Duplicate invoice: to be or not to be VAT deductible

How to issue a duplicate invoice sample

We will prepare and provide duplicates and copies of documents upon your request. In order to use this service, you need to make a request for duplicates and copies of the necessary documents. The request must be made on letterhead with the signature of the manager or chief accountant and the company seal and sent by email. The request must include the following information:

1. list of documents you need.
2. E-mail address;
3. mobile and landline phone numbers;
4. TIN of the sender's organization;
5. name of the sender's organization;

You or your representative can receive copies or duplicates of documents in the office.
We can also deliver documents to your Moscow office. To do this, you must indicate your address, the name of the nearest metro station and attach a directions. After receiving the application, you will be invoiced for the production of copies and duplicates of documents. Once payment has been received into your bank account, the request will be processed.

Upon provision of the documents specified in the Client’s request, a register of transferred documents is compiled, which is sealed with the signatures of the employee and the client.

Scan of the original document on a flash drive

You cannot claim a deduction if you have only scanned images of primary documents. The scans do not meet the requirements for the “primary” and certified copies. For this reason, it is impossible to use scans to confirm the right to deduction.

This conclusion was reached by the Arbitration Court of the West Siberian District. The judges were considering the case of a company that did not present any invoices or other documents related to the transaction for verification. But she presented a flash drive with scanned images of invoices, certificates of services rendered and reconciliations with suppliers. She was denied the right to deduct (resolution No. A46-15590/2016 dated 09.14.18, left unchanged by the decision of the RF Supreme Court dated 01.14.19 No. 304-KG18-22885; see “The right to deduct VAT is not confirmed by documents that are stored on a flash drive").

How to indicate on an invoice that it is a duplicate

Typically, invoices are numbered in ascending order for the entire organization within one year or one tax period.
It also provides the service of delivering documents to the client’s Moscow office. If the forwarder does not receive an application from the Client to send documents by mail or delivery by courier, the documents will be located in the office. At the same time, we draw your attention to the fact that not all decisions made by the courts support the taxpayer’s opinion on this issue. It must be filled out by organizations exporting goods outside the Russian Federation to the countries of the EAEU. The product type code will need to be indicated in accordance with the unified Commodity Nomenclature for Foreign Economic Activity of the EAEU. Therefore, the duplicate invoice must be completed in the same way, in particular, it must indicate the date of the lost invoice.

The Ministry of Finance of Russia in Letter No. 03-04-11/217 dated December 8, 2004 indicated that the seller does not have the right to issue duplicate invoices (i.e., actually new invoices), and accordingly, deduct VAT amounts based on such invoices - invoices are not allowed to the buyer. At least that’s what the Russian Ministry of Finance thinks (see.

letter dated May 2, 2012 No. 03-07-11/130). Error. A typo even in one letter can be a reason for denial of deduction.

Right. The company name can be written in capital letters instead of lowercase.

Line 6a “Address” should indicate the location of the buyer, exactly as in the constituent documents.

1.1 clause 3 art. 169 of the Tax Code of the Russian Federation, also introduced by Federal Law No. 150-FZ).

If you paid in Moscow, we will send you a copy of the invoice on the next business day by email. The invoice must include the following details (see clause 1. Serial number and date of issue of the invoice.

2. Name, address and TIN of the taxpayer and buyer. If the invoice contains an incorrect name and TIN of the supplier (i.e.

there is no organization with this name and TIN), a deduction on such an invoice will not be possible. When filling out a paper invoice, for example, July 20, 2012, you can enter the date in line 1 in any way convenient for you: The main thing is that the date of the invoice is clear.

Exposure deadlines

The general rule is as follows: an invoice is issued within 5 days from the date of transfer (shipment) of goods, performance of work or provision of services. In this case, calendar days are taken into account. This norm is enshrined in paragraph 3 of Art. 168 Tax Code of the Russian Federation. The rules are the same for both paper and electronic invoices. Also, according to paragraph 3 of Art. 168 of the Tax Code of the Russian Federation, when preparing advance documents, this form must be issued within the same 5 calendar days, but from the moment of receipt of payment for future deliveries, performance of work, provision of services.

Duplicate invoice

The instructions establish that if the buyer does not have an invoice, after 10 days from the date of expiration of the invoice, the seller issues a new invoice, filled out in the same way, indicating the inscription: “Duplicate”.
is issued in case of loss of the invoice by the buyer either through his own fault or through the fault of third parties (post office). If there is no duplicate invoice before submitting a tax return for the tax period in which the right to deduct tax is available, VAT is deducted in the tax period in which the duplicate invoice was received.

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Verifying receipt of a VAT invoice in the prescribed manner You can verify the receipt of the document by the seller in the prescribed manner in two ways: 1) via the Internet on the website https://blank.bisc.by by making a request for the code, number and series of the document form; 2) upon a written application to the tax authority (the response will be given no later than the end of the working day following the day of application).

The Invoice Instructions establish that if the buyer has a VAT invoice filled out in violation of the requirements of the Instructions, VAT will not be deducted from the buyer. This provision is contained in the letter of the Ministry of Taxes and Duties of the Republic of Belarus dated June 24, 2008 No. 2-1-9/528. Thus, even if the details of the VAT invoice are filled out incorrectly, the buyer has the right to deduct the amount of tax presented in this invoice.

How is it inclined and what type of “invoice”?

Statement of theft: sample and procedure for filing

Actions after submitting an application

Features of actions in the event of theft, if CASCO is issued

In what situation to file a report of theft When talking about car theft in the everyday sense, we usually mean 2 crimes:

theft without the purpose of theft (for example, to “ride” or use as transport when committing another crime); theft (secret theft of a car for personal gain). And if a car that has been stolen will most likely be found (although perhaps not in the best condition), then stolen vehicles often join the police list of unsolved crimes.

You should not file a report of theft if you transferred the car by proxy or for temporary use, and it is not returned to you on time. Having figured out that the object left the owner’s possession at his will, and there is a civil dispute between the victim and the alleged “hijacker,” the police with a clear conscience will refuse to initiate a criminal case. This problem should be solved not by filing a statement with the police, but by filing a claim in court from civil law relations for the return of property from someone else’s illegal possession (in the language of law, it is called a vindication claim).

But the absence of a car in place is grounds for reporting the theft. In any case, you will figure out whether it was taken to the impound lot for violating parking rules or really stolen.

Procedure in case of a missing car. To answer the question “a car has been stolen: what to do?”, we’ll start with the advice of calling the duty station. The conversation is recorded on number “02”, and this is not just a telephone conversation, but an oral report of a crime, which, according to the Criminal Procedure Code of the Russian Federation, is one of the grounds for initiating a criminal case. In any case, someone will be assigned to look into this application, which means a specific official will appear who is obliged to help you in your situation.

In addition, a prompt call to the police on time triggers the standard procedure for thefts - the local version of the “Interception” plan. After all, during the first few hours the chances of finding a car are highest. As part of the “Interception” plan, the data of the stolen car is reported not only to traffic police posts and other police departments, but also to other services with radio communications (for example, emergency, fire, taxi). Police control and barrier posts are being organized. And, of course, information about the theft is entered into databases, and operational actions are taken, including:

verification of persons convicted of similar crimes; inspection of auto repair shops and parking lots; identification of eyewitnesses to the crime. However, according to this plan, it is necessary not only to search for the vehicle, but also to find out whether the theft was imaginary (a false report of this crime occurs when the false victim has just committed an accident, wants to receive insurance compensation, fears that the car may be confiscated by court decision).

Then you should submit a report of theft in writing. In exchange for your application, the police will issue you a special ticket confirming your application. Now you can’t just throw away the paper you compiled. The police will have to give a definite answer to it, supported by a reference to the legislation: to initiate a criminal case or to refuse to initiate one.

Statement of theft: sample and procedure for filing An application to the police is usually made by filling out a form at the duty station. However, the form only provides fields with the name of the addressee and the author of the application, a place for the text of the application itself, a line confirming familiarization with the article of the Criminal Code on false denunciation, a date and signature.

You will have to report the car theft yourself. The main tasks that need to be completed here:

convince the police that a crime has occurred (otherwise the initiation of a criminal case will be refused due to the absence of a crime); confirm your right to the car (that you are the victim of a crime); describe the signs of the car that will help you find it. To make it clear that the car was actually stolen, and that relatives did not take it for a ride, focus on the fact that you did not allow anyone to take the car and did not say where the documents for it were; no one was given a second set of keys; you have no idea where the car might be.

Among the characteristics of the car are:

registration data and external description; amount of gasoline in the tank; installed anti-theft devices; mileage; secret marks applied by the owner and the units or places on which they are applied; special features (describe the interior of the car, personal belongings that were in it). Most likely, the car registration certificate and keys will be taken from you by the police. It is imperative to obtain a receipt from the police officer who seized the documents.

Actions after filing an application According to the Code of Criminal Procedure of the Russian Federation, a decision on an application for a crime must be made by the investigator within 3 days. This period may be extended by the head of the police unit to 10 days. In practice, the police always open a case of theft first (that is, without the intent of theft), and if the car is not found within 10 days, they will reclassify it as theft. Therefore, after 10 days, if the car is not found earlier, you can find out from the police about the fate of your application or wait until the investigator’s decision to initiate a criminal case or refuse to initiate one is sent to you by mail.

If a case has been opened, then, in theory, the investigator who accepted your application should carry out investigative actions on it: interview witnesses, write requests, etc. However, there are few investigators, and there are plenty of stolen cars and other crimes. Therefore, an easy way to regularly bother the police officer leading inquiry, in the form of oral and written requests, can speed up the search for your car.

True, the police have their own bureaucratic procedures. For example, if your car was stolen and dismantled for parts in another area, which became clear during the investigation, then the investigator can transfer it to another police department. In any case, it is advisable not to lose contact with the official in charge of the case, otherwise it will continue to be sent according to jurisdiction, and you will not receive results on it.

Quite often you can hear about a situation where police officers ask to withdraw a “suspended” statement so that it does not reduce the percentage of crimes solved in the department. You shouldn’t do this, even if you are convinced that the chances of finding the car are negligible. Even if they find not a car, but an intruder, this may well benefit you. Filing a civil claim for damages in a criminal trial often results in defendants seeking at least partial restitution. The fact is that although theft is a matter of public prosecution and does not stop on the basis of “reconciliation with the victim,” compensation for damage plays a positive role in assessing the personality of the defendant, and therefore choosing the punishment and mode of serving it.

Peculiarities of actions in case of theft if you have issued CASCO The procedure for actions after the theft is somewhat more complicated if you have issued CASCO. The insured event here will be theft of a car (that is, when car thieves took it for the purpose of stealing it).

The insurance company must be notified immediately of the theft. Within 2 days from the moment the car is lost, you must submit a notification to the insurer's office and attach to it all the remaining sets of keys and alarm key fobs, documents for the car and an insurance policy. If the documents are lost along with the car or seized by the police, the insurer may refuse to issue insurance compensation (usually the corresponding rules are provided for in the CASCO agreement). Although, if you show a receipt for the documents being seized by the police or a copy of the decision to include them in the case as material evidence, then they will not refuse you, but will ask you to wait for a refund until the documents are returned.

However, judicial practice in such cases supports the citizen-consumer, whose position should not be worsened in the contract compared to the law. In addition, the risk against which you were insured actually occurred, and the availability of documents is an additional condition that is not decisive. Therefore, the insurance company’s refusal can be successfully appealed in court.

The moment of payment of money differs among different insurers. Some issue compensation within a certain period (20-30 days) after the initiation of a criminal case under the article “Theft”; others are waiting for the investigator's decision to suspend the investigation in the case.

Journal materials - Main book

16 If errors are identified, the seller must issue a new, corrected invoice.
It must indicate in line 1 the date and number of the original invoice in which there were errors. And in line 1a - the serial number and date of the correction. Resolution of the Presidium of the Supreme Arbitration Court of November 9, 2010 N 6961/10; FAS MO dated 02/12/2014 N A40-136320/12-140-970 sub.

7 clause 1 art. 31 Tax Code of the Russian Federation; Resolution of the AS ZSO dated February 12, 2016 N F04-29056/2015; FAS MO dated 12.02.2014 N A40-136320/12-140-970 Resolution of the Presidium of the Supreme Arbitration Court dated 09.11.2010 N 6961/10 Resolution of the FAS MO dated 16.11.2012 N A40-41130/11-91-180 Resolution 9 AAS dated 04.10. 2011 N 09AP-23565/2011-AK (upheld by the Resolution of the Federal Antimonopoly Service of the Moscow Region dated January 19, 2012 N A40-33539/11-99-146) Appeal ruling of the Court of the Khanty-Mansiysk Autonomous Okrug - Ugra dated 22.

Court decision confirming the fact of work completion

Sometimes the customer and the contractor cannot come to a consensus on whether the work can be considered completed. The parties to the transaction do not sign the act and do not issue an invoice. Instead, they go to court.

If the arbitration decides that the work has been completed, the customer will be required to pay for it. The supporting document will be a court decision. As for the invoice and act, these papers will still remain unformed.

Does the customer have the right to claim input VAT for deduction? He has no right, according to the Ministry of Finance (letter dated August 18, 2017 No. 03-07-11/53086; see “Without an invoice from the contractor, the customer cannot accept VAT as a deduction, even if the court found the “disputed” work completed”). The only thing that remains for the customer is to ask the contractor to issue an invoice. Only with this document will deduction of VAT be possible.

Generate invoices and invoices in the web service for accounting and reporting

How to issue a duplicate invoice sample

And what would be your third question?
— Defendant, why did you retract your confession?

— The lawyer convinced me that I was innocent. A man comes to a legal consultation and asks: “You don’t understand, I wanted to find out if I have the right.” - Yes, you can explain, if I can.

A lawyer on a date with his client: “I’ve studied your case, I just don’t know what to do.” What mitigating circumstances might there be?

- Well. I could have killed five, but I didn’t!

— Defendant, what can you say in your defense? “I ask you to take into account the youth of my lawyer and his inexperience. A woman comes to a gun store and asks: “Do you have a 45 caliber pistol with a laser sight?” - No, I have a lawyer for self-defense. A wife came for a consultation with a lawyer about divorcing her husband: - Why do you want to divorce your husband? - He treats me like a dog!

Advertisement for a law firm: “We will resolve any of your legal cases in no time.

Legal or actual address

The Russian Tax Code does not specify which address - actual or legal - must be indicated on the invoice. This gives tax authorities a reason to refuse companies to deduct VAT.

In their opinion, line “6a” should indicate the buyer’s address corresponding to the constituent documents (Letter of the Department of Tax Administration of Russia for Moscow dated July 1, 2004 No. 24-11/43467). Otherwise, the company will not be able to apply the VAT deduction.

In their later Letter, the inspectors clarify: when filling out an invoice, you must indicate the legal addresses of the seller and buyer (Letter of the Federal Tax Service of Russia for Moscow dated December 13, 2006 N 19-11/109634). And indicating the actual address is a violation of the requirements of Art. 169 of the Tax Code.

However, the judges do not agree with this conclusion. Arbitration practice is developing in favor of taxpayers. After all, the law does not oblige companies to reflect the legal address in invoices (see Resolution of the Federal Antimonopoly Service of the North-Western District of June 20, 2008 in case No. A56-36303/2007).

The same conclusion was made in the Resolution of the Federal Antimonopoly Service of the Ural District dated November 19, 2007 N F09-9418/07-S2. The judges considered that indicating the actual location of the company on the invoice would not be a violation, even if the legal and actual addresses do not match.

From all that has been said, the conclusion suggests itself: both the legal and actual address of the company can be indicated on the invoice. Therefore, if the tax inspectorate refuses to apply a deduction on an invoice that indicates the actual and not the legal address, you can safely defend your right to a deduction in court.

Lost invoice and delivery note

Please advise, we have received a letter requesting lost comrade.
-nak. , and an invoice, how to correctly and legally formalize the provision of repeated documents. Who signed the documents are not working now??

? Tax legislation does not contain definitions of the terms “duplicate” and “copy of a document,” as well as the procedure for their preparation. In accordance with Article 11 of the Tax Code of the Russian Federation, in this case one should be guided by the norms of other branches of legislation.

GOST R51141-98 “Office management and archiving. Terms and definitions" (1) contains the following definitions: -Duplicate document - a repeated copy of the original document that has legal force (clause 2.1.28); -Copy of a document – ​​a document that completely reproduces the information of the original document and all its external features or part of them, and has no legal force (clause 2.1.29); -A certified copy of a document is a copy of a document on which, in accordance with the established procedure, the necessary details are affixed, giving it legal force (clause 2.1.30). The procedure for issuing and certifying copies of documents is regulated by the State Documentation Management System (hereinafter referred to as GSDOU) (3) and GOST R 6.30-2003 (4).

Copy. Since a copy of a document is a document that completely reproduces the information of the original document, the details and text of the copy of the document must fully correspond to the original. On copies of documents in the details “Signature” and “F. I. O. "The signatures and transcripts of the signatures of those officials who endorsed the original document must be indicated.

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Filling by lines

Rules for filling out an invoice line by line:

• the first line is the serial number of the document in accordance with the established document flow rules;
• the date of preparation should not be earlier than the date of the original document;
• date and correction number are filled in if necessary;
• in the line “Seller” the full or abbreviated name is indicated in accordance with the constituent documents;
• the postal address is indicated in the “Address” line;
• in line 3, “same person” is entered if the seller and the shipper are the same person. Otherwise, you must provide the shipper's mailing address. When filling out an invoice for services and property rights, a dash is placed in this line;
• in term 4, according to the same rules, the data of the consignee is written;
• in line 5 “to the payment and settlement document” a dash is placed if the form is drawn up upon receipt of payment, partial payment or for upcoming deliveries using a non-cash form of payment;
• for line 7, the currency codes are given above.

The columns are filled in as follows:

• Column 1 indicates the name of the product or service provided;
• in column 2 - unit of measurement, if possible. A dash is placed upon receipt of payment or partial payment for upcoming deliveries. Columns 2 and 2a are filled out taking into account the All-Russian Classifier of Units of Measurement, introduced by Decree of the State Standard of the Russian Federation dated December 26, 1994 No. 366;
• Column 3 indicates the quantity or volume of the goods. If this indicator is not defined or is missing, you must put a dash. A dash is also added when payment or partial payment is received for upcoming deliveries;
• Column 4 (product price) is filled out according to similar rules;
• in column 6, if there is no excise tax amount, a corresponding note is made;
• in column 7 (tax rate) for transactions specified in paragraph 5 of Article 168 of the Tax Code of the Russian Federation, an entry “without VAT” is made;
• Column 8 is filled out according to similar rules;
• columns 10-12 are filled in if the country of origin of the goods is not Russia, in accordance with the OK of the world (MK (ISO 3166) 004-97) - 025–2001.

This is what the completed document looks like.

If the form is an advance or correction form, this must be indicated, as well as what changes are being made to the form and on what basis. The signature of authorized persons is required: manager (trustee), chief accountant. A seal is not a mandatory requirement, but can be supplied (for example, at the buyer’s request).

All forms are stored in chronological order for at least 4 years, recorded in the Journal of received and issued invoices, in the Book of Purchases and Sales in order to be able to verify the calculation and payment of VAT.

How to issue a duplicate invoice sample

In paragraphs
Unlike a duplicate, in this case the invoice must contain an additional detail - a certification inscription indicating that the copy corresponds to the original. This inscription is certified by the seal of the organization.

31, 33 of the Decree of the Government of the Russian Federation “On work books” dated 16.

All companies and individual entrepreneurs need to submit some kind of statistical reporting. And there are so many forms of this reporting that it’s not surprising to get confused in them. To help respondents, Rosstat has developed a special service.

using which you can determine what statistical reporting needs to be submitted to a specific respondent.

However, unfortunately, this service does not always work correctly. The Federal Tax Service has approved a new procedure for obtaining a deferment (installment plan) for payments to the budget. We will prepare and provide duplicates and copies of documents upon your request.

Who signs it? How many copies of the invoice must be issued?

How long should this document be kept? You will learn the answers to these seemingly simple questions from this article. In the summer we moved to a new office and, due to the fault of the movers, we lost a box with invoices for the previous year.

We asked the suppliers to restore the documents. According to Part 3 of Article 24 of the Federal Law of July 7, 2003

No. 126-FZ “On Communications” and clause 5.1.2 of the Regulations on the Federal Service for Supervision in the Field of Communications, Information Technologies and Mass Communications, approved by Decree of the Government of the Russian Federation of March 16, 2009 No. 228.

Finding the answer

Total found: 58

Russian help desk response

A dash is required in both sentences.

Compound compound words written with a hyphen, how to decline correctly? For example: invoice, addition to invoice or invoice?

Russian help desk response

See "Writer's Book".

Good day, good people! Question. There is a schedule and an invoice. According to what: schedule, invoice? Is this correct? Can you briefly, “Yes” “No” “I don’t know” Thank you.

Russian help desk response

According to the schedule, invoice - correct.

What type of invoice? How to correctly write invoice issued or invoice issued?

Russian help desk response

This is a masculine noun.

Tell me, please, is the phrase “invoice” inclined? for example, invoices?

Russian help desk response

Both parts of this word are declined.

Please tell me how the combination of words INVOICE changes? And one more thing: how is the adverb FUCKING formed?

Russian help desk response

Both parts of the compound word are declined: about invoices, without invoices. The adverb head is formed from the combination of the form of the noun head (vin. p.) with a preposition. This method is called fusion.

Hello! When are the words “present” and “provide” used? Correctly present information, documents (contract, invoice, etc.) or provide information, documents?

Russian help desk response

Provide – transfer, give the opportunity to dispose of; present – ​​present, show, demonstrate.

How to write correctly on an invoice - notices or in bills - notices, on invoices or on invoices?

Russian help desk response

That's right: in invoices, in invoices.

Please tell me what is the correct way to say: On other invoices or on other invoices? Thank you.

Russian help desk response

Both parts of the word are declined: in other invoices.

Good afternoon Please tell me how to correctly use the word invoice: incoming invoice or incoming invoice? Thanks in advance for your answer. Best regards, Olga

Russian help desk response

Invoice is a masculine noun: incoming invoice.

What type of word is “invoice”?

Russian help desk response

This is a masculine noun.

Good afternoon Can you please tell me whether the first word in the phrase “invoice” is inflected? For example, “reflected in the invoice” or “reflected in the invoice”? Thank you!

Russian help desk response

That's right: on the invoice.

Hello! Please answer, which word from the compound word invoice is the main one, how to write correctly: issue one invoice or issue one invoice?

Russian help desk response

This is a masculine noun, correct: issue one invoice.

What type of word is invoice?

Russian help desk response

Invoice is a masculine noun. Correct: an invoice has been issued, an invoice has been received, etc. When declension, both parts of this word change:

Which is correct: by invoices or by invoices?

Russian help desk response

That's right: according to invoices.

Pages: 2 3 4 last

Is it possible to issue a duplicate invoice?

In practice, it is generally accepted that a duplicate is recognized as a re-issued copy of an invoice that has the same legal force as the original.
A similar procedure for certifying an invoice with the signature of the manager or chief accountant is maintained when issuing a duplicate invoice. The issued duplicates must correspond to the original invoices. Therefore, the duplicate invoice must be completed in the same way, in particular, it must indicate the date of the lost invoice.

The Ministry of Finance of Russia in Letter No. 03-04-11/217 dated December 8, 2004 indicated that the seller does not have the right to issue duplicate invoices (i.e., actually new invoices), and accordingly, deduct VAT amounts based on such invoices - invoices are not allowed to the buyer.

The position of the Ministry of Finance of Russia is also supported by some arbitration courts (resolutions of the FAS North Caucasus District dated December 19, 2007 No. F08-8364/07-3151A, FAS East Siberian District dated March 11, 2008 No. A19-9152/0744-F02-726/2008, FAS Moscow District dated October 10, 2007 No. KA-A40/10654-07).

It should be noted that in most cases, this approach is applied by the courts when the taxpayer had the opportunity, instead of drawing up a duplicate invoice, to make corrections to the previously issued invoice in the manner prescribed by the Rules. Regarding the number of duplicates (copies) of invoices issued, we note the following. In both cases, it is sufficient to issue one copy of the relevant document.

It should be taken into account that the buyer may have to defend the right to deduct VAT on the basis of a duplicate (copy) of an invoice in court.

Comments

• 07/22/2014 Natalya

  Great article. The question remains. If the manager signs all the documents himself. Do we need to reflect the order for the right to sign in the documents themselves? Or, as a director, the question of the right to sign for the chief accountant will no longer arise? Are, for example, 3 identical signatures allowed on the delivery note on the shipping side?

  Reply Link

• 07/30/2014 Ksenia Timchenko, Auditor GSL Law & Consulting

  Good day, Natalia! If the head of the organization has assigned himself the duties of the chief accountant due to the absence of this position on the staff, then there is no need to leave information about the order to assign the duties of the chief accountant to the head. Signing of the delivery note on the part of the supplier is entrusted to the persons responsible for authorizing the release of cargo, the chief (senior) accountant and the person shipping the cargo. If, for example, one director works in an organization, then he is, accordingly, all of these persons. Then the delivery note will have three identical signatures.

  Reply Link

• 08/12/2014 Alexey

  The invoice only bears the accountant's signature, but the manager did not sign. Will the invoice be considered valid?

  Reply Link

• 15.08.2014

  Good afternoon, Alexey In accordance with clause 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. When issuing an invoice by an individual entrepreneur, the invoice is signed by the individual entrepreneur or another person authorized by a power of attorney on behalf of the individual entrepreneur, indicating the details of the state registration certificate of this individual entrepreneur. Paragraph three of paragraph 2 of Article 169 of the Tax Code of the Russian Federation establishes that failure to comply with the requirements for an invoice not provided for in paragraph 6 of Art. 169 of the Tax Code of the Russian Federation cannot be a basis for refusing to accept for deduction the tax amounts presented by the seller. If you intend to deduct VAT on this invoice, we strongly recommend that you request an invoice signed by the manager and chief accountant.

  Reply Link

• 08/14/2014 Oksana

  Yes, the article is very good. Also a question. If the organization we work with requests an invoice for the previous year. Do the new director and accountant have the right to sign? And does the new employee have the right to sign documents dated 2011 with a power of attorney dated 2014?

  Reply Link

• 15.08.2014

  Good afternoon, Oksana. The organization can draw up duplicates of the act, invoice and invoice in connection with their loss by the counterparty and put the signature of a new manager, chief accountant or other person authorized by order (power of attorney) on them. The main thing is that the recovered documents coincide in amounts with the acts and invoices lost by the organization’s counterparty and contain all their indicators and details. It is also possible to provide the counterparty with a certified copy of the document confirming the appointment of a new manager, chief accountant or an order (power of attorney) for the signing of documents by an authorized person. Neither the Civil Code of the Russian Federation nor the Tax Code of the Russian Federation says anything about the procedure for issuing duplicates of acts, invoices and invoices in the event of loss of their copies by the taxpayer's counterparty. But in this case, the organization requesting a duplicate invoice may run the risk of deducting VAT on this invoice (especially for 2011). This is confirmed by judicial practice. The Resolution of the Federal Antimonopoly Service of the Volga Region dated August 10, 2009 N A06-2176/08 notes that tax legislation does not contain a prohibition on restoring invoices by issuing duplicates of these documents. However, the recovered documents must coincide in amounts with the disputed invoices, contain the details of the disputed invoices and indisputably confirm the fact of payment of these particular invoices. The Resolution of the Federal Antimonopoly Service of the Moscow District dated May 25, 2012 N A40-110048/10-140-598 directly states that the signing of duplicate invoices issued to replace lost originals by other authorized persons in connection with a change in the head of the seller of goods (works, services) is lawful and does not deprive the buyer of the right to a tax deduction on such invoices. The signing of invoices by different officials was caused by reasons beyond the control of the taxpayer - a change in the heads of counterparties during the relevant periods.

  Reply Link

• 08/14/2014 Oksana

  An invoice with one signature of the chief accountant is considered invalid

  Reply Link

• 08/18/2014 Irina

  There is no position of chief accountant in the company's staff; documents are now signed by a lawyer who is also an accountant. Is this a violation or should a lawyer, who is also an accountant, be registered as a chief accountant?

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• 10/23/2014 Alina Drobysheva, Legal Advisor at GSL Law & Conculting

  Good afternoon, Irina! The staffing table may not include the position of chief accountant. Registration by the chief accountant is not required. In accordance with clause 3 of Article 7 of the Federal Law “On Accounting”, the head of an economic entity is obliged to entrust the maintenance of accounting to the chief accountant or other official of this entity.

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• 09/05/2014 Victoria

  The counterparty requires that the OGRNIP be indicated in the invoice in addition to the state registration certificate. Yes, he also wants it to be printed... My program does not allow this. How to refuse with reason?

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• 23.10.2014

  Good afternoon, Victoria. According to paragraph 1 of Art. 169 of the Tax Code of the Russian Federation, an invoice is a document that serves as the basis for the buyer to accept tax amounts presented by the seller for deduction when the requirements established by this article are met. The list of mandatory details that must be indicated in the invoice issued for the sale of goods (work, services), transfer of property rights is established in paragraphs 5, 6 of Art. 169 of the Tax Code of the Russian Federation. According to paragraph 6 of Art. 169 of the Tax Code of the Russian Federation, when issuing an invoice by an individual entrepreneur, the invoice is signed by the individual entrepreneur indicating the details of the certificate of state registration of this individual entrepreneur. According to the regulatory authorities, in the invoice from an individual entrepreneur, in order to legally deduct VAT on it, the date, series, and number of the state registration certificate must be indicated (Letter of the Federal Tax Service of Russia dated 07/09/2009 N ШС-22-3 / [email protected] ) .

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• 12/15/2014 Oleg

  Good afternoon. How to pay for the delivered goods correctly: by invoice or invoice, and what is the difference?

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