New invoice form from 01/01/2020

An invoice is the most important document that is required for both parties to trade transactions. Entrepreneurs who constantly issue and receive invoices know how much depends on the correct and correct completion of this document.

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If you already know what elements are included in the invoice and what will change in the new year, as well as the basic rules for filling it out, you will find useful information on how to avoid annoying misunderstandings and problems with tax deductions.

VAT and invoice

When paying for the transaction, the seller is charged value added tax. It is the document that we consider (invoice), as confirmation of VAT payment, that is registered by the buyer in a special book. Based on this document, he fills in the corresponding indicators in the VAT return. According to the law, the buyer has the right to a tax deduction under this taxation article (Article 169 of the Tax Code of the Russian Federation), if everything is completed correctly and accurately.

There are situations when VAT is not charged, for example, for entrepreneurs working under the simplified tax system. But often the buyer, despite this circumstance, asks for an invoice, even without VAT. This is not the seller’s responsibility, but sometimes it is still worth meeting the buyer’s request and issuing an invoice, just indicate in the document that it is without value added tax, without filling out the corresponding line of the form.

IMPORTANT! If you are not a VAT payer, you should not indicate a 0% rate on your invoice instead.
Even zero percent shows the real rate to which you are not entitled in this case. Specifying a rate that does not correspond to reality can create many problems for the recipient of the document, starting with a fine and ending with the accrual of the standard 18% rate.

How to fill out various invoices

The main invoice form is used in different VAT accounting situations. The filling procedure in these cases is also different:

Shipment of goods/works/services: what an invoice looks like

There should be no difficulties in entering data into the invoice. Let's note some non-obvious things in the diagram:

Received an advance: what are the features of the invoice?

Let's look at how to make an invoice for an advance payment. Let's change the situation: let's say that for the same shipment for which we showed the invoice above, we paid in advance.

Let's put on the diagram the positions for filling out the advance account, about which questions and doubts :

In what cases is an invoice not needed?

There are situations when issuing an invoice is not necessary, and the transaction is confirmed by other documents: an invoice for payment, invoices, etc. You don’t have to worry about an invoice if:

the transaction is not subject to VAT (Articles 149, 169 of the Tax Code of the Russian Federation);
the enterprise sells goods to individuals at retail for “cash” (for such transactions, a strict reporting form or a receipt from the cash register is sufficient);
entrepreneurs are under special tax regimes (simplified taxation, imputation, unified agricultural tax, have a patent);
a legal entity gives the goods to its employee free of charge (based on letter of the Ministry of Finance of the Russian Federation dated February 8, 2020 No. 03-07-09/6171);
delivery of goods is planned, and an advance has been received for it (in this case, this product is produced no longer than six months, or the buyer does not pay VAT, or the transaction has a zero rate for this tax, for example, the product is being exported).

Graphs that should be in the document

Each field of the completed invoice is checked by inspectors of the Federal Tax Service during on-site or counter inspections.

ATTENTION! The details of this document must be filled out correctly, otherwise the invoice will be sent for revision or there is a risk of denial of VAT deduction to the business entity.

If there are gross errors indicating distorted facts of economic activity, the organization may be subject to penalties.

The form of each invoice consists of lines and columns with numbering and letter designation.

For sale

The sales document uses the following lines:

1 indicating the serial number and date of preparation of the document. The number is assigned in individual chronological order, and if the organization has a separate division that sells goods (services, property rights), the dividing line “/” is used (more information about the rules for filling out the document by separate divisions can be found here).
1a is used to indicate the serial number and date of amendment to the document. Before any corrections are made, a dash is placed on this line.
2 – indicate the name of the seller (legal entity, full name of individual entrepreneur).
2a – the address of the seller is indicated - a legal entity in accordance with the Unified State Register of Legal Entities or an individual entrepreneur in accordance with the entry in the Unified State Register of Individual Entrepreneurs.
2b – the taxpayer’s TIN, as well as the taxpayer’s checkpoint, are filled in.
3 – full or abbreviated name of the shipper. If the seller and the consignor match, the line is filled in with the words “he”; when performing work (services), a dash is added.
4 – full or abbreviated name of the consignee (as in the constituent documents), his address.
5 – details of the payment order or cash receipt are indicated if an advance payment was received from the buyer.
REFERENCE. If the invoice is issued on the day the advance payment is received, a dash is placed in line 4.
6 – full or abbreviated name of the buyer, which is indicated in the constituent documents.
6a – the buyer’s address is indicated in accordance with the Unified State Register of Legal Entities or Unified State Register of Individual Entrepreneurs (until 01.10.2017, the address had to be indicated as in the constituent documents).
6b – the TIN, as well as the buyer’s checkpoint, are indicated.
7 – enter the name of the currency and its code in accordance with the All-Russian Classifier of Currencies (read about whether it is possible to issue an invoice in the currency of another country, where to find out and display such a code here).
8 – indicates the identification number of the state contract for the supply of goods, works, services or an agreement to provide subsidies to a legal entity from the federal budget in accordance with ed. Decree of the Government of the Russian Federation No. 625 of May 25, 2017. If the organization does not have such contracts, a dash is placed in line 8.

The following fields are used in the sales invoice:

1 with the name of the product or service supplied.
1a – the code of the type of product is indicated in accordance with the unified Commodity Nomenclature of Foreign Economic Activity of the EEC. If the organization does not export goods outside the Russian Federation, a dash is placed in the column.
2 and 2a – the code and symbol of the unit of measurement are indicated in accordance with OKEI. If they are not there, a dash is added.
3 – quantity of goods shipped or a dash.
4 – price per unit of goods or tariff for services provided excluding VAT; if there is no indicator, a dash is placed.
5 – indicates the cost of the entire volume of services provided or quantity of goods without VAT.
6 – the amount of excise tax is indicated; if a non-excise product is sold, the entry “Without excise tax” is entered.
7 – tax rate is indicated. If goods are sold without VAT, a corresponding entry is made (clause 5 of Article 168 of the Tax Code of the Russian Federation).
8 – the amount of VAT charged to the buyer, based on the tax rate.
9 – the cost of the total quantity of goods shipped or services provided, including VAT, is entered.
10 and 10a - for goods produced outside the Russian Federation, the code and name of the country of origin of the product are indicated.
11 – an entry is made with the registration number of the customs declaration for goods released outside the Russian Federation.

From separate publications by our experts, you can also learn about the timing of issuing an invoice to the buyer, as well as the rules for filling out the document when returning goods to the supplier and when providing services.

Corrective

IMPORTANT! The adjustment invoice has details similar to the document for the release of goods, but the filling of some of them is different.

The form contains the following lines:

1 – number in general chronological order and date of the document.
1a – number of the correction made and its date.
1b – number and date of the document (or several documents) for which the adjustment invoice is drawn up, as well as the date of their correction.
lines 2, 2a and 2b are filled out in accordance with the information entered in the same lines of the invoice for which the adjustment document is being drawn up.
lines 3, 3a and 3b contain information about the name, location, tax identification number and checkpoint of the buyer.
4 – name and code of the currency.
5 – identifier of a government contract or agreement.

Column 1 of the adjustment document is filled out in accordance with the name of the goods, works, services indicated in the same column in the invoice for the adjustment. Column 1b is filled in with the code of the type of product according to the unified Commodity Nomenclature for Foreign Economic Activity of the EEC.

REFERENCE. The adjustment document contains information about the quantity and (or) price of goods or services, both original and changed.

The information is indicated in the lines under the letter designations:

A – before the change.
B – after the change.
B – increase.
D – decrease (cost, quantity).

The final lines (there are two of them) indicate the sum of lines B or D. In addition, the document contains information about the change in the cost of goods supplied or services performed without VAT and with VAT, as well as the difference between the amount of taxes.

Advance

When reflecting the received advance payment, the same form of invoice was developed as for sale. The preparation of an advance invoice has several differences:

Consignor and consignee data are missing.
The details of the payment document for the advance payment must be indicated in the appropriate line.
With 100% prepayment, the unit of measurement, quantity and price of the goods are indicated; with partial payment, these data are missing.

An advance invoice is drawn up if there is a rate for VAT calculation of 18% or 10%. If the product is not subject to VAT or the rate is 0%, this document is not drawn up.

You will find more information about the rules for filling out an advance invoice in our special material.

What are the consequences of mistakes?

Errors and inaccuracies may be accidentally made in any document; their price may vary depending on the significance of the paper. What are the consequences of errors in the invoice?

If this document is filled out with inaccuracies, the buyer may be denied a VAT tax deduction. Naturally, in the future the buyer will no longer want to deal with the seller who caused him such a loss.

Error error discord

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).

Unknown authorship. If it is difficult to determine from the document who exactly is the buyer and who is the seller, such an invoice will be considered invalid. This is quite likely. If the details of both parties are incorrectly specified or missing, such as:
address;
TIN.
Wrong product or service. If the invoice does not clearly indicate which product was purchased or service was provided, or this information contradicts other documents, VAT will not be refunded. For example, according to the invoice, “Romashka” candies were shipped (this name of the product is indicated in column 1), but in fact “Red Poppy” candies were sold.
Inaccuracies in monetary figures. Problems associated with incorrectly indicating the cost of products (services) or the advance received for them also neutralize the value of the invoice. This may be related:
with omission or incorrect information regarding the quantity of goods (units of work or services);
with errors in prices;
incorrect calculation of cost (quantity multiplied by price does not result in the indicated figure in the “cost” column).
Incorrect VAT calculation . In the column where VAT is indicated, one rate is indicated, and the amount is calculated using another, or a standard percentage is calculated when the rate should have been zero.
Unknown VAT amount . If the required number is not in the corresponding column, although it is indicated in the “rate” column, and also if the given number is not obtained by multiplying the rate and the amount paid for goods (services).

When mistakes are not fatal

Tax authorities do not have the right and usually do not refuse a tax refund if there are other deficiencies in the invoice, for example:

lowercase letters are used instead of capital letters or vice versa;
quotation marks missing;
missing or extra characters such as periods, dashes, commas, parentheses;
there is no checkpoint or it is indicated incorrectly;
there is no description of the work performed or services provided (information in column 1);
there is no justification of the invoice by the contract number;
errors in specifying payment details;
numbering with inaccuracies;
information about the consignee is not duplicated if he and the buyer are the same (the same goes for the seller and the consignor).

An error was made, what should I do?

If the seller who issued the invoice finds errors in it, he has the right to make the necessary adjustments. The buyer does not have this right, but he can point out the error to the invoice issuer and ask for corrections. For this purpose, a special operation is provided - invoice adjustment .

Invoice - creation of invoice forms Kazakhstan

Publication date 06/05/2020

53379 views

News In the Mybuh.kz service, you can create all primary documents.

To create a new invoice, go to the “ Documents”

» personal account.

Select the appropriate item “ Invoice”

".
Click on the " Add
" button. We remind you that an invoice is created on the basis of a certificate of completion (sale of services) or an invoice (sale of goods).

For greater clarity, there is a video instruction section in your mybuh.kz personal account (top right).

You can watch video instructions for creating an invoice here

To register on the site, you can click on the picture at the very end of the article.

Test mode for testing and creating primary documents 3 days.

Invoice filling out form

In the invoice form that opens, fill in all the required fields, many of them are mandatory. To save the entered data, click on the “ Save
”

List of saved invoices

Your invoice will be saved and can be found in the main list of documents, as shown in the figure.

Download the finished invoice

To view the finished invoice and perform various operations with the document: “ Download
” “
Edit
” “
Print
” “
Send
” click on the invoice number in the list.

A sample invoice can be downloaded or sent to the client.

Sample invoice with stamp and signature

To generate an invoice with a stamp and signature, you need to add a stamp and signature.
Go to the section My details - documents Here you can add a company logo, seal and signature below is an example.

Next, in the printed invoice form, activate the print and signature button.

Invoicing video

Invoice, general provisions with Tax Code.

Article 412. General provisions

1. When making a turnover for the sale of goods, works, services, the following are required to issue an invoice:

1) payers of value added tax provided for in subparagraph 1) of paragraph 1 of Article 367 of this Code;

2) taxpayers in cases provided for by regulatory legal acts of the Republic of Kazakhstan adopted for the purpose of implementing international treaties ratified by the Republic of Kazakhstan;

3) a commission agent who is not a payer of value added tax, in the cases established by Article 416 of this Code;

4) a forwarder who is not a payer of value added tax, in the cases established by Article 415 of this Code;

5) taxpayers in case of sale of imported goods;

6) a structural unit of the authorized body in the field of state material reserve when it releases goods from the state material reserve.

2. An invoice is issued in electronic form, with the exception of the following cases when the taxpayer has the right to issue an invoice on paper:

1) the absence of a public telecommunications network at the taxpayer’s location within the boundaries of the administrative-territorial units of the Republic of Kazakhstan.

Information about the administrative-territorial units of the Republic of Kazakhstan, on the territory of which there are no public telecommunications networks, is posted on the Internet resource of the authorized body;

2) occurrence of technical errors in the information system of electronic invoices, confirmed by the authorized body.

After technical errors are eliminated, an invoice issued on paper is subject to registration in the electronic invoice information system within fifteen calendar days from the date the technical errors are eliminated.

3. An invoice in electronic form is issued in the electronic invoice information system in the manner and form determined by the authorized body.

3-1. The list of goods for which electronic invoices are issued through the “Virtual Warehouse” module of the electronic invoice information system is approved by the authorized body and posted on its Internet resource.

4. An invoice is issued on paper in the manner prescribed by paragraphs 5 – 12 of this article, in a form determined by the taxpayer independently.

5. The invoice must indicate:

1) serial number of the invoice;

2) identification number of the supplier and recipient of goods, works, services;

3) in relation to individuals who are recipients of goods, works, services - last name, first name, patronymic (if it is indicated in the identity document);

in relation to individual entrepreneurs who are suppliers or recipients of goods, works, services - last name, first name, patronymic (if indicated in the identity document) and (or) name of the taxpayer;

in relation to legal entities (structural divisions of legal entities) that are suppliers or recipients of goods, works, services - name. At the same time, in terms of indicating the organizational and legal form, it is possible to use an abbreviation in accordance with customs, including business customs;

4) date of issue of the invoice;

5) in the cases provided for in Article 416 of this Code, the status of the supplier is the principal or commission agent;

6) in the case of the sale of excisable goods, the amount of excise duty is additionally indicated in the invoice;

7) name of goods, works, services sold;

size of taxable (non-taxable) turnover;

9) value added tax rate;

10) the amount of value added tax;

11) the cost of goods, works, services, taking into account value added tax; 12) comes into effect from 01/01/2021 in accordance with the Law of the Republic of Kazakhstan dated 12/25/2017 No. 121-VI.

6. In the invoice, the amount of taxable turnover is indicated separately for each item of goods, work, and services.

In case of issuing invoices on paper

It is allowed to indicate the total amount of turnover if such an invoice is accompanied by a document containing the data specified in subparagraphs 7) - 11) of paragraph 5 of this article. In this case, the invoice must contain an indication of the number and date of the document, as well as its name.

7. Cost and amount values in an invoice issued on paper are indicated in the national currency of the Republic of Kazakhstan.

Cost and amount values in an invoice issued in electronic form are indicated in the national currency of the Republic of Kazakhstan, with the exception of the following cases in which it is possible to indicate in foreign currency:

1) for transactions (operations) concluded (performed) within the framework of a production sharing agreement (contract);

2) for transactions (operations) for the sale of goods for export, taxed at a zero rate of value added tax in accordance with Articles 386, 447 and 449 of this Code;

3) on turnover from the sale of international transportation services, taxed at a zero rate of value added tax in accordance with Article 387 of this Code;

4) on sales turnover taxed at a zero rate of value added tax in accordance with paragraph 3 of Article 393 of this Code.

8. If on behalf of a legal entity its structural unit acts as a supplier of goods, works, services and, by decision of the legal entity, invoices are issued by such structural unit, as well as if on behalf of the legal entity the structural unit acts as a recipient goods, works, services, in order to perform:

1) the requirements established by subparagraphs 3) and 5) of paragraph 5 of this article; the details of a structural unit of a legal entity may be indicated in the invoice;

2) the requirement established by subparagraph 2) of paragraph 5 of this article, the identification number of the legal entity is indicated in the invoice. In this case, if the details of a structural unit of a legal entity are indicated in accordance with subparagraph 1) of this paragraph, the identification number of such structural unit is indicated.

9. Taxpayers indicate in the invoice or other document provided for in paragraph 1 of Article 400 of this Code:

1) for turnovers subject to value added tax - the amount of value added tax;

2) for non-taxable turnover, including those exempt from value added tax - o.

10. Taxpayers have the right to indicate additional information not provided for in this article in an invoice issued on paper.

11. A paper invoice is issued in two copies, one of which is transferred to the recipient of goods, works, services.

12. An invoice issued on paper is certified:

for legal entities - signatures of the manager and chief accountant, as well as a seal containing the name and indication of the organizational and legal form, if this person, in accordance with the legislation of the Republic of Kazakhstan, must have a seal;

for individual entrepreneurs - a seal (if any) containing the last name, first name, patronymic (if indicated in the identity document) and (or) name, as well as the signature of the individual entrepreneur.

An invoice may be certified by the signature of an employee authorized to do so by order of the taxpayer. In this case, a copy of the order must be available for visual inspection by recipients of goods, works, and services.

The recipient of goods, works, services has the right to contact the supplier of these goods, works, services with a request to submit a copy of the order certified by an authorized person to appoint a person authorized to sign invoices, and the supplier is obliged to fulfill this requirement on the day the recipient of the goods, works, services.

A structural unit of a legal entity that is a supplier of goods, works, services, by decision of the taxpayer, has the right to certify invoices issued by it with the seal of such a structural unit containing the name and indication of the legal form of the legal entity, if this person, in accordance with the legislation of the Republic of Kazakhstan, must have seal.

An invoice issued by an authorized representative of the participants of a simple partnership (consortium), in the cases provided for in paragraph 2 of Article 200 of this Code, is certified by the seal of the authorized representative containing the name and indication of the organizational and legal form, as well as the signatures of the head and chief accountant of such an authorized representative.

If, in accordance with the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting and accounting policies, the manager or individual entrepreneur maintains accounting records personally, instead of the signature of the chief accountant, “not provided” is indicated.

An invoice issued in electronic form is certified by an electronic digital signature.

13. An invoice is not required in the following cases:

1) sales of goods, works, services, payments for which are made:

in cash with presentation to the buyer of a check from a cash register and (or) through payment terminals for services;

using equipment (device) intended for making payments using payment cards;

2) sales of goods, works, services to individuals, payments for which are made by electronic money or using electronic payment means;

3) making payments through second-tier banks, postal operators for utilities and communication services provided to an individual;

4) registration of passenger transportation by rail or air transport with a travel ticket on paper, an electronic ticket or an electronic travel document;

5) gratuitous transfer of goods to an individual who is not an individual entrepreneur or a person engaged in private practice;

6) provision of services provided for in Article 397 of this Code;

7) provision of services for the activities of a casino, slot machine hall, betting shop and bookmaker's office.

The provisions of subparagraphs 1) and 2) of part one of this paragraph do not apply in the case of the sale of goods, works, services to persons specified in paragraph 1 of Article 436 of this Code.

14. In the cases provided for in subparagraphs 1) and 2) of part one of paragraph 13 of this article, the recipient of goods, works, services has the right to contact the supplier of these goods, works, services with a request to issue an invoice, and the supplier is obliged to fulfill such a requirement, taking into account provisions of this article, including in terms of indicating in the information about the recipient of goods, works, services the details of a legal entity through whose authorized representative the acquisition of goods, works, services is carried out, or an individual entrepreneur purchasing goods, works, services. Moreover, in the cases provided for in subparagraphs 3) and 4) of paragraph 13 of this article, an invoice is issued at the place of sale of goods, works, services.

In the case provided for in subparagraph 4) of part one of paragraph 13 of this article, the recipient of services has the right to request a document confirming the fact of travel of an individual, or an invoice to the supplier of such services, and the supplier is obliged to fulfill such a requirement, taking into account the provisions of this article, including in terms of indicating in the information about the recipient of the work, services, the details of the individual to whom the transportation service was provided.

15. Peculiarities of issuing invoices in certain cases are established by Articles 414 – 418 of this Code. Footnote. Article 412 as amended by the Law of the Republic of Kazakhstan dated 04/02/2019 No. 241-VI (shall be enforced from 01/01/2019).

Article 413. Deadlines for issuing invoices

1. The invoice is issued:

1) when selling electric and (or) thermal energy, water, gas, utilities, communication services, transportation services by rail, services for transporting passengers, luggage and cargo by air, services under a transport expedition agreement, services of a wagon operator (containers), services for the transportation of goods through the main pipeline system, with the exception of main gas pipelines, system services provided by the system operator, services for providing credit (loan, microcredit), subject to value added tax, banking operations, as well as when selling goods, works , services under contracts concluded for a period of one year or more, to persons specified in paragraph 1 of Article 436 of this Code - based on the results of the month in which goods were supplied, services were provided, no later than the 20th day of the month following the month for which such goods and services have a sales turnover date;

2) in the case of export of goods with placement under the customs export procedure, an invoice is issued no later than twenty calendar days after the date of the sales turnover;

3) when transferring property into financial leasing in terms of the accrued amount of remuneration - based on the results of the calendar quarter no later than the 20th day of the month following the quarter based on the results of which the invoice is issued;

3-1) when selling goods on the basis of documents of title confirming the provision of identified goods at the disposal of the buyer - no later than the 20th day of the month following the month on which the date of sale turnover for such goods falls;

4) in other cases - no earlier than the date of the sale turnover and no later than fifteen calendar days after such date.

2. In order to fulfill the requirements of paragraph 14 of Article 412 of this Code, an invoice is issued on the day or after the date of the turnover, but within the limitation period established by Article 48 of this Code.

3. A corrected invoice is issued if it is necessary to make changes and additions to a previously issued invoice.

4. The deadlines for issuing an additional invoice are established by Article 420 of this Code.

If the requirements of Article 197 of this Code are not met, an additional invoice is issued by the lessor no later than fifteen calendar days from the date of such a case. Footnote. Article 413 as amended by the Law of the Republic of Kazakhstan dated 04/02/2019 No. 241-VI (shall be enforced from 01/01/2019).

Article 414. Peculiarities of issuing invoices for the sale of printed publications and other media products

In the case of sales of periodicals or other media products, including those posted on an Internet resource in public telecommunications networks, an invoice is issued no later than fifteen calendar days after the date of sale.

The taxpayer has the right to issue an invoice earlier than the date of turnover for the entire sales turnover, the date of which falls within a calendar year. In this case, the invoice separately indicates the amount of sales turnover and the corresponding amount of value added tax attributable to each tax period included in such calendar year.

Article 415. Peculiarities of issuing invoices by forwarders

1. Issuance of invoices for the performance of work, provision of services under a transport forwarding agreement for the party that is the client under such an agreement is carried out by the forwarder.

The invoice is issued by the forwarder on the basis of invoices issued by carriers and other suppliers of work and services who are payers of value added tax.

If the carrier (supplier) is not a value added tax payer, the invoice is issued by the forwarder on the basis of a document confirming the cost of work and services.

2. The invoice issued by the forwarder indicates the taxable (non-taxable) turnover, taking into account the cost of work and services performed and provided by carriers and (or) suppliers under the transport expedition agreement:

who are payers of value added tax;

who are not payers of value added tax.

In order to fulfill the requirements of subparagraphs 2) and 3) of paragraph 5 of Article 412 of this Code, in the invoice issued by the forwarder, as details:

supplier – details of the forwarder are indicated;

recipient – details of the taxpayer who is the client under the transport forwarding agreement are indicated.

3. When carrying out activities under a transport expedition agreement, the freight forwarder draws up a tax register in accordance with Article 215 of this Code, disclosing information about carriers and (or) suppliers of work and services provided under such an agreement, as well as their cost.

4. An invoice issued in accordance with the specified requirements is the basis for offsetting the amount of value added tax by the party who is the client under the transport expedition agreement.

Article 416. Peculiarities of issuing invoices under contracts, the terms of which correspond to the terms of the commission agreement

When selling goods, performing work, or providing services on terms that comply with the terms of the commission agreement, if the principal and (or) the commission agent are payers of value added tax, the issuance of invoices to the buyer of goods, works, and services is carried out by the commission agent.

The amount of turnover for the sale of goods, works, services in the invoice issued by the commission agent is indicated based on the cost of goods, works, services at which the commission agent sells them to the buyer.

The invoice is issued by the commission agent taking into account the following data:

an invoice issued to the commission agent by the principal, who is a payer of value added tax. In this case, the amount of taxable (non-taxable) turnover indicated in the invoice issued to the commission agent by the principal is included in the taxable (non-taxable) turnover in the invoice issued by the commission agent to the buyer;

a document confirming the cost of goods, works, services, issued by a principal who is not a value added tax payer. In this case, the cost of goods, works, services indicated in such a document is included in the non-taxable turnover in the invoice issued by the commission agent to the buyer.

The amount of turnover in the invoice issued by the principal to the commission agent is indicated based on the cost of goods, works, services at which they were provided to the commission agent for the purpose of sale.

The amount of turnover in the invoice issued by the commission agent to the principal is indicated based on the amount of the commission agent's commission and the cost of work and services, which is the commission agent's turnover for the acquisition of work and services from a non-resident.

When the principal issues an invoice to the commission agent for the sale of goods, works, services on terms consistent with the terms of the commission agreement, in order to fulfill the requirements of subparagraphs 2) and 3) of paragraph 5 of Article 412 of this Code, as details:

supplier – details of the principal are indicated indicating the status “committee”;

recipient – details of the commission agent are indicated indicating the status “commission agent”.

When the commission agent issues an invoice to the recipient of goods, works, services in order to fulfill the requirements of subparagraphs 2) and 3) of paragraph 5 of Article 412 of this Code, the details of the commission agent are indicated as the details of the supplier, indicating the status “commission agent”.

When the commission agent transfers to the principal the goods purchased for the principal on the terms corresponding to the terms of the commission agreement, as well as when performing work or providing services by a third party for the principal under a transaction concluded by such a third party with the commission agent, the issuance of invoices to the principal is carried out by the commission agent.

The provisions of this paragraph apply if the commission agent and (or) the person from whom the commission agent purchases goods, works, services for the principal are payers of value added tax.

The amount of turnover for the sale of goods, works, services in the invoice issued by the commission agent is indicated taking into account the cost of goods, works, services purchased by the commission agent for the principal under the terms of the commission agreement.

The invoice is issued by the commission agent taking into account the following data:

an invoice issued to the commission agent by a third party who is a payer of value added tax. In this case, the amount of taxable (non-taxable) turnover indicated in the invoice issued by a third party to the commission agent is included in the taxable (non-taxable) turnover in the invoice issued by the commission agent to the principal;

a document confirming the cost of goods, works, services, issued by a third party who is not a value added tax payer. In this case, the cost of goods, works, services indicated in such a document is included in the non-taxable turnover in the invoice issued by the commission agent to the principal, except for the works, services that are the turnover of the commission agent for the acquisition of works, services from a non-resident;

a document confirming the cost of goods, works, services, which are the turnover of the commission agent for the acquisition of works, services from a non-resident.

The amount of the commission agent's commission and the cost of work, services, which are the commission agent's turnover for the acquisition of work, services from a non-resident, are indicated on separate lines in the invoice issued to the principal. Moreover, if the commission agent is not a payer of value added tax, the amount of remuneration is indicated with o.

When a commission agent issues an invoice to the principal for goods, works, and services purchased for the principal under the terms of a commission agreement in order to fulfill the requirements of subparagraphs 2) and 3) of paragraph 5 of Article 412 of this Code, as details:

supplier – details of the commission agent are indicated indicating the status “commission agent”;

recipient – details of the principal are indicated indicating the status “committee”.

When a third party, who is a supplier of goods, works, services, issues an invoice to a commission agent in order to fulfill the requirements of subparagraphs 2) and 3) of paragraph 5 of Article 412 of this Code, the details of the commission agent are indicated as the recipient's details.

Article 417. Peculiarities of issuing invoices for the sale (purchase) of goods, works, services carried out under joint activity agreements

1. In cases where the sale of goods, works, services is carried out by an attorney on behalf and (or) on behalf of the participant (participants) of the joint activity agreement:

1) the invoice is issued on behalf of one of the participants in the joint activity agreement or on behalf of the attorney, indicating in the line reserved for the supplier (seller), the details of the participant (participants) in the joint activity agreement;

2) when issuing invoices, the total amount of turnover is reflected, as well as the amount of turnover attributable to each of the participants in accordance with the terms of the joint activity agreement.

2. If an invoice is issued on paper, the original invoice is issued both to the buyer of goods, works and services, and to each of the parties to the joint activity agreement.

3. In cases where a participant (participants) in a joint activity agreement or an attorney purchases goods, work or services within the framework of such activity, the invoices received from the supplier (seller) must highlight:

1) details of the participant (participants) in the agreement on joint activity, depending on the number of participants in the joint activity or attorney;

2) the amount of the acquisition, including the amount of value added tax, attributable to each of the participants in the joint activity agreement.

4. In the case of issuing an invoice on paper, the number of original invoices issued must correspond to the number of participants in the agreement on joint activities for which goods, works or services are purchased.

5. The provisions of this article do not apply when selling (purchasing) goods, works, services by the operator in the cases provided for in paragraph 3 of Article 426 of this Code.

Article 418. Peculiarities of issuing invoices in individual cases

1. When selling (purchasing) goods, works, services by the operator in the cases provided for in paragraph 3 of Article 426 of this Code, an invoice is issued in accordance with the requirements of this chapter indicating the details of the operator as a supplier (buyer).

2. The issuance of an invoice to the buyer of goods, works, services sold on the terms corresponding to the agency agreement is carried out by the principal, and in the cases provided for in paragraph 2 of Article 374 of this Code, by the attorney in the manner prescribed by this section.

Information on ESF (electronic invoices) can be found here

Vote

(0)

J K
Hello, is it possible to issue an invoice without an individual entrepreneur’s stamp?
02/18/2020
Yes, an individual entrepreneur can do it without a seal

Alyona

DD, I issued an invoice and I really liked your online service, please tell me, we paid for the services of your service by bank transfer, how can we get an invoice form - closing documents.
06/01/2018
You receive closing documents, namely the deed and the invoice, automatically by mail and to the legal address specified in your details.

Yana

I want to download a sample invoice, is it possible? and preferably for free
05/22/2018
Register in your personal account and download a sample invoice, the first 3 days are free

Moldakimov Talgat

invoice
05/03/2018
Kozhakhmetova

Good evening, can you download an invoice for free?
04/14/2018
Nazyma Ermekovna

Hello, in your personal account there is a button for electronic invoices, when it is active. The fact is that we are an ESD LLP and are constantly state-owned.
We issue this invoice to the authorities. 04/14/2018
Implementation of this solution for electronic invoices is planned for the 3rd-4th quarter of 2020

Meleshko Sergey

Good afternoon
I really liked your service, I used to work on an invoice with a designer, because the documents that were constantly downloaded were in different formats. Thank you 04/12/2018
Kuzin Alexander Egorovich

How to download an invoice, I filled out all the fields and entered the details
04/12/2018
A sample invoice can be found by going to the printed form, there are green buttons on the right)

Kaplan Sergey

Guys, online accounting is great!!!
The question is that the invoice is generated simply and conveniently, this is good, tell me, will it be possible to generate an electronic invoice? half of Kazakhstan, we would be delighted with ecstasy)) 04/05/2018
We hope to resolve this issue by the end of the year, eh. VAT users need an invoice, and we plan to introduce VAT in January 2020

Alekseev Sergey Anatolievich

I downloaded and sent the invoice, thank you….
everything is super, no hemorrhoids)) 04/02/2018
Bekhoven Sasha

Is it possible to download an invoice in your service, and is it free or do I have to pay?
04/02/2018
until May 1 free, use

Mayra Abisheva

I didn’t understand how to generate an invoice, I went to register, where to enter the name, I have services.
and what about the invoice? 04/02/2018
Karaseva Elena

I downloaded the invoice form, but I have a question, is it necessary to issue an invoice when selling in cash?
04/02/2018
You issue an invoice if you are selling to a company; if for cash, you also need to provide a receipt and an invoice.

Kopenova Mayra

Sample invoice 2020 is different from sample invoice 2017
04/01/2018
Tabakova Aleftina

Cool service for issuing invoices, I used to struggle with looking for an invoice form, but when you download an invoice from someone, the fields float, but here everything is easy and simple.
Especially those who have experience in 1C, then in my opinion the child will understand 04/01/2018
Gumyrkin Alexey

Guys, thank you, it’s a great idea.. I made the invoice quickly, I was surprised, everything is simple and clear.. I sit in 1C accounting for hours to write out the invoice
03/31/2018
Alybaev Zhyrgal

how to send an invoice by email, and I want a stamp and a signature, I went to the documents and attached it, but it turns out dark and looks ugly on the invoice, but in your picture it looks different, what am I doing wrong, explain
03/31/2018
So that everything is there beautifully and correctly on your invoice document and other primary documents.. you need to make the seal and signature transparent and in PNG format

Iliev Zaur

Do I need to indicate the power of attorney number on the invoice?
and another question, in your service you can start issuing an invoice immediately from number 11, it will automatically continue to put 12,13, etc. I just wrote out an invoice before on 03/24/2018
The power of attorney number on the invoice must be indicated, put it by number the number you need and then the system will automatically start setting

Saltanatova Zaure

and how to download the invoice, I sent it by email, but did not download it, tell me how to download the invoice
03/23/2018
in printed form you see the invoice, there is a download invoice button at the bottom)

Aliya I

Please, tell me I need to issue an invoice to Russia, tell me, do I need any notes on the invoice of the Republic of Kazakhstan?
03/23/2018
no notes on the invoice are not needed

Mametova maral

Is the invoice form 2020 different from the invoice form 2020 in your service?
I need to issue an invoice using the old date : 03/23/2018
Good afternoon, the 2020 invoice form is no different from the 2018 invoice form) there have been no changes

Brusentsova Natalya Alekseevna

I generated an invoice, please tell me how to make sure that the invoice is automatically stamped and signed, like in an invoice?
Is it possible to send a sample invoice by email? 03/23/2018
Good afternoon, as soon as the invoice is generated and in printed form, there is a stamp and signature button on the right, click and you will see your stamp and signature on the invoice form. If, of course, you previously entered a stamp and signature in your details.

Babenets Olga

Tell me, is the invoice generated automatically?
That is, for an invoice, do I need to enter details? 03/23/2018
Good afternoon, you enter the details into the service once, then to generate, for example, an invoice form, you just need to enter the counterparty to whom you are issuing the product or service, and then you can either download the invoice or jnghfdbnm from your account directly to email

Adjustment rules

Both copies are subject to changes - both those belonging to the seller and those intended for the buyer.
Corrections must be endorsed by the head of the selling organization and certified with his seal (the signature of the chief accountant is not required). Instead of the director, an authorized person can sign, indicating his full name and position, and also mark that the signature is “for the head of the organization.”
Be sure to date the corrections.
Incorrect data must be crossed out, the correct data must be written in the free field, and “corrected” must be indicated next to it, and which indicators should be added to which and in which column.

IMPORTANT INFORMATION! If there are too many errors and correction is difficult, it is easier to reissue the damaged document. This does not contradict the law, since the Tax Code of the Russian Federation does not directly prohibit replacing a defective invoice with a new document. But sometimes such a right will have to be defended in court.

Bottom of the Invoice (footer)

The lower part contains the signatures of the responsible persons:

Head of the organization or other authorized person - the full name is indicated and the signature of the head of the organization or other authorized person is affixed.
Chief accountant or other authorized person - the full name and signature of the chief accountant or other authorized person is indicated.
Individual entrepreneur - the full name and signature of the individual entrepreneur are indicated, and the details of the certificate of state registration of the individual entrepreneur are indicated.

In organizations, in addition to the manager and chief accountant, a “other” authorized person can sign, but only with a valid intra-organizational order with the right to sign accounting documents.

An individual entrepreneur signs only one column, Individual Entrepreneur .

Actions of the invoice recipient

If a corrected invoice was sent to the buyer, he must change the data in the purchase book, because the parameters of the defective invoice or erroneous data were indicated there. To do this, the buyer needs to use an additional sheet from the Book, only to match the tax period of the purchase. On this sheet, you need to make a record of the cancellation of a specific invoice and calculate the amount of purchases made before this invoice, thus determining the amount corresponding to the canceled invoice.

The buyer has the right to exercise the legal possibility of deducting VAT not only in the tax period when he made the purchase: it is only important that the document is registered on time.

Sample of filling out an invoice

Drawing up a standard invoice is not the most complicated procedure, however, it may raise some questions for beginning professionals.

At the beginning of the document, the invoice number and the date it was filled out are written.

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.

Next, indicate the details of the company that is a supplier of goods or services: write its full name, legal address (with postal code), Taxpayer Identification Number (TIN), KPP (all this information must correspond to the constituent papers of the enterprise).
Shipper and consignee information is then included.

These lines should be filled out only when it comes to the sale of inventory items (i.e., when providing services or performing work, you need to put a dash in them). When we are talking specifically about purchase and sale, then if the consignor is the seller of the goods, then you can either duplicate the address completely, or briefly indicate this with two words “same”. But the address of the consignee must be indicated in full, including the zip code, office or warehouse number and telephone number.

Next, provide a link to the payment document (its number and date) and enter information about the buyer: everything is similar to how the lines about the seller were filled out.
After this, data is entered on the currency that is used in monetary settlements between the parties to the agreement (in writing and in the form of a code according to the All-Russian Currency Classifier (OKV)).

The ruble is coded with the numbers 643.

The next part of the document contains a table that includes the main indicators of the transaction.

The first column contains the name of the object of the contract (as it appears in the contract itself).
In the second, if necessary, the product code according to the All-Russian Classifier of Units of Measurement (OKEI), symbol (pieces, liters, kilograms, etc.).
Column number three indicates the total quantity or volume of goods/services/work, then the price per unit of measurement.
Columns from five to nine are mandatory: the cost with and without tax, the amount of tax (which, as you know, can be 0%, 10%, 18%), as well as the final price with tax are entered here. Companies operating without VAT can mark this in the required box.
The tenth and eleventh columns are for foreign goods. 10 and 10a include information about the country of origin of the goods (in the form of an OKSM code) and a short verbal designation); the last column contains the number of the customs declaration, if any.

At the end, the invoice is signed by the head of the company (director or general director), as well as the chief accountant . If this is the same person, the signature should be duplicated.

Who should prepare invoices for services?

Drawing up an invoice for services, if the taxpayer works with VAT, is the same necessity as when selling goods or performing work. Accordingly, this obligation is valid:

for individual entrepreneurs and organizations that operate on the general taxation system (if the service they sell does not fall under the exceptions established by the provisions of paragraph 2 of Article 149 of the Tax Code of the Russian Federation);
Individual entrepreneurs and organizations that partially work on the SOS, combining this regime with UTII (for types of activities falling under the SOS).

Taxpayers working under the simplified tax system, UTII, and patent system are generally exempt from paying VAT. But there are a number of situations that predetermine the possibility of occurrence and they have an obligation to pay tax.

Read more about such situations in the articles:

“VAT under the simplified tax system: in what cases to pay and how to take into account the tax in 2020 - 2020?”;
“What transactions on UTII require VAT to be paid?”.

Organizations and individual entrepreneurs who are VAT payers will need to draw up invoices for services when they provide services:

VAT payer;
to a VAT defaulter, unless a written agreement has been drawn up with him to waive the use of invoices.

Invoices drawn up for services are subject to the principles of their application and design rules common to such documents. However, they have a number of peculiarities in filling.

Invoice from January 1, 2020: form, sample filling