In what cases should I issue an UTD, and in what cases should I issue an invoice?

Accounting legislation establishes the obligation of economic entities to document all facts of economic life, which, naturally, is reflected in the volume of document flow. However, any business strives to optimize all ongoing processes, in particular office work. In order to solve this problem, the Federal Tax Service of Russia began developing a universal document that could ease the bureaucratic burden. Thus, in 2013, businesses were given the opportunity to justify the VAT claimed for deduction and account for expenses for accounting and taxation purposes in one step - by issuing a universal transfer document. UPD has become an alternative to such forms as TORG-12, OS-1, M-15.

What is UPD?

A universal
transfer document
(UDD) is a form that simultaneously performs the functions of a primary accounting document and an invoice.

The Federal Tax Service has fixed the recommended form of the UPD. We repeat, the developed form is only recommended. This means that organizations have the right to modernize the UPD for their own convenience by adding the necessary indicators without violating the integrity of the document. The main thing is to fix the form in the accounting policy of the organization, and in the document itself - to indicate all the mandatory details for the primary documentation, in particular, the name of the form, the date of execution of the document, and the indication of the originator; content and transaction meter; indication of the persons responsible for processing the transaction (full name, position, signature).

The recommended UPD Form is one of the possible forms of a document on the transfer of goods (work, services) and property rights. The provisions of the letter of the Federal Tax Service of Russia dated October 21, 2013 N ММВ-20-3/ [email protected] determine that filling out all UTD details as mandatory for primary documents and details for invoices allows you to use it simultaneously for the purpose of calculating income tax and calculations for value added tax.

At the same time, the letter of the Federal Tax Service of Russia dated October 21, 2013 N ММВ-20-3/ [email protected] is not a normative legal act, does not amend or supplement federal legislation and does not contain an exhaustive list of indicators that can (should) be recorded by the parties when registering transactions transfer of goods (work, services), property rights, and does not limit the rights of business entities to use other forms of primary accounting documents and invoice forms.

Universal transfer document: what papers can it replace?

A universal transfer document (act) is a special accounting document that can be used for various purposes. This is where its versatility lies.

What documents can it replace?

The universal transfer document began to be actively used by participants in economic legal relations since 2014, when its use was approved by the Federal Tax Service as one of the universal reporting documents for the correct calculation of the amount of value added tax payable to the state budget.

The universal transfer document (UTD) is a document that, according to the Federal Tax Service, should be a unified act that can be used by all legal entities and individual entrepreneurs that reflect the profit received and the required VAT amounts contributed to the state budget.

The form of the document is designed in such a way that it includes
data typical for documents such as:
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• invoice for goods released to the buyer;
• the commodity section of the consignment note for the shipment and delivery of goods to the buyer;
• invoice for the release of goods or materials to the third party;
• an act of acceptance and transfer of one or more fixed assets transferred from the seller to the buyer.

When can it be used?

The use of UTD is possible at any time during the turnover of goods or services between sellers and buyers, if such turnover is under the jurisdiction of the tax authorities of the Russian Federation.

UTD can be used by both legal entities under the general taxation regime and individual entrepreneurs and legal entities under the simplified taxation regime.

Since the use of a universal transfer document is possible in place of other financial and payment documents, participants in tax relations can start using such a document at any time, as soon as they have the technical ability to fill it out correctly, depending on who their counterparty is.

Filling rules

The key rule for filling out the UTD is the need to display information about what document the form of the universal transfer document will be used as.

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If the UPD is planned to be used as an invoice, the document status is indicated by the number “1”; if, as another primary payment document, the status of the UPD is indicated by the number “2”.

Based on what document the universal transfer document will be used for, the requirements for filling it out will vary, but some of them are universal:

• names of the parties to the transaction (information on both the seller and the buyer is indicated);
• description of the transferred goods (name or indication of article numbers);
• the number of units of goods transferred from the seller to the buyer (indication in pieces, packages or, if we are talking about work performed, square meters of such work or man-hours involved);
• information about the cost of the goods (the total cost, the amount of VAT to be paid, the cost excluding VAT are indicated in separate columns);
• information about the persons who released and accepted the transferred goods.

Advantages of UPD

The key advantage of using a universal transfer document is the ability to use it as various documents used in the implementation of trade turnover.

In addition, a universal transfer document can be used as a supporting document when submitting reports on income and taxes paid to the tax authorities.

A universal transfer document can also be used with various participants in economic legal relations due to the fact that it includes information used in various documents confirming transactions, and its form is included in almost all electronic accounting systems.

The universal transfer document was developed by the Federal Tax Service as a document that can be used by participants in tax legal relations and trade turnover to replace a large number of used transfer and payment documents.

In order for the UTD to meet the goals of its creation, it must be drawn up in accordance with the recommendations of the Federal Tax Service.

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When is UPD used?

Since this form is universal, it can be completed when performing fairly common operations, for example, when:

1. Shipment of goods (purchase and sale agreement);
2. Transfer of goods (commission agreement, instructions, agency agreement);
3. Delivery of work (contract);
4. Transfer of property rights.

Since the UTD acts as an invoice, the question arises about the possibility of its use by persons who are not VAT payers. Let's say right away that this is possible. The developers have provided the ability to assign a characteristic to a document, according to which its role is determined.

This sign is affixed by the person filling out the document in the upper left part. If a document is assigned the status “1”, then in this case this document combines the role of both the primary document and the invoice. Status “2” is assigned when an invoice is not required and the UPD serves only as a primary document. For example, this status should be indicated when applying special tax regimes, when the allocation of VAT from the transaction value is not required.

Who signs?

The lines in which the head of the company and a representative of the accounting department must sign are always filled out. This is mandatory in accordance with the requirements of the Federal Tax Service.

The position and full name are also indicated. with the signature of the persons who were involved in the shipment, drivers authorized to transfer rights.

In the column just below, the MOLs are entered, which are responsible for the correct execution of the transaction on the selling side. If this duplicates existing data, then it is permissible not to sign, just indicate who it is.

A little further on, the buying party signs. The same responsible persons who were responsible for acceptance checked the quality and quantity of the batch. Nearby there is a mall, which formalized economic life.

How to start working with UPD?

You can start using UPD at any time during the year. You can use the UPD form proposed by the Federal Tax Service of Russia, or develop your own based on it, adding the necessary details or removing unnecessary ones.

If the recommended form works for you, please reconcile it with the current invoice form as changes have been made. Fix the UPD form in your accounting policy; if the recommended form does not suit you, develop your own UPD form similar to it. In terms of invoice details, your UPD must correspond to the current invoice form. Do not change the composition and sequence of details of the invoice itself. For example, you should not add new columns between columns 1 - 11, change the names of columns and lines, or delete invoice details.

Fix the UPD form that you will use in your accounting policy. Explain to your employees the procedure for filling out the UPD:

• who draws up the document and in how many copies;
• in what order, who fills out which fields of the document;
• within what period of time it is necessary to fill out certain fields of the document;
• what fields and how should the buyer's representatives fill in.

Indicate to employees from whom they can obtain clarification on issues that arise during the preparation of documents and during the delivery and acceptance of goods (work, services) to customers.

It is not necessary to warn counterparties about the use of UTD. As a rule, buyers do not object to UPD. If the document is drawn up correctly, there are no tax risks for them (Letter of the Federal Tax Service of Russia dated October 21, 2013 N ММВ-20-3/ [email protected] ). But buyers may have questions when filling out your UPD form or other difficulties. We recommend that you resolve all issues in advance - before you begin to arrange the shipment of goods (delivery of work, services).

You can include a clause on the application of the UPD in the contract. In this case, we recommend indicating how the UTD will be used: as an invoice and a primary document or only as a primary document.

The current legislation of the Russian Federation does not oblige the organization’s seal to be affixed to the UTD. You can stamp it as you wish. If you put a stamp that indicates your full name, then lines [14] and [19] of the UPD do not need to be filled in. The absence of a seal if all the required details are present in the UPD is not a violation, and also does not entail a denial of a deduction for a buyer under the UPD with status.

Electronic UTDs can be issued if the parties agree to their electronic exchange and have compatible technical means for this. UPD with status “1” is both a primary document and an invoice. And an electronic invoice can be issued only by mutual agreement of the parties if they have technical means (clause 1 of Article 169 of the Tax Code of the Russian Federation). UPD with status “2” is the primary accounting document. The exchange of primary electronic documents is not regulated by law. Since the buyer may not have the technical ability to process the seller’s documents, we recommend agreeing with the counterparty on the procedure for electronic document management, regardless of the UPD status. Consent to issuing electronic UPD can be issued in a similar way to consent to issuing electronic invoices: a clause in a contract, a separate agreement, by exchanging letters or in another way convenient for you. The electronic UPD must be compiled according to the Format approved by Order of the Federal Tax Service of Russia dated December 19, 2018 N ММВ-7-15/ [email protected]

How to fill out an electronic document file depends on its function

Function - SSF

The details that need to be filled out are defined in clause 5 of Art. 169 Tax Code of the Russian Federation:

1. serial number of the document, day, month and year of its formation;
2. name, address, tax identification number of both parties to the transaction;
3. names and addresses of the sender and recipient of the cargo;
4. number of the document that records the advance payment for upcoming deliveries;
5. delivery contents, if possible - the unit of measurement of the contents;
6. quantity of delivery contents in the units of measurement mentioned earlier; currency;
7. price per unit of supply, excluding tax (exception - state regulated price, including tax);
8. cost of supply or property rights excluding tax;
9. excise tax where necessary;
10. tax rate;
11. tax for the buyer at current tax rates;
12. delivery cost including tax;
13. country of origin of the goods;
14. Number of customs declaration;
15. code of the type of goods according to the unified Commodity Nomenclature of Foreign Economic Activity of the Eurasian Economic Union for goods exported outside the Russian Federation to the territory of the Eurasian Economic Union.

A new mandatory field appears in the electronic format - the name of the entity that compiled the seller’s file. If the seller and the compiler are different entities, then the second fills out the field “The basis on which the economic entity is the compiler of the invoice exchange file (seller information).” This is important for outsourcers and agents.

Function - DOP

In the document file you need to fill in the details mentioned in Art. 9 of Federal Law No. 402-FZ “On Accounting”:

1. document's name;
2. day, month, year of its creation;
3. the economic entity that generated the document;
4. essence of the transaction;
5. amount or volume of delivery;
6. Full name and signatures of responsible persons.

Function - SCHFDOP

The document file must contain all the information listed above.

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About the procedure for filling out the UPD

Features of filling the UTD are determined by its multifunctionality. The letter from the Federal Tax Service contains detailed line-by-line recommendations for filling out the form (Appendix 3). It is worth noting that, in general, filling out the UPD should not cause serious problems. The document contains lines already familiar from other forms. For clarity, an example of filling out the form is shown in the figure below. Details that are required only for an invoice are marked in green, while details that are required for the primary document are marked in blue. The details required for both forms at the same time are highlighted in orange.

The part of the document highlighted in bold corresponds to the invoice, which is why this part is required to be filled out. It contains data about the participants in the transaction, information about the currency of the transaction, and the table reflects information about the content of the transaction. When adding or changing the form, the organization must take into account that in the area highlighted by the frame, it is allowed to enter information acceptable for reflection in the invoice.

The part under the frame in line 8 reflects information about the agreement concluded by the parties to the transaction. This indicator allows you to identify the content of the transaction, so it is considered mandatory details, despite the fact that it is outside the frame.

Line 9 reflects information about waybills and other accompanying documents. This information is not mandatory, but is for clarifying purposes only.

At the bottom of the UPD, the dates of delivery and acceptance are reflected, and information about the responsible persons is also filled in. The signature of these persons is required. In this case, stamps are affixed at the request of the parties. UPD without stamps is fully accepted for tax accounting.

Format features

If it is used as DOP or SCHFDOP:

• May have two names. One is official regarding the fact of economic life. The second is what the counterparties agreed upon.
• There are special fields for information about the carrier.
• Requires a signature from the buyer by an authorized person who is responsible for the preparation of primary documents.

For all types of documents

• You can enter any additional information: type of transaction, information for the participant in the document flow, additions about the participants in the transaction.
• Information about transaction participants contains the following fields:

• OKPO code;
• structural subdivision;
• information for the document flow participant;
• for individual entrepreneurs - TIN, details of the state registration certificate, full name; for legal entities - name, tax identification number, checkpoint; for a foreign person who is not registered with the tax authorities - name and other information;
• address;
• contact information (phone number, e-mail);
• Bank details.

• The “Signatory” block includes four attributes: “Area of ​​authority”, “Status”, “Base of authority (trust)”, “Base of authority (trust) of the organization”.

“Area of ​​Authority” is required to be filled in, select the required one.

Areas of Authority of the Seller Signatory

How to fix errors in UPD?

In the course of activities, situations inevitably arise when errors are made in the primary documentation. The procedure for adjusting the UPD is not standard and depends on many factors, since this is not a typical primary document.

Please note that the nature of the error made in the document is determined from the point of view of a tax audit. Thus, identification is hampered by errors that distort information about the parties, the content or value of the transaction, the tax rate or the amount of tax.

How quickly and on what date is it issued?

Like any other primary document, it should be drawn up directly during the operation, or immediately after completion. But this is a case that is not always realistic to repeat.

Therefore, in the recommended form, 3 date options are allowed:

• when the paper was compiled;
• a transaction occurred;
• the goods have been received/accepted for balance.

Is it possible to issue UTD in foreign currency?

The question of the possibility of reflecting transactions denominated in foreign currency in the UTD may raise serious doubts and lead the company to a complete refusal to use this form. However, one of the advantages of UPD, for example, over the TORG-12 form is precisely in reducing the risks when reflecting such transactions. Accounting legislation stipulates that primary accounting documentation is filled out in Russian currency. The Ministry of Finance has a strong opinion on this matter. At the same time, tax legislation establishes that filling out an invoice in foreign currency is acceptable.

Taking into account both of these facts, in practice it was decided that filling out the UTD in foreign currency is acceptable. But at the same time, the form should be supplemented with information about the cost of the transaction in rubles. To do this, you can supplement the table with the necessary columns.

We are preparing the implementation: is it possible to issue a UPD instead of TORG-12 and an invoice?

In order to formalize ongoing trade transactions using UTD, organizations/individual entrepreneurs must consolidate this point in the accounting policy (AP).

All forms of documents used in business and not included in the albums of unified forms must be recorded in the UP in order to avoid conflict situations.

By registering a transaction with a universal transfer document, an economic entity does not violate the requirements of legislative norms, since, according to Art. 9 of Law No. 402-FZ, he has the right to independently determine the forms of documenting the facts of economic life - tax officials speak about this in a letter dated October 21, 2013 No. MMV-20-3 / [email protected]

In accounting programs, when registering shipments, you often need to write out both documents - a waybill, for example, in the TORG-12 form, and an invoice, and when choosing a printed form, take advantage of the opportunity to print one document (UPD) instead of two. When performing work or providing services, a set of invoices and deeds can also be replaced by a universal transfer document, but in practice this is quite rare.

Results

Thus, the UPD is a universal document that allows you to reduce the company’s document flow by half. Currently, there is a sufficient number of clarifications from the Federal Tax Service of Russia on the use of UTD, and therefore the risks of controversial issues are insignificant. The material collected in the article reflects the main issues that arise in the process of using this document. We hope that it will be useful both to companies that are just thinking about switching to using UPD, and to long-time users of this form.

Firmmaker, June 2020 Elizaveta Karpuk When using the material, a link is required

Can I use two documents at the same time?

Situations may arise in which the question of simultaneous use of UTD and SSF arises. For example, one counterparty requires that the transaction be formalized with an invoice and a waybill, while the other agrees to exchange the UTD. From a legal point of view, both options are completely legitimate and can be used in the same organization.

The use of one of the design options is possible within the framework of one contract, i.e. all shipments under one contract can, for example, be formalized with a package of documents “SChF + invoice”, and under another contract – with a UPD filled out in accordance with status “1”. Different parties within the framework of one contract can be issued both with a package of documents “SChF + primary document BU” and UPD with status “1” (according to the text of letter No. GD-4-3/8963 of the Federal Tax Service dated 05/27/15).

In NU, these amounts are also recognized for the purpose of calculating income tax, simultaneously with VAT accounting.

The use of UPD does not impose restrictions on the use of other accounting forms in document flow. Theoretically, there is no legal prohibition on the use of UTD with status “2” while simultaneously issuing an invoice.