Sample invoice for goods. Invoice for services

Drawing up an invoice when making sales transactions or providing services is necessary to account for VAT, since it is this document that reflects the amount of tax on the goods sold, which gives rise to grounds for making a deduction.

At the same time, the invoice is not a primary document and does not confirm the fact of transfer of goods, but acts only as an accompanying document when completing a transaction.

When is it necessary to register it?

All suppliers and buyers who are payers of value added tax, keep strict records issued and received invoices and register them in a special journal. In addition, when selling goods, the supplier registers the issued document in , and the buyer enters it in the purchase book. Based on these records, the tax is filled out and paid at the end of the reporting period.

What is an invoice is discussed in the following video:

Invoice you don't have to register, if the organization is not a VAT payer, but in this case the written consent of both parties is implied that confirmation of VAT paid in the cost of the goods is not required.

However, if an organization is not a tax payer, but acts as an intermediary or tax agent in a transaction with third parties, then it is still required to issue an invoice.

Deadlines The time period established by law for issuing an invoice is five days from the date of shipment of goods or provision of services. If she checks out for an advance payment, then within five days from the date of receipt of the advance.

The completed form is signed by the head of the organization and the chief accountant. If it does not provide for the position of an accountant, then a second signature is not required. In cases where a document is drawn up in electronic form, it is signed using an electronic digital signature only by the manager. In this case, there is no field for a second signature.

Sample of filling out an invoice

When it is necessary to prepare this document is described in this video lesson:

Legislative regulation

Since the invoice relates to strictly regulated forms of documents, the law provides for a special form of the form and rules for filling it out.

The basic requirements for filling it out are listed in Art. 169 of the Tax Code of the Russian Federation. The rules for filling out and requirements for registration are regulated by Government Decree No. 1137 of December 26, 2011, which was amended and supplemented in 2014 and 2017. The standard form of the form is provided in Appendix 1 to PP 1137.

The rules for maintaining a journal of received and issued invoices, as well as a purchase book and a sales book are regulated by Government Decree No. 914 of December 2, 2000. In addition, when resolving controversial issues regarding filling out rules, you can be guided by explanatory letters of the Ministry of Taxation and judicial practice on this issue.

If you have not yet registered an organization, then easiest way This can be done using online services that will help you generate all the necessary documents for free: If you already have an organization and you are thinking about how to simplify and automate accounting and reporting, then the following online services will come to the rescue and will completely replace an accountant at your enterprise and will save a lot of money and time. All reporting is generated automatically, signed electronically and sent automatically online. It is ideal for individual entrepreneurs or LLCs on the simplified tax system, UTII, PSN, TS, OSNO.
Everything happens in a few clicks, without queues and stress. Try it and you will be surprised how easy it has become!

Procedure and rules of registration

Filling out the invoice form can be roughly divided into two parts– filling out the header of the document and entering data directly into the table.

A cap includes the document number and information about the parties to the transaction and consists of the following fields:

• 1 – Document Number. Assigned in order of continuous numbering in accordance with the adopted accounting policies. Consecutive numbering is usually used, but reservation of numbers is acceptable. The main task in this case is to prevent the existence of documents with duplicate numbers.
• 1a – intended to indicate source document number, to which changes are made. It is used only when issuing a correction invoice; in other cases it is not filled in.
• 2 – seller's name. It is acceptable to indicate both the full and abbreviated form of the name of the organization.
• 2a – legal address the seller specified in the constituent documents.
• 2b – and checkpoint(if available) seller.
• 3 – shipper and his address. If a separate division is not involved and the address coincides with the address of the seller, it is acceptable to write “aka”. Otherwise, the address of the department is indicated.
• 4 – consignee and his address.
• 5 – payment document number, on the basis of which funds are transferred.
• 6 – buyer's name(full or abbreviated).
• 6a – buyer's address.
• 6b – INN and checkpoint of the buyer.
• 7 – name transaction currency and its international code.

When liberation from obligations to pay tax or reflect in the invoice goods subject to VAT at a rate of 0%, in columns 7 and 8 you must indicate “Without VAT”.

It should be remembered that for advance payments an invoice is also issued, even in cases where the goods will be shipped in the same reporting period and, accordingly, the right to receive a deduction will appear. The registration procedure for advance payments is exactly the same; the document is assigned a number in accordance with the accepted numbering order and registered in the purchase book. Information about the consignee, consignor, cost and quantity of goods in this case is not filled in.

Making corrections to a document

When error detection in the invoice, it is necessary to correct it by issuing another document form, corrective or adjustment, depending on the type of error.

If the error does not imply a change in the essence of the original transaction, but is arithmetic, technical or spelling, then a corrective invoice is issued, in column 1a the number and date of the original document to which the changes are made are entered.

If technically the original document is drawn up correctly, but after its issuance a decision was made to change the original terms of the transaction, mainly the price, a adjustment invoice, for which a separate form is provided. When drawing up such a document, confirmation of the consent of both parties to the changes made will be required.

The following video material is devoted to the rules for filling out an adjustment invoice in 1C:

Use of invoices by individual entrepreneurs

The peculiarity of filling out the form for an individual entrepreneur is necessity indicate the number of the certificate of state registration of business activity. The second signature provided for is not required in this case if the entrepreneur works alone and does not have an accountant on staff.

Some difficulties may arise if it is necessary to prepare documents on the basis of, for example, when organizing work in another region, where the entrepreneur does not have the opportunity to personally sign. In this case, confirmation of his identity is required by indicating the registration number, but the authorized representative does not have the right to do this on his behalf. On this basis, the tax office often refuses to accept such documents. In such cases, it is most reliable to use an electronic signature instead of a personal signature, so as not to resort to the mediation of a trusted person when issuing invoices.

Nuances of registration by separate divisions of an enterprise

There are also some peculiarities in filling out the form. separate units. Since, according to tax legislation, the division is not an independent taxpayer, the head office centrally pays it to the tax authority at the place of its registration. To do this, a single sequential numbering of invoices for the entire organization, including its separate divisions, must be ensured. Therefore, a unified numbering method must be organized, enshrined in the accounting policy. In this case, the department can highlight its numbers by adding its office number to the document serial number via a slash (/).

For the same reason, the name of the head office must be listed as the seller, but the shipper in this case will be the division. All details required to be indicated in the document will also belong to the head department, with the exception of the checkpoint, since its department can indicate its own.

All business entities that are VAT payers, when carrying out their activities, must use such a document as an invoice in a legally approved format.

On our website you can not only find a sample of such a form, but also learn how to fill it out quickly and correctly. This is what this article is about.

At the bottom of the page there is a button, by clicking on which the reader can download the 2018 invoice form and a sample of filling out this document for free.

Invoice 2018: why is it needed and what are the features?

The 2018 invoice is required to be completed by VAT payers. If an entrepreneur works using the simplified tax system, this document is not required. An exception is the import of goods into the territory of the Russian Federation and the role of a tax agent. The invoice is filled out by the seller of material and technical assets (service provider, performer of work). Based on this document, VAT is reimbursed or deducted.

Until January 24, 2012, the use of the document was regulated by Decree of the Government of the Russian Federation No. 914 of December 2, 2000. Now the Government of the Russian Federation Decree of December 26, 2011 No. 1137 as amended is in force. dated 08/19/2017. In addition, the Tax Code of the Russian Federation (Article 169) obliges participants in transactions subject to VAT to keep logs of received and issued invoices, and on their basis - books of purchases and sales.

The new form has a number of significant additions compared to the old form. An important new line “Correction” has appeared in the document, which allows you to fix and correct errors discovered in the original version.

When filling out the “Seller” line, you can now indicate only one name (either full or short), at the discretion of the document originator, but in accordance with its constituent documents.

In July 2017, a number of changes and additions were made to the form:

• the line “8” was added after the line name of the currency. In this line you should enter the identifier of the government contract/agreement, if available;
• The product type code is highlighted in a separate line “1a”. Until July 2017, the product type code was written in the same column with the product name;
• in column “11” - the number of the customs declaration, the word “registration” has been added. This is done to clarify which customs declaration number needs to be reflected on the invoice. The registration number, in contrast to the serial number, is determined by the customs authority;
• in the section for signatures, wording was added for individual entrepreneurs - “or other authorized person.” Such clarification was necessary, since citizens for whom the individual entrepreneur has issued a notarized power of attorney can sign for an individual entrepreneur.

After downloading a free sample invoice for 2018, pay attention to the line “Currency: name, code”. It will need to be filled out even in a situation of cashless payments. The data in this section must be entered on the basis of the All-Russian Classifier of Currencies. Amounts are not rounded, they are entered taking into account cents, eurocents, kopecks.

Some adjustments have also been made to the tabular part of the form. The column “Units of measurement” was divided into columns “Code” and “Symbol”. When entering your data there, you must first check with the All-Russian Classifier of Units of Measurement. If these indicators are missing, dashes are placed in the column.

"Country of origin". This column is also now divided in two. The Code and Short Name columns are filled in if there are imported products; in this case, the “interlinear” data becomes the data of the All-Russian Classifier of Countries of the World.

How to fill out the form

We start with the “Invoice No.” field. The serial number of the document is entered into it. Although the number must be assigned in chronological order, an error in numbering will not result in a penalty. The new rules allow partnerships and trustees, as well as separate divisions, to supplement the main number with their index by adding a dividing line.

• line 2 - enter the full or abbreviated name of the seller for an LLC, last name, first name, patronymic for an individual entrepreneur. The data must correspond to the official registration documents;
• line 2a - is intended to indicate the seller’s address. The address is indicated according to the data contained in the Unified State Register of Legal Entities or the Unified State Register of Individual Entrepreneurs;
• line 2b - contains information about the taxpayer-seller identification number (TIN) and the reason code for registration of the taxpayer-seller (KPP);
• line 3 - filled in if the seller and the shipper are different persons. In this case, indicate their name for an LLC or last name, first name, patronymic for an individual entrepreneur. If the seller and the shipper are the same person, it is written - “same”. If an invoice is issued for work or services performed, then a dash is placed in line 3;
• line 4 - it must be filled out if the previous line 3 is filled in. In this case, the address of the shipper is recorded in it in accordance with the Unified State Register of Legal Entities or the Unified State Register of Individual Entrepreneurs;
• line 5 - if 100% payment has been made for the transaction, then the details (number and date of preparation) of the payment and settlement document are indicated. If an advance payment was made against future supplies of goods or services, a dash is placed in this line;
• in lines 6, 6a and 6b information about the buyer (customer) is entered similarly to lines 2, 2a, 2b;
• line 7 - name of the currency and its digital code in accordance with the All-Russian Classifier of Currencies. For non-cash forms of payment, line 7 is filled out in the same way;
• line 8 - if the transaction is carried out on the basis of a government contract, then the identifier of this contract is indicated.

The procedure for filling out the tabular part

The remaining columns required to be filled out are included in the tabular section:

• Name of goods supplied (or already shipped), description of work (services) performed or property rights transferred;
• Having downloaded the 2018 invoice form for free, we enter units of measurement into it (including their symbols and codes), focusing on sections 1 and 2 of the All-Russian Classifier of Units of Measurement. If there are no such indicators, put a dash;
• Quantity (volume) of goods (work, services) supplied, property rights transferred; If this data is missing, put a dash;
• Price (tariff) per unit of measurement, if any. It is entered in accordance with the agreement or contract, taking into account VAT or without it, depending on the value selected in the “VAT calculation” field;
• The amount, that is, the total cost of the entire quantity (volume) of goods (work, services), property rights, is calculated automatically. Both the price category and the total cost category (below) are indicated in the currency selected and recorded in the “Document Currency” field of the main part of the invoice;
• The code and short name of the country are required to be entered only if the document deals with goods of foreign origin. The values ​​are easy to find in the All-Russian Classifier of Countries of the World.
• The state customs declaration number (GTD No.) will be required for goods manufactured outside the Russian Federation.

Signatures, seals, alternative

The 2018 invoice is issued in two copies. One (in paper form) is presented to the buyer, the other remains with the seller. The document is signed by the head and chief accountant of the organization or another person with these powers. If the party to the transaction is an individual entrepreneur, then the details of the certificate of state registration of this individual entrepreneur will also be required. In the case of an electronic version of the document, the signature will be digital.

The form of the invoice used in calculations of value added tax and the rules for filling it out are established by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137.
From October 1, 2017 invoice form supplemented with the line “Product type code”. Companies that supply goods to the countries of the Eurasian Economic Union - Armenia, Belarus, Kazakhstan and Kyrgyzstan - must fill out this line.
IN new invoice form Since October 1, 2017, changes have appeared in the filling. You now need to indicate the addresses of the seller and buyer in accordance with the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs. In addition, for imported goods, it is not the serial number, but the registration number of the customs declaration. All changes are described in detail in Decree of the Government of the Russian Federation dated August 19, 2017 No. 981.

The procedure for filling out the new invoice form 2018-2019 on our website

In the “Invoice No.” field Enter the invoice serial number. Our service supports auto-numbering, but we can also enter this value manually. Separate divisions, as well as partnerships and trustees, may supplement the main invoice number with their index through a separator line. In the “from” field, indicate the date the document was compiled; you can use the built-in calendar by selecting the required date.

In the "Corrections" field select the required value. When filling out the invoice for the first time, you should leave the default value “not entered”; in this case, a dash will be automatically added in the “Correction” line in the finished document. When you select the “Made” value, the “Correction No.” and “from” fields will appear, in which you need to indicate the serial number of the correction made to the invoice and the date this correction was made.

In the “For advance payment” field you must select the value “yes” if an invoice is being drawn up for an advance payment, i.e. upon receipt of payment, partial payment for upcoming deliveries of goods (performance of work, provision of services), transfer of property rights. In this case, in the printed form of the invoice, dashes will be automatically added in the lines “Consignor and his address” and “Consignee and his address”, as well as in columns 2-6, 10-11 of the tabular part of the document. If the invoice is issued together with closing documents upon shipment of goods, performance of work, provision of services, then this field should be left with the default value of “no”.

In the “Document currency” field select the name of the currency, which is the same for all goods (works, services), property rights listed in the invoice, including for non-cash forms of payment. Its name and digital code will be reflected in the document in accordance with the All-Russian Classifier of Currencies. If the currency you need is not in the list, you can enter its name and code manually by selecting “Other”.

In the rows of the table “To the payment document” All numbers and dates of settlement and payment documents for which funds were received as of the date of drawing up the invoice in payment for the goods, works, and services listed therein are sequentially entered.

In the "Seller Information" section you must select the value “Organization” if the invoice is prepared by a legal entity, or “Individual Entrepreneur”. In the first case, you must fill in the fields with the following details: short or full name of the organization to choose from, detailed address in accordance with the Unified State Register of Legal Entities (index, city, street, house, office), INN, KPP, full name of the manager or authorized person, full name of the chief accountant (you can indicate full surname and initials). In the second case, in the fields you need to indicate the full name of the entrepreneur, the address from the Unified State Register of Individual Entrepreneurs (zip code, city, street, house, apartment), TIN and details of the state registration certificate.

In the "Consignor" section if the seller and the shipper are the same person, you need to select the value “Same” (the printed form will reflect “same”); when drawing up an invoice for work performed (services rendered), property rights must be checked in the “Do not indicate” box (a dash will be placed in the printed form); if the seller and the shipper are not the same person, you need to select the value “Third Party Organization” - for this case, you must enter the full or abbreviated name of the shipper organization in accordance with the constituent documents and its postal address in the appropriate fields.

In the "Buyer Information" section in the “Name” field you need to indicate the full or abbreviated name of the buyer, in the “Address” field - a detailed address in accordance with the Unified State Register of Legal Entities or the Unified State Register of Individual Entrepreneurs, in the "TIN" and "KPP" fields - the individual number of the taxpayer-buyer and his reason for registration code respectively. Individual entrepreneurs do not fill out the “Checkpoint” field.

In the field “Government ID” contract" the number assigned to the state is indicated. contract or agreement (agreement). The number of identifier characters can be different: 20 digits for treasury support of a contract, 25 digits for a defense order. If the contract is normal, then the field is not filled in.

In the "Consignee" section if the buyer and the consignee are the same person, you should select the value “Same” - the necessary lines in the printed form will be filled in with information about the buyer; when drawing up an invoice for work performed (services rendered), property rights should be selected as “Do not indicate” - in this case a dash will be placed in the printed form; if the consignee and the buyer are different companies, you must select the “Third Party Organization” value - in this case, you must enter the full or abbreviated name of the consignee in accordance with the constituent documents and his postal address in the appropriate fields.

In the "VAT" section In the “VAT calculation” field, you must check the box in one of the values. Having chosen the “In total” calculation option, in the tabular part of the form in the “Unit price” column, you should indicate the price, which already includes VAT; “Above” and “Do not take into account” - the price is indicated without VAT. For the cases “In total” and “On top”, VAT will be calculated automatically. In the "VAT rate" field in the drop-down menu you need to select "20%" (until 01/01/2019 - "18%"), "10%" or "Without VAT" depending on your taxation system and the nature of the transaction.

In the tabular part you need to fill in the columns sequentially:

- Name- name of the goods supplied (shipped) (description of work performed, services rendered), transferred property rights;

- Commodity Nomenclature of Foreign Economic Activity (Product Type Code)- filled out by companies that supply goods to the EAEU countries - Belarus, Armenia, Kazakhstan, Kyrgyzstan. The product type code is indicated in accordance with the unified Commodity Nomenclature for Foreign Economic Activity of the EAEU. If the company does not provide such supplies, this field does not need to be filled in.

- Units of measurement (code and symbol)- selected in accordance with sections 1 and 2 OKEI of the All-Russian Classifier of Units of Measurement (OKEI); if there are no indicators, it is not filled in - a dash will be placed in the printed form;

- Quantity- the quantity or volume of goods supplied (shipped) according to the invoice (work performed, services rendered), transferred property rights based on the accepted units of measurement; if there are no indicators, it is not filled in - a dash will be placed in the printed form;

- Unit price- price (tariff) per unit of measurement (if it is possible to indicate it) under the agreement (contract). Indicated with or without VAT, depending on the value selected in the “VAT calculation” field; if there are no indicators, it is not filled in - a dash will be placed in the printed form;

- Sum- the cost of the entire quantity (volume) of goods supplied (shipped) according to the invoice (work performed, services rendered), transferred property rights - is calculated automatically;

- Country (code and short name)- filled out in relation to goods whose country of origin is not the Russian Federation, selected in accordance with the All-Russian Classifier of Countries of the World;

- CCD No. (registration number of the state customs declaration)- filled in for goods whose country of origin is not the Russian Federation.

Cost indicators are indicated in the currency declared in the “Document Currency” field, and the data does not need to be rounded using kopecks, cents, etc.

The first copy of the invoice, drawn up on paper, is issued to the buyer, the second copy remains with the seller.

In invoices drawn up from the date of entry into force of Decree of the Government of the Russian Federation of December 26, 2011 No. 1137 on paper or in electronic form, corrections are made by the seller (including in the presence of notifications drawn up by buyers about clarification of the invoice in electronic form) by preparing new copies of invoices. In the new copy of the invoice, it is not allowed to change the indicators specified in the fields “Invoice No., from” of the invoice compiled before corrections were made to it, and the field “Correction No., from” is filled in, where the serial number of the correction and the date are indicated corrections.

Errors in invoices that do not prevent tax authorities from identifying the seller, buyer of goods (work, services), property rights, the name of goods (work, services), property rights, their value, as well as the tax rate and tax amount when conducting a tax audit, presented to the buyer are not grounds for refusal to accept tax amounts for deduction (clause 2 of Article 169 of the Tax Code of the Russian Federation as amended by Federal Law No. 245-FZ of July 19, 2011)

The invoice is signed by the head and chief accountant of the organization or other duly authorized persons or an individual entrepreneur indicating the details of the state registration certificate of this individual entrepreneur.

When delivering a completed service subject to VAT to the customer, the contractor is obliged to prepare an invoice in the form established by Resolution 1137. This Resolution was prepared by the Government of the Russian Federation and contains standard invoice forms (initial and adjustment), as well as registers intended for their accounting.

Why do the contractor and the customer need an invoice?

The invoice is necessary for both parties, so the contractor issues it in two copies with the same content.

The contractor enters the prepared document into the Sales Book using a registration entry, during which the details and indicators are transferred from the sales register to the columns of the Book. In the future, this information will be useful when preparing a VAT return and calculating the final amount of added tax to be transferred for the quarter.

For the customer, the invoice is more important if, of course, he is the payer of the added tax. Based on the s/f received from the contractor, the customer sends the amount of additional tax indicated in a separate column for deduction. Information from the received document is entered into the Purchase Book and is subsequently taken into account when calculating the final amount of VAT payable, reducing the added tax accrued on sales.

When should an invoice for services be issued?

At the initial stage of forming a relationship, the customer and the contractor sign a service agreement that defines the terms of the transaction. Upon provision of the service, the contractor reports to the customer by submitting a certificate of service provision.

The obligation to transfer an invoice for services performed must be fulfilled by the customer no later than the 5th day from the date of signing the act by the parties. Days are calculated in calendar days. Violation of this deadline is not permissible, and the date of the issued s/f may fall on any of the days of the allotted period.

An example of determining the deadline for issuing a s/f

It is not recommended to issue an invoice before signing the certificate of services rendered. If the s/f date is earlier than the date of the signed act, the tax office may consider this unlawful. At the same time, judicial practice shows that legal disputes of this kind are resolved in favor of the payer, and the invoice is recognized as correct and confirming the right to a tax deduction.

If the service agreement does not provide for the execution of acts in connection with the long-term provision of services, for example, rent or security, then the invoice must be transferred to the customer within 5 days after the end of the quarter or month in which this service was provided.

Method of transferring the invoice to the contractor

Russian legislation allows you to draw up a s/f in electronic or paper form.

The electronic form is available when both parties to the contractual relationship are connected to the Operator providing services of this kind. The contractor and the customer must have the necessary technical equipment for the electronic transmission and acceptance of documents via TCS. The parties need to have an enhanced qualified electronic signature to certify documents. In addition, the parties need to draw up and sign a written agreement that the exchange of invoices will be carried out electronically. If all these conditions are met, then invoices can be transmitted electronically. They can also be corrected and adjusted through TKS, which is much faster and more convenient.

The paper form is available to everyone. If the parties use paper exchange of documents, then the contractor must prepare an invoice in two copies. The first one, signed by the chief accountant and manager, will be handed over to the customer for use in refunding the tax. The second will be registered in the performer's Sales Book and sent for storage.

Sample of filling out an invoice for services

For registration, you should use the form from Resolution No. 1137 of December 26, 2011.

In general, the procedure for filling out the fields of an invoice for services provided is similar to the case of shipment of goods, however, there are some peculiarities in the design of individual lines and columns.

Filling out s/f lines for services

Filling out table columns

Invoice for advance payment for services

When receiving an advance amount from the customer for services that will be provided as payment, the contractor must, within five days, fill out a s/f in which the following fields are not filled in:

• Lines 3 and 4, where the details of the shipper and consignee are indicated;
• 2, 2a, 3, 4 columns - information about the unit of measurement, its price and quantity;
• 5 gr. – cost without tax;
• 6 gr. – the amount of excise tax;
• 10, 10a and 11 – information about imported goods.

These fields should not be left empty; they must be filled in with dashes. The absence of dashes will not result in non-acceptance of the tax invoice, but in such a situation it is possible that incorrect data may be entered illegally into empty fields.

In column 6, it is better to write “without excise tax” instead of a dash.

In what cases can the Federal Tax Service refuse a deduction?

When receiving an invoice from the contractor, the customer should check the presence of all required details and the accuracy of their reflection.

The absence or incorrect indication of some details in the s/f may result in the tax authorities refusing a deduction.

For example, errors in writing the TIN and KPP of the parties are grounds for non-acceptance of the s/f.

Also a serious mistake would be the incorrect spelling of the payment currency or its code.

A tax refund will be refused if it is impossible to accurately identify the services declared by the contractor. Services must not only be named, there must be an indication of a document defining the procedure for providing, performing or delivering these services. The detail must be sufficient to correctly determine the type of services and their nature.

Examples of wording for service names:

• repair work according to act No. 12 dated 09/01/2016;
• accounting support services under agreement No. 1 dated 02/01/2016;
• services for marketing research of the building materials market for April – June 2016.

In order for the buyer to be able to deduct VAT in the manner prescribed by Chapter. 21 of the Tax Code of the Russian Federation, he needs to have an invoice (clause 1 of Article 169 of the Tax Code of the Russian Federation). We will tell you about the invoice form in 2019 in our consultation, and also provide a sample of how to fill it out.

Invoice: sample

The form of the invoice, as well as the procedure for filling it out, were approved by Government Decree No. 1137 dated December 26, 2011 (clause 8 of Article 169 of the Tax Code of the Russian Federation).

The latest changes to the form were made in 2017.

From July 1, 2017, the invoice form was supplemented with the requisite “Identifier of the state contract, agreement (agreement)” (Government Decree No. 625 dated May 25, 2017). On line 8 of the invoice, you must indicate the identifier of the state contract for the supply of goods (performance of work, provision of services), agreement (agreement) on the provision of subsidies from the federal budget to a legal entity, budget investments, contributions to the authorized capital. In the absence of such information, a dash is entered in line 8.

And from October 1, 2017, the invoice form is used (Government Decree No. 981 dated August 19, 2017), which involves both adjusting the names of line 8 and column 11 of the invoice, and adding a new column 1a to the form. In addition, lines 2a and 6a must be indicated as they are listed in the Unified State Register of Legal Entities (USRIP).

Column 1a “Product type code” indicates the product type code in accordance with the EAEU Commodity Nomenclature for Foreign Economic Activity. The data is indicated for goods exported outside the territory of the Russian Federation to the territory of a member state of the EAEU. If there is no information in column 1a, a dash is placed.

Column 11 of the invoice is called “Registration number of the customs declaration”. This column is filled in for goods whose country of origin is not the Russian Federation, or for goods released in accordance with the customs procedure for release for domestic consumption upon completion of the customs procedure for the free customs zone on the territory of the Special Economic Zone in the Kaliningrad Region. We talked in more detail about the format in which to indicate the customs declaration number on the invoice in our separate article.

Below is the invoice form valid from 10/01/2017.

Invoice: Excel form

Please note that drawing up an invoice in the approved form is mandatory. The exclusion of any columns or lines is not allowed (Letter of the Ministry of Finance dated 09/08/2017 No. 03-07-09/57881). This means that, for example, using an invoice without line 8 or column 1a is risky.

Invoice: sample filling

The procedure for filling out an invoice, other than the small adjustments mentioned above, has not changed significantly recently. The rules for filling out an invoice are given in Appendix No. 1 to Government Decree No. 1137 dated December 26, 2011.