Government of the Russian Federation of 19.08 n 981. Added a new column "Product type code"

20.05.2020

The last time the form of the invoice was changed relatively recently - from July 1, 2017. Decree of the Government of the Russian Federation dated May 25, 2017 No. 625 then made changes to the forms of the invoice and the corrective invoice. From July 1, 2017, the invoice form was supplemented with line 8 “Identifier government contract, contracts (agreements). The corrective invoice, in turn, was supplemented with a new line 5 with the same name.

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

PROVIDED A BOX FOR THE SIGNATURE OF THE AUTHORIZED PERSON

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

THE TITLE OF BOX 11 IS CLARIFIED

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

COLUMN 8 IS BROUGHT IN ACCORDANCE WITH THE RULES

As we have 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 there will be a clarification about the need to fill it out if you have a government contract identifier. This change is technical, because the rules for filling out an invoice already provide for this.

THE SELLER'S ADDRESS SHOULD BE INCLUDED IN ACCORDANCE WITH THE USRLE OR EGRIP

From 10/01/2017, changes have been made to the procedure for filling out line 2a of the invoice. Currently, this line indicates the location of the seller-organization in accordance with founding documents or place of residence of the seller-IP. From 10/01/17, line 2a will need to indicate the address of legal entities specified in the Unified State Register of Legal Entities, or place of residence individual entrepreneur specified in the USRIP. You can check the address in the register on the official website of the Federal Tax Service using a special service.

New invoices from October 1, 2017 sample filling, form: How to fill out invoices from October 1

The rules for filling out invoices have also changed, the main ones include the following:

The new procedure for filling in the seller's address in line "2a" provides that from October 1 it must be indicated in accordance with the Unified State Register of Legal Entities for legal entities, or the EGRIP for individual entrepreneurs. Today, this line is filled in in accordance with the location of the company, or at the place of residence of the individual entrepreneur.

The rules for filling out a new invoice from October 1 have been supplemented with points for forwarders, developers or customers with the functions of a developer who purchase goods on their own behalf from one or more sellers.
By organizing transportation by third parties, the freight forwarder can draw up consolidated invoices. When issuing them, forwarders indicate in line 1 the number and date of compilation according to their own chronology, and can also enter their data, and not third parties, in lines 2 "Seller", 2a "Address" and 2b "TIN / KPP". The name of the goods is indicated by the freight forwarder in separate positions for each seller (column 1).

Developers (customers with the functions of a developer) indicate in separate positions column 1 of the name of construction and installation works, goods, services, from invoices issued to them by sellers.

The change in the invoice from October 1, 2017 also affected the issuance of adjustment invoices. Now you can add lines and columns to them, including for entering details primary document. In this case, the approved form of the adjustment invoice must be observed.

The Russian LLC Tekhnologiya shipped its products to Kazakhstan - lathes (TN VED code 8458 11 200 9) in the amount of 10 pieces. The price of one machine is 120,000 rubles. The VAT rate is 0% (clause 1, clause 1, article 164 of the Tax Code of the Russian Federation).

In this case, we will indicate the TN VED code in the new column “1a”, and we do not indicate the registration number of the customs declaration in column 11, since the country of origin of the goods is the Russian Federation. The rest of the invoice is completed as usual.

New forms of invoices have been issued as amended by Decree of the Government of the Russian Federation of August 19, 2017 No. 981.

This is the second update of invoice forms in 2017.

In this delivery, the forms of 4 documents Invoice, invoice, waybill, act in MS Excel format and in LibreOffice (OpenOffice) format are updated.

Also, 2 more versions of the invoice form have been updated: a separate form in Excel and a form in HTML format.

The forms of the Universal Transfer Document (UPD) have also been updated.

Description of new forms.

Invoice, Invoice, Invoice, Act - Excel 2017

This is a variant of the form in which 4 documents are formed at once: an invoice for payment, an invoice, a consignment note TORG-12, an act of acceptance of work (services). Documents are generated simultaneously on different sheets in one Excel workbook. To use the form, the MS Office package must be installed and activated on the computer, starting with version 2003. The Starter version is not suitable.

After the formation of documents in the Torg-12 invoice, the document is divided into pages and page amounts are calculated for it. On some computers, this may cause a delay in the generation of documents. To disable the calculation of page amounts, you need to remove the call ex.Run("CalcItogi") in the form, and in the plat7.xls template, in the sheet properties for Torg-12, remove through lines.

The form is available for the order invoice and in the section retail.

Invoice, Invoice, Invoice LibreOffice 2017

These forms require the free LibreOffice or OpenOffice package to be installed on your computer. 4 documents are generated at once: an invoice for payment, an invoice, a consignment note TORG-12, an act of acceptance of works (services). Documents are formed simultaneously on different sheets.

The form is available for an order invoice and in the retail section, as well as for printing incoming documents on behalf of the supplier.

Invoice 2017 Excel

This invoice form in Excel is for an order invoice.

Invoice 2017 html

This is a lightweight html invoice form. It is opened by the VVSHTML.EXE utility, which has been supplied with the program since 2013.

This form is formed faster option for Excel and does not require MS Office to be installed on the computer. Before printing, the document can be edited. Supports saving the document in PDF format.

UPD 2017 (Universal transfer document)

The document can replace the invoice, waybill TORG-12, waybill. You can print this form in the invoicing window for orders and for retail sales.

Add new printing forms to our program is simple. Registered users of the program receive new printed forms of documents and reports by E-Mail. If you have purchased our program and you do not receive updates by e-mail, then .

About the new in the rules for filling in invoices, books of purchases, sales, invoice accounting journal

The procedure for registration of primary accounting documents or documents containing summary (consolidated) data on transactions made during the calendar month (quarter) in the sale of goods (works, services) to persons who are not VAT payers, and to payers exempted from the performance of relevant duties, if they fail to issue invoices.

A procedure for registering these documents with an increase or decrease in the cost of shipped goods (works, services) has been introduced

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 N 981

The code of the type of goods in the adjustment invoice will need to be indicated in column 1b. 2. By the end of November 2020, it is planned to change the form and rules for maintaining the book of purchases and sales, the journal of invoices. Support for new invoices in 1C:Enterprise solutions 1C configurations: Changes in the form and rules for keeping a book of purchases and sales, a journal of accounting for invoices. The procedure for obtaining updates can independently download configuration and platform updates from the site technical support 1С https://releases.

Is it possible to indicate on lines 2a and 6a of the invoice the address of the company with abbreviations for the words "city", "street"?

Do I need to exclude the phrase Russian Federation from the address from the invoice, indicating only the postal code, district, city, street and house number? On this issue, we adhere to the following position: The address of the taxpayer and the buyer is one of the mandatory details of the invoice, which is the basis for accepting the VAT amounts presented to the buyer by the seller for deduction (Article 169 of the Tax Code of the Russian Federation). From October 1, 2020, the changes introduced by the Decree of the Government of the Russian Federation dated 19.

Decree of the Government of the Russian Federation No. 981 dated 19.08.2019

- When importing goods from countries that are not members of the EAEU, in column 15 you need to indicate the cost as in accounting;

- When registering in the book of purchases of invoices for prepayment, it will not be necessary to mark "partial payment". The requirement for this will be removed from the rules;

- It will be possible to enter advance invoices in the purchase book for non-cash payments, since the ban on doing this will be canceled. This means that now there will be no claims from the tax authorities for deductions under such documents;

Although the clarifications are minor, the form will need to be updated by ALL taxpayers.

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Copying site materials without the written permission of the author is prohibited. When publishing, an active link to the author is required

The column "registration number of the customs declaration" has been added to the sales book. The order of its filling is determined.

Legislative base of the Russian Federation

N 981 2. Subsidies are provided to co-finance the expenditure obligations of subjects Russian Federation related to the implementation of measures to assist organizations operating in the territory of the specified constituent entities of the Russian Federation, in order to upgrade the rolling stock with buses running on gas motor fuel, trams and trolleybuses produced in the territory of the states - participants of the Common Economic Space, with the exception of the Republic of Kazakhstan (hereinafter respectively - buses, trams, trolleybuses), as well as for the purchase of the specified rolling stock by the constituent entities of the Russian Federation (hereinafter, respectively - measures to update the rolling stock, vehicles).

The Government of the Russian Federation decides:

1. Approve the attached changes that are made to the acts of the Government of the Russian Federation.

2. Recognize as invalid subparagraph "b", paragraphs two and three of subparagraph "c" of paragraph 1 of the changes that are made to the Decree of the Government of the Russian Federation of December 26, 2011 N 1137, approved by the Decree of the Government of the Russian Federation of May 28, 2013 N 446 "On Amendments to the Decree of the Government of the Russian Federation of December 26, 2011 N 1137" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2013, N 22, Art. 2826).

3. This Resolution shall enter into force after one month from the date of its official publication and not earlier than the 1st day of the next tax period for value added tax.

APPROVED
Government Decree
Russian Federation
dated August 19, 2017 N 981

Changes that are made to the acts of the Government of the Russian Federation

1. Decree of the Government of the Russian Federation of December 26, 2011 N 1137 "On the forms and rules for filling out (maintaining) documents used in the calculation of value added tax" (Collected Legislation of the Russian Federation, 2012, N 3, art. 417; 2013, N 22, item 2826; N 44, item 5753; 2014, N 32, item 4508; N 50, item 7071; 2017, N 23, item 3324):

a) point 3 shall be stated in the following wording:

"3. The federal executive body authorized for control and supervision in the field of taxes and fees shall approve the codes for the types of value-added tax transactions necessary for maintaining the purchase book, an additional sheet to it, and the sales book used in the calculation of value-added tax , an additional sheet to it, as well as a register of received and issued invoices. ";

b) in Appendix No. 1 to the said resolution:

Section I shall be amended as follows:

I. Form of the invoice used in the calculation of value added tax

INVOICE N _ from "" __________________ (1)

CORRECTION N _ from "" _____________________ (1a)

Seller _____________________________________________________________ (2)

Address ________________________________________________________________ (2a)

TIN / KPP of the seller _____________________________________________________ (2b)

Shipper and address _______________________________________________ (3)

Consignee and his address __________________________________________ (4)

To payment and settlement document N _________ dated _______________________ (5)

Buyer ___________________________________________________________ (6)

Address ________________________________________________________________ (6а)

TIN / KPP of the buyer ___________________________________________________ (6b)

Currency: name, code _____________________________________________ (7)

Identifier of the state contract, contract (agreement) (if any) ____________________(8)

Name of goods (description of work performed, services rendered), property right

Product type code

unit of measurement

Quantity (volume)

Price (tariff) per unit of measurement

Cost of goods (works, services), property rights without tax - total

including excise tax

tax rate

The amount of tax charged to the buyer

Cost of goods (works, services), property rights with tax - total

Country of origin of goods

Registration number of the customs declaration

the code

symbol (national)

digital code

short title

10a

Total payable

in section II:

in paragraph 1:

subparagraph "a" shall be supplemented with the following paragraph:

"In the event that a freight forwarder, developer or customer acting as a developer acquires from one or more sellers of goods (works, services), property rights on its own behalf, the invoice drawn up by the forwarder, developer or customer performing the functions of a developer shall indicate the number and the date of the invoice in accordance with his individual chronology of the invoice;";

subparagraph "c" shall be supplemented with the following paragraph:

"When drawing up an invoice by a forwarding agent, a developer or a customer acting as a developer, purchasing goods (works, services), property rights from one or more sellers on their own behalf, the full or abbreviated name of the seller is indicated - legal entity(forwarding agent, developer or customer acting as a developer) in accordance with the constituent documents, last name, first name, patronymic of an individual entrepreneur (forwarding agent, developer or customer acting as a developer);";

subparagraph "d" shall be stated in the following wording:

"d) in line 2a - the address (for legal entities) specified in the Unified state register legal entities, within the location of the legal entity, place of residence (for individual entrepreneurs) indicated in the Unified State Register of Individual Entrepreneurs.

When drawing up invoices by tax agents, provided for in paragraph 2 of Article 161 of the Tax Code of the Russian Federation, the location of the seller (according to the agreement with the tax agent), for which the tax agent fulfills the obligation to pay tax, is indicated.

When drawing up invoices by tax agents, provided for in paragraph 3 of Article 161 of the Tax Code of the Russian Federation, the address indicated in the Unified State Register of Legal Entities shall be indicated within the location of the legal entity (according to the agreement with the tax agent), for which the tax agent performs the obligation to payment of tax.

When drawing up an invoice, a commission agent (agent) acquiring goods (works, services), property rights on his own behalf, indicates the address of the seller indicated in the Unified State Register of Legal Entities, within the location of the legal entity, the place of residence of the individual entrepreneur indicated in Unified state register of individual entrepreneurs.

When drawing up an invoice by a freight forwarder, developer or customer performing the functions of a developer, acquiring goods (works, services), property rights from one or more sellers on their own behalf, the address of the forwarder, developer or customer performing the functions of a developer specified in the Unified State the register of legal entities, within the location of the legal entity, the place of residence of an individual entrepreneur (forwarder, developer or customer acting as a developer), indicated in the Unified State Register of Individual Entrepreneurs;";

GOVERNMENT OF THE RUSSIAN FEDERATION

RESOLUTION

ABOUT CHANGES

IN THE DECISION OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

The Government of the Russian Federation decides:

Approve the attached changes that are being made to Decree of the Government of the Russian Federation of August 19, 2005 N 528 "On the procedure for providing subventions from the federal budget to the budgets of the constituent entities of the Russian Federation for the exercise of powers to pay disabled people who received vehicles through the authorities social protection of the population, compensation of insurance premiums under the contract of compulsory insurance of civil liability of owners Vehicle"(Collected Legislation of the Russian Federation, 2005, N 35, Art. 3610; 2007, N 53, Art. 6619; 2008, N 23, Art. 2713; 2009, N 6, Art. 737).

Prime Minister

Russian Federation

Approved

Government Decree

Russian Federation

CHANGES,

WHICH ARE INTRODUCED TO THE DECISION OF THE GOVERNMENT OF THE RUSSIAN

1. In the title and paragraph 1, the words "who received vehicles through the social protection authorities, compensation of insurance premiums" shall be replaced by the words "(including disabled children) who have vehicles in accordance with medical indications, or their legal representatives for compensation of the insurance premium paid by them.

2. In the Rules for the provision of subventions from the federal budget to the budgets of the constituent entities of the Russian Federation for the implementation of the powers to pay disabled people who received vehicles through the social protection authorities of the population, compensation for insurance premiums under a contract of compulsory insurance of civil liability of vehicle owners, approved by the specified Decree:

a) in the title, the words "who received vehicles through the social protection authorities, compensation of insurance premiums" shall be replaced by the words "(including disabled children) who have vehicles in accordance with medical indications, or their legal representatives for compensation of the insurance premium paid by them ";

b) paragraphs 1 and 2 shall be stated as follows:

"1. These Rules determine the procedure for granting subventions from the federal budget to the budgets of the constituent entities of the Russian Federation for the exercise of powers to pay disabled people (including disabled children) who have vehicles in accordance with the medical indications established by institutions of medical and social expertise for the provision of vehicles ( hereinafter - the disabled), or their legal representatives, compensation in the amount of 50 percent of the insurance premium paid by them under the contract of compulsory civil liability insurance of vehicle owners (hereinafter - subventions).

2. Financial support costs associated with the implementation of state power of the constituent entities of the Russian Federation of the powers to pay compensation to disabled people for the insurance premium they paid under a contract of compulsory insurance of civil liability of vehicle owners, including with payment for banking services (services postal service) for the transfer (transfer) of the specified compensation (hereinafter referred to as compensation for insurance premiums), is carried out at the expense of subventions in accordance with the methodology for distributing subventions from the federal budget between the constituent entities of the Russian Federation for the implementation of certain powers transferred by the Russian Federation to state authorities of the constituent entities of the Russian Federation, approved by the Decree Government of the Russian Federation from