What is issued first: an act or an invoice: information with explanations

What is issued first - a deed or an invoice?

Hello!
When I arrived at the new enterprise, I discovered one peculiarity: certificates of completed work are issued later than invoices, the discrepancy is several days, there are a lot of such documents. 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 an invoice before the completion certificate is issued (the organization provides services)? Or will I have to fix it? :(* An invoice cannot be issued before the certificate of completion, just as before the shipment. This is a violation. Can you find out from the previous accountant what she was guided by when issuing an invoice earlier than the certificate?

Question and answer: Procedure and date for issuing documents for payment

The list of details and forms of payment documents are determined in accordance with clauses 1.10, 1.11 of the Regulations on the rules for transferring funds (approved by the Bank of Russia on June 19, 2021 N 383-P). For each form of non-cash payments, a different content of payment documents is established. In the text of the agreement, the parties can indicate payment details or the procedure for communicating them for each payment term. In the first case, the details are entered, as a rule, in a special section of the contract or are drawn up as an appendix to it. A party can provide payment details after concluding an agreement by issuing an invoice, invoice or sending a written notification (letter, telegram, etc.).

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The contract for the supply of goods (performance of work/provision of services) has the following wording: “All payments under the contract are made by bank transfer, by transferring funds to the bank account specified by the Supplier (Contractor, Contractor) after signing the invoice (certificate of work performed, services rendered ) 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). In what order should documents for payment be submitted? Can the invoice be later or on the same date as the invoice (certificate of work performed, services rendered)? Or can an invoice be issued regardless of the order of payment? Those. Would it be correct if the contract provides for payment upon delivery, and the invoice is issued before the invoice (certificate of work performed, services rendered), but the customer waits for the date of the certificate and only then pays?

Registration of electronic invoices previously issued in paper form

Mandatory issuance of ESF means that not only invoices for current sales are issued electronically, but also additional (corrected, recalled) invoices for past transactions. At the same time, to issue an additional or corrected document in the electronic invoice, it is necessary to indicate the date, number and registration number of the original

invoices.

Such problems are recorded with special protocols indicating the presence of failures in the state system. The minutes are certified by the executive officers of the State Revenue Committee. Currently, taxpayers have no other information about technical problems registered and confirmed by SRC protocols, except for publications of the State Revenue Committee on technical work in the ESF IS.

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

At the same time, in accordance with paragraph. 2 p. 2 art. 169 of the Tax Code of the Russian Federation, invoices that allow the tax authority to identify the seller, buyer, name and cost of goods, as well as the rate and amount of tax, cannot serve as a basis for refusing a deduction.

The rules for filling out an invoice, approved by Decree of the Government of the Russian Federation of December 26, 2021 No. 1137, do not prohibit drawing up one invoice for goods and services (or work). The rules do not indicate that an invoice must be issued separately for goods, separately for work, separately for services. Moreover, the invoice form contains the column “Name of goods (description of work performed, services provided), property rights.”

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Shipment in one quarter, invoice

Therefore, five days are counted from the date of shipment, including this date. For example, if the date on the shipment document is June 30, then the date on the invoice issued to the buyer must be from June 30 to July 4 inclusive.

Buyers keep records of invoices as they are received from sellers, and sellers keep records of invoices issued to buyers in chronological order (clause 2 of the Rules for maintaining logs of received and issued invoices, purchase books and sales books when making payments value added tax approved by Decree of the Government of the Russian Federation of December 2, 2021 N 914).

Invoices issued later than acts

Hello. Please help me figure out what to do in this situation: there are periods in which certificates for equipment rental services provided to us were issued on March 31 (for March), and the invoice was issued in early April, i.e. The accountant issued an invoice based on the already signed act. In this case, when should I accept these expenses, in the 1st or 2nd quarter (I left these expenses for the 2nd quarter)? Should I ask for the Act to be redone? If they redo the act for me, then another question arises. These costs were necessary to perform work for the customer, whose contracts were closed in the 1st quarter. Will the tax authorities accept the costs incurred in the 2nd quarter to reduce profits and calculate VAT, since it turns out that the act with the subcontractor will be signed later than with the customer?

According to our information, the changes that are planned to be made to the Tax Code will provide in such a situation the possibility of recognizing VAT also in the first quarter. In the meantime, there are no changes, we believe that expenses should be reflected in the first quarter, and VAT in the second.

About the date of preparation and date of issue of the invoice

If the goods were shipped on the last day of the quarter, and the invoice file was sent to the operator on the 15th day of the month following the end of the quarter, then, based on paragraph 1 of Article 167 of the Code, the date of shipment (transfer) of goods (work, services) is the moment of determining the tax base

for value added tax.

At the same time, in accordance with paragraph two of paragraph 2 of Article 169 of the Code, errors in invoices that do not prevent the tax authorities from identifying the seller, buyer of goods (work, services), property rights, name of goods (work, services) during a tax audit, property rights, their value, as well as the tax rate and the amount of tax presented to the buyer, are not grounds for refusing to accept tax amounts for deduction.

When is the invoice issued? When is an advance invoice issued? Design features

the advance invoice is reflected in the Sales Book;
when the goods are sold, a shipping invoice, that is, a “real” invoice, is drawn up;
the shipping document is noted in the Sales Book for the entire amount of delivery;
at the same time, an entry regarding the advance invoice is made in the Purchase Ledger.

An invoice is inextricably linked with VAT - one of the budget-forming payments of the Russian tax system. Therefore, this document is one of the most important among the primary ones. Who issues the invoice and when? Let's look at all the nuances of this process.

Acceptance of VAT as an offset: the date of sales turnover is different from the date of issue of the invoice

1) Draw up the document Receipt of Inventory and Services

(section
Purchase and sale - Purchase - Receipts of inventories and services
).
In the document, you must follow the hyperlink Prices and currencies
and check the box
Postpone acceptance of VAT for offset
.

Setting this flag will affect the fact that when posting a document, a posting will be generated for the debit of account 1422 «

Value added tax (deferred credit).”
movements in the VAT accumulation register for refund
.

Certificate of completed work and invoice

In a situation where the primary document drawn up in the name of the customer (buyer) is an act of work performed (or services rendered), within 5 calendar days from the date of its preparation the contractor issues an invoice for work performed (services rendered). The need for its preparation is indicated in Chapter 21 of the Tax Code of the Russian Federation, where it is assigned the role of the main document for the acceptance by the customer (buyer) of the amounts of value added tax presented to him for deduction (Articles 169, 171 and 172 of the Tax Code of the Russian Federation).

Stores must keep a purchase book

.
designed for registering invoices
. issued by sellers in order to determine the amount of value added tax to be deducted (reimbursed) in the prescribed manner. Invoices received from suppliers/sellers of goods are subject to registration in the purchase book in chronological order as the purchased goods (work performed, services rendered) are paid for and posted. In the case of partial payment for capitalized goods (work performed, services rendered), an invoice is registered in the purchase book for each specific amount actually transferred to the seller in the order of partial payment, indicating the invoice details for the goods purchased (work performed, services rendered) and marking each amount as “partial payment”.

Accounting info

If the invoice date coincides with the shipment date, then this option is the most preferable for both the seller and the buyer, since both primary documents (invoices, certificates of work performed) and invoices have the same number, which does not cause disagreements when reconciliation between counterparties, and there are also no claims from the tax authorities.
This is ideal. However, in practice this ideal state of affairs is often not observed. 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.

Requirements for issuing an invoice and issuing procedure

The number is recorded in accordance with chronology and in ascending order.
It is indicated in the first line.
The numbering is supplemented with the help of digital indexes through “/” if the document was compiled by trustees or separate divisions.
Renewal of numbers is at the discretion of the company.

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The period for issuing an invoice is no more than five days, and the following must occur: full or partial payment for services or products, shipment of goods and materials, against future deliveries, and property rights are transferred. The account is maintained from the day that occurs after the day during which services were provided or sales were made.

About the date of preparation and date of issue of the invoice

….issuance, within the period established by the specified paragraph 3 of Article 168 of the Code, of an invoice for goods shipped (work performed, services rendered) taking into account the change in price (tariff) and (or) clarification of the quantity (volume) of goods shipped (work performed, services rendered) services) does not contradict the norms of the Code.

This letter somewhat aggravated the situation that had already arisen a year and a half ago with clarifications from the Ministry of Finance, according to which the taxpayer also had the right to “reverse the situation” and make clarifications in the invoice after shipment:

Invoice, invoice and certificate of completion of work

In order not to make mistakes with the dates in the act and invoice, you can optimize the procedure for preparing these two documents, namely, combine them in one universal transfer document (UDD). Accordingly, such a document will have only one date. The reason for discrepancies in dates will disappear, and the risks of claims from controllers will be minimized.

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.

Is it possible to issue an invoice without a contract?

In some cases, an invoice for payment can replace an agreement, i.e., sometimes issuing only an invoice is enough; drawing up an agreement is not required. Issuing an invoice for payment without a contract is only possible if the invoice is an offer, i.e. the invoice contains information essential to the contract.

If payment on the invoice is made before the conclusion of the contract, then the invoice has legal force if it contains all the essential terms of the contract. For example, for delivery this is the price of the product, its name and quantity, the procedure and terms of payment. Such an invoice should be considered as an offer to enter into an agreement (offer). Payment by the buyer of the received invoice is an acceptance of the offer, that is, in this case, the contract will be considered concluded on the terms specified in the invoice.

Is a certificate of completion required for the invoice?

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.

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).

Can the date on the invoice differ from the date on the invoice?

According to Part 3 of Art.
168 of the Tax Code of the Russian Federation, When selling goods (work, services), transferring property rights, as well as upon receiving amounts of payment, partial payment for upcoming deliveries of goods (performance of work, provision of services), transfer of property rights, appropriate invoices are issued no later than five calendar days, counting from the day of shipment of goods (performance of work, provision of services), from the date of transfer of property rights or from the date of receipt of payment amounts, partial payment for upcoming deliveries of goods (performance of work, provision of services), transfer of property rights. The Department of Tax and Customs Tariff Policy has reviewed the letter on issues of issuing invoices for the sale of goods and reports. Clause 3 of Art. 168 of the Tax Code of the Russian Federation (hereinafter referred to as the Code) establishes that when selling goods, invoices are issued no later than five calendar days, counting from the day of shipment of goods. At the same time, when determining the date of shipment of goods for value added tax purposes, we recommend that you be guided by the following.

When is an invoice issued by law in 2021?

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to find out how to solve your particular problem , contact a consultant:

serial numbering of the document and the exact date of its creation;
data of the parties – names, addresses, identification numbers;
number of the payment document when transferring an advance or other payment on account of a future delivery;
the name of the transferred goods or specified services;
quantity of the transaction object in units of measurement;
cost of one unit;
total transaction value;
the amount of excise tax on excisable goods;
tax rate;
the tax amount presented to the buyer and calculated based on the applicable rate;
country of origin of the product;
numbering of the customs declaration.

Providing character: what date to issue the act and invoice

Thus, the parties to the contract should develop the form of the act independently (there is no unified form of the act of work performed (services rendered)), including in it all the mandatory details provided for in Part 2 of Art. 9 of Law No. 402-FZ. In particular, the act must indicate the date the document was drawn up.

Thus, invoices for services rendered must be issued by the seller (performer) no later than five calendar days, counting from the date of drawing up the first primary document addressed to the buyer (customer) of services. If such a document is an act of completed work (services rendered) drawn up on the last day of the month, then the invoice must be issued within 5 days from this date.

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Accounting and legal services

The customer is also involved and in the appearance of an invoice for prepayment, we will not start counting five days, for example. Margoif. Did the customer put his date when signing the act? Anyone who is willing to sacrifice freedom for security deserves neither freedom nor security B. Before asking a question, check here. Haven't you answered it before?

Long live Order Magazines. The procedure for issuing certificates of work performed and services provided is determined by the parties to the contract. The parties have the right to provide in the contract for the monthly preparation of reports of work performed and services provided.

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How are an invoice and a certificate of work performed for the rental of non-residential premises issued? (G

We draw your attention to the last paragraph of the above paragraph, which practically lists all types of work and services specified in paragraph 2 of Article 237 of the Tax Code, with the exception of services for the provision of temporary possession and use of property.

The organization “Lessor”, in accordance with the Agreement for the lease of non-residential premises, monthly, on the last day of the month, issues a Certificate of Services Rendered and an Invoice for rent and reimbursement of the above mentioned utilities occurs in the following situations: 1) An advance payment the amount of which exceeds the monthly accrual. 2) An advance payment whose amount is less than the monthly accrual. 3) Payment of debt in an amount exceeding the amount of the debt. According to Article 237, paragraph 2 of the Tax Code of the Republic of Kazakhstan, the date of turnover for the sale of services is the earliest date: a) The date of issue of the invoice. b) Date of receipt of each payment. c) date of recognition in accounting of the provision of services. Does it follow from this that invoices should be issued on the following dates: Situation 1) We issue an invoice for the entire payment amount on the date of payment indicating several months for the rental amount, then we issue an invoice for the reimbursement of utilities on the last date of the month and at the same time an additional invoice for the same amount to reduce the amount for rent in the first invoice, and so on every month until the payment amount is completely written off. Situation 2) We issue an invoice on the payment date for the entire payment amount, and then on the last date of the month we issue an invoice for the remaining amount according to the actual services provided. Situation 3) We issue an invoice on the date of receipt of payment for an amount exceeding the amount owed.

The moment of determining the tax base for VAT is the work acceptance certificate signed by the customer

At the same time, the contractor issues invoices according to the date of the initial act, but transfers them to the customer only after he signs the act of work performed with an electronic signature. At the same time, the customer insists on issuing an invoice on the date of signing the act by the customer (within five calendar days from the date of signing the act by the customer). The customer’s arguments are quite reasonable - before payment he needs to accept the work (clause 1 of Article 720 of the Civil Code of the Russian Federation, clause 1 of Article 39, subclause 1 of clause 1 of Article 146 and subclause 1 of clause 1 of Article 167 of the Tax Code of the Russian Federation) .

The organization asked the question: what date is the day the work was completed in order to correctly apply clause 3 of Art. 168 of the Tax Code of the Russian Federation and the starting date for calculating the period for issuing an invoice for work performed, if three acceptance certificates with different signing deadlines are generated in the automated accounting system?

Is it legal to issue one invoice for several reports of work performed?

For example, you can issue mixed invoices that indicate the services provided and the goods shipped. In this case, lines 3 “Consignor and his address” and 4 “Consignee and his address” of the invoice are filled out in the generally established manner (Letter of the Ministry of Finance of Russia dated October 30, 2021 N 03-07-09/51).

In Letters of the Ministry of Finance of Russia dated 04/18/2021 N 03-07-11/110 and the Federal Tax Service of Russia dated 02/28/2021 N MM-6-03/ [email protected] it is explained that the date of shipment (transfer) of goods (works, services), property rights is recognized as the date of the first drawing up of the primary document issued to their buyer (customer).

The company has the right to draw up two invoices for one act

“...We provided comprehensive office cleaning services. We signed an act with the customer, which included the entire list of services provided, their price, volume and total cost. They issued an invoice in which they forgot to reflect one of the services. And a day later they issued a second invoice only for this service. Is this legal or should the original invoice be corrected. »

How to issue an invoice in 1C 8

To reduce the number of invoices issued, you can select the registration order, highlighted with a red outline (Fig. 3). In this case, invoices will be issued only for advances for which goods have not been shipped at the end of the quarter.

Let's assume that the parties have agreed to change the purchase price. The old and new prices are indicated in two adjacent lines of the tabular part of the adjustment document. Everything else is calculated automatically. This includes automatically registering a correction invoice; you will only have to manually enter the number of the correction or adjustment.

When an inspector may have complaints about dates in primary documents, contracts and invoices

How to fix.

It is safer to issue a power of attorney for the right to sign an agreement and indicate its details in the agreement. But don't get the dates mixed up (see next section). If it is impossible to complete the documents, then deductions and expenses will most likely be defended in court. An exception is if the tax authorities prove that the supplier is dishonest and the transaction is fictitious (resolution of the Federal Antimonopoly Service of the West Siberian District dated January 21, 2021 in case No. A81-305/2021).

If the contract is drawn up on a weekend, tax authorities may refuse to allow the company to take into account the costs of this transaction. However, the law does not oblige the execution of primary documents and contracts exclusively on working days. Therefore, judges consider the tax authorities’ position to be justified only if there is other evidence that the transactions are fictitious. For example, if the company collaborated with one-day companies that did not have the necessary resources to fulfill all obligations under the transaction (resolution of the Federal Antimonopoly Service of the Moscow District dated May 21, 2021 in case No. A40-113245/12-99-583).