From the first of April, two thousand and twelveThe Resolution of the Government of the Russian Federation of December 26, 2011 came into force. No. 1137, which approved new standards for the completion of invoice forms. This document finds its application in the calculation of VAT.
Simultaneously with the implementation of the ResolutionNo. 1137, the previously valid document ceased to exist at number nine hundred and fourteen. Accordingly, previously approved forms of documents from 01.04.2012 have lost their validity.
New invoices, like the previous ones, shouldbe compiled and filled by those enterprises whose economic activities, according to Article XIV of the RF Tax Code, are the basis for calculating VAT. The same documents, in cases specified by law, are also required to be submitted by payers who:
- have tax privileges prescribed in articles 145 and 145.1 of the Tax Code of the Russian Federation;
- carry out economic operations, privileged in accordance with Article 149 of the Tax Code.
A new invoice form, according to the currentlegislation, must also fill in tax payers on behalf of the supplier with whom they have concluded a contract for the supply of goods. This situation is possible in the cases described in Article 168 (paragraph 3, paragraph 2) of the Tax Code. These include:
- the fact of purchasing products, as well as works or services from foreign suppliers that are not registered with the IMNS as taxpayers;
- The procedure for obtaining, purchasing, as well as renting property belonging to the bodies of the municipality or state authority under agreements concluded with them.
A new invoice for sometransactions are filled out several times. So, if the advance payment for the goods is made and then the shipment is made, then this document must be drawn up twice. First, the amount of money received, and then the cost of production. This provision is approved in Article 168 (clause 3) of the Tax Code.
New invoices must be registered in a special accounting journal, as well as in books of sales and purchases. This requirement is enshrined in Article 169 (clause 3) of the Tax Code.
Legislation provides for situations when new invoices are not issued. These cases are stipulated by the Tax Code of the Russian Federation.
1. Invoicing is not carried out by banks, organizations involved in insurance, as well as pension funds that are not state-owned, when they carry out transactions for which the VAT exemption applies.
2. The new invoices are not issued by legal entities and individual entrepreneurs who are engaged in retail sales, catering, and also provide services (work) for the population with the use of a cash payment form.
3. Do not draw up invoices are allowed to business entities and individual entrepreneurs applying special taxation regimes (ECHN, UTII, USN). The legislative act stipulates such a right, in connection with the lack of a basis for calculating VAT.
4. They are not obliged to pay a tax levied on value added, and also to issue invoices to securities sellers.
The Tax Code of the Russian Federation obliges taxpayers to comply with the terms of invoicing. This document is subject to compilation within five days, taking into account non-working, starting from the date:
- receipt of advance payment, including partial, for the forthcoming supply of products, services, works, as well as the transfer of rights to property;
- shipment of goods (the provision of various services and the performance of certain works).
The Tax Code of the Russian Federation specifies certain requisites, which are obligatory in the forms of invoices. They include:
- registration number, as well as the date of compilation;
- TIN of the buyer and seller, as well as their name and legal address;
- the address, the name of the consignee and its consignor;
- the name of the goods to be delivered or the description of the works (services), as well as their units of measurement;
- No. of the correction;
- name and code of the currency in which the calculation is carried out.
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