Excel invoice form. Invoice, sample invoice form

An invoice is a document of a strictly regulated form, because it is one of the types of tax documents, as well as one of the primary accounting documents. If you look at the content, an invoice is an account that defines the contractual obligations between the debtor and the creditor, containing information about the amount of funds, and, of course, accounting information. All VAT (value added tax) payers are required to issue an invoice, because this document fulfills its only, but important purpose: it is the basis for accepting the presented amounts of value added tax for deduction.

The document must be drawn up in two copies, one given to the buyer, the other to the seller, and must be issued no later than five days from the date of shipment of the goods (performance of work or provision of services).

You are not required to issue invoices:

organizations that are not VAT payers;
organizations (individual entrepreneurs) performing work and providing paid services directly to the population in cash, if the seller has issued the buyer with another strict reporting form;
taxpayers for transactions involving the sale of securities (except for brokerage and intermediary services) exempt from taxation;
banks for operations, insurance organizations for operations and non-state pension funds for operations, exempt from taxation.

All other legal entities are required to prepare invoices:

on transactions subject to taxation;
for transactions exempt from taxation in accordance with Article 149 of the Tax Code of the Russian Federation;
exempted from fulfilling the duties of VAT payers in accordance with Article 145 of the Tax Code of the Russian Federation.

A number of industries have their own accounting and calculation features when providing services or shipping goods, for example, long-term deliveries to the same buyer. These industries include:

continuous supply of goods and provision of transportation services to the same buyers of electricity, oil, gas;
telecommunication services, banking services;
sale of bread and bakery products, perishable food products, etc.

In this case, it is allowed to issue invoices simultaneously with payment and settlement documents, but at least once a month and no later than the 5th day of the next month. Such terms must be agreed upon in the supply contract concluded between the seller and the buyer.

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.

Why do you need an invoice?

The document, which is drawn up on a standardized form that includes information required by the state, is needed by both sellers and buyers.
When a trade transaction is carried out, confirmation is needed that the goods were actually shipped, services were provided, and work was done. Invoice– this is just such documentary evidence.

VAT and invoice

When paying for the transaction, the seller is charged value added tax. It is the document that we consider (invoice) that is registered by the buyer in a special book as confirmation of payment. Based on this document, he fills in the relevant indicators in. 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 correctly.

There are situations when VAT is not charged, for example, for entrepreneurs working under the 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 the invoice instead of the “Without VAT” mark. 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.

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, 2016 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).

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:
- Name of the organization;
- address;
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 an incorrect indication of the payment currency (pay attention not only to the name of the currency, but also to its code);
- 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;
no 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 shipper).

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.

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.

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.

Finally, the invoice signed by the head of the company(director or general manager), and Chief Accountant. If this is the same person, the signature should be duplicated.

Example of an adjustment invoice for a reduction

Adjustment invoice- a document created in situations where there have been any changes in the contract between the parties in terms of the cost or quantity of goods supplied, services provided or work performed. Its form is quite clear, but some points need clarification.

At the beginning there is standard information:

adjustment invoice number (which can be anything, since amendments can be made more than once)
day-month-year of its filling,
link to the original invoice (i.e. the one he is adjusting)
details of the parties.

All data must be similar to the company registration papers.

Finally, in this part you need to enter in words the currency and its digital code.

Below is the table, first column which concerns the name of the object of the contract (goods or services) line in the second record the changes made. IN columns 2 and 2a units of measurement are entered (in the form of an OKEI code and in words), then the total volume of products or services and their price per unit of measurement. This information may be identical to the original invoice or updated to reflect new contract terms. Then there are columns regarding the cost: first, the values that were in the previous invoice are entered here, then the edited values. After this, in the lines “increase” or “decrease” the difference indicator is entered in the form of a specific figure. In the summary line called "Total" Summarized figures are provided for all changed items of goods or services.

Finally the document is signed by responsible employees(company manager and accountant).

The form of the invoice used for VAT calculations was approved by Government Decree No. 1137 dated December 26, 2011. The latest changes to the invoice and adjustment invoice form were made in 2017. Let's remember them.

Invoice from 07/01/2017

First, a new indicator was added to the form of the invoice, as well as the adjustment invoice (Government Decree No. 625 of May 25, 2017). It is placed after the line “Currency: name, code” and is called “Identifier of government contract, agreement (agreement)”.

This line must be filled in when issuing an invoice within the following framework:

government contract for the supply of goods (works, services);
contracts (agreements) on the provision of subsidies, budget investments, contributions to the authorized capital from the federal budget.

Here you should indicate the identifier of such a contract or agreement (agreement) if an identifier is assigned.

Invoice from 01.10.2017

The second update of the invoice in 2017 brought several changes at once (Resolution of the Government of the Russian Federation dated August 19, 2017 N 981):

a new column 1a “Product type code” has appeared. In it, Russian exporters of goods to the EAEU countries must indicate the code of the type of goods. Such a code is determined according to the unified Commodity Nomenclature of Foreign Economic Activity of the EAEU. If there is no need to fill out this column, a dash is placed in it;
the words “(if available)” were added to the line “Identifier of government contract, agreement (agreement)”;
Column 11 began to be called “Registration number of the customs declaration” (instead of “Customs declaration number”). Previously, it indicated the corresponding number for goods produced outside the Russian Federation. Now it must be filled out in relation to goods released by customs for domestic consumption in the territory of the SEZ in the Kaliningrad region;
at the bottom of the invoice it is indicated that it is signed by an individual entrepreneur or other authorized person. That is, there should no longer be any controversy as to whether an entrepreneur can delegate his rights to sign invoices to someone else.

Similar changes were made to the adjustment invoice form. In addition, it is stipulated that additional information can be specified in additional lines of the adjustment invoice.

This form of invoice has been used since 10/01/2017.

You can download the invoice form through the ConsultantPlus system.

Invoice in 2019

During 2018, the invoice did not change, which means that in 2019 the form used since 10/01/2017 must be used.

UPD-2019

The UPD form recommended by the Federal Tax Service (Letter of the Federal Tax Service dated October 21, 2013 No. ММВ-20-3/96@) did not change either in 2017 or in 2018.

At the same time, the UTD form is recommended, not mandatory, and the Federal Tax Service does not prohibit adding additional information to the universal transfer document (UTD) form. Including details that were added to the invoice form in 2017 (

The new invoice form comes into effect from 10/01/2017. The changes affected some wording of columns and lines of the form. Two columns have also been added to the tabular section. In the article we will look at what new has appeared in the invoice since October 1, 2017, and how it needs to be filled out. We also offer a free download of the form and sample form in Excel.

The previous revision of the invoice occurred quite recently - 07/01/2017. Since the beginning of July, one line has been added to the form, which has been in force since 2011, above the table, which received the number 8. In this line you need to fill in the identifier of the contract, agreement or government-type contract, as well as budget investment and subsidies. For other operations, a dash is placed in this line. A dash must also be added if the identifier is not assigned to the specified agreement type.

From 01.10.2017, the Government of the Russian Federation again updated the form of the invoice, valid from 01.07.2017. This time there were more changes, but, nevertheless, they did not radically change the form.

Changes from 01.10.2017 in the invoice:

in the title of line 8, which was added to the updated form dated July 1, 2017, “if available” was added, that is, it is explained that if an identifier is not assigned to the contract, then there is no need to fill out the field;
Column 1a has been added to the table, where you need to enter the code from the customs classifier in relation to goods exported from the Russian Federation to the EAEU countries; for other transactions, a dash is placed in the column;
in the title of column 11 of the invoice table, the word “registration” has been added to the customs declaration number, which allows you to indicate the declaration number not only for import operations, but also when releasing goods by Kaliningrad customs for domestic consumption;
at the bottom of the invoice form in the name of the line where the individual entrepreneur’s signature is placed, it is explained that the completed sample can be signed not only by an individual entrepreneur, but also by his authorized representative. Previously, there was no such specification, so difficulties arose with the legality of certification of paper by representatives of the individual entrepreneur.

Otherwise, the invoice form has not changed since October 1, 2017.

Step-by-step filling out an invoice from 10/01/2017 - sample filling

An invoice is issued in two cases:

if goods, works and services are shipped;
if the seller receives an advance, download a sample form.

In both cases, the invoice is issued to the buyer no later than 5 days from the date of shipment or receipt to the prepayment account. To fill out an advance invoice, you must use the standard form approved on October 1, 2017 by Resolution No. 981 of August 19, 2017.

Below is a completed sample of an invoice issued upon shipment of goods to the buyer.

The following details must be added to the top of the new form:

number – according to the filling rules, continuous numbering is used for invoices, and advance and shipping documents are numbered together; there is no need to separate the numbering or use additional prefixes;
date of registration – the day the invoice is issued; this day must fall within the five-day period allotted under the Tax Code of the Russian Federation. If the deadline falls on a weekend, the deadline is moved to the next working day;
in line 1a you need to indicate information about the correction - this field is filled in only in cases where such corrections are available. That is, an invoice was initially issued with an error, and this error is not significant, for which it is allowed to make a correction, and not issue an adjustment document;
in the next three lines (2, 2a and 2b) the details of the seller’s company, which issues the invoice, are filled in;
the following lines (3 and 4) are filled in with data about the shipper and consignee; it is enough to indicate their name and address;
line 5 of the invoice is filled in only when an advance is received, and when issuing an advance document, filling in this field is mandatory, otherwise the buyer will not be able to use the form received, and there will be no confirmation of the right to VAT refund. When shipping without advance payment, the field is not filled in;
in the next three lines (6, 6a and 6b) the details of the buyer’s company to which this sample is addressed are filled in;
in line 7 enter the code designation and name of the currency in which the amounts in the invoice are expressed, if it is Russian ruble, then code 643;
line 8 is a new field added to the form on 07/01/2017 and edited on 10/01/2017; its completion is discussed in the article above. If the operation is related to the listed agreements and they are assigned an identifier, then it must be entered in this field. Otherwise the line is not filled.

The tabular part of the new form from 10/01/2017 is filled out as follows:

1 – name of the goods, and the invoice is issued in connection with the receipt of an advance, then here it is enough to indicate the general name of the goods, work or services for which the money is transferred. If the invoice is issued in connection with shipment. then you need to indicate a specific name;
1a – if the company does not export goods and materials outside the Russian Federation to the countries of the EAEU, then this column does not need to be filled out. All others must indicate the product code according to the EAEU customs classifier;
2 and 2a – data on the unit of measurement of the specified name is filled in (code and abbreviated name according to OKEI);
3 – quantity, volume;
4 and 5 – price and cost without added tax;
6 – excise tax or its absence; if the goods are not excisable, then “without excise tax” is indicated;
7 – tax rate, if the invoice is issued in connection with shipment, the rate can be 10 or 18%, if in connection with an advance payment, then 10/110 or 18/118. Using this column of the new invoice form, used from 10/01/2017, you can determine the reason for issuing the form.
8 – VAT amount, for the shipping form it is calculated as the rate from column 7 multiplied by the amount from column 5, for the advance form - as the rate from column 7 by the advance amount, which is shown in the next column 9;
9 – enter the total cost, including VAT (or the advance amount);
10 and 10a – information about the country of manufacture, filled out only for foreign goods;
11 – registration number of the customs declaration, also filled in for import –.

The definition of an invoice (hereinafter referred to as the SF) and the procedure for filling it out are detailed in Article 169 of the Tax Code of the Russian Federation. The legislator designated an invoice in the Tax Code as a tax document of the established form, and therefore paid special attention to the rules for its execution, accounting and reporting.

What is an invoice and what is it for?

The answer to this question is contained in paragraph 1 of Art. 169 NK, namely:

used exclusively for VAT tax accounting;
is drawn up by the seller, since the legislator has a direct obligation to pay VAT to the budget;
is the basis for the buyer to accept VAT amounts for deduction presented by the seller;
contains the necessary details specified in clause 5 of Art. 169 NK.

There are two options for SF statement: paper or electronic. A prerequisite for the electronic form of the document is that both parties have the necessary software that is compatible with each other (Order No. ММВ-7-6/138 of 03/05/2012).

Adjustment invoice

An adjustment to a previously issued tax document is issued when the price increases or decreases, or when the quantity of goods actually delivered to the buyer does not correspond. The seller also exhibits this document.

Both parties are required to register the adjustment invoice in the purchase/sales ledger.

The form of the adjustment document is approved by Decree of the Government of the Russian Federation No. 1137.

Issuing invoices - requirements for mandatory details

Information on the requirements for details in clause 5 of Art. 169 of the Tax Code of the Russian Federation.

So, the document details, according to the requirements:

date of preparation of the tax document and number;
legal details: name, address and tax codes of both parties;
full name and location (address) of the sender and recipient of the goods;
in case of prepayment, the details of the payment document must be indicated, in particular the date and number;
labeling/name of the shipped goods (services provided) and indication of units of measurement;
the quantity of goods supplied (services provided) is also indicated;
document currency;
unit cost goods (services);
the full cost of all goods supplied (services provided), excluding the amount of tax;
when shipping excisable goods - the amount of excise duty;
tax rate;
the total tax amount, in accordance with the applicable rates;
the total cost for all goods supplied (services provided), taking into account the amount of tax;
manufacturer (country) of goods, works, services;
customs declaration number;

Details of the adjustment SF:

name, indicating that the document is an adjustment, the day/date of preparation and the serial number of the seller;
details of the adjusted SF;
legal details: name, location and tax information of both parties;
name of the adjusted product (service), units. measurements;
specified quantity of goods (services) and quantity before correction;
document currency;
specified price for 1 unit. product (service) and price before correction;
the total updated cost of the product (service), excluding tax and cost before correction;
if there is an excise tax, its amount is indicated;
tax rate;
the total adjusted tax amount and the amount before corrections;
the total updated cost of the quantity of goods (services) and the cost before corrections, taking into account tax.

Sample invoice 2015

Requirements for accounting and reporting on incoming and issued invoices

SF issued upon sale and received from suppliers are recorded in the SF accounting journal approved by the legislator. There are also exceptions to this rule, which are clearly stated in Art. 145 of the Tax Code of the Russian Federation. When taxpayers keep the specified journal, they submit it to the Federal Tax Service, provided that they are exempt from filing a VAT return (clause 5.2 of Article 174 of the Tax Code of the Russian Federation as amended on January 1, 2015). Payers who do not fall under Art. 174 of the Tax Code of the Russian Federation are required to submit a VAT declaration to the Federal Tax Service. The legislator has established standard forms for both the journal and the declaration itself.

This document regulates changes in forms and requirements for maintaining/filling out applicable documents in VAT accounting.

On January 1, 2015, changes regarding this resolution came into force. The changes affected the procedure for maintaining and the form of the SF accounting journal and the purchase/sales book. Also, from the beginning of 2015, payers submit a new VAT tax return form to the Federal Tax Service. And finally, the legislator allows you to indicate more detailed data in the Federation Council, including an indication of the attributes of the primary accounting documents, if this does not change the form of the Federation Council itself.

New form of VAT declaration from 2015

On January 1, 2015, a new amended VAT declaration form came into force. Now there is more information in the declaration and not all payers keep invoice registers, but enter data on incoming and issued invoices exclusively in the sales or purchase book. This applies to intermediation services, where the invoices issued for remuneration for such activities are reflected only in the sales book, and incoming invoices, for which goods and materials or services are purchased, regarding only this activity, intermediaries reflect only in the purchase book, without taking into account these transactions in the accounting journal of the invoices . The requirement is regulated by clause 3 of Art. 169 Tax Code, introduced by Federal Law No. 81-FZ dated April 20, 2014.

To account for such transactions, several sections have been added to the declaration, information in which will be entered from the sales/purchase books and from the SF accounting journals.

In addition, the same intermediaries are required to submit the SF accounting journal in electronic form to the Federal Tax Service at the place of main registration. The deadline for submitting the journal to the Federal Tax Service is also indicated as the 25th day of the month following the reporting month (clause 5 of Article 174 of the Tax Code of the Russian Federation).

Sometimes a situation arises when the SF is not delivered to the buyer on time. Thus, based on the innovations, late tax documents can now be included in the declaration only until the 25th day of the month following the reporting month.

Payers who, in accordance with the requirements of the Russian legislator, provide a tax return electronically, are required to adhere to this requirement. The tax authority will now send ALL documents regarding such taxpayers only by electronic mail and for each such document the taxpayer will be required to provide a confirming receipt of acceptance.

If this legal requirement is not met, the tax office will have the right to block the company’s current account, in terms of expenses, in accordance with Article 76 of the Tax Code of the Russian Federation.

In addition, a VAT return submitted on paper by taxpayers who are required to submit it electronically will automatically be considered not submitted. There is now no need to restore the previously adopted VAT on goods that were shipped for export in the future.

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