Can the date on the act and the date on the invoice differ in 2021?

Invoice, invoice and certificate of completion of work

The legislation does not require that the dates in the work completion certificate and the invoice coincide.
And the date of issuance of such a document as an invoice is not regulated by any regulatory act. This is explained by the fact that the invoice is not recognized as a primary document in accounting, and for tax accounting it has no significance. The contractor delivers it to the customer at his own discretion or within the time limits specified in the contract. That is, a coincidence in the dates of the invoice, invoice and certificate of completion of work is acceptable, but not necessary. In current business practice, the package of documents accompanying the transaction includes an invoice, an invoice and a certificate of completion of work. The accounting department files this set of papers after the work has been accepted by the customer and the necessary accounting operations have been completed.

What form of document should I use for correction?

The accountant found out that changes need to be made to the invoice. But at the time of drawing up the initial document, one form was approved, and now another is in effect. Which one should I use to fix it?

To correct in this case, you need to use the old invoice form, that is, the one that was valid on the date of the original document. This explanation was given by Federal Tax Service officials in a letter dated 06/07/2018 No. SD-3-3/ [email protected] The conclusions are based on the instructions for filling out an invoice from Government Resolution No. 1137 dated 12/26/2011. It says that corrections to the invoice are made on the date of their preparation.

Act and invoice from different dates

According to the general rule of sales contracts, ownership of the goods passes at the moment of transfer of the thing. However, ownership of the shipped goods may transfer as the buyer pays for this product, if such a procedure is provided for in the sales contract (Article 223 of the Civil Code of the Russian Federation). That is, the seller actually transfers the goods to the buyer, but ownership remains with him until payment. In relation to the provisions of tax legislation, the selling organization does not have any sales at the time of transfer of goods under such agreements. Should the seller issue an invoice in such a situation, since the sale has not yet occurred?

The responsibility for drawing up an invoice is assigned to the taxpayer in the case of the sale of goods (work, services) (clause 3 of Article 168 of the Tax Code of the Russian Federation). An invoice is issued no later than five days, counting from the day of loading of goods (performance of work, provision of services).

The invoice for the shipment of goods was issued later or earlier than the date of shipment

Tax authorities consider such a discrepancy as a sign of fictitious transactions. How to fix. An existing contract can be renewed. But sometimes this is not possible. For example, the director of the counterparty has changed, and it is impossible to sign the agreement retroactively.

The supplier issues a delivery note and an invoice for the goods on the date when the goods are ready for shipment at its warehouse. In fact, the organization picks up the goods from the supplier’s warehouse in two to three days. Under the terms of the delivery agreement, ownership of the goods passes to the buyer at the time of loading into the vehicle.

Date of invoice and work completion certificate

Registration of an invoice is not provided for by current regulatory legal acts. An invoice for payment for goods (work, services) does not belong to documents for which a unified form is provided; it does not have the nature of a primary document. As a rule, the invoice is drawn up on the organization’s letterhead indicating the details of the supplier (contractor), and the buyer, based on the invoice, makes payment .

In accordance with Article 435 of the Civil Code of the Russian Federation, an invoice containing all the essential terms of the contract is recognized as an offer if this invoice is an offer addressed to a specific person, which is quite specific and expresses the intention of the person who made the offer to consider himself to have entered into an agreement with the addressee, who will be accepted (accepted) ) offer.

Different dates in the Act and invoice

Consequently, when selling goods (works, services), the date of issue of shipping documents may not coincide with the date of issue of the invoice, the main thing is that the time difference between the dates of the specified documents does not exceed five calendar days. For example, an organization shipped goods to its buyer on February 16, 2021. The shipment of goods is registered with consignment note N TORG-12 N 234 dated 02/16/2021. Based on clause 3 of Art. 168 of the Tax Code of the Russian Federation for this shipment of goods, an invoice must be issued by the taxpayer-seller no later than 02/20/2021. It should be noted that the Tax Code of the Russian Federation establishes only the maximum possible period for issuing an invoice and says nothing about whether such a document can be issued in advance, before the shipment of goods, performance of work or provision of services. The official point of view on this matter was expressed by the Ministry of Finance of Russia in a letter dated 07/02/2021 N 03-07-09/20, which states that issuing invoices before the provision of services cannot be considered legal. Since the period for issuing invoices is determined in calendar days, the taxpayer should remember the rule: if the last day of the period falls on a weekend or holiday, then the invoice must be issued on the last working day preceding the weekend. For example, if the goods were shipped on 02/18/2021, then the invoice must be issued no later than 02/20/2021, otherwise the legally established deadlines for issuing invoices will be violated by the taxpayer. Violation of the deadlines for issuing invoices may lead to refusal to receive a deduction, despite the fact that Chapter itself. 21 of the Tax Code of the Russian Federation does not tie the timing of issuing invoices to the procedure for applying deductions. However, local tax authorities qualify invoices issued by sellers late as non-compliant with clause 5 of Art. 169 of the Tax Code of the Russian Federation, as a result of which the buyer of goods (works, services), property rights loses the right to deduction. However, the current law enforcement practice on this issue indicates that judges consider this position of the tax authorities to be unlawful and generally make decisions in favor of taxpayers. As an example, we can cite the resolution of the Federal Antimonopoly Service of the Moscow District dated July 3, 2021 N KA-A40/4862-08 in case N A40-860/08-75-4, the West Siberian District dated September 15, 2021 N F04-4718/2021(11569 -A45-26) in case No. A45-8774/2021-57/44, East Siberian District dated October 28, 2021 N A19-13680/07-24-F02-5268/08 in case No. A19-13680/07-24 etc. It must be said that delays in issuing invoices do not entail negative consequences for the seller himself, because responsibility for violating the deadlines for issuing invoices is in Ch. 21 of the Tax Code of the Russian Federation is not provided for. Article 120 of the Tax Code of the Russian Federation can hardly be applied here, since the liability established by this article occurs in the absence of invoices as such, and not in case of violation of the deadlines for their issuance.

The procedure for issuing invoices is determined by Art. 168 Tax Code of the Russian Federation. It should be noted that this article of the Tax Code of the Russian Federation has undergone significant changes since 01/01/2021, thanks to the entry into force of the Federal Law of November 26, 2021 N 224-FZ “On amendments to part one, part two of the Tax Code of the Russian Federation and certain legislative acts of the Russian Federation" (hereinafter referred to as Law No. 224-FZ).

VAT 20%: prepayment received in 2021, additional payment of 2% in 2021, shipment in 2021

The Federal Tax Service of Russia, in a letter dated October 23, 2021 No. SD-4-3/ [email protected] , clarified that the new rate of 20% applies from January 1, 2021, regardless of the date and conditions of the conclusion of contracts. Moreover, according to the Federal Tax Service of Russia, changing the VAT rate does not require amendments to contracts concluded before 01/01/2021. At the same time, the parties have the right to clarify the payment procedure and the cost of goods (work, services) sold and property rights.

A VAT rate of 20% applies to goods (work, services), property rights shipped (performed, rendered) transferred from January 1, 2021, including on the basis of contracts concluded before January 1, 2021 (letters from the Ministry of Finance of Russia from 09/07/2021 No. 03-07-11/64045, from 09/07/2021 No. 03-07-11/64049, from 09/10/2021 No. 03-07-11/64576, from 10/16/2021 No. 03-07-11/ 74188).

Is a certificate of completion required for the invoice?

In other words, an invoice and a certificate of completion are two different and non-interchangeable documents, each of which serves its own purposes. In addition, the Ministry of Finance of Russia directly indicated that the invoice is not the primary document for attributing costs to expenses (letters dated 02.20.2021 N 03-03-04/4/35, dated 06.25.2021 N 03-03-06/1 /392).

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An act of completion of work or provision of services (and in the case of sale of goods - invoice ) is the primary accounting document. Based on it, the work is reflected in accounting, and the costs for it are recognized as expenses when calculating income tax.

Can I claim a deduction if there is a mistake in the address?

Quite a lot of questions are related to inaccurate spelling of addresses on invoices. How to correctly indicate the address? And is it possible to claim a deduction if it is written in violation?

In response to such questions, the Ministry of Finance, in letter dated April 25, 2018 No. 03-07-14/27843, reports the following. According to the rules, the address must match the one indicated in the state register of legal entities or individual entrepreneurs. However, many address errors do not prevent VAT from being deducted.

In particular, an invoice containing abbreviations, for example, “g” instead of “city”, “d” instead of “house”, and so on, will not be considered incorrect. Moreover, the words “house”, “street” and other similar ones may be completely absent - such an error will not be considered critical. It’s also not scary if the document contains an abbreviation of this type - instead of “Bolshaya Dmitrovka,” “Dmitrovka B.” is indicated. And finally, the fact that the address is written in lowercase or lowercase and uppercase instead of capital letters will not affect the deduction. All these inaccuracies do not require correction of the invoice.

Can the Act and the Invoice Have Different Dates?

Based on Article 171 of the Tax Code of the Russian Federation, the taxpayer has the right to reduce the total amount of tax calculated in accordance with Article 166 of the Tax Code of the Russian Federation by the tax deductions established by this article. And as a general rule, it is issued only by payers of this tax. But “simplified people” are not such (p.

The invoice is dated by the date of actual shipment of goods, performance of work, provision of services. According to Article 169 of the Tax Code of the Russian Federation, an invoice is a document that serves as the basis for accepting the presented amounts of tax for deduction or reimbursement from the buyer in the prescribed manner. 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.

How to fill out an invoice correctly

Not every mistake leads to dire consequences. Let's consider the most common variants of incorrectness in the invoice, on the basis of which the tax office has the right to refuse to reimburse VAT (clause 2 of Article 169 of the Tax Code of the Russian Federation).

The account number can be anything, the main condition is that it follows an ascending line to the previous ones. Moreover, in cases where, for some reason, the numbering sequence is violated (for example, invoices 21, 22, 23 are followed by 8), this does not threaten any sanctions from regulatory authorities and tax authorities. As for the date, the invoice must be made either immediately on the day of delivery of inventory items or provision of services or within a five-day period thereafter.

Invoice and delivery note dates

• date of preparation of the invoice;
• one of 5 calendar days following the date of preparation of the invoice. If the last of these 5 days falls on a weekend or a non-working holiday, then the invoice can be drawn up on the next working day, clause 7 of Art. 6.1 Tax Code of the Russian Federation.

Since the accounting department sometimes receives invoices issued by managers for the shipment of our goods to customers late, we do not always have time to issue invoices on the same date as the invoices. Could this cause any problems with VAT deductions for buyers?

We process financial transactions correctly: are the invoice and the certificate of completion interchangeable?

According to accounting rules, the primary reporting documents for VAT accounting include an invoice. Such a document indicates what work was performed or what goods (services) were purchased.

Buyers maintain a log of received original invoices from sellers. Clause 8 of the Rules obliges to register received invoices in the purchase book as the right established by Art. 172 of the Tax Code of the Russian Federation - tax deduction.

Accounting info

When maintaining a purchase book, in column 2 you should indicate “the date and number of the supplier’s invoice.” Clause 8 of the Maintenance Rules requires that invoices received from sellers be registered in the purchase ledger in chronological order as purchased goods (work performed, services rendered) are registered. Moreover, neither the date of issuance of the invoice by the seller, nor, especially, the date of its receipt by the buyer, based on the text of paragraph 8 of the Rules, are involved in determining the order of registration of invoices in the purchase book. Although for the buyer these dates are the basis for making an entry in the purchase book.

Thus, when registering invoices in the purchase book according to the date of their actual receipt by the accounting department from the supplier, it is advisable for each fact of discrepancy between this date and the date of provision of services, shipment of goods, performance of work for more than five “permitted by law” days, to have a supporting document , for example, an envelope with a stamp indicating the date of receipt at the organization's post office. In the event that it is impossible to prove that an invoice arrived at the enterprise on a later date through no fault of the buyer, then be guided by the principle of caution, recognizing what happened as a distortion that arose in the previous tax period, and accept the requirements established by Article 54 of the Tax Code of the Russian Federation for making corrections in accounting and filing updated tax returns.

The invoice was issued later than 5 days from the date of sale: what are the consequences?

According to the official position of the Ministry of Finance of the Russian Federation, set out in letters dated November 9, 2021 No. 03-07-09/39, dated February 17, 2021 No. 03-07-08/44, dated July 2, 2021 No. 03-07-09/20, account an invoice issued before the preparation of primary documents confirming the shipment of goods is considered to be drawn up in violation of the deadline provided for in clause 3 of Art. 168 of the Code. VAT cannot be deducted on the basis of such an invoice.

Is this legal? Or, due to the fact that 5 days are given for issuing an invoice, the delivery note must be dated no earlier than 09/09/2021? Is it possible to accept a delivery note, document and invoice with current data or is it possible to accept some of the documents and the dates must be changed?

Sales for the previous period in the current period in 1C Accounting 3.0

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Different dates in the Act and invoice.

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1. 11/20/2013, 07:25:45 #1 Pleasant conversationalist Registration 08/28/2011 Messages 224

Can an invoice and an act have different dates?

Its unusual feature is that it combines both an invoice for the sale of goods (an act of work performed or services rendered) and an invoice. Moreover, as the tax authorities explained in their letter, such a document could be used from the very beginning of 2021.

Federal Law No. 402-FZ dated December 6, 2021 “On Accounting” (hereinafter referred to as Law No. 402-FZ) gives organizations and entrepreneurs the right to develop the necessary and convenient “primary” data themselves. The main thing is to provide in it all the mandatory details listed in paragraph 2 of Article 9 of this law.

Can the Act and the Invoice Have Different Dates?

QUESTION: In the contract for the supply of goods (performance of work/provision of services) the following wording: “All payments under the contract are made by bank transfer, by transferring funds to the settlement account specified by the Supplier (Contractor, Contractor) after signing the delivery note (certificate of completed work, services provided) within 30 calendar days.” This means that payment is made after the supplier (contractor, performer) fulfills the obligations to transfer the goods (perform work, provide services).

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——————————— An example of the wording of a condition: “Settlements under the supply agreement are carried out in a non-cash manner by transferring funds to the supplier’s bank account based on the buyer’s payment order. Funds are transferred to the details specified in section 7 “Addresses and details of the parties” of this agreement, unless other details are specified in the invoice issued by the supplier for payment.”

Accounting and legal services

For the purposes of this chapter, the moment of determining the tax base, unless otherwise provided by paragraphs 3, 7 - 11, 13 - 15 of this article, is the earliest of the following dates 2) the day of payment, partial payment for upcoming deliveries of goods (performance of work, provision of services ), transfer of property rights. The period of incapacity for work is indicated by the doctor when issuing a sick leave certificate, but so as not to doubt the authenticity. N 24-1113100 to a very clearly formulated question, a reference is given to a letter from the Ministry of Taxes and Taxes of Russia dated What is the procedure for making corrections in the records of the executing organization in connection with the identification of facts of failure to draw up an act and failure to issue an invoice? What dates should be indicated on the report and invoice currently being processed for services provided in April? The performing organization should draw up an act of services rendered at the moment of discovering the fact of its erroneous non-execution and issue an invoice to the customer within five days from the date of execution of the act.

When you work with large state employees, you can’t slip them anything, and you can’t always replace documents. If you do not need an invoice for the advance payment, then yes, the date of payment. When drawing up invoices by merchants, you can come across different versions of them. Regarding services, I can’t understand how the payment plan (not for an advance payment) could have been issued earlier than the certificate of completion of work - apparently it was an error.

Providing character: what date to issue the act and invoice

Consequently, primary documents independently developed by the organization and approved on the basis of Part 4 of Art. 9 of Law No. 402-FZ, including the mandatory details provided for in Part 2 of Art. 9 of Law No. 402-FZ are documents drawn up in accordance with the legislation of the Russian Federation (see letter of the Ministry of Finance of Russia dated 05.08.2021 No. 03-03-06/1/31261).

Based on clause 3 of Art. 168 of the Tax Code of the Russian Federation, when selling goods (work, services), the corresponding invoices are issued no later than five calendar days, counting from the day of shipment of the goods (performance of work, provision of services).

TORG-12

A consignment note or its unified form TORG 12 is a document used when registering a transaction for the sale of goods. TORG-12 was approved by a decree of the Federal State Statistics Service in 1998 (read about what a TORG-12 consignment note is and why this form is needed here, and from this article you will learn how to fill out this document correctly).

In accordance with the Tax Code of the Russian Federation, it is not necessary to use this particular form. But, as practice shows, tax authorities often “wrong up” other options, so to avoid problems and save time, it is better to use the generally accepted form of the invoice.

TN are drawn up in two copies, one of which remains with the seller, and the other with the buyer, signed on both sides. Be sure to check the presence of stamps.

We talked about how to correctly draw up a bill of lading for an individual entrepreneur and why it is needed here, and from this material you will learn about the features of registering a technical document in electronic form and in the TORG-12 form.

Accountant PROF-Consult

I don’t quite understand why this date was set or is it just an accountant’s mistake? Please, explain to me whether it is possible to issue invoices earlier than the certificate of completion of work is issued by the organization that provides services?

The Tax Code clearly states that the invoice is issued within the current period. The main thing is to avoid tax distortion. If you provide monthly services, the certificate is issued on the last day of the month. I have the same situation with incoming documents from Belarus. There is also currency control - if everything was set on April 30, they would not be able to provide information on time. The described situation can only arise when working with state employees; they do not want to pay an advance without an invoice.

Topic: Different dates of delivery note and invoice

I also doubt that this invoice MUST be included in the 1st quarter. There is permission to issue a document within 5 days - it has not been violated. Date sf. It's already April. In theory, no one forbids its inclusion in the 2nd quarter database. Although, if there are convincing arguments that VAT on transactions from one reporting period cannot be transferred to the next, I will be glad to hear

Good day! They check us for VAT and here’s the question: in March they issued an invoice (the 30th), but the goods were not shipped because they did not arrive in time, and the buyer kept this invoice in March, and we shipped and issued an invoice in early April. THOSE. The invoice is dated March and the invoice is dated April. Are we right? or does everything need to be redone? Thanks in advance for your answer

Responsibility for violation of deadlines

As you can see, situations are possible when the buyer is allowed to violate the deadline for issuing an invoice. The question arises: what responsibility is provided for the contractor (seller) in the event that the deadline for issuing an invoice is violated? According to the law, you do not bear any responsibility in this case. But options are possible. For example, if you violated the deadline and issued a document in the subsequent tax period, then the Federal Tax Service has the right to fine you for the lack of an issued invoice. The amount of the fine is 10,000 rubles. If the tax office detects a delay in several tax periods, the amount of the fine increases to 30,000 rubles. If the delay (failure to issue) an invoice leads to an underestimation of the tax base, then you face a penalty of 20% of the unpaid tax or at least 40,000 rubles. fine

Example No. 4.

06/23/16 Favorit JSC shipped a batch of chairs to the Furniture Plus store. The deadline for issuing an invoice was violated and Favorit issued the document not on 06/28/16, but on 07/02/16. Since the invoice was issued not in the 2nd, but in the 3rd quarter of 2021, there was a violation of the invoice issuance during the tax period. During the inspection, this fact was established. The tax office recognized this invoice as unbilled and ordered Favorit to pay a fine of 10,000 rubles.

Different dates in the act and invoice per month

1 - invoice and transfer document (act) 2 - transfer document (act) Consignee and his address (position) (signature) (full name). In other cases, the date of the certificate of completion of work and the date of the invoice must coincide, otherwise the buyer will not have the right to deduct the amount of VAT presented in the invoice. Invoice and delivery note dates. An invoice is a documented notification of payment for a product/service issued to the buyer by the seller. How to number invoices during the day and why this is needed Numbering invoices by date year month number Is it allowed to put numbers separately on different invoices?

The transfer of the Premises is formalized by the Acceptance and Transfer Certificate of the Premises for Lease 3.1.7. And the date of the invoice was the date it was accepted for deduction. All advance reports with supporting documents attached to them are filed for each month. An invoice in electronic form is issued in the electronic invoice information system (hereinafter referred to as the ESF IS). The goods were purchased in 2021 in different periods.

Changes in invoices from - 1 - January 2021

Lines 2, 2a and 2b Name, address, tax identification number and checkpoint of the seller. Be careful! The address from October 1, 2021 is indicated in the invoice according to the Unified State Register of Legal Entities, in detail, without abbreviations (which are acceptable in the constituent documents). Violation of this rule may be grounds for deduction.

Columns 10 and 10a Country of origin of the goods (in the invoice, both fields are filled in only for imported products). The digital code and short name are indicated here. Both values ​​are given in accordance with the All-Russian Classifier of Countries of the World. Do not write the digital code of Russia in the tenth column of the invoice: filling in is not required for domestically produced goods. In this case, put a dash, as in the next column.