Journal of accounting of issued invoices. About changes in the rules of keeping the accounting journal

The register of invoices 2017 must be submitted to the Tax Inspectorate at the place of registration of the company and individual entrepreneur who do not pay VAT

2017 invoice register must be filed in Tax company and entrepreneurs who do not pay VAT and are not tax agents for VAT, but who receive and issue invoices when conducting activities in the interests of other persons through concluded agreements. In short: the magazine is handed over by intermediaries (agents, commission agents, forwarders, developers), who are often special regimes on the STS, UTII and ESHN.

We will figure out when and with what nuances it is necessary to submit a journal for accounting of invoices in 2017.

The program for invoices "Buchsoft: Enterprise" provides a competent, comprehensive, automated accounting of purchases and sales in one place.

Clarifications of the Ministry of Finance for freight forwarders

The rules for maintaining the register under discussion do not provide for the filling out of this journal by forwarders whose activities are carried out in the interests of another person. The Ministry of Finance, in a letter dated 12.01.2017 No. 03-07-09 / 566, gave clarifications on this matter.

The officials analyzed the procedure for filling in columns 14 and 15 of the first and second parts of the register. So, in the first part of the journal, the forwarder must transfer information from columns 9 and 8 of the "Total payable" line of the received invoice about the cost of services to these columns. In the second part of the journal, in columns 14 and 15, you need to register the data from columns 9 and 8 of the line "Total for payment" of the invoice issued from the seller. Thus, for these columns, both in the first and in the second parts of the journal, the data will be the same.

Where to take the register?

The journal must be submitted to tax office at the place of registration of the company or merchant.

Information is submitted only in electronic form via the TCS or through the official website of the tax authorities and is confirmed by an EDS.

Invoice journal due date 2017

The register of invoices in 2017 is kept by the intermediary in those quarters when these primary documents were received or presented to him.

• So, for the first quarter of 2017, the journal is submitted no later than April 20;
• For the II quarter - no later than July 20, 2017;
• For the III quarter - no later than October 20, 2017.

How to register a register?

It is noteworthy that the Resolution of the Government of the Russian Federation on unified forms required for VAT accounting does not prohibit the maintenance of a journal of invoices in paper form. But since its filing, as already noted, is strictly electronic, it is easier and more convenient for intermediaries who do not pay VAT to keep the register initially in electronic format.

Use the capabilities of the Buchsoft Online system for convenient electronic maintenance.

There are no rules without exceptions - the journal of invoices under the simplified taxation system in 2017

The Ministry of Finance of the Russian Federation gave another clarification in its letter dated October 31, 2016 No. 03-11-11 / 63683. The question was the following: the seller and the agent on the simplified tax system agreed not to issue an invoice. At the same time, the agent acted as a buyer for the individual-principal. Consequently, the invoice was not issued to the individual either. Has the simplified agent violated the law by not submitting the invoice log for this particular purchase to the tax authorities?

Ministry officials explained that this was not a violation.

Provided that the buyer does not pay VAT, he has the right to issue a joint decision with the seller not to issue invoices to each other.

On this basis, and the buyer-agent does not need to maintain a register in relation to the purchase procedure for an individual.

If an error is found in the log

Intermediaries who do not pay VAT may face the problem of detecting an error after submitting the invoice journal to the tax authorities. Is it required to submit a corrective register to the IFTS? It should be noted that the law does not indicate provisions on the mandatory submission of the revised journal to the Tax Office. However, it doesn't hurt anyone to do it. To correct the register, you must cancel the entry with the erroneous invoice. To do this, reflect the cost of the goods and the amount of tax on it in the form of a "-" sign. Enter the corrected invoice into the journal with a "+" sign.

The register of issued invoices 2019 is filled in by commission agents and agents. They are intermediaries acting on their own behalf in place of other people. The journal is filled every time it appears new document requiring accounting.

What invoices require registration? Let's list:

• presented by intermediaries on their behalf to a buyer interested in purchasing their goods or services;
• billed by customers to the buyer for services sold by the intermediary;
• offered to the customer by the intermediary for the services or goods purchased for him;
• offered by the seller to the customer for the services, goods and rights purchased from him with the help of an intermediary.

Payment documents that the customer must pay in order to pay the intermediary for the work are not registered anywhere, except for a tax return, which can then be used to track this payment. Every quarter, the 2019 invoice accounting journal is filled in. Who hands over -. The deadline for delivery to the IFTS is by the 20th day of the month following the reporting quarter.

The document can be maintained in two ways: in paper or electronic form. But he only surrenders in electronic form... This is indicated in clause 5.2 of Art. 174 of the Tax Code of the Russian Federation. The filling takes place in chronological order. Errors are not allowed.

In the first part of the document, the following columns are filled in:

1. Record number.
2. Discharge date.
3. Operation code.
4. Invoice number and date.
5. Correction number and date.
6. Invoice number and date, if corrective.
7. Number and date of its correction.
8. INN / KPP of the buyer.
9. Name and TIN / KPP of the seller.
10. Account number and date (indicated from the fourth column).
11. The name of the currency, its code.
12. The cost of services or goods. VAT.
13. The difference in value on the adjustment account in the event of a decrease.
14. In the case of an increase.
15. When increasing.

At the same time, if there were several buyers, it is permissible to indicate them separated by semicolons, if the invoice was issued one for all. If each customer or buyer provoked the appearance of a new texture, you should start from the very beginning.

The second part of the journal indicates:

1. Record number.
2. Date of receiving.
3. Exposure method code.
4. Operation type code.
5. Account number.
6. Date of its compilation.
7. Account number, if it is corrective.
8. Its date.
9. Correction number.
10. Its date.
11. Seller name. His TIN / KPP.
12. Currency name and code.
13. The cost of goods or works.
14. Including VAT.
15. The difference in value in case of reduction. In the case of an increase.
16. The difference in VAT in the same case with a decrease.
17. When increasing.

You need to fill out the document as carefully as possible - the intermediary can be fined for a mistake.

Date of issue

Operation type code

Invoice number and date

Buyer's name

INN / KPP of the buyer

Information from invoices received from sellers

Name and currency code

number and date of the invoice (corrective invoice) received from the seller (from column 4 (column 6) of part 2)

decrease

increase

decrease

increase

Part 2. Received invoices

date of receiving

Operation type code

Invoice number and date

Invoice correction number and date

Correction invoice number and date

Correction invoice number and date

Seller name

TIN / KPP of the seller

Information about mediation specified by the commission agent (agent)

Name and currency code

The cost of goods (works, services), property rights under the invoice - total

Including VAT amount on invoice

The difference in value, including VAT, on the adjustment invoice

VAT difference on a correction invoice

name of the sub-commissioner (subagent)

TIN / KPP of the subcommissioner (subagent)

deal type code

decrease

increase

decrease

increase

Details of the certificate state registration individual entrepreneur _________________

II. Rules for keeping a journal of accounting of received and issued invoices used in calculating value added tax

1. The journal of accounting of received and issued invoices used in calculations for value added tax (hereinafter - the accounting journal) is kept for the tax period on paper or in electronic form only in the case of issuing and (or) receiving invoices upon implementation entrepreneurial activity in the interests of another person on the basis of commission (sub-commission) agreements, agency (sub-agency) agreements providing for the sale and (or) purchase of goods (works, services), property rights on behalf of the commission agent (sub-commission agent), agent (sub-agent), contracts transport expedition, as well as when performing the functions of the developer:

a) taxpayers of value added tax, including acting tax agents, as well as persons exempted from the duties of a taxpayer related to the calculation and payment of value added tax;

b) persons who are not value added taxpayers.

Information about changes:

Section II is supplemented with clause 1.1 from October 1, 2017 - Resolution

1.1. For taxpayers of value added tax and persons who are not taxpayers of value added tax who carry out entrepreneurial activities on the basis of freight forwarding agreements, the provisions of paragraph 1 of this section shall apply only in the case of purchasing goods (works, services) on their own behalf, the value of which is not is included by them in expenses in accordance with the terms of concluded agreements (that is, when determining the tax base in the manner prescribed by chapters 23, 26.1 and 26.2 of the Tax Code Russian Federation, the income includes income in the form of remuneration in the performance of these agreements).

Information about changes:

Section II is supplemented with clause 1.2 from October 1, 2017 - Resolution of the Government of the Russian Federation of August 19, 2017 N 981

1.2. In the log book, invoices issued by taxpayers (commission agents, agents, forwarders, developers or customers performing the functions of a developer) are not subject to registration to the principal (principal), buyer (client, investor) for the amount of income in the form of remuneration in the performance specified in paragraph 1 of this section of contracts.

Information about changes:

Section II is supplemented with clause 1.3 from October 1, 2017 - Resolution of the Government of the Russian Federation of August 19, 2017 N 981

1.3. The accounting journal is not kept in the following cases:

a) the sale by a commission agent (agent) of goods (works, services), property rights to persons specified in subparagraph 1 of paragraph 3 of Article 169 of the Tax Code of the Russian Federation;

b) the sale by the commission agent (agent) of goods (works, services), property rights in the cases provided for in paragraph 5 of Article 161

Information about changes:

Section II is supplemented with clause 1.4 from October 1, 2017 - Resolution of the Government of the Russian Federation of August 19, 2017 N 981

1.4. The accounting log consists of two parts - part 1 "Issued invoices" (hereinafter - part 1 of the accounting log) and part 2 "Received invoices" (hereinafter - part 2 of the accounting log).

3. In part 1 of the accounting journal, invoices (including corrected, corrective ones) drawn up for the past tax period on paper or in electronic form are subject to unified registration.

In part 2 of the accounting journal, invoices (including corrected, corrective ones) drawn up on paper or in electronic form for the past tax period and received, including after the end of the expired tax period in which the invoice was drawn up, are subject to unified registration. invoice to the buyer, but before the deadline for submitting a tax return for the relevant tax period or the deadline for submitting an accounting journal in the cases provided for in paragraph 5.2 of article 174 of the Tax Code of the Russian Federation established by Article 174 of the Tax Code of the Russian Federation.

4. If the principal (principal), the buyer (client, investor) did not receive an electronic invoice from the commission agent (agent), forwarder, developer or customer performing the functions of the developer, it is allowed to draw up by the commission agent (agent), forwarding agent, a developer or a customer performing the functions of a developer, such an invoice in paper form. In this case, the commission agent (agent), freight forwarder, builder or customer performing the functions of a builder, transfer the indicators from the compiled invoice in electronic form, without changing them, into the invoice drawn up on paper. When drawing up such an invoice on paper, the details of the invoice are supplemented with the signature of the chief accountant of the organization or another authorized person. In part 1 of the accounting journal, in this case, the commission agent (agent), freight forwarder, builder or customer performing the functions of a builder shall register only the issued invoice on paper. After the commission agent (agent), freight forwarder, developer or customer performing the functions of a builder has issued such an invoice in hard copy by the principal (principal), buyer (client, investor), its re-issuance in electronic form is not allowed. If, on the date of drawing up the specified invoice on paper, it became necessary to amend the previously drawn up invoice in electronic form, including in connection with the change in the authorized person who signed the invoice, the principal (principal), the buyer (client, investor ) an invoice is sent on paper with the details corrected in accordance with Appendix No. 1 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137 "On the Forms and Rules for Completing (Maintaining) Documents Used in Calculating Value Added Tax ", and indicating in line 1a the serial number of the revision and the date of the revision. If the commission agent (agent), freight forwarder, builder or customer performing the functions of a builder has issued a consignor (principal), buyer (client, investor), and the consignor (principal), buyer (client, investor) received only an invoice with corrected details, in part 1 of the accounting journal, the commission agent (agent), freight forwarder, builder or customer performing the functions of a builder shall register only an invoice with corrected details.

5. The logbook shall indicate:

a) full or abbreviated name of the taxpayer in accordance with constituent documents or the surname, name, patronymic of an individual entrepreneur, a person who is not a taxpayer;

b) identification number and code of the reason for registering a taxpayer, a person who is not a taxpayer;

c) the tax period for which the accounting journal was drawn up.

7. Part 1 of the logbook shall indicate:

a) in column 1 - the ordinal number of the entry:

invoices (including corrective ones), corrected invoices (including corrective ones) issued:

Resolution of the Government of the Russian Federation of August 19, 2017 N 981

Resolution of the Government of the Russian Federation of August 19, 2017 N 981

a commission agent (agent), realizing goods (works, services), property rights to the buyer on his own behalf;

by a commission agent (agent) for the amount of payment, partial payment for the upcoming supply of goods (works, services), transfer of property rights to the buyer;

by a commission agent (agent) when he acquires goods (works, services) on his own behalf for the principal (principal), property rights to the principal (principal);

by a commission agent (agent) for the amount of payment, partial payment for upcoming deliveries of goods (works, services), transfer of property rights to the principal (principal);

the paragraph has become invalid since October 1, 2017 - Resolution of the Government of the Russian Federation of August 19, 2017 N 981

by the commission agent (agent) to the seller when returning to the seller goods accepted by the taxpayer-consignor (principal) in the event that the commission agent (agent) purchases goods on his own behalf for the consignor (principal);

by the commission agent (agent) to the principal (principal) when returning to the principal (principal) the goods accepted by the taxpayer-buyer in the case of the sale by the commission agent (agent) of the goods on his own behalf to the buyer;

paragraphs 12 - 17 have become invalid since October 1, 2017 - Resolution of the Government of the Russian Federation of August 19, 2017 N 981

a freight forwarder when he purchases goods (works, services) for the client, property rights to the buyer (client) on his own behalf;

by the forwarder for the amount of payment, partial payment for the upcoming deliveries of goods (works, services), the acquisition of property rights to the buyer (client);

a developer or a customer performing the functions of a developer, when they acquire on their own behalf for a buyer (investor) goods (works, services), property rights to the buyer (investor);

by a developer or a customer performing the functions of a developer, for the amount of payment, partial payment for the upcoming supply of goods (works, services), property rights to the buyer (investor);

c) in column 3 - the code of the type of operation according to the list approved by federal body executive power, authorized to control and supervise taxes and fees.

In the case of the simultaneous reflection of several transactions in the invoice (including the corrective one), the corrected invoice (including the corrective one) indicates several codes at the same time through the separating character ";" (semicolon);

e) in column 5 - the serial number and date of correction of the invoice indicated in line 1a of the invoice. When filling out this column, column 4 indicates the data from line 1 of the invoice. The column is not filled in if there is no data reflected in line 1a of the invoice;

f) in column 6 - the serial number and the date of drawing up the correction invoice indicated in line 1 of the correction invoice. When filling out this column, in column 4, the number and date of drawing up the invoice shall be indicated in accordance with line 1b of the corrective invoice;

g) in column 7 - the serial number and date of correction of the correction invoice indicated in line 1a of the correction invoice. This column is not filled in if there is no data reflected in line 1a of the correction invoice;

i) in column 9 - the taxpayer identification number and the code of the reason for registering the taxpayer-buyer indicated in line 6b of the invoice, the corrected invoice (in line 3b of the corrective invoice, the corrected corrected invoice);

j) in columns 10 - 12 - information from invoices (customs declarations, applications for the import of goods and payment of indirect taxes) received by the commission agent (agent), forwarder, developer or customer performing the functions of a developer from the seller (sellers), and also information from invoices drawn up by these persons in the performance of their duties as a tax agent when purchasing goods (works, services) from a foreign person who is not registered with the tax authority.

Column 10 - the name of the seller specified in column 8 of part 2 of the log book.

This column indicates the name of the seller when purchasing goods (works, services), property rights by the commission agent (agent) on his own behalf for the principal (principal), as well as the forwarder, developer or customer performing the functions of a developer for the buyer (client, investor).

This column also indicates the name of the seller-consignor (principal) specified in column 8 of part 2 of the accounting journal, when the commission agent (agent) on his own behalf sells goods (works, services), property rights to the buyer;

k) in column 11 - the taxpayer identification number and the code of the reason for registering the taxpayer-seller specified in column 10 of part 1 of the accounting journal.

Column 11 is not filled in when reflecting data:

on an invoice drawn up by a tax agent when purchasing goods (works, services) from a foreign person who is not registered with a tax authority;

customs declarations for goods imported into the territory of the Russian Federation;

applications for the import of goods and payment of indirect taxes;

l) in column 12 - the number of the invoice and the date of compilation of the received invoice (corrective invoice) indicated in line 1 of the invoice (corrective invoice), reflected in column 4 (column 6) of part 2 of the accounting journal ...

When filling out column 12, the number and date of the invoice (correction invoice) issued by the seller of goods (works, services), property rights specified in column 10 of part 1 of the accounting journal, when purchasing goods (works, services), property rights are indicated as a commission agent (agent) on his own behalf for a principal (principal), drawn up by a tax agent, as well as a freight forwarder and a developer or a customer performing the functions of a developer, for a buyer (client, investor). When drawing up an invoice by a forwarder, developer or customer performing the functions of a developer, purchasing goods (works, services) from two or more sellers, property rights on their own behalf, the registration number is also indicated in this column customs declaration in respect of goods imported into the territory of the Russian Federation, number and date

When filling out column 12 by a commission agent (agent) selling goods (works, services), property rights on his own behalf to the buyer, the number and date of the invoice (correction invoice) issued by the seller-consignor (principal) specified in column 10 are indicated part 1 of the accounting journal, commission agent (agent);

n) in column 14 - the cost of goods (works, services), property rights under the invoice, indicated in column 9 on the line "Total payable" of the invoice, revised invoice. When reflecting in part 1 of the journal of accounting indicators on the adjustment invoice (corrected adjustment invoice), column 14 is not filled out.

column 14 indicates the cost of these goods, reflected in the accounting.

column 14 reflects the tax base indicated in column 15 of the application for the import of goods and payment of indirect taxes.

column 14 columns 9 by line

column 14 indicates the cost of goods (works, services), property rights from column 9 on line

column 14 indicates the cost of goods (works, services), property rights from column 9 on line

o) in column 15 - the amount of value added tax on the invoice indicated in column 8 on the line "Total payable" of the invoice, the revised invoice. Reflected in part 1

When reflecting in the accounting log data of the customs declaration in respect of goods imported into the territory of the Russian Federation, in column 15 of the "Amount" column, reflected by the code of the type of customs payment of column 47 of the main and (or) additional sheets of the customs declaration.

When the application for the import of goods and the payment of indirect taxes is reflected in the logbook, column 15 indicates the amount of value added tax indicated in column 20 of the application for the import of goods and payment of indirect taxes.

In the case of reflection in the invoice drawn up by the commission agent (agent) for the sale of goods (works, services), property rights on their own behalf, data in relation to their own goods (works, services), property rights and data in relation to goods (works, services) ), property rights realized under a commission agreement (agency agreement) with one principal (principal), column 15 indicates the amount of value added tax in respect of goods (works, services), property rights realized under a commission agreement (agency agreement).

When registering an invoice drawn up by a commission agent (agent) selling goods (works, services) on his own behalf, property rights of two or more committers (principals), column 15 shall indicate the amount of value added tax from column 8 on the line "Total to payment "for each invoice issued by the consignor (principal) to the commission agent (agent).

When registering an invoice drawn up by a commission agent (agent), forwarder, developer or customer acting as a developer, purchasing goods (works, services), property rights on their own behalf for two or more committers (principals), buyers (clients, investors) , column 15 indicates the amount of value added tax from column 8 on the line "Total payable" of each invoice issued by sellers in the share presented to each principal (principal), buyer (client, investor);

p) in column 16 - the difference reflecting a decrease in the value of goods (works, services), property rights, taking into account value added tax, indicated in column 9 on line

Information about changes:

By Decree of the Government of the Russian Federation of July 30, 2014 N 735, the appendix was supplemented with subparagraph "c"

c) in column 17 - the difference reflecting the increase in the value of goods (works, services), property rights, taking into account value added tax, specified in column 9 on the line "Total increase (the sum of lines B)" of the adjustment invoice (corrected adjustment account - invoices);

Information about changes:

By the Decree of the Government of the Russian Federation of July 30, 2014 N 735, the appendix was supplemented with subparagraph "t"

r) in column 18 - the difference reflecting the decrease in the amount of value added tax indicated in column 8 on the line "Total decrease (the sum of lines D)" of the correction invoice (corrected correction invoice);

Information about changes:

By the Decree of the Government of the Russian Federation of July 30, 2014 N 735, the appendix was supplemented with the subparagraph "y"

y) in column 19 - the difference reflecting the increase in the amount of value added tax indicated in column 8 on the line "Total increase (the sum of lines B)" of the adjustment invoice (corrected adjustment invoice).

Information about changes:

Section II is supplemented with clause 7.1 from October 1, 2017 - Resolution of the Government of the Russian Federation of August 19, 2017 N 981

7.1. When registering an invoice with a commission agent (agent), forwarder, developer or customer performing the functions of a developer, purchasing goods (works, services) from two or more sellers, property rights on their own behalf, in columns 10-15, the corresponding data are indicated in separate positions from invoices issued by sellers (including upon receipt of payment, partial payment for upcoming deliveries of goods (works, services), property rights) to a commission agent (agent), forwarder, developer or customer performing the functions of a developer. The data specified in column 15 of part 1 of the accounting journal for each consignor (principal), buyer (client, investor), in the amount must correspond to the total data reflected in column 8 on the line "Total payable" of the invoice drawn up by the commission agent (agent ), freight forwarder, builder or customer performing the functions of a builder.

8. When reflecting in part 1 of the journal of accounting indicators on the invoice (corrected invoice), columns 16 - 19 of part 1 of the journal are not filled out.

When registering a corrected invoice (including a corrective invoice), the corrected data are indicated in columns 8 - 19. If the data in columns 8 - 19 were not corrected, the data reflected in the invoice (including the corrective invoice) before the corrections were made in the corresponding columns.

The paragraph has become invalid since October 1, 2017 - Resolution of the Government of the Russian Federation of August 19, 2017 N 981

When issuing invoices (including corrective ones), corrected invoices (including corrective ones) for goods (works, services), property rights, which simultaneously reflect transactions taxed at tax rates in the amount of 10 and 20 percent, in columns 15, 18 or 19, respectively, the total total amount of tax on such invoices is indicated.

The paragraph has become invalid since October 1, 2017 - Resolution of the Government of the Russian Federation of August 19, 2017 N 981

11. Part 2 of the logbook shall indicate:

a) in column 1 - the serial number of the invoice entry (including the corrective one), the corrected invoice (including the corrective one) received:

the paragraph has become invalid since October 1, 2017 - Resolution of the Government of the Russian Federation of August 19, 2017 N 981

a commission agent (agent), realizing goods (works, services), property rights on his own behalf, on behalf of the principal (principal);

by a commission agent (agent) for the amount of payment, partial payment for upcoming deliveries of goods (works, services), transfer of property rights from the principal (principal);

a commission agent (agent) who acquires goods (works, services), property rights from the seller of these goods (works, services), property rights for the principal (principal) on his own behalf;

by a commission agent (agent) for the amount of payment, partial payment for the upcoming supply of goods (works, services), transfer of property rights from the seller;

the paragraph has become invalid since October 1, 2017 - Resolution of the Government of the Russian Federation of August 19, 2017 N 981

the paragraph has become invalid since October 1, 2017 - Resolution of the Government of the Russian Federation of August 19, 2017 N 981

by the commission agent (agent) from the taxpayer-buyer (principal, principal) in connection with the return to the seller of the goods accepted by the buyer in the event that the commission agent (agent) purchases goods on his own behalf for the principal (principal);

by the commission agent (agent) from the taxpayer-buyer in connection with the return to the seller-consignor (principal) of the goods accepted by the buyer in the event that the commission agent (agent) sells goods to the buyer on his own behalf;

a freight forwarder purchasing goods (works, services), property rights for the client on his own behalf, from the seller of these goods (works, services), property rights;

by the forwarder for the amount of payment, partial payment for the upcoming deliveries of goods (works, services), property rights from the seller;

a developer or a customer performing the functions of a developer, acquiring goods (works, services), property rights from the seller of these goods (works, services), property rights for the buyer (investor) on their behalf;

a developer or a customer performing the functions of a developer, for the amount of payment, partial payment for the upcoming supply of goods (works, services), property rights from the seller;

c) in column 3 - the code of the type of operation of the received invoice according to the list approved by the federal executive body authorized for control and supervision in the field of taxes and fees.

In the case of simultaneous reflection of several transactions in the invoice (including the corrected one), the corrected invoice (including the corrective one), several codes are indicated simultaneously through the separating character ";" (semicolon);

d) in column 4 - the serial number and the date of drawing up the invoice indicated in line 1 of the invoice.

When reflecting the data of the customs declaration in respect of goods imported into the territory of the Russian Federation in the logbook, column 4 indicates the registration number of the customs declaration or registration numbers of customs declarations through the separating mark ";" (semicolon).

When the application for the import of goods and the payment of indirect taxes is reflected in the logbook, column 4 indicates the number and date of the application for the import of goods and the payment of indirect taxes or the numbers and dates of applications for the import of goods and payment of indirect taxes through the separating mark ";" (semicolon).

When purchasing goods (works, services) from a foreign person who is not registered with the tax authority, column 4 of the accounting journal shall indicate the number and date of the invoice drawn up by the tax agent specified in paragraphs 1 - 2 of Article 161 of the Tax Code of the Russian Federation; the register of indicators for the correction invoice (corrected correction invoice), column 14 is not filled in.

column 14 indicates the cost of goods (works, services), property rights, indicated in column 9 on the line "Total payable" of the invoice.

column 14 of part 2 of the journal of accounting of indicators for the correction invoice (corrected correction invoice), column 15 is not filled in.

If the invoice reflects data in relation to own goods (works, services), property rights and data in relation to goods (works, services), property rights acquired by a commission agent (agent), freight forwarder, developer or customer performing the functions of a developer, on its own behalf under a commission agreement (agency agreement), a transport forwarding agreement, as well as those acquired when performing the functions of a developer, column 15 indicates the amount of value added tax in respect of goods (works, services), property rights acquired under a commission agreement (agency contract), a transport forwarding contract, as well as those acquired when performing the functions of a developer.

Upon receipt of invoices by a commission agent (agent) from two or more committers (principals) selling goods (works, services), property rights on their own behalf, column 15 indicates the amount of value added tax for each committer (principal).

When reflecting in the logbook of the data of the customs declaration in respect of goods imported into the territory of the Russian Federation, in column 15

When the data on the import of goods and payment of indirect taxes is reflected in the logbook, column 15 indicates the amount of value added tax indicated in column 20 "Total increase (the sum of lines B)" of the corrective invoice (corrected corrective invoice); "Total increase (sum of lines B)" of the correction invoice (revised correction invoice).

If it is necessary to make changes to the accounting log (including after the end of the tax period), the registration of the invoice (including the corrective one) is made in the accounting log for the tax period in which the invoice (corrective invoice) was registered before making corrections in the following order.

In a new line of the accounting journal, data records are made on the invoice (including the correction one) before corrections are made to it, subject to cancellation (with a negative value), and in the next line, the invoice (including the corrective one) is registered with the it with corrections (with a positive value).

In the event of an erroneous registration of an invoice (correction invoice) in the accounting journal, a new line of the accounting journal records data on the invoice (including correction), subject to cancellation (with a negative value) for the tax period in which it was the specified invoice (including the corrective one) was registered by mistake.

If, in the current tax period, the fact of the absence of registration in the accounting journal of an invoice (adjustment invoice) received in the expired tax period or after the end of tax periods is detected, data records on such invoice (including the corrective invoice) are made in a new line the accounting journal for the tax period in which this invoice (including the corrective one) was drawn up.

The revised data from the accounting journal is used to amend the value-added tax return when errors (distortions) are found in the current tax period in the past tax period.

13. The paragraph has become invalid since October 1, 2017 - Resolution of the Government of the Russian Federation of August 19, 2017 N 981

An accounting journal drawn up on paper is signed before the 20th day of the month following the expired tax period, by the head of the organization (his authorized person) or an individual entrepreneur (his authorized person), laced up, its pages are numbered.

An electronic journal for the tax period is signed by an enhanced qualified electronic signature the head of an organization (a person authorized by him), an individual entrepreneur when transferring an accounting journal to a tax authority in cases provided for by the Tax Code of the Russian Federation.

Control over the correctness of keeping a record book on paper or in electronic form, compiled by an organization, is carried out by the head of this organization (a person authorized by him), a record book compiled by an individual entrepreneur (person authorized by him) - an individual entrepreneur.

An accounting journal, compiled on paper or in electronic form, is stored for at least 4 years from the date of the last entry.

On August 22, 2017, on the official publication portal, the Resolution of the Government of the Russian Federation of August 19, 2017 No. 981 appeared, which amended the rules for filling out (maintaining) documents used in calculating VAT. Resolution No. 981 comes into force after a month from the date of publication and not earlier than the first day of the next tax period for VAT, in other words - from October of the current year. The materials "Invoices: new rules" and "New rules for filling in the purchase and sale books" will help you to get acquainted with the main points of the new rules.

Let's explore the new rules together. We propose to start (in continuation of the previous topic) with the invoice log and the procedure for filling it out (Appendix 3 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137).

Invoice journal form: minor changes

From October, the form of the accounting journal will take on a slightly different form. The number of columns, their location will be the same, but the names of some of them change. In particular, columns 10 - 12 of part 1 will be referred to as "Information from invoices received from sellers", and column 12 will contain a mention of correction invoices.

The magazine also clarified the place for the signature of the authorized person, who signs in the register of invoices for an individual entrepreneur.

Who keeps the journal?

First of all, attention is drawn to the fact that now the rules clearly define the circle of persons who are obliged to keep a log book. As now, the journal is kept on paper or electronically and only in the case of issuing and (or) receiving invoices when carrying out entrepreneurial activities in the interests of another person on the basis of commission (sub-commission) agreements, agency (sub-agency) agreements providing for the sale and (or) purchase of goods (works, services), property rights(hereinafter - TRUIP) on behalf of the commission agent (sub-commissioner), agent (subagent), on the basis of forwarding agreements, when performing the functions of a developer(clause 1 of the rules).

The journal (in the situations listed above) must be filled out by both taxpayers, including acting tax agents, and those exempted from the duties of a VAT payer in calculating and paying tax, as well as by persons who are not VAT payers.

For freight forwarders the rules introduced "their" clause (1.1), specifying under what circumstances they are obliged to keep a journal:

when carrying out entrepreneurial activity on the basis of transport forwarding agreements;

in the case of the acquisition of TRU on its own behalf, the cost of which is not included in expenses in accordance with the terms of the concluded agreements (that is, when determining the tax base in the manner prescribed by Chapters 23, 25, 26.1 and 26.2 of the Tax Code of the Russian Federation);

if the income includes income in the form of remuneration in the performance of these agreements.

By the way, about the remuneration in the performance of intermediary contracts (transport expedition, as well as when performing the functions of a developer, commission (sub-commission), agency (sub-agent), providing for the implementation and (or) acquisition of TRUIP on behalf of the commission agent (sub-commissioner), agent (sub-agent)), or, more precisely, about invoices for such income: it has been clarified that they are not registered in the journal (clause 1.2 of the Rules for maintaining an accounting journal).

Who doesn't keep a journal?

The rules were supplemented by the norm (clause 1.3), which defines the cases in which it is not required to keep a log book. They concern commission agents (agents):

when the TRUIP is sold to non-payers of VAT or to buyers who are exempted from taxpayer obligations related to the calculation and payment of tax, which invoices (if written consent parties to the transaction) are not drawn up (subparagraph 1 of paragraph 3 of article 169 of the Tax Code of the Russian Federation);

when implementing TRUIP of a foreign person who is not registered in the Russian Federation (clause 5 of article 161 of the Tax Code of the Russian Federation).

Here we can add another case (it follows from the analysis of clauses 1.1 and 1.3): the forwarder, who includes the cost of GWS purchased on his own behalf, is also not obliged to keep invoice logs.

How to fill out the journal?

General Provisions

The accounting journal is filled in by a continuous method: invoices (including corrected, corrective ones) drawn up on paper or in electronic form are subject to single registration. In part 1 ("Issued invoices") of the journal, the invoices drawn up for the expired one are registered; in Part 2 ("Invoices Received") - invoices received, inter alia, after the end of the expired tax period in which the document was drawn up to the buyer, but before the deadline submission of a tax return for this period (the 25th day of the month following the quarter) or the deadline for submission of the accounting journal in the cases provided for in clause 5.2 of Art. 174 of the Tax Code of the Russian Federation (20th day of the month following the quarter).

If the consignor (principal), buyer (client, investor) (hereinafter the named group of persons will be referred to as by the buyer ) have not received from the commission agent (agent), freight forwarder, builder or customer performing the functions of a builder (hereinafter - mediator ), an invoice in electronic form, it is allowed to draw up such an invoice on paper by an intermediary. All key figures (unchanged) from the electronically generated invoice are transferred to this document. But you need to supplement the details of the paper invoice with the signature of the chief accountant of the organization or another authorized person.

In part 1 of the accounting journal, in this case, the intermediary registers only the issued invoice on paper.

Note: After the intermediary has issued an invoice on paper, re-issuance of the document in electronic form is not allowed.

And if it becomes necessary to make changes to an invoice previously drawn up in electronic form (including in connection with a change in the authorized person who signed the invoice), the buyer is sent on paper with the details corrected in accordance with the rules for drawing up invoices, and with by indicating in line 1a the serial number of the revision and the date of the revision. If the intermediary issued to the buyer, and the buyer received only an invoice with the corrected details, in part 1 of the accounting journal, the intermediary registers only the invoice with the corrected details.

We fill in the block about the received invoices

In part 1 of the journal in columns 10 - 12 (see subparagraph "k" of clause 7 of the rules), the intermediary reflects the information:

from invoices (customs declarations, declarations for the import of goods and payment of indirect taxes) received by the intermediary from the supplier;

from invoices drawn up in the performance of duties of a tax agent when purchasing GWS from a foreign person who is not registered with the tax authority.

Column 11 is not always filled in. So, it does not reflect the data on the invoice drawn up by the tax agent when purchasing the TRU from a foreign person who is not registered with the tax authority; according to the customs declaration for goods imported into the territory of the Russian Federation; on the application for the import of goods and payment of indirect taxes.

Filling in the "cost" block

The rules are being clarified as to how, in a given situation, to fill in columns 14 and 15 of the accounting journal of issued invoices (clauses "o" and "p" clause 7).

Situation	The document on the basis of which the relevant data is reflected	Log for accounting of issued invoices (fragment)
		Column 14 "Cost of TRUIP on the invoice - total"	Column 15 "Including the amount of VAT on the invoice"
Import of goods into the territory of the Russian Federation	Customs declaration*	The cost of goods reflected in the accounting	The amount of VAT from the "Amount" column, reflected according to the code of the type of customs payment 5010, column 47 of the main and (or) additional sheets of the customs declaration
	Application for importation of goods and payment of indirect taxes **	Tax base indicated in column 15 of the application	The amount of VAT reflected in column 20 of the application
Implementation by the commission agent (agent) TRUIP: - own and by agreement with one principal (principal)	Invoice drawn up on behalf of the commission agent (agent)	The cost of TRUIP from column 9 on the line "Total payable" of the invoice	The amount of VAT in respect of TRUIP sold under a commission agreement (agency agreement)
- under an agreement with two or more committees (principals)		The cost of TRUIP from column 9 for each invoice issued by the principal (principal) to the commission agent (agent)	The amount of VAT from column 8 on the line "Total for payment" for each invoice issued by the consignor (principal) to the commission agent (agent)
Acquisition by an intermediary *** on his own behalf of TRUIP for two or more buyers ****	Invoice drawn up by intermediary	The cost of TRUIP from column 9 of each invoice issued by sellers in the share presented to each buyer	The amount of VAT from column 8 of each invoice issued by suppliers in the share presented to each buyer

* Column 4 of the journal reflects the registration number of the customs declaration. If there are several such declarations, registration numbers are indicated with a separating character (semicolon).

** Column 4 of the journal reflects the number and date of the application for the import of goods and payment of indirect taxes (if there are several such applications, the corresponding data are separated by a semicolon).

*** Let us remind you that we are talking about commission agents (agents), forwarders, builders or customers performing the functions of a builder.

**** Buyers in this case mean committers (principals), buyers (clients, investors).

Note: a similar approach is spelled out in the rules for filling in column 4 "Number and date of the invoice", as well as the "value" block (columns 14, 15) of part 2 "Received invoices" of the accounting journal.

Let us focus again on the situation when an intermediary records in one invoice both his TRUIPs and those that he implements under the contract as an intermediary (clauses "o", clause 11 of the rules). In the logbook (received and issued invoices), only information about those TRUIPs that relate to intermediary activities should be fixed. (Until 10/01/2017 it was not clear how to act in such situations.)

If an intermediary purchases TRUIP from multiple suppliers

A new clause has been added to the rules - 7.1, explaining how to fill in columns 10 - 15 in the event that an intermediary purchases TRUIP on his own behalf from two or more suppliers. When registering an invoice, the indicated columns reflect in separate items the corresponding data from invoices issued by suppliers (including for prepayment of upcoming deliveries). These columns 15 of part 1 of the accounting journal for each buyer in the amount must correspond to the totals shown in column 8 on the line "Total payable" of the invoice drawn up by the intermediary.

Making corrections to the log

From October, there will be a clear algorithm on how to act if you need to make changes or corrections to the invoice journal. The bottom line is that the journal needs to be corrected in the period in which the invoice (corrective invoice) was registered before corrections are made to it (clause 12 of the rules). The action plan is as follows:

on a new line, you need to write down the data of the invoice (including the correction one), which must be excluded from the journal (with negative numbers);

on the next line, you need to record the data of the invoice (correction invoice) with the changes made to it (with positive numbers).

If an extra invoice was registered in the journal, you need to make a record about this invoice with negative numerical values ​​for the tax period in which the specified invoice was erroneously registered (including the corrective one).

If the registration of a document is simply forgotten, data records on such an invoice (including the corrective invoice) are made in a new line of the accounting journal for the tax period in which the invoice (including the corrective one) is drawn up.

The revised data of the accounting journal is used to make changes to the tax return when errors (distortions) in the past tax period are found in the current tax period.

Each company must keep a log of invoices that were received and issued for a specific tax period. He may have electronic view or classic paper with stitching and page numbering, as well as the seal of the company.

The basis of this document is two tables: one of them takes into account issued invoices, and the second - received invoices, and all of them are subject to mandatory registration with strict observance of the chronological order.

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The rules prescribe the storage of the journal by the enterprise for a four-year period, along with all primary documents, which serve as confirmation of the deduction of VAT.

Basic Provisions

Who is required to register

The question of who submits the log book was regulated by changes in legislation that entered into force at the beginning of 2019.

If previously filling out was the responsibility of each enterprise, regardless of its type of activity, provided that it works with invoices, now this should only be done by:

• intermediaries acting on their own behalf, but in the interests of the customer with whom the relevant agreement has been concluded;
• carrying out activities related to transportation services;
• those who are the developer on their own plot of land.

Registration must be carried out and individual entrepreneurs, and legal. persons, regardless of what taxation system they use.

Cancellations and changes to the rules

In April 2019, there were changes in the legislation governing tax and accounting, aimed at making the accounting process simpler.

The main innovations are as follows:

• maintaining invoice accounting journals is optional for VAT taxpayers;
• the invoice form can be signed not by the entrepreneurs themselves, but by persons authorized to do so;
• the accrual of VAT on the sale of real estate is calculated at the moment when the object is directly transferred to the new owner;
• amendments have been made to the rules concerning the amount and exchange rate differences, which are united by the general term "exchange rate differences";
• the obligation of one-time accounting of expenses for equipment and overalls was canceled;
• the procedure has been established according to which property received or transferred free of charge (its market price can be written off as expenses);
• excluded from tax accounting;
• clarified the issue of including the loss from the assignment of the right to claim a debt in the category of expenses (in 2019, the negative difference between the income received from the sale of the right to claim debt and the price of the goods / service is taken into account in the expenses on the date the purchase was made).

Purchase and sales books

From August 2019, new forms of both the accounting journal and the acquisition and sales books are subject to application.

The following changes have occurred in the purchase book:

2nd column	It appeared under the name "Operation type code".
3rd column	Regarding the number and date of the seller's invoice, the number of the customs declaration or the number with the date of the declaration regarding the importation of goods and payment of indirect taxes is now entered, depending on the country from which the goods are imported.
7th column	It involves entering the details of documents that serve as confirmation of the actual payment of VAT.
11th and 12th columns	Refers to information and activities of intermediaries.
14th column	It is intended for the name and code of the currency, the filling of which is required only in cases when the purchase of goods is made for foreign currency. In all other situations, it is not filled, that is, it remains empty.

The sales book has not been without changes either. In particular, it is no longer necessary to enter into it corrective invoices, which are drawn up by the seller, if there is an increase in the value of the shipped products within the tax period when the actual shipment took place.

In addition, the following columns were added to the form:

Requirements for filling out the invoice journal

There are few basic requirements that should be adhered to when filling out an invoice journal. One of the main requirements concerns the mandatory presence of page numbering in the document. In addition, it must certainly be stitched.

In the case of using computer programs, for example 1C 8.3, for keeping a journal, the registers must certainly be displayed on paper with numbering and firmware.

The company that keeps the accounting journal independently has the right to determine for what time period it will be formed. Ignorance of this document does not provide for any other liability, except for a 50-ruble fine in accordance with Article 126 of the Tax Code of the Russian Federation.

Transactions subject to law

The consignor's goods and his own

If the intermediary acts at the same time as a commission agent (agent) and a supplier, then the purchaser is billed for the full volume of goods. In this case, in the role of the seller, the intermediary indicates himself directly, despite the fact that the principal's goods are also present there.

The invoice goes through the registration process in the sales ledger as well as the reseller's journal and the customer's purchase ledger. After that, the invoice data is sent to the consignor so that he can re-issue the document to the intermediary.

This re-issued invoice reflects exclusively the goods, the owner of which is the consignor. Registration is required in the principal's sales ledger and in the reseller's ledger.

For the principal (principal)

When an intermediary purchases goods personally from himself for the principal, the supplier invoices the invoice in the name of the intermediary. Registration must be done in the reseller's journal, in its purchase book and in the vendor's sales book.

Summary variations

It is allowed for the intermediary to issue a consolidated invoice addressed to the principal with the inclusion of goods purchased from various suppliers. Likewise, the principal can issue a consolidated invoice including an item sold to multiple customers.

When a product belonging to the principal is sold to multiple customers, pegged invoices are issued in the name of each customer and recorded in the appropriate purchase ledgers.

After that, from the intermediary, the principal receives data on all sales made, and the principal, in turn, issues a general invoice for the volume of goods sold. This general account is recorded in the reseller's journal and the principal's sales book.

When buying goods for the consignor, the intermediary is given invoices from the suppliers. These issued documents are subject to registration in the vendor's sales register and books. After that, a general invoice is issued to the consignor from the intermediary for the goods purchased from all sellers. This aggregate account is recorded in the reseller's journal and the principal's acquisition book.

There are cases when an intermediary receives an advance payment from a number of buyers on one day for the delivery of goods in the future that belongs to the principal. In this case, it is the intermediary's responsibility to issue separate invoices for advances to each of the clients. These accounts must be registered in the magazine and purchase books of these customers.

Subsequently, the principal receives a message from the intermediary regarding all advances, and the principal issues a general invoice for advances, which is recorded in the intermediary's journal and the principal's sales book.

Other situations and ways to solve them

Nuances for commission agents

If the commission agents purchase any goods on their own behalf for the committees, then the agreement is concluded between the commission agents and the sellers. When submitting an invoice for the purchase of products on its own behalf based on invoices from sellers, a sample of the commission agent's form must be saved in the journal.

Important points to be considered by the commission agent:

• for the remuneration received by him, forms must be provided to the committers (both for the remuneration itself and for the goods);
• invoices accepted from sellers are not subject to registration in the purchase book;
• the invoice issued by the commission agent to the committees is reflected solely in relation to the amounts used as remuneration for him;
• the accounts drawn up by the committees in accordance with the information received from the commission agents must be registered.

Mediation activity

The main duties of an intermediary include performing transactions on their own behalf for the money provided by the guarantors, as well as the implementation of actions not only for the money of the guarantors, but also on their behalf. The second option involves issuing an invoice either on behalf of the guarantors to the client, or on behalf of the supplier to the guarantors.

The implementation of such operations presupposes the presence of a surety or an agency agreement. In this case, there is no need to follow the rules regarding the preparation of invoices and their storage.

It is possible to carry out operations on behalf of intermediaries if orders are executed in accordance with commission agreements, agency contracts that provide for agents to perform actions on their own.

Simplified diagram

Enterprises working on the simplified tax system, in a number of cases, must issue invoices and, as a result, fill out their accounting journal.

By order of July 2019, this is required when products are purchased from foreign company, located abroad, but selling products in the Russian Federation, and also then, property objects that are part of the state and municipal funds are leased.

Within a 5-day period, the company, working on the "simplified" system, issues an invoice for itself and makes its registration in the journal.

Correction of documents after delivery

The current legislation does not prescribe the obligatory delivery of the corrected accounting journal in the event that it was submitted to the Federal Tax Service Inspectorate, after which defects were found in it. Nevertheless, it is more expedient to correct the errors and send the edited version to the Federal Tax Service Inspectorate.

To make amendments to the document, you must first cancel the incorrect invoice. This is done by displaying the product price and tax amount with a minus sign and registering the correct version of the invoice with a plus sign.

Suppose an intermediary bought a product for the customer, and later it was discovered in his accounting department that the accounting journal for the second quarter contains incorrect details of the invoice received from the seller. The magazine itself has already been sent to the tax office.

In this case, the accountant in the 1st part of the journal annuls the incorrect entry, and the sum indicators are indicated with a minus sign. The next line is filled in the same way as the canceled one and the 12th column is updated, in which the correct account number is indicated. Cost indicators are accompanied by a minus sign.

In the second part of the journal, the incorrect entry is also canceled, but the 4th column is already subject to correction, in which the account number is edited. In this case, cost indicators are indicated with a "plus" sign, which serves as confirmation of their reliability.

Attention!

• Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the website.
• All cases are very individual and depend on many factors. Basic information does not guarantee a solution to your specific problems.