“Simpler” issued an invoice: what are the consequences?

Do I need an invoice if a sole proprietor works without VAT?

In this case, the company will have to pay value added tax for the goods specified in it and generate a corresponding tax return.
Taxation systems Russian regulatory documents consider it possible for firms to use not only the general tax payment regime (OSN) to the treasury, but also simplified systems - UTII, simplified tax system, unified agricultural tax and the patent system. It is advisable to consider each of them in more detail. OSN is a general tax collection regime used in relation to those companies that, during registration or already in the course of their activities, did not express their desire to switch to special regimes. In case of OSN, the following obligatory payments must be made to the treasury: Of all these types of tax deductions, the most significant in terms of the volume of payments and the complexity of administration is VAT. That's why companies are looking to move to simplified systems. Important: This information subsequently goes into your tax return. All LLCs and individual entrepreneurs that, in the course of their activities, make mandatory payments to the treasury on the basis of the simplified tax system are not required to issue invoices (Article 346.11 of the Tax Code of the Russian Federation). This is due to the fact that VAT is not charged on their transactions. Attention: At the same time, such agents issue invoices using the simplified tax system for goods that are imported into the customs territory of the Russian Federation (Article 174 of the Tax Code of the Russian Federation). Thus, in general, entrepreneurs should not compile this important document, as well as maintain it after its presentation or receipt of the book of purchases and sales. However, in practice there are a number of specific cases that provide for different conditions.

Who issues Initially, you should indicate those companies on the simplified tax system (LLC and individual entrepreneurs) that are exempt from the obligation to prepare invoices. These include (Art.

What is it intended for?

The presence of an invoice legitimizes the write-off of VAT to the tax authorities. When issued, it is calculated.

After recording in the Seller's Sales Book, in the Buyer's Purchase Book, taxes are calculated. These amounts appear on your tax return and are available for calculation. The invoice is due for :

1. obtaining information on tax calculations and subsequent submission to the tax office;
2. maintaining the Purchase Book.

*Confirmed by Federal Law No. 117 of the Tax Code of the Russian Federation, Art. 169 clause 2.

Often a tax deduction certificate is needed when approving large and bulk purchases. An invoice is not appropriate for retail sales and single services.

Can an individual entrepreneur issue invoices without VAT on USN?

Who may not issue an invoice? Depending on the taxation procedure chosen by the individual entrepreneur, payment of VAT may not be provided for; therefore, the question objectively arises about the need to issue invoices to those who are exempt from the “quitrent”. According to the Tax Code of the Russian Federation, tax is not paid:

• working in retail trade;
• employed in public catering;
• providing services for cash only;
• operating in the securities market and selling shares and bonds;
• selling goods to consumers who use preferential tax regimes.

Details are provided in Articles 168 and 169 of the Tax Code, which reflect nuances depending on the chosen taxation system. Under the special regime, tax is not paid, which is reflected in the reporting provided.

• home
• For individual entrepreneurs

Companies that apply such a special tax regime as the simplified tax system are exempt from VAT and do not have to issue invoices. However, some simplifiers still have to do this, for example, when they work with counterparties who present such terms of cooperation. How to correctly issue an invoice under the simplified tax system with VAT and without VAT in 2021 will be discussed in detail in the article.

Invoice under the simplified tax system All organizations and individual entrepreneurs using the simplified system are not VAT payers, which means they do not need to issue an invoice. However, if certain situations arise, such a document will be needed. If you nevertheless decide to charge VAT, then here’s another piece of advice: in transactions where you are expected to receive an advance, do not issue an invoice for the advance, do it only after shipment. It is also better to discuss this situation in advance. Otherwise, you will have to report and pay VAT twice: first on the advance invoice, and then on the shipping invoice. The rule here is: you have issued a document with VAT, which means you have transferred the tax. As a result, you will pay the tax twice, since you will not be able to deduct VAT on the prepayment received, because you are not a VAT payer. And also, due to the fact that issuing a VAT invoice to a client is a non-standard situation before the simplification, it is recommended to store these documents for 4 years: the tax office may require them to present it during an audit. VAT Fourthly, the paper must be certified by the signature of the seller, and in the electronic form, also by the electronic signature. A sample of filling out an invoice is attached to this article. Is a zero provided? As mentioned earlier, when drawing up an individual entrepreneur or LLC on a simplified invoice, further preparation of a declaration and payment of VAT to the treasury is required. At the same time, many entrepreneurs are wondering whether it is possible to issue invoices on a voluntary basis, but not pay value added tax? It turned out that this situation is quite real. To do this, you just need to create and present a zero invoice to the buyer. A zero invoice is a document that requires the indication “Without VAT” in the column of the “Tax rate” table. It is important to remember that 0% should be entered in the table. Such a rate will still require the preparation of a declaration.

Consequences of errors in invoices

Like any document, an invoice should not, but may contain “technical” errors.

Paragraph 2 of Article 169 of the Tax Code of the Russian Federation clearly defines on the basis of which errors a VAT refund can be refused, and which are not recognized as significant and do occur.

We recommend you study! Follow the link:

How to correctly issue an invoice for payment from an individual entrepreneur with and without VAT

The task of the tax authorities is to control the timely receipt of taxes to the budget, increase their amount, prevent non-payment and reduce the amounts subject to deduction. If a specialist from the department identifies inaccuracies or typos, he will form a negative conclusion and no VAT deduction will be made.

If an employee of the Federal Tax Service was able to identify the participants in the transaction by name or tax identification number, type of product or service and their cost, amount and amount of tax, then I have no right to refuse a VAT deduction.

The signature on the documents must be affixed with your own hand; the use of a facsimile may be regarded as an error in the preparation of the document. Judicial practice proves the opposite; however, to save time on communicating with the tax service, endorse the documents yourself or by third parties, if they have the authority.

Of course, subsequently, after identifying any errors, it will be necessary to make changes to the counterparty’s registration card in order to avoid misunderstandings and controversial situations with government agencies in the future.

When do you need an invoice without VAT?

The obligation to issue an invoice without VAT exists only when the taxpayer-seller has an exemption from VAT under Art. 145 of the Tax Code of the Russian Federation (clause 5 of Article 168 of the Tax Code of the Russian Federation). Do not pay VAT under Art. 145 of the Tax Code of the Russian Federation, companies or individual entrepreneurs can do so if for three months in a row they receive revenue of no more than 2 million rubles. and do not sell excisable goods. Such taxpayers must:

• notify the Federal Tax Service of your intention not to pay VAT;
• apply the exemption for at least 12 consecutive calendar months, unless conditions for loss of the right to it are created;
• at the end of 12 calendar months, confirm to the Federal Tax Service that during this period they did not lose the right to exemption, and submit a notice to extend the right to exemption from VAT or waive this right.

In other cases, the taxpayer is not obliged, but has the right to create such a document if he considers it convenient (letter of the Ministry of Finance of Russia dated February 15, 2017 No. 03-07-09/8423). For example, if according to Art. 149 of the Tax Code of the Russian Federation, not all goods sold are exempt from VAT, but only part of them, then issuing invoices without VAT may make sense in the following situations:

1. If the shipment of goods not subject to VAT goes together with the shipment of goods subject to VAT, then the invoice will be common. Based on this invoice, the accounting program will automatically generate an invoice with the same total shipment amount. As a result, this significantly facilitates any data verification when working with documents and their selection at the request of the Federal Tax Service.
2. If a separate shipment is entirely made up of goods that are not subject to taxation, then generating an invoice for it will make it possible to maintain compliance with the numbering of shipping documents (waybills, acts) and the invoices issued for them. As a result, for each shipment, easy-to-use sets of documents will be generated in which the numbers, dates and amounts match.

How to be exempt from paying VAT, read the article “How to get an exemption from paying VAT in 2021?”

Mediation operations under the simplified tax system in 1C 8.3 using an example step by step

In order for intermediary schemes to work in 1C 8.3, you need to check the boxes in the “Program Functionality” on the “Trade” tab. Depending on where the checkboxes are selected, those commission documents will appear:

Let’s say a commission agent or agent – ​​a “simplifier” – receives goods from the principal for sale. Next, the commission agent under the simplified tax system sells goods and issues primary documents on his own behalf. In this case, the seller is the commission agent, although he sells not his own goods, but the goods of the principal:

Step 1. Receiving goods from the principal in 1C 8.3

Let's consider operations related to receiving goods from the principal in 1C 8.3.

In 1C 8.3, select the Purchases section - document “Receipts (Acts. Invoices)” - you need to select the type of operation “Goods, services, commissions”:

The type of agreement with the principal must be “With the principal (principal) for sale”:

If in 1C 8.3 these two points are taken into account, then the contract will automatically reflect everything correctly. Next, what needs to be done is to receive goods from the consignor to the accounting account “004” for off-balance sheet accounting. At the same time, do not put it on your balance sheet, because this is not your product:

Step 2. Shipment of goods to the buyer in 1C 8.3

Next, the commission agent under the simplified tax system sells the goods, ships them to the buyer and at this moment, in accordance with the Tax Code, is obliged to issue an invoice to the buyer, because he is not selling his own goods, but the one who works with VAT. Thus, the commission agent is the seller, and the buyer is the final buyer. And then such invoices issued to your seller must be registered in the invoice journal in Part 1 “Issued invoices”, Section 10 of the declaration. This is the first SF that we have exhibited.

In the 1C 8.3 program, this is done using the “Sales”, “Sales (acts, invoices)” section, where we indicate the goods account and the invoice is issued:

If you print this SF in 1C 8.3, then everything is the same as during a regular sale and there are no special features during the initial issuance of documents to your buyer:

The scheme that was considered is suitable for the simplified taxation system and for intermediaries on OSNO. If you are “simplified” and you no longer have any transactions, then you submit the “Invoice Journal” to the Federal Tax Service in electronic form, and if you are OSNO, then you submit a VAT return, there will be Sections 10, 11.

We will show the Invoice Journal for transmission in electronic form, the Invoice will be reserved in Part 1 Issued invoices, because you issued it to your buyer:

• In column 3 of part 1 of the Invoice Log, intermediaries reflect transactions by codes:

• Column 4 of Part 1 of the Invoice Logbook indicates the number and date of the invoice issued by the commission agent to the buyer.
• Column 9 of Part 1 of the Invoice Logbook indicates the INN/KPP of the final buyer in accordance with the Tax Code issued by the commission agent for shipment.
• Column 14 of Part 1 of the Invoice Journal indicates the invoice amount relating only to intermediary activities, including VAT. If it turns out that, using one invoice, you sold both your goods and the goods of the consignor, then the journal reflects the invoice only for the amount of intermediary activity.
• Column 15 of Part 1 of the Invoice Journal indicates the amount of VAT relating only to intermediary activities:

Step 3. Report to the consignor on the sale of goods in 1C 8.3

Next you need to notify the consignor that the goods have been sold:

In the 1C 8.3 program this is done using the document “Report to the committent”. We notify that we sold the goods for the specified amount, indicate the remuneration, who the buyer is, and the date of sale:

Step 4. Registration of an invoice “re-issued” by the principal (principal) to the commission agent (agent)

We reported to the committent, printed out the report, and handed over copies of the primary documents. The principal, based on the received copy of the report and invoice, transfers the invoice to the commission agent, and the principal makes invoice No. 2. That is, the principal becomes the seller, and the buyer becomes the final buyer.

Preparation of the invoice that you, as a commission agent, must receive from your principal:

This invoice must be obtained because the commission agent is obliged to register this invoice in the invoice journal, otherwise the journal will be filled out incorrectly. The principal draws up the SF as follows:

• assigns its number in order,
• the date is taken, which is issued to the buyer in the commission agent’s SF,
• changes the header associated with the seller to himself.
• The commission agent leaves the rest as it was in the SF and signs it.

Next, the commission agent, having received the SF from the principal, registers the SF in his accounting journal in Section 11 and in Section 10. The principal, in turn, registers the SF in his Sales Book.

You can register a re-issued invoice from the principal in 1C 8.3 on the basis of “Reports to principals” - create on the basis - register “Invoice received” from the principal:

Next, you need to fill out the SF accounting log, columns 10, 11, 12. These columns contain the data of the principal on the basis of the “re-issued” invoice to the commission agent:

• Columns 10, 11, 12 of part 1 of the Invoice Journal indicate the name of the principal, INN/KPP, number and date of the invoice that was received from him. That is, the date and number of the invoice received from the committent are indicated on the basis of the invoice reissued by the committent to the commission agent.
• The same SF commission agent registers in the journal Part 2, where the data coincides with column 4:

Filling out Part 2 of the Invoice Journal

If the principal transferred the invoice and the commission agent received it, then in part 2 of the Invoice Log, the date and number of the invoice of the principal are indicated first, the transaction code will be “04”. If it was sold with code “04”, then the receipt must be reflected using code “04”. The number and date are indicated specifically by the principal re-issued to you as a commission agent. Name of the seller, INN/KPP of the consignor. The transaction type codes are indicated:

In our case, we set code 2 - sale of goods on our own behalf, the 1C 8.3 program puts it down automatically:

It turns out that in the invoice journal, if there is a line in Section 10 of the declaration, then it must be in Section 11. That is, the data in Part 1, columns 10, 11, 12 are transferred to Section 11. It is these errors that are allowed, since control is underway to correlate Sections 10 and 11 of the declaration with the Federal Tax Service. If there is no correlation of data, then the Federal Tax Service will require that the data be clarified.

If the principal does not provide an invoice, then the commission agent cannot fill in all the necessary fields. This will be the problem. You can then register the Federation Council when it appears. But if you have already submitted a declaration, then you will need to submit an updated declaration.

In more detail, how to deal with possible errors in intermediary operations under the simplified tax system, as well as legal requirements under the simplified tax system, was studied in the Master Class: SIMPLIFIED - All changes and Accounting in 1C:8. Theory and practice .

Will be considered:

• Theory “9 Circles Simplified. All changes for 2016." Lecturer: Klimova M.A. Read more >>
• Practice “STS - features and errors of accounting in 1C:8” Lecturer - O.V. Sherst Read more >>

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How to fill out an invoice without VAT

The 2021 invoice without VAT is filled out according to the same rules that are established for issuing regular invoices containing VAT. These rules are contained in Section 2 of Appendix 1 to Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137 and have been significantly updated since October 1, 2017.

The procedure for preparing the header part of an invoice without VAT does not differ much from the usual one. The only difference is that in the columns of the main table intended to indicate the tax rate and its amount calculated at this rate, in the invoice drawn up without VAT, the entry “Without VAT” is made (subsections “g” and “h”) » clause 2 of section 2 of appendix 1 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137). Moreover, the entry can be made in any way - on a computer, by hand, using a stamp.

Taking into account the above situations in which there is a need or requirement for issuing an invoice without VAT, there can be two options for issuing it:

1. With the entry “Without VAT” in the corresponding columns, all lines of the main table of the invoice and the final part of column 8 for the line “Total payable” are drawn up. This will be the case if all objects of sale or the taxpayer are exempt from VAT.
2. With the entry “Without VAT” in one or more rows of the table, despite the fact that in its other rows the VAT rate and amount are present. This can happen when objects that are not subject to VAT are sold simultaneously with goods subject to taxation by taxpayers working with VAT. The final tax amount (line “Total payable”) for this situation will be calculated without taking into account data on lines that contain the entry “Excluding VAT”.

Signatures on the invoice are also prepared in the usual manner. However, faxing them is not allowed.

In compliance with the above features, taxpayers exempt from VAT, if necessary, issue invoices for received advances.

Intermediary transactions

We are talking about agents and commission agents who, on their own behalf, sell goods (services) to another company (principal), which works with VAT. Or, as an agent, on their own behalf, they purchased goods or services with VAT for a client under the general taxation system. For example, everyone knows our cooperation with Yandex.Direct for placing customer advertisements.

Innovation for 2015: information from the journal of received and issued invoices must be transmitted to the tax office in electronic form. Now tax authorities will strictly monitor this data, so it is very important to comply with all invoicing rules.

Differences between the Federation Council if there is no taxation on products

To create a document, use the form approved by Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137, with amendments dated August 19, 2017 No. 981, which came into force on October 1, 2017.

An invoice without VAT is issued on the same form and according to the same rules as an invoice with VAT. The only difference is that in columns 7 and 8, where the tax rate and amount are indicated, “Without VAT” must be written.

If all shipped products are exempt from tax, when registering the SF, in all lines in which the names are listed, in columns 7 and 8, you must indicate “Without VAT.” The same entry is made in the line “Total payable” in column 8. If in a sold batch one part of the product is subject to VAT, the other is not subject to tax, the entry “Without VAT” is entered only opposite the corresponding items.

The lines where taxable goods are listed indicate the rate and amount of VAT. In the “Total payable” field in column 8, enter the total tax amount, including only taxable items. Invoices for received advances are issued in compliance with the same rules.

For more information about what an invoice is and when it is used, read our article.

Can an organization issue a document using a simplified procedure?

In accordance with paragraphs 2 and 3 of Article 346.11 of the Tax Code of the Russian Federation, a company using the simplified tax system is exempt from paying value added tax . However, there is no direct ban on issuing VAT invoices in the law, and in practice situations often arise when this is necessary.

For example, a company using the simplified tax system enters into an agreement for the supply of goods or the provision of a service with an organization that uses the simplified tax system. The buyer often asks for an invoice. The seller is not obliged to do this, but can accommodate the buyer by drawing up a document “without VAT”. However, it also happens that the buyer refuses to enter into an agreement on such terms because he wants to save on paying taxes, and some “simplified” people meet the buyer halfway so as not to lose the deal.

The letter of the Ministry of Finance No. 03-07-11/126 dated May 16, 2011 states that the buyer of OSNO does not have the right to take into account input VAT on such transactions, because the counterparty is not a payer of this tax. The optimal solution in such a situation would be to reduce the transaction amount by the amount of VAT.

Is SF required if an organization operates without value added tax?

According to paragraph 3 of Art. 169 of the Tax Code of the Russian Federation, VAT payers are required to issue an invoice. SF is not issued if you work as an individual entrepreneur or legal entity that is not a tax payer.

When should such a document be issued?

A taxpayer who is a seller of goods or a provider of services is obliged to issue an invoice without VAT only if he uses the right to exemption from VAT in accordance with Art. 145 of the Tax Code of the Russian Federation (clause 5 of Article 168 of the Tax Code of the Russian Federation).

This right arises if a legal entity or individual entrepreneur:

• receives revenue of no more than 2 million rubles. for 3 consecutive months;
• does not sell excisable goods.

In other cases, is it possible for organizations that are not tax payers to issue tax invoices without VAT? According to the letter of the Ministry of Finance No. 03-07-09/8423 dated February 15, 2017, this is not necessary, but there is a right to this matter.

Read about who issues the invoice.

Use Cases

The preparation of such a document is provided if:

1. Only part of the goods sold is exempt from tax (Article 149 of the Tax Code of the Russian Federation). The company carries out transactions simultaneously with products subject to VAT and not subject to VAT. In this case, the accounting program will generate a general invoice and invoice for the entire batch of goods with the same total amount.
2. If the entire batch of products sold is not subject to VAT, issuing an invoice along with invoices and acts makes it possible to create a convenient set of documents while maintaining the numbering.

Who fills out the form?

Only the seller of goods or the provider of services has the right to issue an SF. Thus, he documents the completion of the transaction.

General rules for issuing invoices simplified

There are two common mistakes when companies issue invoices using the simplified tax system:

1. A document marked “without VAT”, but VAT is reflected in the contract or other documentation.
   IMPORTANT! The contract with the client and all primary documentation must contain the same VAT information as the invoice.
2. The document contains the mark “VAT 0%”. This is not correct, because Only companies that pay this tax can apply a VAT rate of 0%.

IP on your own behalf

If you issue an invoice on your own behalf, the document is drawn up as usual . It is necessary to indicate the date of preparation of the document and the serial number.

In the case when you reissue an invoice received from the seller, you must indicate:

1. seller invoice date;
2. name, address, tax identification number and checkpoint of the seller;
3. if payment documents are available, details for transferring funds;
4. information on the quantity of products, their cost, the amount of VAT and other indicators issued by the seller in the invoice.

Tax agent

• In the lines “Seller” and “Address” you must indicate the details of the organization for which you are fulfilling tax payment obligations.
• The “TIN/KPP” line is not filled in if you purchase goods from a foreign organization that is not registered for tax purposes in the Russian Federation. In all other cases, provide the seller's information.
• In the lines “Consignor and his address” and “Consignee and his address” it is necessary to put a dash in the case of drawing up an invoice for the provision of services or performance of work. In case of purchasing goods, it is necessary to indicate the addresses and names of organizations.
• In the line “To the payment document” you must indicate the date and number of the payment document confirming payment for the goods.
• The line “Currency: name, code” indicates the name of the currency and its digital code. If the contract specifies the price of the goods in foreign currency and the payment was also made in foreign currency, you can issue an invoice in foreign currency.

The invoice must be signed by the head and chief accountant of the tax agent organization . In the case when an individual entrepreneur acts as a tax agent, he personally signs the invoice and indicates in it the details of the OGRN of the individual entrepreneur (clause 6 of Article 169 of the Tax Code of the Russian Federation).

Under an agency agreement

An invoice under an agency agreement is issued when, on the basis of an agency agreement, you purchase products for the principal from an organization on OSNO. The seller issues you an invoice with the allocated VAT amount, you need to make a copy of this invoice, certify it and transfer it to the principal.

The rules for filling out an invoice are as follows:

1. The line “Invoice number and date” indicates the date of the invoice issued by the seller to the agent. The serial number is indicated in accordance with the numbering of the agent.
2. The “Seller” line indicates the name of the actual seller of services.
3. The line “To payment and settlement document” indicates the details (number and date of preparation) of payment and settlement documents on the transfer of funds by the agent to the seller and the principal to the agent.

The remaining lines are filled in by analogy with the seller's invoice.

Reference! If you purchase goods from two or more sellers on your own behalf, then the names of the sellers are indicated, separated by a semicolon.

Filling example

As of October 1, 2017, new requirements for the preparation of this document began to apply. The filling procedure is as follows:

1. In line (1) we indicate the serial number and date of issue. For all types of SF there is a common numbering. They are recorded in chronological order (it is allowed to add a letter designation to the number). When making corrections, in line (1a) we indicate the number of the correction; when filling out for the first time, a dash is added.
2. Lines (2), (2a), (2b) contain information about the seller:
   • for legal entities, it is necessary to indicate the full or short name, detailed address as written in the Unified State Register of Legal Entities, identification numbers (TIN/KPP);

   for individual entrepreneurs, the full name, address as entered in the Unified State Register of Entrepreneurs, TIN and registration information are entered.

In the Federation Council, it is allowed to indicate two addresses (letter of the Ministry of Finance of the Russian Federation No. 03-07-09/85517 dated December 21, 2017). If the actual address, which differs from that recorded in the register, is recorded in the contract, it should be entered in an additional line.

3. If the shipper and the seller are represented by the same organization, in line (3) you must indicate “Same.” If the shipper is another company or person, enter the full or short name and address. We put a dash if the invoice relates to work or services.
4. In line (5) you need to indicate the payment document number only if there is an advance payment; if there is no prepayment, then this item remains blank.
5. Information about the buyer is entered in lines (6), (6a), (6b) similarly to (2), (2a), (2b). If the buyer and the consignee are represented by the same organization, in field (4) you need to put o. If the consignee is another organization, indicate its name and address. If the invoice is for work performed or services provided, a dash should be included.
6. In line (7) select the name of the currency. Accounting programs automatically enter the digital code.
7. Line (8) is for the government contract ID. For other contracts it is not necessary to fill it out.
8. The following columns are filled in in the table:
   Column 1 contains the names of goods, works or services.
9. Column 1a indicates the product code. This field concerns only deliveries to the countries of the Euro-Asian Economic Union.
10. Units of measurement are entered in columns 2-2a in accordance with OKEI. If the invoice concerns work or services, dashes should be added.
11. In column 3 we indicate the quantity or volume based on units of measurement. If 2-2a is not filled in, there will also be a dash here.
12. In column 4 the price per unit is entered as it is given in the contract.
13. The total cost of each item excluding tax is reflected in column 5. The final line will contain the total cost of the entire delivery.
14. Column 6 is filled in only for excisable goods. Here you need to indicate the amount of excise tax included in the price. In other cases, the note “Without excise duty” is made.
15. When registering a SF without tax, in fields 7 and 8 you need to make the entry “Without VAT”. If some items are subject to tax, the rate and amount are entered opposite them.
16. Column 9 reflects the cost of goods, works or services including tax.
17. Column 10 must contain the digital product code. Columns 10, 10a, 11 are filled in for goods produced outside the Russian Federation.
18. Columns 5, 8 and 9 of the bottom line contain the totals.

Invoices without VAT are signed according to general rules. The paper form is certified by the signatures of the manager and chief accountant or authorized persons. If the document is issued by an individual entrepreneur, it must contain the personal signature of the individual entrepreneur or an authorized representative. You can find out more about the invoice for individual entrepreneurs.

Certification of an invoice with a facsimile signature is not acceptable (letter of the Ministry of Finance No. 03-07-09/49478 dated August 27, 2015). When exchanging documents electronically, a certificate of the electronic signature verification key is required (letter of the Ministry of Finance of the Russian Federation dated September 12, 2016 No. 03-03-06/2/53176, Federal Tax Service of the Russian Federation dated May 19, 2016 No. SD-4-3/8904).

The invoice is certified only by one enhanced qualified electronic signature of the manager or authorized person. The electronic document does not require the signature of the chief accountant.

You can find out more about filling out an invoice.

From the video you will learn how to correctly fill out an invoice if the company is not a VAT payer:

Sample filling

Application for closing an individual entrepreneur - sample filling

Electronic invoices are filled out when both parties have the technical means to process them in a given order. It is also possible to submit invoices on paper.

Sample location of information in an invoice

The example includes a product. The peculiarity of generating invoices for services is their simplified form. Dashes are placed in the lines with the names of the companies of the shipper and consignee, in the last columns about the import of goods and the customs declaration. The unit of measurement is often not specified. The name of the unit being defined is in the OK 015-94 (MK 002-97) classifier. Excise taxes on services are not defined by legal norms. Enter in the column: “Without excise tax.”

Note! The name of the service included in the invoice must repeat the wording included in the agreement for the provision of this service.

There are corrected and adjustment forms. If there is an arithmetic error or a misgrading of goods is detected, a corrected invoice is issued. The document was drawn up correctly, but the price of goods, services or work has changed, the buyer returned part of the cargo - the information needs to be corrected. This is possible upon obtaining the buyer’s consent to the new content of the transaction. After reviewing and accepting the new conditions, the buyer signs an adjustment invoice within 5 days. It is drawn up on a special form, in which the old and new numbers appear one after the other.

Invoice under simplified tax system

All organizations and individual entrepreneurs using the simplified tax system are not VAT payers, which means they do not need to issue an invoice. However, if certain situations arise, such a document will be needed.

These include situations where “simplified” people pay VAT: (click to expand)

• Import of goods;
• Operations under a simple partnership agreement, or trust management of property and concession agreement;
• When a company performs the duties of a tax agent, for example, rents state or municipal property.

In all of the above situations, organizations are required to issue an invoice (

When a “simplified” person is recognized as a VAT payer.

In general, organizations or entrepreneurs using the simplified tax system are not recognized as VAT payers (clause 3 of article 346.11 of the Tax Code of the Russian Federation). This means that when carrying out transactions for the sale of goods (works, services), property rights, they should not present for payment to counterparties the corresponding amount of VAT reflected as a separate line in the invoice, maintain the above-mentioned tax registers, or declare this indirect tax.

At the same time, the Tax Code defines a number of situations when the “simplified” person is assigned the specified duties of a VAT payer, these are:

• import into the territory of the Russian Federation and other territories under its jurisdiction of goods not specified in Art. 150 Tax Code of the Russian Federation[1];
• carrying out transactions under a simple or investment partnership agreement, concession agreement or property trust management agreement as a participant in the partnership, concessionaire or trustee (Article 174.1 of the Tax Code of the Russian Federation)[2];
• carrying out transactions in which he is recognized as a tax agent[3].

Invoice with o

You are not required to issue an invoice from the company using the simplified tax system. Only companies exempt from VAT put this mark. Organizations that are considered exempt from VAT are recognized in accordance with Article 145 of the Tax Code of the Russian Federation.

Companies that apply the simplified tax system do not qualify as such “exempt” payers, since they are not initially payers of this tax. Accordingly, there is no need to issue a “simplified” invoice marked “without VAT”.

Some counterparties still insist on an invoice. Such companies should keep in mind that they will not receive a deduction for “input” VAT on such an invoice. And why they continue to demand such invoices is not clear.

“Simplers” are not obliged to fulfill such a request. They have the right to explain to their counterparties that in order to post the purchased goods, documents such as an invoice for payment, an invoice and a statement will be sufficient. And if the counterparty continues to insist and it is impossible to convince him, then you can issue the required document. Please indicate that the purchase does not include VAT.

Such registration of an invoice will not entail obligations to pay tax, as well as the preparation and submission of a VAT return, since the tax will not be highlighted in the invoice (

What kind of document is this?

This is a document that approves a purchase and sale transaction, which is filled out according to a special template and subsequently submitted to the tax authorities.

The template contains fields:

• name, TIN, contact details, registration of counterparties;
• shipper data;
• document numbering;
• date of issue of the invoice;
• monetary currency used to pay for the purchase;
• product items, their quantity, price and total amount;
• tax rate of each item;
• amount of payment to be deducted;
• country of origin of the product;
• product variety code.

*Law confirming the information Federal Law No. 117 of the Tax Code of the Russian Federation, Art. 169.

Federal Law No. 229 of the Tax Code of the Russian Federation allows the use of this document in electronic and paper versions. For the virtual version, an electronic signature will be required.

If you issue an invoice with VAT

Some organizations, on their own initiative, may issue invoices, highlighting VAT. In this case, they are required to pay tax to the budget and also submit a VAT return to the Federal Tax Service. This must be done before the 25th day of the month following the quarter in which the document was issued. For example, a company issued an invoice using the simplified tax system on February 10, 2021; accordingly, it must submit a VAT return by April 25, 2021.

It is important to understand that issuing an invoice with allocated VAT does not give the simplifier the right to a tax deduction on purchased goods. Only VAT payers have the right to such a deduction, and organizations using the simplified tax system are not such.

>Issuing individual entrepreneur invoices using the simplified tax system

For entrepreneurs using the simplified system, the same requirements for issuing invoices apply as for organizations using the simplified tax system.

>Legislative framework

Legislative act

Invoices are required to be issued only by VAT payers, to which organizations applying the simplification do not belong (clause 2 of Article 346.11 of the Tax Code of the Russian Federation). That is, for an organization that has switched to the simplified tax system, the requirement to issue an invoice is not based on the law. For information on the consequences of exposure, see the material below.

The rationale for this position is given below in the materials of the Lawyer System and the GlavAccountant System.

Recommendation. What should an organization do on a simplified basis that has issued an invoice with allocated VAT?

“If, on its own initiative or at the request of a counterparty, an organization (including an autonomous institution) has issued a simplified invoice with an allocated amount of VAT, this amount will have to be transferred to the budget (clause 5 of Article 173 of the Tax Code of the Russian Federation). And not only in cases where the invoice was issued for the sale of goods (work, services), but also when the organization issued an invoice for the amount of the prepayment received. Simplified organizations do not have the right to deduct VAT from the prepayment received after shipment of goods (performance of work, provision of services). This was stated in the letter of the Ministry of Finance of Russia dated May 21, 2012 No. 03-07-07/53.*

No later than the 25th day of the month following the quarter in which the invoice with the allocated tax amount was issued, the simplified organization must draw up a VAT return in electronic form and submit it to the tax office via telecommunication channels (clause 5 of Art. 174 Tax Code of the Russian Federation).

An example of the calculation and payment of VAT by an organization in a simplified manner. After switching to the simplified system, the organization issues invoices to customers with the allocated tax amount

The Alpha organization carries out contract work. From January 1, 2015, Alpha switched to a simplified system, but continues to issue invoices under the agreement concluded with Proizvodstvennaya OJSC in 2014.

In March 2015, for the upcoming work, Alpha received from Master a 100 percent prepayment in the amount of 118,000 rubles. (including VAT – 18,000 rubles). An invoice was issued for the amount of the advance received with the tax amount allocated. On April 20, Alpha submitted an electronic VAT return for the first quarter of 2015 to the tax office. On the same day, VAT in the amount of 18,000 rubles. was transferred to the budget.

In May, the work under the contract was completed. On May 14, the parties signed an acceptance certificate, and Alpha issued an invoice for the cost of work performed in the amount of 118,000 rubles. (including VAT – 18,000 rubles). On July 20, Alpha filed a return for the second quarter of 2015 with the tax office. On the same day, VAT in the amount of 18,000 rubles. was transferred to the budget for the second time.

The provisions of paragraph 8 of Article 171 and paragraph 6 of Article 172 of the Tax Code of the Russian Federation do not apply to organizations using the simplified tax system. Therefore, Alpha cannot deduct the amount of VAT paid to the budget from the prepayment received.

An exception to this rule are intermediaries who use simplification and act on their own behalf. When selling goods (works, services) under intermediary agreements, commission agents and agents acting on their own behalf are required to issue invoices to buyers with allocated VAT (clause 20 of section II of Appendix 5 to Decree of the Government of the Russian Federation of December 26, 2011 No. 1137) . They do not have the obligation to pay tax to the budget (letter of the Ministry of Finance of Russia dated April 28, 2010 No. 03-11-11/123). However, they must submit logs of invoices received and issued as part of intermediary activities to the tax office (clause 5.2 of Article 174 of the Tax Code of the Russian Federation).

Intermediaries who apply the simplification and sell goods (work, services) of foreign organizations that are not registered in Russia with tax authorities are recognized as tax agents for VAT. Consequently, they must transfer to the budget the amounts of tax withheld from the income of foreign organizations. In relation to these amounts, such intermediaries are required to submit VAT returns to the tax authorities. This follows from the provisions of paragraph 5 of Article 161, paragraph 5 of Article 346.11 and paragraph 2 of paragraph 5 of Article 174 of the Tax Code of the Russian Federation.

Situation: should an organization transfer VAT to the budget in a simplified manner if the buyer has allocated the tax amount in the payment order. The organization did not issue an invoice to the buyer

No, you shouldn't.

Organizations (including autonomous institutions) using the simplification are required to transfer VAT to the budget only in the following cases:

• import of goods (clause 2 of article 346.11 of the Tax Code of the Russian Federation);
• issuing invoices to the buyer with the allocation of the VAT amount (clause 5 of Article 173 of the Tax Code of the Russian Federation);
• fulfillment of duties as a tax agent for VAT (clause 5 of Article 346.11 of the Tax Code of the Russian Federation).

If the organization did not issue an invoice to the buyer, then there is no need to pay VAT. Even if the buyer indicated the tax amount on a separate line in the payment order. A similar point of view is reflected in the letter of the Ministry of Finance of Russia dated November 18, 2014 No. 03-07-14/58618″.

What else will you have to do?

But the new responsibilities don't end there. You will have to file a VAT return - this is required by paragraph 5 of Article 174 of the Tax Code of the Russian Federation. This must be done the following month after the end of the quarter in which the invoice was issued. The deadline is the 25th.

Moreover, the VAT return can be sent exclusively in electronic form via telecommunications channels. To do this, you will have to create an electronic signature and enter into an agreement with an electronic document management operator. A paper report will not be accepted, and the organization or individual entrepreneur will receive a fine and other negative consequences for failure to submit it.

Payers of the simplified tax system who issued an invoice submit the following sections as part of the VAT return:

• Title page;
• Section 1. On line 030 you need to reflect the amount of tax payable to the budget;
• Section 12 for each invoice issued separately.

Should I issue an invoice using the simplified tax system?

Our organization uses a simplified taxation system (STS), but our clients ask, in addition to invoices, to issue them invoices for products sold and services provided. Do we need to issue an invoice to clients, if yes, then in how many copies should we issue an invoice?

In accordance with clause 3 of Article 169 of the Tax Code of the Russian Federation, the obligation to issue invoices is provided only for VAT payers. The Methodological Recommendations on VAT (approved by Order of the Ministry of Taxes of Russia dated December 20, 2000 N BG-3-03/447) say that organizations and entrepreneurs for those types of activities for which they do not pay VAT should not issue invoices to buyers - invoices (an exception is made only in the case when organizations act as tax agents).

In accordance with Article 346.11 of the Tax Code of the Russian Federation, organizations using the simplified taxation system (STS) are not recognized as VAT payers, with the exception of VAT payable in accordance with the Tax Code of the Russian Federation when importing goods into the customs territory of the Russian Federation.

The Tax Code of the Russian Federation does not provide for the issuance by taxpayers using the simplified tax system of invoices indicating in a certain column “Without tax (VAT)”. In general, an invoice serves only to deduct VAT. According to an invoice indicating in a certain column “Excluding tax (VAT)”, the buyer has nothing to offset, therefore the so-called A “zero” invoice is essentially useless to him and a burdensome waste of paper and time for your organization.

Thus, you do not have the obligation to issue invoices, and your clients, but only those who have qualified accountants, do not need invoices from organizations applying a special tax regime - a simplified tax system.

The essence and role of an invoice

An invoice is drawn up by the seller and transferred to the buyer no later than 5 days after the transaction and is confirmation of the provision of services or the supply of goods.

According to Decree No. 1137 of December 26, 2011, an invoice can be presented on electronic or paper media with equal legal force. Invoices generated digitally must be certified with an electronic digital signature (EDS). It is possible to draw up a corrective document, both separately for the advance payment for delivery and the total paid invoice when releasing goods on prepayment.

Based on its purpose, an invoice must be prepared by all legal entities and individual entrepreneurs who pay VAT to the state budget in the amounts prescribed by law.

Regulatory support for the procedure for generating invoices for an entrepreneur and reflecting the facts of economic activity is provided in the Tax Code of the Russian Federation:

1. Articles 168-169, which provide information on the rules of compilation, types, including the legality of creating an electronic version and types of business activities exempt from VAT.
2. Paragraphs 11 and 26 of Article 346 determine the obligation to issue documents or its absence under different taxation regimes;

Additionally, the Order of the Federal Tax Service No. ММВ-7-69/3 dated February 27, 2014 defines the procedure for drawing up invoices of all types and formats.

Please note that starting from the 1st quarter of 2021, an invoice must be provided using a new form.

If the individual entrepreneur is on the general taxation system, then invoices must be issued, regardless of the type of activity, within 5 days.

All generated documents are reflected in the Purchase and Sales Books. The purchase book is a register of invoices received from third-party market counterparties for which the tax was paid. The sales book reflects the individual entrepreneur's accounting of all issued documents, on the basis of which the VAT deduction is calculated.