Fill in the payer's details - Kontur.Extern. Filling out a payment order for the transfer of funds Using individual entrepreneur details
Tax officials carefully check the correctness of filling out invoices. If the document does not comply with legal requirements, then the VAT deduction is guaranteed. In our article you will find the latest explanations from officials and experts that will help you avoid mistakes when preparing these documents.
How to fill in the details “Government contract identifier” in the invoice” Article 169 of the Tax Code of the Russian Federation establishes that in the invoice, in addition to other mandatory details, the identifier of the state contract, agreement (agreement) must be indicated. This detail is reflected in line 8 of the invoice and line 5 of the adjustment invoice if such an identifier is available.At the same time, regarding the assignment of identifiers to government contracts, the Ministry of Finance of the Russian Federation recommends contacting the Treasury of the Russian Federation.
LETTER of the Ministry of Finance of the Russian Federation dated August 11, 2017 No. 03-07-09/51657
Editor's note:The government contract identifier is assigned to government contracts in two cases: during procurement under state defense orders and during treasury support of government contracts. In these cases, the taxpayer must include in the invoice the identifier details specified in the contract. In all other cases, this field is not filled in. Let's explain why. Federal Law dated 04/03/2017 No. 56-FZ, from July 1, 2017, the invoice details were supplemented with one more mandatory detail - the identifier of the government contract, agreement (agreement), if any. The corresponding amendments to the said law were made to clauses 5, 5.1 and 5.2 of Art. 169 of the Tax Code of the Russian Federation.
The same changes have been made to the adjustment invoice form and the rules for filling it out.The introduction of this identifier is primarily due to the need to strengthen control over the use of federal budget funds. This conclusion can be drawn from the text of the explanatory note.
Since the term “Identifier of a state contract, agreement (agreement)” is not defined in the commented law, in accordance with paragraph 1 of Art. 11 of the Tax Code of the Russian Federation, this concept is used for tax purposes in the meaning in which it is established in other regulatory legal acts.
Currently, the named identifier is assigned to government contracts in two cases. First of all, this is provided for by the Federal Law of December 29, 2012 No. 275-FZ “On State Defense Order”.
In addition, the designated term is also used in treasury support of government contracts, agreements (agreements), which is provided for by federal laws dated December 14, 2015 No. 359-FZ “On the Federal Budget for 2016” and dated December 19, 2016 No. 415-FZ “On the Federal budget for 2017 and for the planning period 2018 and 2019.”
The company must fill out this information in case of procurement under a state defense order, as well as when providing treasury support for government contracts. Other taxpayers do not fill in the corresponding field.
Moreover, these types of government contract identifiers differ in the number of digits: one of them is a 25-digit digital code (for state defense orders), and the other is a 20-digit code (for treasury support).
The regulatory authorities did not provide any explanation as to which of them should be indicated in the invoice. In the absence of clarification, we believe that both should be indicated.
The right to establish each of the above-mentioned government contract identifiers is vested in the customer under this contract; the resolution of this issue is not within the competence of the taxpayer. The taxpayer is only its executor. Therefore, to correctly issue an invoice under these contracts, the company should only include in its details the identifier specified in the contract and other documents related to it.
How to fill out an invoice under a commission agreement Invoices have the right to be issued by commission agents (agents) who sell goods (work, services) on their own behalf.Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137 established that when drawing up an invoice, lines 2 “Seller”, 2a “Address”, 2b “TIN/KPP” indicate the full or abbreviated name of the seller-legal entity in accordance with the constituent documents (F .I.O. entrepreneur), location of the seller (place of residence of the individual entrepreneur), TIN and checkpoint of the seller.
When selling the principal's goods on the basis of a commission agreement, the agent makes transactions on his own behalf. In this case, in lines 2, 2a, 2b of the invoice issued to the buyer by the commission agent, the name, location, and TIN of the intermediary are indicated, respectively.
The VAT indicated in the invoices by the commission agent selling the goods of the principal on his own behalf is accepted for deduction from the buyer in the generally established manner.
However, if the commission agent purchases goods for the principal on his own behalf, then lines 2, 2a, 2b of the invoice indicate the name, location, and tax identification number of the actual seller of the goods, and not the commission agent.
LETTER of the Ministry of Finance of the Russian Federation dated July 19, 2017 No. 03-07-09/45747
Editor's note:similar conclusions are contained in letters of the Ministry of Finance of the Russian Federation dated October 19, 2015 No. 03-07-14/59665, dated June 25, 2014 No. 03-07-RZ/30534, dated July 27, 2012 No. 03-07-09/92, Federal Tax Service of the Russian Federation dated August 5 .2013 No. ED-4-3/14103@.
How to fill out line 3 of an invoice Resolution of the Government of the Russian Federation dated December 26, 2011 No. 1137 establishes that line 3 indicates the full or abbreviated name of the shipper in accordance with the constituent documents. If the seller and the shipper are the same person, then an entry is made: “He is the same person.” If they are not, this line indicates the mailing address of the shipper.In order for the data in the invoice and the primary document to be the same, line 3 of the invoice can be filled out based on the same indicator of the invoice.
LETTER of the Ministry of Finance of the Russian Federation dated July 21, 2017 No. 03-07-09/46548
Editor's note:if the seller and the shipper are the same person, but line 3 of the invoice indicates the full or abbreviated name of the shipper-seller, then this will not constitute a violation (letter of the Federal Tax Service of the Russian Federation dated January 26, 2012 No. ED-4-3/1193).
How to fill out electronic invoices if the authority to sign documents has been transferred to a third party
“Name of the economic entity that compiled the document” is one of the required details of the primary accounting document.
Contains such a mandatory element as “Name of the economic entity - compiler of the invoice exchange file” (“NaimEkonSubSost”), and the format of electronic invoices approved by Order of the Federal Tax Service of the Russian Federation dated March 24, 2016 No. ММВ-7-15/155@ (Table 5.4 and 7.4).
At the same time, the electronic invoice includes an optional element “The basis on which the economic entity is the originator of the invoice exchange file” (“OsnDoverOrgSost”).
These elements make it possible to determine the real compiler of the seller/buyer information in the case when the seller or buyer is not a party to the agreement (for example, when transferring authority to compile primary accounting documents to a third party).LETTER of the Federal Tax Service of the Russian Federation dated 05/03/2017 No. SA-4-15/8461
How to fill out an invoice if the goods are sold by a separate division In line 2b “TIN/KPP of the seller” of the invoice, the taxpayer identification number and KPP of the taxpayer-seller are indicated.VAT payers are organizations, entrepreneurs, as well as persons recognized as such in connection with the movement of goods across the customs border of the Customs Union. At the same time, separate divisions (SD) of organizations are not VAT payers.
Thus, if a company sells goods through a separate division, then invoices for shipment can be issued by the OP only on behalf of the organizations. Moreover, when filling out such invoices, in line 2b “TIN/KPP of the seller”, you must indicate the KPP of the corresponding department.
At the same time, if the checkpoint is indicated incorrectly on the invoice, inspectors will not be able to refuse the buyer a deduction. This is due to the fact that errors that do not prevent tax officials from identifying the seller, buyer, name of goods (work, services), property rights, their value, as well as the rate and amount of tax, are not grounds for refusal to deduct VAT.
LETTER of the Ministry of Finance of the Russian Federation dated May 18, 2017 No. 03-07-09/30038
Editor's note:similar conclusions are contained in the letters of the Ministry of Finance of the Russian Federation dated 06/03/2014 No. 03-07-15/26524, dated 07/04/2012 No. 03-07-14/61, dated 04/13/2012 No. 03-07-09/35, and the Federal Tax Service of the Russian Federation dated 11/16. 2016 No. SD-4-3/21730@, dated 07/08/2014 No. GD-4-3/13250@.
How to fill out the details of the certificate of state registration of an individual entrepreneur in an electronic invoice. An invoice issued by an individual entrepreneur is signed indicating the details of the certificate of state registration. Accordingly, the elements for indicating a document confirming the fact of making an entry about an individual entrepreneur in the Unified State Register of Individual Entrepreneurs are entered into the electronic invoice format approved by Order of the Federal Tax Service of the Russian Federation dated March 24, 2016 N ММВ-7-15/155@ (Tables 5.35 and 5.36):- “Details of the certificate of state registration of an individual entrepreneur” (SvGosRegIP);
- “Details of the certificate of state registration of an individual entrepreneur who issued a power of attorney to an individual to sign an invoice” (GosRegIPVydDov).
But from 01/01/2017 the certificate is not issued. The fact of making an entry in the register is confirmed by the USRIP entry sheet in form No. P60009. It includes information about the date of issue, the issuing tax authority, the date of entry about the individual entrepreneur in the register and OGRNIP.
Thus, for businessmen registered since January 1, 2017, the details of the state registration certificate are the data from the Unified State Register of Entrepreneurs on the date of entry into the register and the main state registration number (OGRNIP), which could previously be indicated along with the series and number of the certificate form (or instead of them).
The fields of the same name in the electronic adjustment invoice are filled in similarly.
LETTER OF THE FTS OF THE RF DATED 04/04/2017 No. ED-4-15/6283
How to fill out column 11 of the invoice if imported goods were processed in the Russian Federation The Ministry of Finance of the Russian Federation explained how to fill out column 11 “Customs Declaration Number” of the invoice when selling goods imported into the Russian Federation and subjected to secondary packaging in our country.The Tax Code of the Russian Federation establishes that invoices issued for the sale of goods must indicate their country of origin and the number of the customs declaration in relation to goods produced outside the Russian Federation.
In this case, the country of origin of goods is considered to be the country in which the goods were completely produced or subjected to sufficient processing (processing).
Thus, when selling goods that were previously imported into the territory of the Russian Federation and have undergone secondary packaging, as a result of which their country of origin has not changed, the taxpayer, when filling out an invoice, should indicate in column 11 the data of the customs declaration under which the goods were imported into the Russian Federation.
LETTER of the Ministry of Finance of the Russian Federation dated 04/07/2017 No. 03-07-09/20667
Editor's note:in any case, failure to fill out or incorrectly fill out the invoice columns “Country of origin of goods” and “Customs declaration number” is not a violation leading to refusal of the deduction (letter of the Ministry of Finance of the Russian Federation dated February 18, 2011 No. 03-07-09/06).
How to sign an invoice in the temporary absence of a manager The chief accountant, without the appropriate power of attorney or order, does not have the right to sign an invoice on behalf of the head of the organization.According to paragraph 6 of Art. 169 of the Tax Code of the Russian Federation, an invoice is signed by the head and chief accountant of the organization or other persons authorized to do so by an order (other administrative document) for the organization or a power of attorney on behalf of the organization.
The norms of the Tax Code of the Russian Federation and the Decree of the Government of the Russian Federation No. 1137 do not establish a ban on signing an invoice by one person authorized to sign on the basis of a power of attorney, both for the manager and for the chief accountant (letter of the Ministry of Finance of the Russian Federation dated October 21, 2014 No. 03-07-09 /53005, dated 07/02/2013 No. 03-07-09/25296).
The letter of the Federal Tax Service of the Russian Federation dated June 18, 2009 No. 3-1-11/425@ “On the procedure for signing invoices” also states that the Tax Code of the Russian Federation does not establish a ban on signing an invoice by a single authorized person.
Thus, the invoice has the right to sign for the manager and the chief accountant by one person authorized to do so on the basis of an order from the organization or a power of attorney. Consequently, the tax authority does not have the right to refuse to deduct VAT on the specified invoice.
To sign a paper invoice, that is, to put your signature in the “Chief Accountant or other authorized person” indicator, the chief accountant does not need a corresponding power of attorney. After all, neither the provisions of the Tax Code of the Russian Federation, nor the rules for filling out an invoice, approved by Resolution No. 1137, provide for its availability in this case. A similar conclusion follows from the letter of the Ministry of Finance of the Russian Federation dated October 21, 2014 No. 03-07-09/53005.
But in order for the chief accountant to be able to sign in the column “Head of the organization or other authorized person,” an appropriate power of attorney or order of the organization is required, on the basis of which the chief accountant will be authorized to sign invoices for the manager.
Invoices can be numbered anew every month. Invoices are the basis for deducting VAT (clause 2 of Article 169 of the Tax Code of the Russian Federation). This document must indicate the serial number and date of the invoice.Thus, the right to deduct tax is not made dependent on the nuances of the formation of serial numbers of invoices issued by the seller when selling goods (works, services).
In any case, errors in invoices that do not prevent the tax authorities from identifying the seller, buyer, name of goods (work, services), property rights, their value, as well as the rate and amount of tax, are not grounds for refusal to deduct VAT.
LETTER of the Ministry of Finance of the Russian Federation dated January 12, 2017 No. 03-07-09/411
Editor's note:Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137 for invoices (including advance and adjustment ones) provides for the maintenance of general chronological numbering. Since the numbering order is not established by law, the company has the right to develop it independently and approve it in its accounting policy for tax purposes. In this case, the numbering renewal period can be set to any: day, month, quarter, year, etc.
Incorrect value of goods in the invoice - grounds for refusal to deduct VAT VAT is accepted for deduction on the basis of the invoice received from the seller. At the same time, errors in invoices that do not prevent tax authorities from identifying the seller, buyer, name of goods (work, services), property rights, their value, as well as the rate and amount of tax are not grounds for refusal of a deduction.According to the Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137:
- Column 5 of the invoice indicates the cost of the entire quantity (volume) of goods (work, services, property rights) without VAT;
- Column 8 of the invoice indicates the amount of VAT charged to the buyer.
LETTER of the Ministry of Finance of the Russian Federation dated April 19, 2017 No. 03-07-09/23491
Editor's note:What other mistakes can lead to denial of VAT deduction? These officials include:
- incorrect indication of goods (work, services) (letter of the Ministry of Finance of the Russian Federation dated November 17, 2016 No. 03-07-09/67406);
- incorrect indication of the currency in which goods (works, services) are paid, including its code and name (letter of the Ministry of Finance of the Russian Federation dated March 11, 2012 No. 03-07-08/68).
If you work with legal entities, then you constantly have to fill in the details of counterparties. And most likely you dream of a magic button that will fill out everything for you. In this article I will tell you how to implement automatic completion of details using the TIN or any other organizational data.
There is a wonderful service DaData.ru, which can not only correct contact information such as full name, address, phone number, etc., remove duplicates, but also searches for details of organizations and individual entrepreneurs.
This service provides access to the API and allows free up to 10 thousand requests per day using an API key. We will use this to implement automatic filling of TIN details.
Obtaining an API key on Dadata.ruFirst you need to register on the DaData service. After registering in your personal account, you can see your API key, which will be used for requests to the service. You will also receive a 10 ruble bonus on your account for using the API.
Well, now we can start writing a script to send a request and process the response. Let me remind you that we will write code in Javascript.
Javascript for receiving and filling in TIN detailsWe create a form in which the details will be filled out:
Please fill out the fields as completely as possible. This will help us respond to your message faster and more accurately.