Let's figure out whether the invoice is stamped?

on the basis of paragraph 2 of Article 169 of the Tax Code.... 2. Invoices drawn up and issued in violation of the procedure established by paragraphs 5 and 6 of this article cannot be the basis for accepting tax amounts presented to the buyer by the seller for deduction or reimbursement. Failure to comply with the requirements for the invoice, not provided for in paragraphs 5 and 6 of this article, cannot be grounds for refusal to accept for deduction the tax amounts presented by the seller. …. By putting a stamp at your discretion, you are not violating the order established by clauses 5 and 6, therefore everything is in order :) no, well, of course, there is such a position of the Ministry of Taxes, and even then they carefully write “there is no need”: .... Regarding the possibility of using additional details in invoices, the following must be taken into account. Invoices were introduced to control tax authorities over the correctness of calculation and completeness of payment of VAT to the budget by organizations and individual entrepreneurs. Resolution No. 914 establishes the necessary indicators for calculating the amount of VAT. Therefore, there is no need to use additional details in the invoice. In accordance with Article 9 of the Law of the Russian Federation of November 21, 1996 N 129-FZ “On Accounting”, the organization must document all business transactions with supporting documents, which will be primary for accounting. E. Klochkova, Moscow Department of the Ministry of Taxes and Taxes of Russia October 23, 2002 “Financial newspaper. Regional issue", N 43, October 2002.

Any transaction is accompanied by the execution of a package of documents, one of which is an invoice. Basically, VAT taxpayers issue this form. Do I need a stamp on the invoice or can I do without this detail? Let's understand the current legal requirements.

Why does this question arise?

Many entrepreneurs who are faced with filling out invoices for the first time, or who have been dealing with them for a very long time, have a question about whether it is necessary, in addition to filling out all the required items on the invoice, to also put the organization’s seal.
And this is not surprising, because not so long ago any company was simply obliged to have an individual seal, and documents that did not have it were simply considered invalid. This is why this question comes up so often.

Looking ahead a little, we can immediately say that it is not at all necessary to put a stamp on this document.

Reference! According to the laws “On Joint-Stock Companies” and “On Limited Liability Companies”, recently companies may not have their own seal at all (if its mandatory presence is not specified in the company’s Charter).

What is it for?

Based on the letters of the Ministry of Finance and Article 169 of the Tax Code of Russia, the presence of seals or stamps of the selling organization or the purchasing organization on the invoice is not required. Moreover, their presence is not at all stated in the rules for drawing up this document.

To affix a seal or not to affix a seal is a personal matter for each individual company. Its presence is not regulated by law, but many still install it. That is, the question of why a certain organization does not have a stamp on its invoice is not entirely relevant.

In this case, it is an additional confirmation of the conclusion of the transaction and at the same time another detail of the company on the document. Moreover, its presence does not in any way change the significance of the document, and it has full force both with and without a seal.

Stamps for drivers, forwarders

Accompanying documents when transporting goods must be certified by seals for drivers and forwarders in order to increase the safety of the transportation process.
All manufacturing enterprises and companies involved in the transportation of goods or providing distribution services have positions of driver and forwarder. The driver's responsibilities include the transportation of goods, and the forwarder must ensure the correct transportation of goods and the completion of all accompanying documentation. Most often, these positions are combined in one workplace.

All cargo is accepted, transported and transferred to the recipient with a package of accompanying documents. Without a seal, the legal force of a document confirming acceptance of cargo for transportation remains controversial and leads to conflict situations. Seals for drivers and forwarders allow you to avoid problems with the law when transporting goods. For employees working in these positions, this is the most reliable way to protect themselves from forged documents and avoid troubles such as shortages or fraud. Enterprises order stamps for drivers and forwarders to improve the safety of cargo transportation.

Linta company offers reliable seals whose quality will never let you down. Our company's products, intended for drivers, meet all the requirements of this profession. We understand that the printing will not be used in an office environment, so we use durable and wear-resistant equipment for their production. With our seals, your cargo will travel any distance and will be delivered to the recipients with a full package of legally certified documents. New seals for accompanying documents for cargo are made according to the company details. A special security mesh enhances the reliability of documents and makes attempts to forge them impossible. Order stamps for drivers and forwarders from Linta, and you will forever forget about problems with documents for transporting goods.

From what year and when was it canceled?

The first attempt to cancel the mandatory stamp on the invoice was to change Article 169, paragraph 6 of the Tax Code of Russia. This amendment came into force on January 1, 2002, after which the presence of a seal on the invoice became optional. In addition to these changes, the phrase “without a seal is not valid” was also removed from the document.

Since the sign "M.P." was not completely removed from the account, some regional tax authorities did not recognize such a document as valid and refused to calculate deductions. This caused a lot of controversy, as well as a lot of dissatisfaction on the part of the owners of such documents.

Important! "M.P." was finally removed from invoices, and the presence of the seal itself henceforth became completely optional.

Changes in invoices from - 1 - January 2021

Let us remind you that companies that work with contracts with treasury support are required to indicate in the invoice the number of the government contract (or agreement or agreement on the provision of subsidies, investments, contributions to the authorized capital from the federal budget). They receive a 20-digit code. It is indicated in all contracts drawn up under government orders. You can find this code in the contract or in the Unified Information System. If you do not need to write the IGK on the invoice (that is, you are not working with a contract to which an identifier is assigned), then do not leave the line empty - put a dash in it.

Although the general issuance procedure has not changed, changes to invoices from January 1, 2021 affected the form of the document. New details have appeared, the contents and design of some columns have changed. You can see what the new invoice looks like and a sample on this page. We will also tell you in detail how to fill out the document.

What happens if you don’t put it down or vice versa?

As already discussed above, if the seal is not affixed, no violations of the law or sanctions from the tax service will follow, since its presence is not at all necessary (and in most cases, all modern companies do not affix it at all).

Another question is what will happen if you do put a stamp? In fact, also nothing. The presence of a seal does not in any way reduce its legal significance, much less make it invalid.

Invoices with stamps must be accepted by all Russian tax authorities, and deductions for them are made in the same way as for invoices that do not have stamps.

Thus, stamps and seals on the account are simply additional details, and their presence is not regulated in any way by law.

The real Dolinskaya truth

On the other hand, all these innovations are very narrowly “tailored” to specific organizational and legal forms of legal entities, and therefore will not affect the overall business turnover as globally as they could. However, when creating the draft of this law, no one really hid that its task was not so much to change the existing practice, making it more convenient, but to improve the country’s position in the international ranking. This follows directly from the explanatory notes accompanying the bill at every stage of its passage through the State Duma. In fact, this document is aimed not so much at the development of legislation and business turnover in our country, but at “throwing dust in the eyes” of international organizations and creating a positive image of the state among investors.

No. 24-11/02621. Tax officials once again admit that line 3 must be filled out only when the seller engages someone to deliver the goods. If it says “He is the same” (“The same”), this will mean that the seller and the shipper are one person. This is confirmed by arbitration practice (see, for example, the resolution of the FAS of the North-Western District dated February 5, 2004 No.

Consequences if a signature is stamped

Another situation, completely different from the one discussed above, is the placement of signatures and seals on invoices. Unlike the organization's seal, the presence of a facsimile on an invoice is a serious violation.

Attention! Providing an invoice with such a signature automatically deprives the company of the right to a tax deduction, and the invoice itself is considered invalid.

Despite the fact that the Supreme Court clarified that in this case the production of a facsimile is not a violation, the position of the tax service itself remains unchanged.

In addition, even newly signed in person facsimile invoices that were previously rejected by the service also remain invalid. That is why you should absolutely not use signature seals instead of a real signature when certifying this document, since in 99% of cases such an invoice will be rejected and it will no longer be possible to receive a deduction.

Thus, when registering an invoice, the presence or absence of a seal is optional. Whether to add it or not is up to the company filling out the invoice to decide. As for seals and signatures, it is strictly forbidden to put them on this document, otherwise the invoice will become invalid and you will not be able to receive the deductions due on it.

Stamps for invoices and invoices - for any type of business

Stamps for invoices and invoices are an integral attribute of a full-fledged modern business.
You can order such a print from us. By contacting us, you can order the production of stamps for invoices and invoices. This is especially true for large organizations that engage in regular trading. However, often starting individual entrepreneurs, open joint-stock companies and joint-stock companies are faced with the need to use printing to issue invoices and invoices.

Of course, today you can find print order executors quite easily - all you have to do is open a search engine. However, do not rush to contact companies that offer to do everything as cheaply as possible. The result of her work may be a print that is not of the required quality, will not meet your needs, or will be contrary to legal requirements.

So, why is the best option to contact us?

We will produce a seal that will reflect all the necessary information about your organization. You will be able to avoid any problems with regulatory authorities, as well as with your customers and trading partners. The printing will fully meet your requirements. If you do not have time to develop the project in detail, entrust this matter to our specialists. If you want to think through all the little details and nuances yourself, we will definitely help you. Quality and durability combined with a fairly competitive price are what distinguishes the results of the work of our specialists. A stamp made to your order will become a reliable tool in the preparation of invoices and invoices. Whatever business you are in, whatever the scale of your work, there is no doubt that the printing you will use for invoices and invoices must be of the highest quality and fully reflect all the necessary information.

Clarity, legibility, compliance with the law - and all this for a relatively low price. You can look at examples of already completed orders, read reviews and ask any questions you are interested in - we are ready to fulfill your order as soon as possible!

Do I need a stamp on the invoice?

Any transaction is accompanied by the execution of a package of documents, one of which is an invoice. Basically, VAT taxpayers issue this form. Do I need a stamp on the invoice or can I do without this detail? Let's understand the current legal requirements.

The basic requirements for drawing up an invoice are listed in clauses 5-6 of the stat. 169 NK. It says in detail what details the document should contain.

For example, this is the serial number and date of issue; name of the parties to the transaction (seller, buyer, consignor, consignee); type of products or services sold; monetary and physical indicators of measurement; country of origin; total cost, VAT amount and rate, etc.

Additional requirements for the design of the form are contained in Decree of the Government of Russia No. 1137 of December 26, 2011.

This regulatory act provides line-by-line indicators that must be indicated in the invoice form.

If you carefully analyze the procedure for drawing up the document, it becomes clear that affixing a seal is not required. And the absence of this requisite will not be considered a violation of legal norms.

We figured out whether or not a stamp is placed on the invoice. This document is issued without a seal, but in a standard form and in compliance with the requirements of the stat. 169 NK.

Previously, the seal additionally certified the legality of the shipment, but has now been canceled.

How did such an innovation affect the procedure for obtaining tax deductions for VAT?

Deduction on an invoice without a stamp - legal or not

VAT is one of the main taxes, the payment of which often puts a dent in the taxpayer’s pocket. Therefore, it is important to correctly calculate this fee, reflecting not only accruals, but also deductions.

A VAT refund is recognized as legal if the documents are drawn up correctly.

Is it possible to deduct the tax for which an unstamped invoice is issued? Of course, the answer will be positive, because the seal is not a mandatory requirement.

What to do if the supplier of products (services) nevertheless issued the buyer a stamped invoice? Can its buyer deduct tax on such a transaction? Even if the counterparty has issued a stamped invoice for the client, the tax deduction is reflected in the accounting records without changes. Of course, provided that all mandatory requirements for filling out the document are met.

Read our article about the application of new invoices from October 2021.

If errors are made when preparing invoices and primary documents

Corresponding changes, as a rule, need to be made to the primary document (waybill, certificate of services rendered or work performed), since the invoice is issued on the basis of this document. And if the error is significant for the invoice, then it will probably be considered as such for the primary document.

For example, in the Resolution of the Nineteenth Arbitration Court of Appeal dated February 21, 2013 in case No. A64-3569/2012 it is noted: the law does not exclude the right of the taxpayer and his counterparties to make corrections to invoices and primary documents drawn up in violation of the established procedure or containing false information about completed business transactions, and does not prohibit the taxpayer from eliminating the non-compliance of primary documents with the requirements of accounting legislation by making corrections to an incorrectly executed document, re-issuing it, replacing it with one executed in the prescribed manner and submitting re-issued primary documents to the tax authority or to the court to justify the legality of applying tax deductions or income tax expenses.

Can an invoice be without a signature, only with a stamp?

Please tell me: suppliers receive invoices and delivery notes without signatures, only with stamps. Is it correct? After all, the fact of transfer of goods is confirmed by signatures, and invoices are not stamped at all.

No, that's right.

The invoice must be signed. It must be signed by the head and chief accountant of the selling organization (performer). Printing on the invoice is optional.

The primary document (invoices) must be signed. Moreover, in such a way that it is possible to identify those who signed it (persons responsible for processing the transaction). In the consignment note (form TORG-12), printing is required.

The rationale for this position is given below in the materials of the Glavbukh System for commercial organizations and simplified

1. Recommendation: Who can sign the invoice

Signatures of responsible persons

The invoice on paper must be signed by the manager and chief accountant of the selling organization (performer). The invoice can also be signed by other persons authorized to do so by order of the manager or by power of attorney on behalf of the organization.*

An invoice issued on behalf of an entrepreneur can be signed either by the entrepreneur himself or by the person to whom the entrepreneur has issued the appropriate power of attorney.

For example, an accountant who keeps records of a businessman’s activities.

In both cases, the invoice must indicate the details of the state registration certificate of the entrepreneur.

An invoice drawn up in electronic form must be certified by an enhanced qualified electronic signature of the head of the organization or another person authorized to do so by order of the head or power of attorney of the organization.

If the supplier (executor) is an entrepreneur, he must certify the electronic invoice with his enhanced qualified electronic signature.

When an organization prepares an invoice in electronic form, the indicator “Chief Accountant (signature) (full name)” is not generated.

This procedure follows from the provisions of paragraph 6 of Article 169 of the Tax Code of the Russian Federation, paragraph 8 of Appendix 1 to Decree of the Government of the Russian Federation of December 26, 2011 No. 1137, paragraph 1.5 of the Procedure approved by Order of the Ministry of Finance of Russia of April 25, 2011 No. 50n.

Olga Tsibizova,

Head of Indirect Taxes Department

tax and customs tariff policy of the Ministry of Finance of Russia

2. Directories: List of documents on which the organization’s seal is required (optional)

3. Recommendation: How to organize document flow in accounting

Signatures in documents

Draw up all primary documents when performing a transaction (transaction, event). And if this is not possible - immediately after the end of the operation (transaction, event). Responsibility for registration lies with the employees who signed the primary document.

Such rules are established by Article 9 of the Law of December 6, 2011 No. 402-FZ.

The list of employees who have the right to sign primary documents can be approved by the head of the organization by his order.

At the same time, the procedure for signing documents used to formalize transactions with funds is regulated, in particular, by Bank of Russia Directive No. 3210-U dated March 11, 2014 and Bank of Russia Regulation No. 383-P dated June 19, 2012. This was stated in the letter of the Ministry of Finance of Russia dated December 4, 2012 No. PZ-10/2012.

In any case, the primary document must be signed in such a way that it is possible to identify those who signed it (the persons responsible for processing the transaction). That is, the signatures in the document must be decrypted. *

This follows from Part 2 of Article 9 of the Law of December 6, 2011 No. 402-FZ and is confirmed by the letter of the Ministry of Finance of Russia dated September 10, 2013 No. 07-01-06/37273.

Unlike organizations, an individual entrepreneur cannot transfer the right to sign primary documents to third parties. This is directly indicated in paragraph 10 of the Procedure, approved by order of August 13, 2002 of the Ministry of Finance of Russia No. 86n and the Ministry of Taxes of Russia No. BG-3-04/430.

Sergey Razgulin,

Actual State Councilor of the Russian Federation, 3rd class

* This is how part of the material is highlighted that will help you make the right decision

Latest publications

The Ministry of Finance of Russia clarified that if an agent on the simplified tax system acts in the interests of the principal, then in a transaction with third parties, only agency fees are taken into account as part of his income when determining the object of taxation (letter of the Department of Tax and Customs Policy of the Ministry of Finance of Russia dated September 28, 2021 No. 03 -11-06/2/62942).

When planning the opening of a new store, the manager usually asks the question: do I need to report this to the Federal Tax Service? A trading company must be registered as a UTII payer with the inspectorate at the place of business in each municipality where it intends to report under this special regime.

Currently, the professional standard “Accountant” is in force. However, in the near future, the Russian Ministry of Labor plans to adjust the requirements for the qualification level of accounting workers, as well as clarify their labor functions. For this purpose, a draft of a new professional standard “Accountant” has already been prepared.

The Saratov Regional Duma adopted a law on the transition to a new procedure for determining property tax for individuals. From January 1, 2018, payments will be calculated not according to the inventory value, but according to the cadastral value. Saratov residents will have to pay the newly assessed tax in 2021.

In the article we will look at how to correctly reflect in the accounting and tax accounting of budgetary and autonomous institutions the surpluses and shortages of property identified during the inventory, in what order to write off unrecoverable receivables and unclaimed accounts payable, and what documents to formalize these transactions.

Is there a stamp on the invoice for payment, how to fill out the invoice, is the invoice for payment an agreement?

An invoice for payment is a document with the recipient’s details, according to which funds are transferred for named inventory items (services, work) by the payer (customer, buyer), and, in fact, the amount of these funds.

It is important both for the party issuing it and for the recipient, since it contains all the information that is needed to complete the transaction.

Through it, the validity of the received (made) payment is confirmed, that is, it is a supporting document for accountants and financiers when writing off the owner.

How to fill out an invoice for payment?

Basically, two copies of such a document are drawn up:

• one is addressed to the buyer for payment;
• the second is addressed to the financiers (accountants) of the company.

Rules for issuing an invoice for payment. The invoice cannot do without indicating:

• numbers and dates of its registration;
• bank details of the company, its name (full name of the individual entrepreneur);
• Information identifying the agreement in pursuance of which it is written (if there is such an agreement);
• correct and accurate name of inventory items (works, services), price per item, total cost of all named goods (services);
• the amount of taxes included in the price;

These are all mandatory details that must be used to issue an invoice for payment.

Optionally you can also include:

• terms of sale (provision of services);
• possibility of self-pickup;
• Contact phone numbers;
• promotional offers, etc.

Forms and samples of invoices for payment

What if the invoice is incorrect?

If you provide incorrect information on the form, the payment will either be returned or will be listed as outstanding by the bank. Accordingly, the company will lose time and effort to return the money and make a new transfer.

It is likely that there will be a disruption in delivery (other obligations of the counterparty) and disciplinary consequences in relation to employees who made inaccuracies.

Normative base

In the albums of forms of primary accounting documentation currently used, there is no unified form of invoice; this issue is not directly regulated in the legislation.

Most companies independently develop the appropriate forms as one of the annexes to the order issued on the accounting policies and document flow schedule, and approve it on the basis of clause 4 of Art.

9 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting”, clause 15 of the Regulations on Accounting and Financial Reporting in the Russian Federation.

Thus, the organization itself decides how to correctly fill out an invoice for payment.

Invoice number and date

The number and date should always be reflected on the form. A unique number is assigned, and the date corresponds to the date of its issue (the day the invoice was issued).

The procedure for movement and storage of invoices among the relevant divisions of the company is determined by the approved document flow schedule.

If the seller is not required to pay value added tax, then the phrase “excluding VAT” must be printed under the table.

Is there a stamp on the invoice for payment?

“Do I need a stamp on the invoice for payment?” – one of the most popular questions regarding document preparation.

The absence of a seal will not invalidate the invoice. It must contain only those details that appear in Federal Law No. 402 of December 6, 2011.

“On Accounting” - the seal is not named there, so its presence is not required.

Thus, printing on the invoice for payment is mandatory, only according to the customs of business document flow

Who signs the invoice for payment?

According to the law, as of 2021, the personal signatures of employees who are responsible for carrying out a business transaction and its correct execution must be present in such a document.

Usually it is signed by the head of the company and the chief accountant (or other persons to whom powers have been delegated by the appropriate power of attorney). Thus, an ordinary manager can sign an account if he has a power of attorney allowing him to do this.

How to properly issue an invoice for payment. Do you need the original?

When contacting a counterparty, you must remember that the invoice can be a copy if the parties have originals of other documents - agreement, invoice, certificate of completion, etc. The decision to write off funds (or request the original) is made by the organization itself based on the principles of security and prudence.

Is an invoice a contract?

It is no secret that, given the peculiarities of work in the sales field, issuing an invoice is equivalent to an offer, and transferring money is an acceptance of such an offer. But to be identical to a contract, it must reflect all the conditions that are essential for contracts of a certain type.

In relation to the purchase and sale, this is a condition about the inventory items being sold (quantity and name), the deadlines for the transfer of such assets (as an option, within a calendar month from the moment the money is credited to the seller’s account), thus the deadline for payment of the invoice, so is very important.

If the essential terms are not reflected in the invoice, its issuance and payment are not equivalent to the conclusion of an agreement.

Stamps for branches and offices

is engaged in the creation and sale of seals, facsimiles, stamps of any complexity.
Including offering its clients the service of producing seals for branches and departments of companies.

offers the production of seals for branches and departments of companies. Seal is an integral attribute of document flow and conducting company activities in the legal field. We offer to quickly develop and create “from scratch” high-quality seals and stamps with clear imprints or in a short time to complete the required number of duplicates for all branches and departments of yours. on the site header or by contacting us by email. We will select or develop for you a suitable seal with a suitable sketch, or we will make it based on an existing print, which you can send by E-mail. We will help you restore a worn or lost seal using an impression. The fingerprint must be photographed or scanned and a document with the image attached to the text of the letter or to the electronic application on the website.

The final cost of producing stamps for branches and departments of companies will depend on the complexity of the layout for printing and the chosen technology for its creation, as well as on the number of copies ordered.

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