New invoice form from 07/01/2017: sample

From July 1, 2021, new forms of invoice and adjustment invoice have been introduced. A new requisite “Government Contract Identifier” has appeared.

Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137, which is responsible for the form of the invoice, has been updated (Resolution of the Government of the Russian Federation dated May 25, 2017 N 625). Let's look at the innovations regarding the issuance of paper invoices.

Main change : Added new line 8 “Identifier of government contract, agreement (agreement)” for the invoice (UPD) and similar data is reflected in line 5 of the adjustment invoice. This detail is indicated only if the Organization works under government contracts and such a code is assigned to the contract.

and samples of filling from 07/01/2017:

Invoice;
Adjustment invoice;
Universal transfer document (UDD).

Rules for working with invoices: basics

An invoice is a document that serves as a documentary basis for the buyer to accept the VAT amounts presented by the seller for deduction (reimbursement) (Clause 1 of Article 169 of the Tax Code of the Russian Federation). An invoice must be issued every time you sell goods, work, services or property rights. Invoices can be issued on paper or electronically.

From October 1, 2021, a new invoice form will apply. See “New invoice form from 10/01/2017: form and sample filling“.

The paper form of the invoice and the rules for filling it out are approved in Appendix 1 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137.

Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137 approved the current forms and Rules for filling out (maintaining) the following documents used in VAT calculations:
invoices (Appendix No. 1);
adjustment invoice (Appendix No. 2);
log of received and issued invoices (Appendix No. 3);
purchase books (Appendix No. 4);
sales books (Appendix No. 5).

If the seller wishes to send invoices to buyers electronically, the buyer must agree to this. At the same time, the means of receiving, exchanging and processing invoices electronically between the seller and the buyer must be compatible. They must comply with the established formats (paragraph 2, paragraph 1, article 169 of the Tax Code of the Russian Federation). Invoices are issued and received electronically in the manner approved by Order of the Ministry of Finance of Russia dated November 10, 2015 No. 174n.

Why are adjustment invoices needed?
The Tax Code of the Russian Federation establishes the obligation to issue adjustment invoices (paragraph 3, clause 3, article 168 of the Tax Code of the Russian Federation). Sellers of goods (work, services) issue such invoices in the event of an adjustment to the cost of goods shipped (work performed, services rendered) or transferred property rights. This can happen when, for example, prices or quantity (volume) of goods (work, services), property rights change.

Location of seller and buyer

According to the edition, valid until October 2021, in lines 2a and 6a of the invoice it is necessary to indicate the locations of sellers and buyers - legal entities in accordance with the constituent documents.
If the sellers and buyers are entrepreneurs, then in lines 2a and 6a you need to indicate your place of residence. Carry out automatic reconciliation of invoices with counterparties

The wording will change from October. Line 2a will need to reflect the supplier’s address indicated in the Unified State Register of Legal Entities, or the address of the entrepreneur indicated in the Unified State Register of Legal Entities. In line 6a you should put the buyer’s address indicated in the Unified State Register of Legal Entities or Unified State Register of Individual Entrepreneurs. In addition, from October the rule will disappear, according to which a commission agent purchasing goods from several sellers for the principal must list the addresses of all sellers separated by a semicolon in line 2a. It is difficult to say what this innovation is connected with. In our opinion, it does not mean that commission agents will be prohibited from listing the addresses of suppliers. Most likely, in practice everything will remain the same as it was. Perhaps official comments will appear soon in which officials will clarify this issue.

Mandatory invoice details

Let us list an exhaustive list of details that must be filled out in invoices (clauses 5 and 6 of Article 169 of the Tax Code of the Russian Federation):

serial number and date of compilation;
name, address and identification numbers of the seller and buyer or contractor and customer;
name and address of the shipper and consignee - only for shipped goods;
number of the payment order or other payment and settlement document - if payment took place before shipment;
the name of the goods shipped or a description of the work performed, services provided and property rights transferred, their units of measurement, when they can be determined;
the quantity of goods shipped or the volume of work performed and services provided in the specified units of measurement, when they can be determined;
name of currency;
price per unit of measurement, if possible, under the contract excluding tax. In case of application of state regulated prices - taking into account the amount of tax;
the cost of goods shipped, work performed, services provided, transferred property rights without tax;
the amount of excise duty on excisable goods;
tax rate;
the amount of tax based on current tax rates;
the cost of the total quantity of goods supplied (shipped) according to the invoice (work performed, services rendered), transferred property rights, taking into account the amount of tax;
country of origin of the goods - only for imported goods;
customs declaration number - only for imported goods;
code of the type of goods according to the Commodity Nomenclature of Foreign Economic Activity of the EAEU - when exporting goods to the countries of the Eurasian Economic Union.

Here's what an invoice form looks like in 2021:

You can submit an invoice valid until June 30, 2017.

Advance invoice: what you don’t need to fill out

The following may not be filled out in the advance invoice:

lines (3) and (4) – name and address of the shipper and consignee;
columns 2, 2a, 3 and 4 – unit of measurement, price and quantity of goods, works or services;
column 5 – cost of goods (work, services) excluding VAT;
column 6 – excise tax amount;
columns 10, 10a and 11 – information about the country of origin of goods and the customs declaration.

Here's what an invoice form looks like in 2021:

You can submit an invoice valid until June 30, 2017.

From July 1, 2021, the invoice has been supplemented with a new line

By Decree of the Government of the Russian Federation dated May 25, 2017 No. 625, changes were made to the invoice and adjustment invoice forms. The amendments provide that from July 1, 2021, the invoice form is supplemented with line 8 “Identifier of the state contract, agreement (agreement).” The adjustment invoice, in turn, from July 1, 2021 is supplemented with a new line 5 with the same name.

Starting from July 1, 2021, the new line will require the identification of the state contract for the supply of goods (performance of work, provision of services), contract (agreement) on the provision of subsidies from the federal budget to a legal entity, budget investments, contributions to the authorized capital.

It was necessary to make changes to the invoice form due to the entry into force of Federal Law No. 56-FZ dated 04/03/2017, which expanded the scope of information that must be indicated in the invoice issued for the sale of goods (work, services), transfer of property right

Here is a sample of the new invoice effective July 1, 2021 in Excel format.

You can also create a new form for an adjustment invoice, valid from July 1, in Excel format.

Conclusion
From July 1, 2021, when selling goods (work, services) under government orders, suppliers will be required to indicate the identifier of the government contract, agreement (agreement) in invoices. New requirements are established by Federal Law dated April 3, 2017 No. 56-FZ. However, the forms of the invoice and adjustment invoice have not changed. They will still need to be exhibited in the forms established by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137.

Notifications on the regulatory legal acts portal

VAT codes, ID 02/08/06-17/00067207
VAT return, ID 02/08/06-17/00067201

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New invoice format from July 1, 2017

From July 1, 2021, it is allowed to generate invoices in electronic form exclusively according to the new format approved by Order of the Federal Tax Service dated March 24, 2016 No. ММВ-7-15/155.

An adjustment invoice from July 1, 2021 can also be submitted only in a new format, which was approved by Order of the Federal Tax Service dated April 13, 2016 No. ММВ-7-15/189.

Please note that the formats of electronic invoices are approved by orders of the Federal Tax Service of Russia dated March 24, 2016 No. MMV-7-15/155 and dated March 4, 2015 No. MMV-7-6/93. Until July 1, 2021, both formats are valid simultaneously. And during the period from May 7, 2021 to June 30, 2021, it is allowed to generate invoices in any format: both old and new. However, from July 1, 2021, the “old” electronic format of invoices cannot be used (clauses 2 and 3 of the order of the Federal Tax Service of Russia dated March 24, 2016 No. ММВ-7-15/155).

What has changed in the format
There are no changes to the invoice metrics, form or data structure in the new format. The reason for the appearance of the new format was the introduced ability to indicate additional information in invoices, including details of the primary document. In fact, the new invoice format has also become the format of a universal transfer document (UD).
Also, the new invoice format from July 1, 2021 may include not one file, as before, but two, which at the same time have multidirectional movement: from seller to buyer and from buyer to seller.

Changes to the application procedure for compensation

The innovations in the application of the declarative procedure for compensation described in Art. 176.1 Tax Code of the Russian Federation:

The list of persons entitled to apply this procedure has been added. Now these include those taxpayers who have a guarantor who is ready to pay for them the amount received in excess or offset when using the application procedure if, as a result of the audit, the refund is found to be unfounded (subclause 5 has been added to clause 2).
The requirements for the guarantor have been determined (clause 2.1 has been added), who at the time of issuing the guarantee must: be a Russian legal entity;
pay to the budget for 3 years ending before the year the guarantee was issued in an amount of at least 7 billion rubles. taxes such as VAT (excluding paid at customs and as a tax agent), excise taxes, income tax and mineral extraction tax;
have valid guarantee agreements (including those issued for a taxpayer who is still claiming compensation using the application procedure) for a total amount of no more than 20% of their net assets calculated at the end of the year ending before the year the guarantee was issued;
not be in the process of bankruptcy, reorganization or liquidation;
have no tax debts.

The requirements for the terms limiting the validity of the guarantee agreement have been adjusted (subclause 1, clause 4.1):

the period before which its validity cannot expire has been increased (from 8 to 10 months);

restrictions on the maximum period of validity are established (no more than 1 year from the date of conclusion).

In connection with the innovations, editorial changes were made to clause 8 (the link was changed) and to clause 12 (a reference to guarantors was added).

Thus, the changes made to the application procedure make it possible to apply it to a much wider range of taxpayers.

For a comparison of the main characteristics of the general and declarative procedures used for refunds, read the publication “Features and terms for the general and declarative procedures for VAT refunds.”

Results

From 07/01/2017 in ch.
21 of the Tax Code of the Russian Federation has introduced another batch of changes. Among them is the addition of invoice details, which applies to all taxpayers, entailing an adjustment to the form of this document. Another significant innovation was the expansion of the circle of persons to whom tax refunds are available through application. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Download the form for free

Using non-standard, outdated s. f. not allowed. The tax authorities will not accept these documents, and you will not be able to receive tax deductions. The new sample forms, which you can download for free on our website, will help you avoid problems.

Invoice 2021 new form from 10/01/2017 -

Download sample form

Proper preparation of an invoice requires knowledge of a large amount of information. If you always have a completed sample at hand, the task will be significantly simplified and the risk of errors will be reduced. Here you can for free, without registration.

Sample of filling out an invoice from 10/01/2017 -