Resolution of the Government of the Russian Federation No. 1137. On the Forms and Rules for Completing (Maintaining) Documents Used in Calculations for Value Added Tax. Preparation of consolidated documents by the principal when implemented through an agent
(as amended by the Resolutions of the Government of the Russian Federation of 05/28/2013 N 446, of 10.24.2013 N 952, of 07/30/2014 N 735, of 11/29/2014 N 1279, of 05/25/2017 N 625)
Download the full text of the resolution (zip archive, size 90 kb.)ABOUT FORMS AND RULES
FILLING IN (MAINTENANCE) OF DOCUMENTS USED IN CALCULATIONS
VALUE ADDED TAX
List of changing documents
(as amended by the Resolutions of the Government of the Russian Federation of 28.05.2013 N 446,
of 24.10.2013 N 952, of 30.07.2014 N 735, of 29.11.2014 N 1279, of 25.05.2017 N 625)
(excerpt)
In accordance with article 169 of part two of the Tax Code of the Russian Federation, the Government of the Russian Federation decides:
1. To approve:
the form of the invoice used in calculating value added tax and the rules for filling it out in accordance with Appendix No. 1;
the form of the corrective invoice used in calculating value added tax and the rules for filling it out in accordance with Appendix No. 2;
the form of the journal of accounting of received and issued invoices used in calculations for value added tax, and the rules for maintaining it in accordance with Appendix No. 3;
the form of the book of purchases used in calculations for value added tax, and the rules for maintaining it in accordance with Appendix No. 4;
the form of the sales book used in calculating value added tax and the rules for maintaining it in accordance with Appendix No. 5.
2. Establish that corrections to invoices drawn up before the date of entry into force of this resolution are made by the seller in the manner established on the date of drawing up such invoices.
3. The federal executive body authorized for control and supervision in the field of taxes and fees, to approve the codes of the types of transactions on value added tax, which are necessary for keeping a register of received and issued invoices.
4. To recognize as invalid the acts of the Government of the Russian Federation according to the list according to.
Prime Minister
Russian Federation
V. PUTIN
Appendix N 6
to the government decree
Russian Federation
dated December 26, 2011 N 1137
SCROLL
LOST ACTS OF THE GOVERNMENT OF THE RUSSIAN FEDERATION
1. Decree of the Government of the Russian Federation of December 2, 2000 N 914 "On Approval of the Rules for Keeping Logs of Received and Issued Invoices, Purchase Books and Sales Books in Calculations of Value Added Tax" (Collected Legislation of the Russian Federation, 2000, N 50, p. 4896).
2. Decree of the Government of the Russian Federation of March 15, 2001 N 189 "On Amending the Decree of the Government of the Russian Federation of December 2, 2000 N 914" (Collected Legislation of the Russian Federation, 2001, N 13, Art. 1248).
3. Decree of the Government of the Russian Federation of July 27, 2002 N 575 "On Amendments and Additions to the Decree of the Government of the Russian Federation of December 2, 2000 N 914" (Collected Legislation of the Russian Federation, 2002, N 31, Art. 3121).
4. Decree of the Government of the Russian Federation of February 16, 2004 N 84 "On Amending the Decree of the Government of the Russian Federation of December 2, 2000 N 914" (Collected Legislation of the Russian Federation, 2004, N 8, art. 669).
5. Resolution of the Government of the Russian Federation of May 11, 2006 N 283 "On Amending the Resolution of the Government of the Russian Federation of December 2, 2000 N 914" (Collected Legislation of the Russian Federation, 2006, N 21, Art. 2261).
6. Decree of the Government of the Russian Federation of May 26, 2009 N 451 "On Amending the Decree of the Government of the Russian Federation of December 2, 2000 N 914" (Collected Legislation of the Russian Federation, 2009, N 22, Art. 2727).
On December 26, 2011 the Government approved Resolution No. 1137, which amends the documents on VAT accounting. Our today's material is devoted to invoices. You will learn about what has changed in the invoice form and the procedure for filling it out, when you should issue a corrective invoice, how to correct it in accordance with the new rules. In the next issue, we will consider issues related to the form, procedure for compiling and maintaining a log of received and issued invoices, purchase and sales books.
Decree of the Government of the Russian Federation of December 26, 2011 No. 1137 "On the Forms and Rules for Filling (Maintaining) Documents Used in Calculations for Value Added Tax" (hereinafter - Decree No. 1137) approved the forms of invoices, corrective invoices, accounting logs received and issued invoices, purchase books and sales books, as well as the rules for filling them out (maintaining). The new document should replace the Government Decree of 02.12.2000 No. 914 "On Approval of the Rules for Keeping Records of Received and Issued Invoices, Purchase Books and Sales Books in Calculating Value Added Tax" (hereinafter - Resolution No. 914), which for a long time VAT payers were guided. Since the text of the new Resolution No. 1137 was published only in January 2012, some uncertainty arose with the procedure for its entry into force. The Ministry of Finance of Russia considered it possible to use, before April 1, 2012, both new forms of documents approved by Resolution No. 1137 and old ones approved by Resolution No. 914 (see letter of the Ministry of Finance of Russia dated 31.01.2012 No. 03-07-15 / 11).
Let's try to figure out how these forms differ, as well as in the main provisions of the new rules approved by Resolution No. 1137.
Previously, the customary Decree No. 914 used was called "On Approval of the Rules for Keeping Logs for Receiving and Issued Invoices, Purchase Books and Sales Books in Calculating Value Added Tax". Now, in Resolution No. 1137, another key word is the first in the title - “On forms ...”. And this is no coincidence. The new name is dictated by a new task set for this document as early as September 2, 2010, since the entry into force of Federal Law No. 229-FZ of July 27, 2010 (hereinafter - Law No. 229-FZ).
However, the first, and, perhaps, the main question is not related to how the lines and columns of the correction invoice are filled in, but in what cases is it still drawn up?
Where is that clear line between the obligation to issue a "corrected" invoice and a "corrective" one? The main reference point is the reason that led to the need to correct the indicators.
If a mistake was made even at the stage of drawing up an invoice, then regardless of whether it refers to the descriptive part of the invoice (name, address, TIN / KPP, etc.) or to the tabular part (including the cost, quantity, price), the correction must be made by drawing up a new copy of the invoice indicating the number and date of the correction (see the letter of the Ministry of Finance of Russia dated 05.12.2011 No. 03-07-09 / 46, dated 30.11.2011 No. 03-07-09 / 44).
If the need to change the cost of the goods shipped (work performed, services rendered), transferred property rights is dictated by the progress of the financial and economic operation, then an adjustment invoice is issued. For example, a retrospective discount is provided with a price change; the cost of the work performed has been reduced commensurately due to the detection of defects; the cost of purchased raw materials has been reduced due to a claim to quality; the number of bulk or bulk cargo after long-term transportation has been clarified; there was an underdelivery of products or, on the contrary, surpluses were revealed, capitalized by mutual agreement of the parties, etc.
Although, to be honest, making the right choice is not always so easy.
An example of this is the situation considered in the letter of the Ministry of Finance of Russia dated 01.12.2011 No. 03-07-09 / 45. Its essence is as follows. The supplier stipulated in the contract that the price for a consignment of goods will be formed not at the time of its shipment from the plant and transfer of ownership to the buyer, but according to the quotes published on the date of issue of the bill of lading when loading the consignment at the seaport on tankers. That is, when shipped from the plant, the planned prices were indicated in the primary documents and invoices, and the final prices were formed later. The Ministry of Finance of Russia explained that in this situation, corrective invoices should not be applied, since this is not a change in the initial cost, but its inaccurate formation at the time of shipment. And therefore there must be a mechanism of correction. With this in mind, one must be especially careful when concluding contracts. It turns out that if a change in the price of previously delivered goods is caused by the adoption of the relevant administrative documents, then corrective invoices should be issued. And if the contract provides for such a procedure in which the price is formed "after the fact", then it is necessary to make corrections.
Another controversial situation arises when the goods are returned (refusal of work, services). Recall that, according to clause 5 of Article 171 of the Tax Code of the Russian Federation, the seller is subject to deductions for the tax amounts presented to the buyer and paid to the budget when selling goods, in the event that these goods are returned or refused (including during the warranty period).
In order to apply this provision, the Ministry of Finance of Russia back in 2007 sent a letter dated 07.03.2007 No. 03-07-15 / 29 (brought by the Federal Tax Service of Russia by a letter dated 23.03.2007 No. MM-6-03 / [email protected], recognized as complying with the norms of the Tax Code of the Russian Federation by the Decisions of the Supreme Arbitration Court of the Russian Federation dated 30.09.2008 No. 11461/08 and dated 19.05.2011 No. 3943/11 (except for paragraph 4 of this letter)). According to it, upon shipment of the returned goods, taken into account, the buyer-taxpayer is obliged in the manner prescribed by paragraph 3 of Article 168 of the Tax Code of the Russian Federation to issue an invoice to the seller of these goods and register its second copy in the sales book.
Of course, theoretically, you can get exactly the same result in terms of settlements with the budget if, when returning the goods (refusing them), not the buyer will issue a "shipping" invoice to the seller, but the seller will issue a "correction" invoice to the buyer, in which he will specify (reduce) the quantity actually sold goods. However, in subparagraph a) of paragraph 7 and subparagraph a) of paragraph 11 of the Rules for maintaining a register of received and issued invoices (Appendix No. 3 to Government Decree No. 1137), we are talking about invoices (including correction ones) issued by the buyer-taxpayer to the seller in connection with the return to the seller of the goods accepted by the buyer. This means that the introduction of corrective invoices did not affect the applied procedure set forth in paragraph 1 of the letter of the Ministry of Finance of Russia. And when the taxpayer-buyer returns the goods accepted for registration, the correction invoice is not applied.
True, the question remains open as to what to do if the goods are returned that were not accepted by the buyer for registration, or if the goods are returned by a non-payer of VAT? For these purposes, the Ministry of Finance of Russia, in paragraphs 2 and 3 of the letter, recommended that the seller make corrections to the "shipping" invoice and register the corrected invoice in the purchase book for the difference that has arisen, that is, for the cost of returned goods.
At the same time, in this situation it would be extremely convenient and useful for the seller to issue a corrective invoice. However, then the buyer will have to consider a number of points. Firstly, he will not apply the procedure established by the Tax Code of the Russian Federation to correction invoices, since he does not need to restore input VAT on returned goods (the goods were not registered, and tax was not charged on them). Secondly, in order to claim a tax deduction for those goods that will be registered, it is necessary to register in the sales ledger a "shipping" invoice issued by the seller, and not for the entire cost of goods, but only for those registered.
In the comments, representatives of the Ministry of Finance of Russia just recommend that the seller issue a corrective invoice when returning unregistered goods. But neither in the Tax Code of the Russian Federation, nor in Resolution No. 1137, this approach was not reflected. It remains to wait for the corresponding written explanations.
Form and order of filling
Unlike the applied form of the corrective invoice, recommended by the Federal Tax Service of Russia in a letter dated September 28, 2011 No. ED-4-3 / [email protected] , the form proposed by Resolution No. 1137 has a slightly different structure - information about the indicators "before the change" (line A), "after the change" (line B), "increase" (line C) and "decrease" (line D) are now arranged in tiers , under each other. This made it possible to reduce the number of columns, and thereby make the document placeable on a format sheet.
When drawing up correction invoices, you should pay attention that they have their own serial number, which is assigned in accordance with the general chronology.
By analogy with "shipping" invoices for them, there is a procedure for drawing up when carrying out transactions with the participation of intermediaries, when selling goods (works, services) through separate divisions, by participants in a partnership or trustees.
As with the “shipping” invoice, the corrected invoice may be corrected to reflect the correct revision number and revision date on line 1a. The method of correction is the same - drawing up new copies, in which it is not allowed to change the information about the number and date of the correction invoice (data in line 1) and on the original "shipping" invoice (data in line 1b) (see clause 6 of the Rules for filling correction invoice of Resolution No. 1137).
Thus, if the correction invoice issued to the "shipment" invoice, in which changes were previously made, is corrected, the indicators in all lines - 1, 1a and 1b - will be filled in.
It is important to note that, like “shipping” invoices, adjustment invoices are only corrected with new copies if they are drawn up after the effective date of Resolution 1137. This means that the uncertainty with the procedure for making corrections to them, which was already mentioned above in relation to the "shipping" invoices, will still exist for them. And also, errors that do not prevent the tax authorities do not entail the need to draw up new copies of them.
“Negative sign means the reflection of the indicator of the difference with a decrease in the value of shipped goods (work performed, services rendered, transferred property rights) in the column“ to decrease ”. Reflection in the column “to decrease” of the adjustment invoice of an indicator with a positive sign will allow the seller (who is a VAT taxpayer) to increase the amount of tax claimed for deduction (and not reduce the amount of tax deductions), i.e., to exercise the right to apply a tax deduction in connection with a decrease in the cost of goods shipped (work performed, services rendered, transferred property rights) ... ".
But, in fact, just instead of one line, in which all arising differences should fall (with an increase in value - with a plus sign, with a decrease in value - with a minus sign), two different lines were introduced (to a decrease "And to" additional payment "), in which the corresponding changes are already reflected with a positive sign. This was done for the convenience of using various mechanisms for declaring tax deductions and calculating tax when increasing and decreasing in value.
It is the totals for the lines "Total increase (sum of lines B)" and "Total decrease (sum of lines D)" are taken into account when compiling the purchase book and the sales book (additional sheets to the purchase book and sales book) (see paragraph 4 of the Rules for filling correction invoice).
And lastly, do not forget that blank lines (1a, 1b) and columns (2, 2a, 3, 4, 6, 8) of the correction invoice, as well as in the "shipping" invoices, are filled with dashes.
Invoice
The form
In this case, in a new instance:
- in line 1 - the number and date of drawing up the invoice are indicated, which must be completely identical to the invoice drawn up upon shipment (hereinafter referred to as the shipping);
- in line 1a - the serial number and date of the revision, that is, the number of the revision and the date of the compilation of the new revised copy.
The number of corrections, and hence the number of new copies of the shipping invoice, is not legally limited.
There is one more important indication in the new Rules: new copies of invoices are not drawn up if errors are found in them that do not prevent the tax authorities from identifying the seller, the buyer, the name of goods (works, services), property rights, their cost, as well as tax the rate and amount of tax presented to the buyer (see paragraph 4, clause 7 of the Rules for filling out the invoice).
Currency name - required
Resolution No. 1137 specifies that the sum indicators are indicated in rubles and kopecks, dollars and cents, euros and euro cents, etc. (see clause 3 of the Rules for filling out an invoice). Note that the Draft Resolution also contained a requirement to indicate rubles and kopecks strictly separated by commas, and the text of Resolution No. 1137 does not contain this strict instruction.
When filling out an invoice, you will now have to use the All-Russian classifier of units of measurement and the All-Russian classifier of the countries of the world. Now these are the current classifiers OK 015-94 (MK 002-97) and OK (MK (ISO 3166) 004-97) 025 - 2001, respectively.
To the delight of the payers, in contrast to the discussed Project, in Resolution No. 1137 there is no requirement to indicate in empty lines the words “the indicator is not filled in”. As prescribed earlier in Resolution No. 914, dashes are put in the blank lines (1a, 2b, 3, 4, 5) and columns (3, 4) of the new invoice.
RF Government Resolution
No 1137 dated 26.12.2011
On the forms and rules for filling out (maintaining) documents used in calculating value added tax
In accordance with article 169 of part two of the Tax Code of the Russian Federation, the Government of the Russian Federation decides:
1. To approve:
- the form of the invoice used in the calculations for value added tax, and the rules for filling it out in accordance with Appendix No. 1;
- the form of the corrective invoice used in calculating value added tax, and the rules for filling it out in accordance with Appendix No. 2;
- the form of the register of received and issued invoices used in calculations for value added tax, and the rules for maintaining it in accordance with Appendix No. 3;
- the form of the book of purchases used in calculations for value added tax, and the rules for maintaining it in accordance with Appendix No. 4;
- the form of the sales book used in calculating value added tax and the rules for maintaining it in accordance with Appendix No. 5.
2. To establish that corrections to invoices drawn up before the date of entry into force of this resolution are made by the seller in the manner established on the date of drawing up such invoices.
3. The federal executive body authorized for control and supervision in the field of taxes and fees, to approve the codes of the types of transactions on value added tax, which are necessary for keeping a register of received and issued invoices.
4. To recognize as invalid the acts of the Government of the Russian Federation according to the list in accordance with Appendix No. 6.
Resolution of the Government of the Russian Federation of December 26, 2011 No. 1137 introduces a new procedure for issuing invoices. Please clarify the date of its entry into force, as the "Consultant-plus" system contains vague information on this issue.
Answer:
According to the "Consultant-Plus" system, the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137 "On the forms and rules for filling out (maintaining) documents used in calculating value added tax" was published in the "Collection of legislation of the Russian Federation" dated January 16. 2012 № 3. However, the date of publication of this publication is 30.01.2012.
Based on this, in accordance with the general rules for the entry into force of the Resolutions of the Government of the Russian Federation, this resolution should be considered effective after expiration seven days after the day of their first official publication, that is from 7 February 2012 (Clause 6 of the Decree of the President of the Russian Federation of 23.05.1996 No. 763 "On the procedure for the publication and entry into force of acts of the President of the Russian Federation, the Government of the Russian Federation and normative legal acts of federal executive bodies").
Taking into account this contradiction between the date of publication in which the Resolution in question was published and the date of its actual publication from the press, Letter of the Ministry of Finance of the Russian Federation of 31.01.2012 No. 03-07-15 / 11 explains that the previous invoice form approved by the Resolution of the Government of the Russian Federation dated 02.12.2000 No. 914, it is permissible to apply until April 1, 2012 Moreover, this Letter itself has not been published.
According to the information you provided, a number of the Company's suppliers have been submitting invoices to the Company in a new form as early as January 24, 2012, based on the date of the “Meeting of Russian Legislation” No. 3, and the Company itself is considering the issue of starting the application of a new invoice form either with 07.02.2012, or from 01.04.2012
In this regard, we report the following. As a general rule, incorrectly executed invoices that do not give the right to deduct value added tax are invoices that do not meet the requirements of paragraphs 5 and 6 of Art. 169 of the Tax Code of the Russian Federation, and not the Decree of the Government of the Russian Federation. This is indicated in p.
2 tbsp. 169 of the Tax Code of the Russian Federation.
At the same time, the requirement to indicate the name of the currency in the invoice was introduced in paragraph 5 of Art. 169 of the Tax Code of the Russian Federation by the Federal Law of 27.07.2010 No. 229-FZ and was not applied only insofar as the Government of the Russian Federation did not make the appropriate changes to the invoice form (see Letter of the Ministry of Finance of the Russian Federation of 12.10.2010 No. 03-07 -09/46).
As for the currency code and the code of the country of origin of the goods, which is provided for in the new invoice form, approved by the Decree of the Government of the Russian Federation of 26.12.2011 No. 1137, it is still not provided for by Art. 169 of the Tax Code of the Russian Federation. In this regard, failure to comply with this requirement for issuing an invoice (that is, the absence of these codes in it) cannot serve as a basis for refusing to apply a tax deduction (by analogy with how the basis for refusing a deduction is the absence of a checkpoint in the invoice taxpayer and buyer).
In addition, we would like to draw your attention to the fact that “errors in invoices ... that do not prevent tax authorities from identifying the seller, buyer of goods (works, services), property rights, the name of goods (works, services), property rights during a tax audit, their cost, as well as the tax rate and tax amount charged to the buyer, are not grounds for refusal to deduct tax amounts "(Clause 2, Article 169 of the Tax Code of the Russian Federation).
Based on the foregoing, we believe the following.
1) Since from January 24, 2012, the new form of invoice could in any case be known to taxpayers (although not from official publication sources), we believe that the presentation of invoices drawn up according to the new form by suppliers to the Company from this date as an error is not.
2) It is advisable for the company (in the interests of its customers, who are related parties) to start applying the new invoice form from February 7, 2012, and not follow the explanations of the RF Ministry of Finance that the old invoice form may be applied before April 1, 2012 ... This is due to the fact that, as indicated above, the corresponding clarifications have not been published. In this regard, it is difficult to refer to them to justify the non-application of the new invoice form.
In addition, failure to indicate currency in the invoice, in essence, prevents the tax authority from determining the value of the goods specified in the invoice, that is, it can serve as a basis for refusing to deduct the amount of tax.
If the supplier, due to the technical difficulties of switching to the application of the new invoice form, will submit invoices to the Company in the old form by 01.04.2012, then we recommend, at least, to require invoices with the indication of the currency name. For example, the name of the currency can be supplemented with the name of the corresponding columns or it can be indicated as a note after the tabular part of the invoice. This is permissible. In this regard, we draw attention to the Letter of the Ministry of Finance of the Russian Federation dated July 26, 2006, No. 03-04-11 / 127, which explains that “Art. 169 of the Code the indication of additional details in the invoice is not prohibited. "
Order service
02/06/02/2012 - New invoice.
Understanding the changes in VAT from October 1, 2017 - article of auditors
Resolution No. 1137
Question: Please clarify: from what date do the new invoices come into force? From what date should we reprint the documents in the new form? Based on which document?
Answer: From the clarifications of the Ministry of Finance of the Russian Federation (Letter dated January 31, 2012 No. 03-07-15 / 11) it follows that it is possible to apply until April 01, 2012 as a new invoice form (approved by the RF Government Decree of December 26, 2011 No. No. 1137), and the old form (approved by the Decree of the Government of the Russian Federation of December 2, 2000 No. 914).
Rationale:Resolution of the Government of the Russian Federation No. 1137 published in "Collection of legislation of the Russian Federation", 16.01.2012, No. 3, art. 417. The actual date of going out of print (publication) is 30.01.2012.
From 06/05/1996 to the present, acts of the Government of the Russian Federation affecting the rights, freedoms and duties of a person and a citizen, establishing the legal status of federal executive bodies, as well as organizations, enter into force simultaneously throughout the territory of the Russian Federation seven days after the day of their first official publication, unless a different order of entry into force is established in the act itself.
Due to the fact that the date of entry into force of the document is not determined in the Decree of December 26, 2011 No. 1137, today there is uncertainty with the date of introduction of new forms of invoices.
In this regard, the Ministry of Finance of the Russian Federation issued clarifications, according to which the financial department considers it possible to apply, before the start of the next tax period, that is, until April 1, 2012, new forms of the relevant documents along with the forms approved by the Decree of the Government of the Russian Federation No. 914.
Therefore, you do not need to retype anything before 01.04.2012. From April 01, 2012 it is necessary to apply new forms of invoices.
Consulting and Legal Department of the U-Soft Group of Companies
Resolution of the Government of the Russian Federation No. 1137: the nuances of filling out VAT documents
Decree of the Government of the Russian Federation of December 26, 2011 No. 1137
Document's name
Resolution of the Government of the Russian Federation of December 26, 2011 N 1137
"On the Forms and Rules for Completing (Maintaining) Documents Used in Calculations for Value Added Tax"
Publication source
Document has not been published
Note to the document
According to preliminary information, this document should be published in the "Collection of Legislation of the Russian Federation", No. 3, 16.01.2012. The exact information about the publication will be indicated after the release of the corresponding issue of the journal in print. For more details on the application of this document, see the information prepared by ConsultantPlus specialists.
Document text
GOVERNMENT OF THE RUSSIAN FEDERATION
ABOUT FORMS AND RULES
FILLING IN (MAINTAINING) DOCUMENTS USED IN CALCULATIONS OF VALUE ADDED TAX
In accordance with article 169 of part two of the Tax Code of the Russian Federation, the Government of the Russian Federation decides:
1.
Approve:
the form of the invoice used in the calculations for value added tax, and the rules for filling it out in accordance with Appendix No. 1;
the form of the corrective invoice used in calculating value added tax and the rules for filling it out in accordance with Appendix No. 2;
the form of the journal of accounting of received and issued invoices used in calculations for value added tax, and the rules for maintaining it in accordance with Appendix No. 3;
the form of the book of purchases used in calculations for value added tax, and the rules for maintaining it in accordance with Appendix No. 4;
the form of the sales book used in calculating value added tax, and the rules for maintaining it in accordance with Appendix No. 5.
2.
Establish that corrections to invoices drawn up before the date of entry into force of this resolution are made by the seller in the manner established on the date of drawing up such invoices.
3.
The federal executive body authorized for control and supervision in the field of taxes and fees, to approve the codes for the types of value-added tax transactions necessary for keeping a log of received and issued invoices.
4.
To recognize as invalid the acts of the Government of the Russian Federation according to the list in accordance with Appendix No. 6.
Prime Minister
Russian Federation
V. PUTIN
Find cheaper
Partial deductions are often used by companies to avoid desk tax audits in a situation where VAT in the tax period is proposed to be claimed for refund. It is more profitable for the company to break such a deduction into parts. However, when claiming the deduction in installments on one invoice, questions may arise regarding the completion of the purchase book. Let's consider the filling mechanism, and also point out the possible tax risks.
As you know, deductions are subject to VAT amounts presented to a taxpayer when purchasing goods on the territory of the Russian Federation or paid when importing goods into the territory of the Russian Federation, in the case of using these goods to carry out transactions subject to VAT (resale of goods refers to such transactions) after they are registered on on the basis of invoices (clause 2 of article 171 and clause 1 of article 172 of the Tax Code of the Russian Federation).
From January 1, 2015, clause 11 of Art. 172 of the Tax Code of the Russian Federation, which indicates that the VAT provided for in paragraph 2 of Art. 171 of the Tax Code of the Russian Federation, can be presented for deduction within three years after the registration of goods (works, services) purchased in the territory of the Russian Federation, property rights or goods imported into the territory of the Russian Federation.
At the same time, tax legislation does not prohibit the acceptance of VAT for deduction in parts.
The Ministry of Finance of Russia also agrees with this.
On the date of entry of the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137
So, in a letter dated April 9, 2015 No. 03-07-11 / 20293, the financial department noted that the acceptance of VAT deduction on the basis of one invoice in parts in different tax periods within three years after the registration of goods (works, services), with the exception of fixed assets, equipment for installation and (or) intangible assets, does not contradict the norms of the Tax Code of the Russian Federation.
How is it necessary to fill out the shopping book in such a situation?
The rules for filling out the purchase book used in calculating the value added tax (hereinafter referred to as the Rules for filling out the purchase book) were approved by the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137.
Subparagraph "t" of clause 6 of the Rules for filling out the purchase book provides that column 15 of the purchase book indicates the cost of goods (works, services), property rights indicated in column 9 on the line "Total payable" of the invoice, and in the case of transfer the amount of payment, partial payment for upcoming deliveries of goods (performance of work, provision of services), transfer of property rights - the transferred amount of payment, partial payment on the invoice, including value added tax.
Clause 5 of the Rules for drawing up an invoice used in calculating value-added tax1, in turn, provides that the line "Total for payment" is filled in to compile a purchase book, a sales book, and in the cases provided for in Appendices No. 4 and 5 to Decree of the Government of the Russian Federation of December 26, 2011 No. 1137, - for drawing up additional sheets to purchase books and sales books.
Thus, in column 15 of the book of purchases, data from column 9 is transferred on the line "Total payable" of the invoice.
There are no exceptions for cases of partial VAT deduction when filling in column 15 of the purchase book The rules for filling in the purchase book are not provided.
Thus, following the literal reading of the above sub. "T" clause 6 of the Rules for filling out the purchase book, with a partial statement of deduction in column 15 of the purchase book, the entire cost of goods (works, services) should be reflected, which is indicated in the corresponding invoice in column 9 on the line "Total for payment".
A taxpayer who has reflected the cost of a product only in terms of VAT deductible must be prepared for certain tax risks. Let's evaluate them for negativity for the taxpayer.
Assessment of the risk of refusal by tax authorities to deduct VAT
The shopping book is not provided for in paragraph 1 of Art. 172 of the Tax Code of the Russian Federation as a basis for accepting tax for deduction, respectively, the right to tax deductions is not associated with the correctness of its filling. This position is confirmed by extensive judicial practice (see, for example, Resolutions of the FAS of the Ural District of April 18, 2013 No. F09-3460 / 13 in case No. A47-8212 / 2012, FAS of the Volga District of February 12, 2013 in case No. A65 -14995/2012, FAS of the Moscow District of January 17, 2013 in case No. A40-40046 / 12-99-216).
Assessment of the risk of prosecution under Art. 120 of the Tax Code of the Russian Federation for violation of the rules for filling out the purchase book
Article 120 of the Tax Code of the Russian Federation establishes liability for gross violation of the rules for accounting for income and (or) expenses and (or) objects of taxation. For the purposes of this article, such a violation means the absence of primary documents or the absence of invoices or accounting registers or tax accounting, systematic (two or more times within a calendar year) untimely or incorrect reflection on accounting accounts, in tax accounting registers and in reporting of business transactions, cash, tangible assets, intangible assets and financial investments.
The purchase book used in VAT calculations, among the documents named in Art. 120 of the Tax Code of the Russian Federation, not mentioned.
Consider whether the purchase book can be classified as tax ledgers.
The concept of “tax accounting register” is found in Chapter 23 “Personal Income Tax” of the RF Tax Code. So, in accordance with paragraph 1 of Art. 230 of the Code, tax agents keep records of income received from them by individuals in the tax period, tax deductions granted to individuals, calculated and withheld taxes in tax accounting registers.
Also, the concept of "tax accounting register" is disclosed in Chapter 25 "Corporate Profit Tax" of the RF Tax Code. According to Art. 313 of the Code, if the accounting registers contain insufficient information to determine the tax base, the taxpayer has the right to independently supplement the applied accounting registers with details, thereby forming tax accounting registers, or maintain independent tax accounting registers.
However, for the purposes of calculating VAT, the obligation to maintain tax registers has not been established. At the same time, neither in the Tax Code of the Russian Federation, nor in the Resolution of the Government of the Russian Federation No. 1137, the purchase book is not mentioned as a tax register.
In addition, in clause 4 of the Procedure for filling out a tax declaration for value added tax, approved by order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3 / [email protected], it is indicated that the declaration is drawn up on the basis of sales books, purchase books and data from the accounting registers of the taxpayer (tax agent), and in cases established by the Tax Code of the Russian Federation, on the basis of data from the tax accounting registers of the taxpayer (tax agent).
Thus, as follows from the above norm, the Federal Tax Service of Russia separates the concepts of "purchase book" and "tax register".
It follows from the above that there are no grounds for bringing the taxpayer to responsibility for the incorrect maintenance of the purchase book.
However, there is another point of view on this issue. Thus, the Federal Antimonopoly Service of the Moscow District in its Resolution of November 29, 2013 No. F05-15210 / 2013 indicated that the purchase book and the sales book are not primary documents serving to record the relevant transactions, but in fact are tax accounting registers, the data of which are formed on the basis of primary documents.
Nevertheless, in this case, the court did not consider the issue of bringing the taxpayer to tax liability, but pointed out the duty of the tax authority to check the books of purchases and sales and primary documents.
With regard to disputes on the application of Art. 120 of the Tax Code of the Russian Federation in case of violation of the rules for keeping a book of purchases, the courts take positive decisions for the taxpayer (see, for example, Resolutions of the FAS Volgo-Vyatka District of June 30, 2006 in case No. A79-15564 / 2005, FAS of the North-West District of May 31, 2006 in case No. A56-22693 / 2005).
Note that the practice on this issue refers to the period 2006 and earlier. The later arbitration practice was not found by the author. This may indicate that the tax authorities do not make claims in the event that facts are revealed that indicate a violation of the rules for maintaining a purchase book.
Thus, the likelihood of bringing the taxpayer to responsibility under Art. 120 of the Tax Code of the Russian Federation for incorrect filling of column 15 in the purchase book is estimated below the average level.
Assessment of the risk of being held liable for errors in the tax return
The VAT declaration is submitted in accordance with the form and format approved by the order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3 / [email protected] The declaration form contains, among other things, Section 8, which reflects information from the purchase book.
On line 170 of Section 8 of the VAT declaration, the data of the purchase book reflected in column 15 is indicated. Accordingly, if column 15 of the purchase book is filled in with respect to the claimed deduction, the cost of goods (work, services) will be reflected in line 170 of the taxpayer's declaration only in part.
At the same time, in Section 9, in line 160 of the counterparty's declaration, the cost of goods (works, services) must be fully reflected, since the legislation does not provide for partial payment of VAT.
Thus, the tax authority in this case, when comparing the data of the taxpayer's declaration and the counterparty's declaration, may come to the conclusion about an error when filling out the tax declaration.
The Tax Code of the Russian Federation does not provide for separate sanctions for errors in filling out a tax return.
In article 120 of the Tax Code of the Russian Federation, the tax declaration is not indicated.
Consequently, there is no tax liability for errors in filling out a tax return that do not result in incomplete payment of tax (see Resolution of the FAS of the North-West District of November 19, 2007 in case No. А42-3678 / 2006).
However, we note that on the basis of paragraph 3 of Art. 88 of the Tax Code of the Russian Federation, if a desk audit revealed errors in the tax declaration (calculation) and (or) contradictions between the information contained in the documents submitted, or inconsistencies in the information provided by the taxpayer with the information contained in the documents held by the tax authority and the information received by it were revealed in the course of tax control, the taxpayer is informed about this with the requirement to provide the necessary explanations within five days or make the appropriate corrections within the specified time.
Thus, when comparing the data of the taxpayer's declaration and the counterparty's declaration, the tax authority may reveal errors, which will entail the need to provide explanations.
So, once again we emphasize that with a partial statement of the deduction in column 15 of the purchase book, the entire cost of goods (works, services) should be reflected, which is indicated in the corresponding invoice in column 9 on the line "Total for payment".
If the taxpayer has filled in column 15 of the purchase book regarding the claimed deduction, the risks of refusal to deduct VAT, as well as the risks of being held liable under Art. 120 of the Tax Code of the Russian Federation for incorrect registration of the purchase book and errors in the tax return are low.
print version
1137 YEAR FROM THE BIRTH OF CHRIST
In his office, the silk merchant Geoffrey Giovigny received two visitors. A tall man in a good-quality dress and a tall young blond woman who, though shy, behaved with hidden dignity and self-confidence, without a hint of complacency. The apprentices were amazed to learn that she would sleep in the same room with the master's children.
Otherwise, the visitors aroused much less interest than new people in Palermo usually: the city was full of rumors, and each guest brought some fresh history.
At the end of October, King Roger failed at Rignano and miraculously, with the help of the patron saints, escaped unscathed from the battlefield. Having retreated, he with fresh forces again besieged Naples, recaptured Benevento and Monte Cassino, expelled his enemy Abbot Vibald from Italy and achieved the election of his friend as head of a large abbey. Now only Apulia opposed Roger, and he could well play the role of arbitrator in the disputes of rival popes. Sicily was triumphant.
Everard, Wanda, and Wollstrap sat in the wood-paneled room on the second floor, the view dull as a December day.
We have come to you, - said the operative agent, - because according to the information in the databank, you are the most suitable person for the upcoming mission.
Volstrap blinked frequently as he stared into the wine goblet.
I?! Sir, with all due respect to you, now that we are rapidly falling from one crisis to another, and the same hopeless, jokes are inappropriate.
Wollstrap was the only one in this city who had seen Everard on his previous visit, and during the last rescue operation he was twice called back in time for consultations.
Everard chuckled wryly.
Desperate courage, I hope, will not be required. Our plans include a journey through the Middle Ages, and we need a person - resourceful, tactful and thoroughly knowledgeable of this era. Since my plan may not be feasible, I will not go into a detailed explanation. I would like to use your knowledge, ask you some questions and listen to your ideas. You have worked very hard during these years for the Patrol, day after day establishing the necessary relationships and laying the foundations for establishing a base in this city ... - “And this will happen when Sicily enters its golden age and attracts many time travelers from the future, to be revived. " “Besides, you did a great job in the last operation.
Thanks. Mademoiselle ... Tumberly?
I'll sit and listen to you for now, ”the woman said. - I will try to mentally sort out the encyclopedia that was recently shoved into me.
We really only have a handful of people who are familiar with this period, continued Everard. “I mean this Mediterranean region of this era. Agents in China, Persia, England are of little use, and besides, they now have enough worries at their bases. Some of our staff with knowledge of this period are not prepared to participate in an expedition where anything can happen. For example, a person capable of becoming a reliable traffic controller may be completely devoid of the qualities that Sherlock Holmes needed.
Wolstrap finally smiled faintly, indicating that he had taken the hint.
We need someone who, in our opinion, is suitable for the task, and it does not matter what his official status in the Patrol is now. But first, I repeat, I would like to question you in detail.
I'm at your service, ”Wollstrap replied, barely audible.
Even in the dusk, it was noticeable how pale his face was.
The wind howled outside the windows, and the sky, gray like a wolf's skin, poured streams of rain onto the earth.
When the word came in that we had failed, you yourself made contact with the other agents and started mnemonic training, ”said Everard. - This gives reason to pin great hopes on you. As I understand it, your goal was to draw up a detailed picture of events in the hope of defining a new turning point with it.
Wolstrap nodded.
Yes, sir. True, I did not delude myself that I could solve this problem. And I did it, I confess, not entirely disinterestedly. I wanted to ... get my bearings.
Wanda and Everard saw him shudder.
This distortion of reality doomed us to cold and loneliness.
Yes, that's the way it is, ”Wanda whispered.
Okay, you were a specialist in medieval history before the Patrol recruited you, ”said Everard. He spoke measuredly, with ostentatious pedantry. “The true version of history must be firmly embedded in your memory.
Tough enough, ”Wollstrap confirmed. “But, although I once knew a myriad of individual facts, a significant part of them have long been forgotten. What is the point of remembering, for example, that the Battle of Rignano took place on October 30, 1137, or that Pope Innocent III was baptized with the name Lothario de Conti di Senyi? Yet any minor initial fact can be invaluable when we have incomplete databases at our disposal. I asked to send a psychotechnician here so that he would help me to fully restore my memory.
Volstrap grimaced. Neither the process itself nor its results were pleasant. It took him a considerable time to return to his normal state.
And I, ”Wollstrap continued,“ compared the recovered data with the research of colleagues, exchanged information and ideas with them. That's all. When you arrived, I was working on a detailed report.
We will hear it from you, ”said Everard. - Even our life is not endless. The information you provided to the center indicates that you have found the correct key to the riddle, but some ambiguities remain. Tell us.
Wolstrap's hand flinched slightly as he raised the goblet to his lips.
It's obvious to anyone, ”Wollstrap replied. - The successor of Pope Honorius III immediately became Celestine IV.
Everard nodded.
Yes, this is very strange. But, in my opinion, you have ideas about what caused these events.
Wanda shifted in her chair.
Forgive me, ”she said. - I am still confused about names and dates. When I have time to think, I manage to arrange events in chronological order, but it is not easy for me to understand their essence. Could you enlighten me?
Everard took Wanda by the hand - perhaps this handshake encouraged him more than Wanda, and sipped the wine, which filled him with pleasant warmth.
It's your part, ”he told Wollstrap.
Volstrap spoke up, and the low-key man was suddenly confident and energetic. The history of the Middle Ages was his true love.
Let me start from now. Outwardly, events proceed as they should. Henry VI, Holy Roman Emperor, acquired Sicily by marriage in 1194, and the army, so to speak, confirmed his claim to the island. In the same year, Frederick II, his son and heir, was born. Innocent III became pope in 1198. He was in many ways one of the strongest men ever to sit on the throne in St. Peter's, and he was one of the most sinister figures among popes, though not always through his own fault. Over time, they will write about Innocent III that he especially distinguished himself, destroying as many as three civilizations, three cultures. During his reign, Constantinople was captured in the Fourth Crusade, and although the Eastern Empire ultimately received supreme power in the person of the Orthodox Greek, this was only a screen. Innocent III called for the Crusade against the Albigensians, which ended the glorious culture that had emerged in Provence. His long rivalry with Frederick II, the confrontation between church and state fatally undermined the foundations of a versatile and tolerant society in Norman Sicily, where we are today.
Innocent III died in 1216. He was succeeded by Honorius III, also an energetic and decisive person by nature. He waged war with the Albigensians and played a prominent role in politics everywhere, but seems to have reached an agreement with Frederick. However, after the death of Honorius in 1227, the balance was shattered.
Gregory IX was to take the place of the late pope and remain in power until 1241. The next chosen one was to be Celestine IV, but he died that same year, before he was ordained. Then it was the turn of Innocent IV, who continued the fight against Frederick.
But we don't have Gregory.
Celestine follows Honorius directly. He is a weak-minded and indecisive leader in the camp of the opponents of the empire, and in the end Frederick will triumph. Another dad will become his puppet.
Wollstrap took a sip of his wine. The wind howled outside the window.
I see, ”Wanda whispered. - Yes, now I understand the connection between all these events that I learned about. So, is Pope Gregory a missing link?
Obviously, Everard said. - He did not end the war with Frederick in our history, but he was at enmity with him for fourteen years, and this significantly changes the matter. Stubborn son of a bitch. He was the one who created the Inquisition.
Habit took over, and he, too, spoke in the past tense.
The thirteenth century was the century in which medieval society lost its original freedom, tolerance and social mobility. Heretics were burned, Jews were driven into ghettos if they were not exterminated or expelled from the country, peasants who dared to claim some rights faced the same fate. And yet ... this is our story.
Leading to the Renaissance, ”Everard put in sharply. - It is doubtful that we would prefer the world that awaits us now. But you ... Did you manage to trace what happened, what will happen to Pope Gregory?
Just a few hints and reflections, ”Wollstrap replied uncertainly.
Come on!
Volstrap looked at Wanda.
“She attracts people to her more than I do,” said Everard.
Volstrap replied, addressing her rather than Everard:
Chronicles provide scant information about its origin. They are presented to Gregory already at a respectable age, when he took the tiara and lived to a ripe old age, remaining active until the last days of his life. Sources do not provide the date of his birth. Later, church chroniclers gave estimates that were twenty-five years apart. Until now, the Patrol, oddly enough, did not consider it necessary to establish the facts connected with this person. Probably no one had such a thought, including, of course, me.
We only know that he was baptized under the name Ugolino Conti di Segni and belonged to the nobility of the city of Anagni. His blood relationship with Innocent III is not excluded.
“Conti! - flashed through Everard's head. - Anagni! "
What's the matter, Mans? Wanda asked.
Okay, one guess, ”he muttered. - Please continue.
Wollstrap shrugged.
Okay, ”he said. - My plan was as follows: it was necessary to unearth its roots, and for this purpose I started research. No one has been able to establish the date of his birth. Consequently, in this world, it most likely did not exist at all. But I found a date buried in my memory. I was helped by one of the agents, who himself knew this story only by hearsay. The agent was supposed to work during the reign of Gregory. He decided to spend his vacation in an earlier period and ... In short, using mnemonics, he determined the year of birth of Gregory and who his parents were. As some historians later wrote, he was born in 1147 in Anagni. Consequently, the Pope lived to be ninety years old. His father is Bartolomeo, and his mother is Ilaria from the Gaetano clan. ”Wollstrap was silent for a moment.
Here's all I can bring to your attention. I am afraid that you have expended too much energy to reap such a small crop.
Everard stared into the shadows. The rain poured down the walls of the house. - Chilly cold got under the clothes.
No, - he breathed, - you, perhaps, attacked exactly the trail that we need. Everard flinched. - We need to find out more about what came out of all this. We'll need one or two operatives capable of infiltrating the situation. I expected such a turn of events and counted on you, although until the last minute I did not know exactly where and at what time we would have to send scouts. They must complete the task and in no case get into trouble. I think you two are the perfect choice. I'm sure of you.
"I'm afraid, Wanda, that you two ..." - he managed to think.
Sorry? Wolstrap said with difficulty.
Wanda jumped up from her chair.
Mance, did you really think so ?! she exclaimed gleefully.
Everard rose heavily from his seat.
I believe that together you will be able to find out more about the events than alone, especially if the searches are conducted from two sides, a man and a woman.
If you're lucky, you'll find the evidence we need, but it won't be enough. Negative results are excluded. Gregory was either never born, or died young, or something like that. This is for you to find out. I intend to act in the future in relation to your time, in the era when Frederick subordinated the church to his power.
- Appendix No. 1. The form of the invoice used in the calculations for value added tax, and the rules for filling it out Appendix No. 2. The form of the corrective invoice used in the calculations for the value added tax, and the rules for filling it out Appendix No. 3. Form a register of received and issued invoices used in calculations for value added tax, and the rules for maintaining it Appendix N 4. Form of the purchase book used for calculating value added tax, and rules for maintaining it Appendix N 5. Form for the book of sales used in calculating value added tax, and the rules for its maintenance Appendix No. 6. List of invalid acts of the Government of the Russian Federation
Resolution of the Government of the Russian Federation of December 26, 2011 N 1137
"On the Forms and Rules for Completing (Maintaining) Documents Used in Calculations for Value Added Tax"
With changes and additions from:
May 28, October 24, 2013, July 30, November 29, 2014, May 25, August 19, 2017, February 1, 2018, January 19, 2019
the form of the corrective invoice used in calculating the value added tax, and the rules for filling it out in accordance with Appendix No. 2;
the form of the journal of accounting of received and issued invoices used in calculations for value added tax, and the rules for maintaining it in accordance with Appendix No. 3;
the form of the book of purchases used in calculations for value added tax, and the rules for maintaining it in accordance with Appendix No. 4;
the form of the sales book used in calculating value added tax, and the rules for maintaining it in accordance with Appendix No. 5.
2. To establish that corrections to invoices drawn up before the date of entry into force of this resolution are made by the seller in the manner established on the date of drawing up such invoices.
3. The federal executive body authorized for the control and supervision in the field of taxes and fees, to approve the codes of the types of transactions on value added tax, necessary for maintaining the purchase book, an additional sheet to it, the sales book used in calculating value added tax, an additional sheet to it, as well as a log of received and issued invoices.
New forms of invoices, a register of received and issued invoices, a book of purchases (sales) for VAT calculations were approved.
For the first time, the form of the corrective invoice used in the above calculations was approved. Recall that the recommended form of such a document was previously used.
The rules for filling out the listed documents have been fixed.
Line 1a appeared in the new invoice form. It reflects the serial number of the correction and the date of its introduction into the document. If an invoice is drawn up prior to making changes to it, a dash shall be placed on this line.
Also added line 7. It indicates the name of the currency, which is the same for all goods (works, services) indicated in the invoice, property rights, and its digital code, including for non-cash payments. If goods (works, services) are sold, property rights under contracts, the obligation to pay for which is provided in Russian rubles in an amount equivalent to a certain amount in foreign currency or in USD. That is, the name and currency code of our country are recorded.
Column 2a entered the form. Now in columns 2 and 2a the code of the unit of measurement and its symbol (national) are given, respectively. If there are no indicators, a dash is inserted.
In columns 6 and 7, in the absence of indicators, the entries "without excise duty", "without VAT" are made, respectively.
In addition, column 10a appeared. So, in column 10, the code of the country of origin of the goods is indicated, and in column 10a - its short name.
It is fixed that columns 10, 10a and 11 are filled in in relation to goods whose country of origin is not Russia.
It is determined that corrections to invoices drawn up before the date of entry into force of this regulation are made by the seller in the order that was in effect at the time of registration of these documents.
The previous procedure for drawing up invoices and maintaining the purchase (sales) book for VAT calculations is no longer valid.
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 calculating value added tax"
This resolution comes into force 7 days after the day of its official publication
On the application of the forms of documents approved by this resolution, see the letter of the Ministry of Finance of the Russian Federation of January 31, 2012 N 03-07-15 / 11
This document is amended by the following documents:
Resolution of the Government of the Russian Federation of August 19, 2017 N 981
Changes come into effect on October 1, 2017.
Resolution of the Government of the Russian Federation of May 25, 2017 N 625