some peculiarities in the design of individual lines and columns.

Filling out s/f lines for services

Line number	Information to fill out
1	Number and date. The number must correspond to the current numbering, which the company can develop independently for its convenience. Usually the numbering is continuous in order from the beginning of the year, quarter or month, depending on the number of documents drawn up. The digital number can be supplemented letter designations or signs. Date - the day the document is issued, must fall within the period allotted for the transfer of the contract for services (5 days from the date of signing the act or 5 days from the end of the month or quarter of service provision, if the act is not signed).
1a	Correction number and date. The line is drawn up with minor adjustments to the original s/f with errors. Number – corresponds to the serial number of the corrections. Date – the actual day of their entry.
2, 2a, 2b	Details of the service provider, including: Name of the legal entity (full or abbreviated) or full name of the individual entrepreneur; The address indicated when opening a company; Checkpoint for legal entities.
3	Shipper's details. The filling rules allow the service provider not to fill out the field by putting a dash in it. However, according to tax authority, if the contractor writes information about the shipper in this field, this will not be a violation.
4	Details of the consignee. For services provided, the field is also not filled in.
5	Data about payment document, confirming payment. This field is filled in only when paying for services in advance, after receiving which the s/f must be transferred to the customer within five days.
6, 6a, 6b	Customer details, including: Name; Address; Filling out the fields is carried out similarly to 2, 2a and 2b.
7	Currency in which the payment is made – name and code according to the corresponding classifier. For example, the Russian ruble corresponds to code 643. If the price is in USD and the payment is made in Russian rubles, then the payment currency is indicated.

Filling out table columns

Column number	Information to fill out
1	The name of the services as they are specified in the contract. The description must be comprehensive in order to identify the type of service provided. Detailed details are not required, but the content of this field should provide a clear, single answer about what kind of service was provided by this contractor.
2 and 2a	The unit of measurement and its OKEI code for services must be filled out while the following conditions are met: The price in the contract is stated per unit of measurement, and not the total price for the entire service; This unit of measurement is included in the corresponding classifier (first or second sections). In other situations, dashes are placed in the columns.
3	Quantity, volume - if there are dashes in columns 2 and 2a, then they are placed in this field. Otherwise, the number of services is indicated in accordance with the specified unit of measurement.
4	Price per unit – is entered if this price is specified in the contract and columns 2 and 2a of the invoice table are filled out. Otherwise, the columns are crossed out.
5	Total cost for each item in general, tax in given cost does not turn on.
6	The wording “without excise tax” is written. It is possible to put a dash, this will not be an obstacle to deduction, but it would be more correct to write the specified phrase.
7	VAT rate.
8	Tax amount = cost multiplied by rate.
9	Cost with tax.
10 and 10a	The columns are crossed out.
11	Dashes are also included. The last three columns are filled in only for imported goods; they are not filled in for services provided.

Invoice for advance payment for services

When receiving an advance amount from the customer for services that will be provided as payment, the contractor must, within five days, fill out a s/f in which the following fields are not filled in:

• Lines 3 and 4, where the details of the shipper and consignee are indicated;
• 2, 2a, 3, 4 columns - information about the unit of measurement, its price and quantity;
• 5 gr. – cost without tax;
• 6 gr. – the amount of excise tax;
• 10, 10a and 11 – information about imported goods.

These fields should not be left empty; they must be filled in with dashes. The absence of dashes will not result in non-acceptance of the tax invoice, but in such a situation it is possible that incorrect data may be entered illegally into empty fields.

In column 6, it is better to write “without excise tax” instead of a dash.

In what cases can the Federal Tax Service refuse a deduction?

When receiving an invoice from the contractor, the customer should check the presence of all required details and the accuracy of their reflection.

The absence or incorrect indication of some details in the s/f may result in the tax authorities refusing a deduction.

For example, errors in writing the TIN and KPP of the parties are grounds for non-acceptance of the s/f.

Also a serious mistake would be the incorrect spelling of the payment currency or its code.

A tax refund will be refused if it is impossible to accurately identify the services declared by the contractor. Services must not only be named, there must be an indication of a document defining the procedure for providing, performing or delivering these services. The detail must be sufficient to correctly determine the type of services and their nature.

Examples of wording for service names:

• repair work according to act No. 12 dated 09/01/2016;
• accounting support services under contract No. 1 dated 02/01/2016;
• market research services building materials for April – June 2016.

In our article you will find a sample of a completed invoice for 2018, as well as information about what has changed in the form. In the article you can download a sample invoice - 2018.

How has the invoice changed since 2018?

As before, this document is issued only by VAT payers. Simplifiers, imputators, individual entrepreneurs on a patent are exempt from this obligation (with rare exceptions).

The invoice in 2018 has the following differences:

• the column “Identifier” appeared in the header of the form government contract, contract (agreement) – this field is filled in if such data is available;
• V tabular part invoice, a new column “Product Type Code” has been introduced, which is filled in only if the document is issued when exporting goods to Armenia, Belarus, Kazakhstan or Kyrgyzstan;
• The name of the column with customs declaration data has been changed - the word registration has been added before the word number;
• The field for signature by an individual entrepreneur has been supplemented with the words “or other authorized person” - if there is a notarized power of attorney, the person representing the interests of the individual entrepreneur can sign the document.

Current sample of filling out an invoice in 2018

The new invoice form has been amended thanks to Decree of the Government of the Russian Federation dated August 19, 2017 No. 981. In our article, you can download a sample 2018 invoice for free in Excel for an invoice valid since 2018.

According to the letter of the Federal Tax Service of Russia dated 09/06/2017 No. SD-4-3/17731@, officials allow the storage of second copies in electronic form, regardless of whether the buyer’s copy is written out on paper or also transmitted electronically.

Sample invoice 2018 free download

On our website you can download a new sample invoice 2018 in Excel for free. The document was drawn up for the sale of confectionery products within Russia.

Sample invoice 2018 in Excel free download

Sample invoice in Word format free download

Blank in 2018

On the Internet, when you request a 2018 invoice form, they still offer the forms that were in effect in 2017. On our website you can, active since 2018.

2017

From July 1, 2017, the invoice form will change. See sample and form below. In the new line 8 “Identifier of the state contract, agreement (agreement)” from July 1, 2017, it is necessary to indicate the identifier of the state contract for the supply of goods (performance of work, provision of services), agreement (agreement) on the provision of federal budget legal entity subsidies, budget investments, contributions to authorized capital.

Since 2017, registration certificates have not been issued. Instead of details of the certificate of state registration this individual entrepreneur and enter data from the Unified State Register of Entrepreneurs (USRIP) Record Sheet in form No. P60009.

General requirements

An invoice is the only document on which you can claim a VAT deduction (clause 1 of Article 172 of the Tax Code of the Russian Federation). A cash receipt with the VAT amount allocated will not work.

The Federal Tax Service launched the service “checking the correctness of filling in invoices” in test mode

An invoice can be issued even for transactions not subject to VAT (for example, under the simplified tax system). After all, the Tax Code gives the right not to draw up a tax return, but it also does not prohibit it, you just need to enter “Without VAT” (letter dated November 7, 2016 No. 03-07-14/64908).

There is no need to include transportation services in the invoice for goods (Letter of the Ministry of Finance dated April 13, 2016 No. 03-07-09/21127).

If you need to cancel an invoice (for example, the document was issued prematurely), then the customer needs to write a letter stating that the invoice was issued incorrectly. To cancel an entry in an (adjustment) invoice, you must use new pages in the purchase ledger for the quarter in which you made the incorrect entry. (letter dated December 26, 2016 No. 03-07-09/77996).

Invoices must be issued within 5 business days of shipment or service. The day of shipment is also included in this period (letter of the Ministry of Finance dated October 18, 2018 No. 03-07-14/74899).

If prepayment and shipment of goods occur within 5 calendar days, i.e. happen in one taxable period, then the seller may not issue an invoice for the advance payment (Ministry of Finance of Russia in letter dated November 10, 2016 No. 03-07-14/65759).

To calculate VAT from suppliers and buyers different approaches. The supplier charges VAT on the dates when all advances are received and shipment occurs. The buyer reflects VAT on the dates specified in the invoices (you can also reflect invoices of the reporting quarter received after the end of the quarter but before filing the declaration).

Replace the primary with an error with a new one prohibited by the accounting law. Corrections need to be made. (letter of the Ministry of Finance dated October 23, 2017 No. 03-03-10/69280).

Electronic

The invoice must be issued either in both electronic form or in paper form. It is unacceptable for one person to have an electronic copy and another to have a paper copy.

Blank form

Advance invoice. For the absence of an advance invoice, inspectors can fine the company 10 thousand rubles. If these documents were not completed for two or more quarters - 30 thousand rubles. If the seller ships the goods within 5 days, then an advance invoice is not issued (clause 3 of Article 168 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated January 18, 2017 No. 03-07-09/1695).

You can automate the process using . 30 days there are free, you can generate documents during this time. Generate and report VAT via the Internet.

How should separate units issue?

Separate companies must issue invoices on behalf of the parent organization and, at the same time, indicate their KPP in line 2b “TIN/KPP of the seller” (Letter of the Ministry of Finance dated May 18, 2017 No. 03-07-09/30038).

Line 1 “SF date”

The date of preparation of the invoice must be no earlier than the date of preparation of the primary document.

Line 1a “Number and date of correction”

The line is filled in only if a corrected invoice is drawn up: the line indicates the serial number and date of correction. If corrections are not made to the invoice, then a dash is placed in this line.

Line 2 “Seller”

Based on the constituent documents, enter the abbreviated or full name of the legal entity - the seller, for an individual entrepreneur - full name.

Line 2a “Address”

Based on the constituent documents, the location of the legal entity - the seller is entered; for an individual entrepreneur - the place of residence. From October 1, 2017, the address must be taken from the Unified State Register of Individual Entrepreneurs or the Unified State Register of Legal Entities (), and not from the constituent documents. By the way, the address can be abbreviated as “street.” "G." etc. (letter of the Ministry of Finance dated October 20, 2017 No. 03-07-14/68778).

Line 2b “TIN/KPP of the seller”

Enter an identification number taxpayer, as well as a code explaining the reason for registration of the taxpayer-seller

Line 3 “Consignor”

If the Seller and the Shipper are the same person, the entry "same" is entered. If the invoice is drawn up by a tax agent or for the performance of work (provision of a service), a dash is placed in this line.

Line 4 “Consignee”

Full or abbreviated name, address, in accordance with the constituent documents. If the invoice is drawn up by a tax agent or for the performance of work (provision of a service), a dash is placed in this line.

Employees who signed the invoice can indicate their positions on them. By the way, the address can be abbreviated as “street.” "G." etc. (letter of the Ministry of Finance dated October 20, 2017 No. 03-07-14/68778).

Line 5 “To the payment and settlement document”

If an invoice is drawn up upon receipt of payment, partial payment for future deliveries using a non-cash form of payment, a dash is placed in this line.

Line 7 “Currency”

Digital code for OK currencies (Resolution of the State Standard of Russia dated December 25, 2000 N 405-st). If payment under the agreement is provided in rubles in an amount equivalent to a certain amount in foreign currency or cu, then the ruble and its code 643 are indicated as the name of the currency. Important! In USD An invoice cannot be generated. Euro-978, US dollar - 840

IN new line 8 “Identifier of government contract, agreement (agreement)” from July 1, 2017, it is necessary to indicate the identifier of the state contract for the supply of goods (performance of work, provision of services), agreement (agreement) on the provision of subsidies from the federal budget to a legal entity, budget investments, contributions to the authorized capital. If you do not have information about the identifier, then the line can be left empty (letter of the Ministry of Finance of Russia dated 09/08/2017 No. 03-07-09/57870).

Graphs:

Column 1 “Product name”

Enter the name of the goods (shipped or supplied), a description of the services provided or work performed, and the transferred property rights. If partial or full payment has been received for the upcoming delivery of goods (provision of services, performance of work), transfer of property rights, then write the name of the goods supplied, a description of services and work, and property rights. A name in a foreign language is not allowed (letter of the Federal Tax Service dated December 10, 2004 No. 03-1-08/2472/16). Although the Ministry of Finance believes that the Name of the product may be in a foreign language (Letter of the Ministry of Finance of the Russian Federation dated May 18, 2017 No. 03-01-15/30422) it is better to translate into Russian.

Column 1a “Product type code”

From October 1, 2017. Fill out only those companies that export (export) goods to Belarus, Kazakhstan, Armenia or Kyrgyzstan (Resolution No. 981 dated August 19, 2017).

Column 2 “Code”

Columns 2 and 2a are filled out in accordance with OK 015-94 (MK 002-97). "All-Russian classifier of units of measurement" (approved by Resolution of the State Standard of the Russian Federation dated December 26, 1994 N 366).

Column 2a “Unit of measurement”

Column 3 “Quantity (volume)”

If there is no indicator, a dash is added. Upon receipt of payment or partial payment for future deliveries, a dash is placed.

Column 4 “Price (tariff) per unit of measurement”

If there is no indicator, a dash is added. Upon receipt of payment or partial payment for future deliveries, a dash is placed.

Column 5 “Cost of goods”

Column 3 multiplied by column 4.

Column 6 “Including the amount of excise tax”

If there is no indicator, the entry “without excise tax” is made. Upon receipt of payment or partial payment for future deliveries, a dash is placed.

Column 7 “Tax rate”

You can automate the process using . 30 days there are free, you can generate documents during this time. Generate and report VAT via the Internet.

Column 8 “Amount of tax presented to the buyer”. The VAT amount cannot be written rounded here. Need with pennies.

Column 5 multiplied by column 7. For transactions listed in paragraph 5 of Article 168 of the Tax Code of the Russian Federation, an entry “without VAT” is made.

Column 9 “Cost of goods (work, services), property rights with tax - total” The VAT amount cannot be written rounded here. Need with pennies.

Sum of columns 5 and 8.

Column 10 “Country of origin”

To be filled in if the country of origin is not Russia. Upon receipt of payment or partial payment for future deliveries, a dash is placed. Filled out in accordance with the All-Russian Classifier of Countries of the World.

Column 10 “Digital code”

Columns 10 and 10a are filled out in accordance with the OK of the world (MK (ISO 3166) 004-97) 025 - 2001.

Column 11 “Customs declaration number”

To be filled in if the country of origin is not Russia. Upon receipt of payment or partial payment for future deliveries, a dash is placed.

Rules for filling out an invoice used when calculating value added tax (show/hide)

II. Rules for filling out an invoice used when calculating value added tax

1. The lines indicate:

Adjustment invoice

Download the blank form of the adjustment invoice new form 2016-2017 32 kb. Excel (xls).

Download a blank form for an adjustment invoice, new form from July 1, 2017 38 kb. Excel (xls).

Suspicious for the tax authorities

Tax authorities can deduct expenses or deductions based on the following signs:

• Product prices are too low or too high.
• The truck transported more goods than it could according to its technical passport.
• Goods are transported via inappropriate routes.
• Contractor/seller/buyer employees did not show up to the transaction/site when required.
• The organization has prepared documents for verification for its counterparty (indicates that the organizations are interdependent).
• The organization has prepared too many documents (suspicious).

Approved by Decree of the Government of the Russian Federation dated August 19, 2017 No. 981 new form invoices: download form for 2019 year can be found on this page. It's free. We will also list here those added in 2017 required details.

Let us remind you that the document is issued by the seller to the buyer upon release of inventory items. Based on a correctly executed invoice, VAT is accepted for deduction or refund.

From January 1, 2019, you need to fill out the invoice in a new way. This is due to an increase in the VAT rate.

Filling example

The invoice form must be completed by all VAT payers. Based on the document, the tax is deducted or reimbursed. When using the simplified tax system, you do not need to issue an invoice.

The document is prepared in two copies - for each of the parties to the transaction - and certified by the supplier. The seller who released the inventory must download the form and fill it out. You can use both paper and electronic media.

Instead of an invoice, you can use a universal transfer document (UDD). Be careful: the standard for formatting this document also changed in 2017. If you are more accustomed to working with invoices, you don’t have to change your usual practice: using UPD does not limit or cancel it.

New mandatory invoice details in 2019

New fields have appeared in the invoice form to indicate the necessary details. You need to write in them:

• Identifier of the government contract, agreement (agreement) - in line 8.
• Product type code - in column 1a.
• The registration number of the customs declaration is in column 11 (it used to indicate a serial number).
• Tax rate - in column 7 (instead of the usual rate of 18%, indicate 20%; instead of the estimated rate of 18/118, indicate 20/120)

The new invoice form in 2019 must contain these fields. But filling them out is only necessary if you have the appropriate data. We explained in detail who and what needs to be included in them.

Also, a new field has appeared in the document in which an authorized person can sign instead of an individual entrepreneur.

Other requirements for invoices in 2019

The rules for issuing invoices in 2019 are the same as at the end of last year:

• From October 1, 2017, a strict requirement for the addresses of the seller and buyer is in force: now they must be indicated in accordance with the Unified State Register of Legal Entities. This means that the addresses are given in full on the new invoice form. If previously it was possible to confine oneself to an abbreviated entry, now this threatens the deprivation of a tax deduction.
• From October 1, 2017, new storage rules apply. Now documents must be stored in chronological order, by date of issue or receipt, for the relevant period. The storage period has not changed - invoices are still required to be stored for at least four years.

If you do not know how to fill out an invoice, a sample form can be viewed and downloaded

How to download and fill out an invoice form in a few minutes?

Using the MyWarehouse service allows you to do this even without knowledge accounting and special terminology. You can download the invoice form in a few seconds and fill it out in a couple of minutes. Each stage of working with the document is accompanied by appropriate comments and recommendations. Explanatory information is attached to the forms.

This allows:

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