Let me remind you that the rules for filling the invoice are established by the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137. According to paragraph 2 of these rules, the Customs Declaration number must be specified in the invoice column 11. Here we are talking about a registration room for goods imported by the importing company to the country's territory for internal consumption. When exporting customs officers, a declaration is submitted for goods, which is automatically assigned to the registration number. It is affixed in the column "A" of the electronic copy of the declaration on goods printed on paper.
If the declaration is not printed, its registration number can be found in the software center of the declarant, through which the customs declaration was made. Officers comes with a corresponding registration notice.
Russian props
I want to pay attention to the fact that the invoice is applied in value-added tax calculations, so we are talking about the customs declaration of goods in the Russian Federation. Consequently, the Count 11 of the invoice should include the number of the customs declaration issued by the Russian customs authority. The procedure for the formation of the registration number is established by the requirements of the legislation. Namely, the instructions on the procedure for filling the declaration on goods approved by the decision of the CCC of May 20, 2010 No. 257.
The customs declaration number necessarily contains three elements through the "/" separator sign. Note, the spaces between the elements are not allowed. The registration number of the customs declaration in practical application looks like this: 10702030 / 261016/0088410, or, for example, as follows: 10502110/220215/0003344.
Composition of a tomological declaration number
Now stops on the content of this long code. In fact, each of his honor is logical and understandable. Knowing the room, it will be easier to check for correctness. So proceed to:
Element 1. These are eight numbers meaning the code of the customs authority in which the declaration is registered. In our example, the code 10702030 is the number of customs post of the Maritime Port of Vladivostok and 10502110- Ekaterinburg Customs Past (Electronic Declaration Center). It is necessary to remember that all codes of the customs authorities of the Russian Federation have strictly eight numbers, the first two of them must be "10".
Element 2. Here is the date of registration at customs in format: day, month, two last figures of the year. In our example, "261016" means that the declaration is registered on October 26, 2016, and "220215" - February 22, 2015.
Element 3. This part of the code must have certain characters. Indicates the sequence number of the Declaration on the goods in the customs authority registered. According to the rules, the sequence number begins with a unit in each calendar year, i.e. the very first declaration of the new year will have sequence number 0000001. From the example, we see that a declaration registered on February 22 has sequence number 3'344, and from October 26 - 88'410.
note
The number of the customs declaration is one of the most popular intersections of the invoice, which is closely checked by the tax authorities.
When specifying the number in column 11 of invoices, it is necessary to check whether the goods have been declared in this document to which this account is exhibited. This is primarily necessary to comply with accounting procedures within the company and, of course, for the accuracy of the information provided by the importer to the Tax Inspectorate.
Special interest
It is worth noting that the number of the customs declaration is one of the most "popular" invoice details, which is closely checked by the tax authorities.
If the organization cooperates with an unscrupulous supplier or uses fictitious documents, then when discovering such violations of fiscals, the company will not only lose the right to deduct VAT, but will be fined. Recommendation For such cases, one is to carefully choose counterparties for cooperation and carefully check the documents received from them. With timely detection of an error in the NTD enterprise, it will be possible to avoid multiple problems with officials.
Filling out the customs declaration
Graph 2 "Sender / exporter" - indicate information about the sender-sender of goods in transportation documents, according to which the movement of products has begun: a brief name and location of the company.
Count 4 "Shipping Specifications" - Filled when using shipping specifications, lists and other similar documents during the declaration of goods, including those moved in a uncomplended or disassembled form, noncompliament or unfinished form.
note
If the declaration is not printed, its registration number can be found in the software center of the declarant, through which the customs declaration was made.
Count 8 "Recipient" - contains information about the person indicated as the recipient of goods in the transportation documents, in accordance with which the transportation of goods is completed: For the organization - a brief name and location, as well as the brief name of the country in accordance with the classifier of the countries of the world And other parameters.
The number of the customs declaration 10702030/2016/0088410 necessarily contains three elements through the "/" separator sign: Customs Code, registration date, serial number of the customs declaration on goods.
Count 18 "Identification and Country of Vehicle Registration during Departure / Arrival" - Transport information that transported goods presented in the customs authority for the customs procedure. The exception is transit operations.
Count 20 "Delivery Terms" - information about the terms of delivery, if declared goods are imported into account of the contractual obligations of the foreign economic transaction.
In connection with the changes in the legislation, the registration number of the customs declaration began to play a major role. We tell where to take this props, where it is, why it is indicated in the invoice and other documents, as well as give a sample of writing it.
Example
The current form of the customs declaration for goods approved by Appendix No. 2 of the decision of the Commission of the Customs Union of May 20, 2010 No. 257:
Immediately, let's say that under the registration number of the cargo customs declaration, it is necessary to understand the number of the declaration indicated above. After all, as such, the GTD no longer act in connection with the development of EAEU legislation.
According to clause 43 of the rules of completing this document, the registration number of the customs declaration in 2018 and further launches on it an exclusively official of the relevant customs.
In the same point, it is said that the registration number of the customs declaration looks like and its decryption is given.
Here is a typical example of the registration number of the customs declaration. For each country, the participant of the customs union and each declaration is its own, although the format is one:
Please note that each sample of the registration number of the customs declaration has the following format:
|
- the left side is the customs code that has registered a declaration in accordance with its classification;
- the middle part is the day when the Declaration is registered (DDMMGG);
- the right side is the sequence number of the declaration, which gives it according to the customs magazine on registration of declarations (begins with a unit from each calendar year).
As can be seen, the number in question always indicate through the inclined line "/". And there should be no spaces between the elements.
Thus, the organization (IP, individuals) should not have the question of how to fill out the registration number of the customs declaration. This is engaged exclusively by official customs. It is just important to know where the registration number of the customs declaration is indicated in order to quickly find it.
Sometimes the registration number of the customs declaration (full customs declaration) is needed to confirm the zero VAT on actually implemented goods exported (paragraph 1 of Article 165 of the Tax Code of the Russian Federation).
At the same time, the Ministry of Finance believes that the registration number of the customs declaration when exporting should be taken from the full declaration (a letter of 10/23/2015 No. 03-07-08 / 60952), and the FTS - which is quite temporary (letter from July 28, 2017 No. SD-4- 3/14879).
Where to get
About where to take the registration number of the customs declaration is told in the same paragraph 43 of the rules for filling the declaration on goods.
No need to search for long, where the registration number of the customs declaration is located. It is located immediately in the first line of the Graph "A" of the first and each additional sheet of the declaration.
To clearly understand where to see the registration number of the customs declaration, refer to the figure above and the following. Count "A" we allocated in red.
It's not all. Another source where the registration number of the customs declaration is specified is the top angle of each instance of the supplement, if used.
Incorrect meaning
Sometimes the accounting program can issue a message that the registration number of the customs declaration has incorrect importance. It is important that the customsicist through which the declaration was held for the stagnation of the proper number initially. After all, he assures the assigned room with his signature and personal license plate.
It also happens that, when follows the chain of counterparties, the registration number of the customs declaration when transferring from one document to another lost its correctness. So, you need to clarify it with business partners.
Difference from the number of the declaration
As mentioned, the main thing is that the registration number of the customs declaration is distinguished from other details of this document - its writing format.
In addition, the Decree of the Government of the Russian Federation of August 19, 2017 No. 981 actually abolished the term "number of customs declarations" from the main documents on VAT. On this basis, it can be said that the difference between the customs declaration number from the registration number of this declaration is no longer relevant. To take at least a line 150 of the VAT declaration, which is now called the "Customs Declaration Registration Number":
In the score
Specify the registration number of the customs declaration in the invoice is necessary in column 11. From October 1, 2017, it received such a name as this props:
Count 11 fill in goods, which:
- not happened from Russia;
- released for domestic consumption upon completion of the procedure of a free customs zone in the Kaliningrad region.
In the book of sales
By virtue of the changes made by the Decree of the Government of the Russian Federation of 19.08.2017 No. 981, from October 01, 2017, the registration number of the customs declaration in the sales book received its separate column 3A:
This graph is made by the registration number of the customs declaration, which is issued in the release of goods for domestic consumption upon completion of the procedure of the free customs zone in the Kaliningrad region.
This indicator is fill in the implementation of goods for which in the customs declaration of the calculated VAT:
- not paid according to paragraph 1 sub. 1.1 p. 1 Art. 151 Tax Code of the Russian Federation;
- put according to paragraph 3 sub. 1.1 p. 1 Art. 151 Code.
In shopping book
From October 1, 2017, in the book of purchases, the registration number of the customs declaration received its eponymous graph. Earlier, it was simply called the "Customs Declaration Room" (Decree of the Government of the Russian Federation of August 19, 2017 No. 981):
In this column, one or a point with a semicolons several registration numbers of the customs declaration in the implementation of goods imported into Russia, when their customs declaration is provided for by the laws of the Eurasian Economic Union.
Count 13 is not filled with reflection in the book of data purchases on the adjustment (corrected adjustment) invoice.
When reflected in the book of VAT purchases, paid when importing goods in the Russian Federation, in column 3 indicate one or through a semicolon, several registration numbers of the customs declaration
When reflected in the book of VAT purchases to (clause 14 of Art. 171 of the Tax Code of the Russian Federation), column 3 leads the registration number of the customs declaration, decorated in the release of goods for domestic consumption upon completion of the procedure of the free customs zone in the Kaliningrad region. At the same time, the columns 4 - 9 and 11 - 15 are not filled.
) Is a document of the established form, which is necessarily executed when moving goods across the border of the Russian Federation (and during import, and in export). It is filled with cargo carrier and contains information about the moved product. As a rule, transported goods in most cases are aimed at resale. Imported goods must be documented. Such a document, as an invoice, need to be properly arranged for that purpose so as to get delections of VAT without any problems. So, when invoice, the buyer needs to specify the number of the customs declaration.
Consider the reflection issues in the object accounts of the GTD number.
Regulatory regulation
Registration of invoice
It is a document that is the basis for obtaining a deduction on VAT exhibited by the Buyer from the Seller (Art. 169 of the Tax Code of the Russian Federation).
Depending on the economic operation, one of three types of invoices are issued:
- on shipped goods
- advance
- correcting
The current form of invoice is valid from October 1, 2017. One of the details introduced in a new form in the invoice is displayed is the number of the customs declaration (TD), reflected in column 11.
Fill the graph 11 in the invoice
For goods whose source is not the Russian Federation, the necessary element of the invoice is the state where the goods and the number of the customs declaration are produced, which reflects the goods when crossing the border. Such information is reflected in relation to the goods that are not produced in Russia.
The TD number is indicated in the invoice column 11. The number of the CTF is considered to be the number recorded by the official of the customs of the Russian Federation during its adoption, it is reflected in the column 7 of the GTD and through the fraction is recorded the number specified in the order of goods from the graph 32 GTD, the main (or added) sheet or from the included list of goods.
The TD number (for invoice) is indicated by the graph A (first line) of the main or additional sheets (and not in the column 7 GTD).
Important! Error in invoices that do not hinder to determine the parties involved in the transaction, goods (work, services, property rights) and their name, cost, as well as the tax rate and its amount issued by the acquirement, will not be for refusing Be the basis.
Procedure for checking the number GTD
The number is now one of the important elements of the invoice, which draws the attention of the FTS. Therefore, it is important to get reliable information from the seller. When combating illegal importation of goods due to the border, the state regulates the turnover of such goods.
The buyer is not obliged and cannot check the number of the State Code, marked in the invoice invoice, and is also not responsible for the data, however, if the GTD is miscondemined, it may receive a refusal to deduct (although the right to deduct can be carried out through the court). Information may also occur at any resale.
Only work with proven providers and drawing up a treaty where the provision of reliable information may be accompanied by the buyer. The main elements that the buyer may check are:
- in the customs declaration of 21 signs
- the rooms of the customs authority, which can be found on the official website of the FCS
- calendar Date
Check the legality of the importation, which is reflected in the third group of numbers, will not succeed. Therefore, it is important to carefully check the documents of new counterparties, with which a contract for large amounts concluded.
In general, this number will not be a hindrance to deduct, but in order to avoid disputes with the FNS it is worth paying attention to it.
Design Example GTD
The buyer is provided an invoice, where such a number is indicated: 10011031/250619/1234567.
What can check the buyer?
Registration of invoice when resale
With independent transportation of goods across the border and their further selling, the organization is obliged to provide an invoice to the buyer.
Thus, to fill in the graph 11 in the invoice (TD number), one number from the first line of the graph and the main (added) sheets is indicated and the product number is indicated in the order specified in the graph 32 GTD or from the supplied list of goods.
Currently, in connection with the activation of specialization in different types of activities of countries, parts of one set can be produced in different countries. If the organization is engaged in the package, it may be that the elements of this kit are assembled from different countries, therefore, when sold in the invoice, the TD number is not reflected.
An example of an invoice
When importing imported goods before selling it is equipped with spare parts of its own production. Is this product been considered in the territory of the Russian Federation and is there any need to celebrate the number of GTD and imported country in the invoice?
This product will be considered a commodity product, since a country of origin is a country where goods were produced or recycled (according to the criteria and order of the Customs Code), a trade code is also changing in accordance with the FED's commodity nomenclature. Therefore, in the invoice in the patch 10 and 11 you need to put fiwers.
Error checking invoice
As an official representative of the foreign company, imported goods organization sells as issued under the obligation to submit TD, and the number of this obligation is indicated in the invoice column 11.
After customizing the goods, when the TD number is known, to set the buyer a correction invoice is not necessary. Customs can release imported goods before submitting a customs declaration (Art. 197 of the Customs Code), when selling such goods, the seller of TD numbers is not yet, therefore, in column 11, the invoice indicates the liabilities number. This number is not erroneous and also enables the buyer the right to deduct VAT.
Error configuring goods for further implementation
When importing goods in the Russian Federation from different countries, the buyer collects kits that are sold by one unit at a single price. At the same time, the kit includes goods from different countries.
In this case, the kit, assembled on the territory of the Russian Federation from imported goods, is sold as a unit at a certain price and country of origin will be considered the Russian Federation, it means that the seller's right to reflect the data on the countries of origin of the units of the kit and the numbers of TD. In the invoice according to the graphs 10 and 11 are downed.
The changes are due to the new version of the Government Decision of December 26, 2011 No. 1137, which approved the Decree of the Government of the Russian Federation of 05/25/2017 No. 625.
5Order of January 18, 2017 No. MMB-7-6 / [Email Protected] The FTS approved the format of the inventory of documents, which accompanies the electronic document flow between the tax authorities and taxpayers.
6On January 1, 2017, the procedure for filing documents in the Arbitration Courts of the Russian Federation in electronic form, including in the form of an electronic document, entered into force.
35Accordingly, the format of inventory changes, which accompanies them. Changes made an order of the Federal Tax Service of the Russian Federation of 28.11.2016 No. MMB-7-6 / [Email Protected]
5Since 2017, it will be possible to send a request to the court of petitions, statements, complaints, submission and evidence in electronic form.
This means that it is possible to submit such documents to the tax authorities over the Internet until the end of 2020.
The company organizes a "roaming center" (RC EDO), which should become a centralized hub for operators.
17This will allow you to easily use the new, approved in late April, the invoice format and removes the last restrictions in the transition to Edo for companies that are exchanged.
3Earlier, four more SCB programs were included in the registry - contour-personnel, contour salary, contour-accounting asset and "Contour-Accounting budget".
Now companies that use UPS on paper will be able to unhindered to translate it into electronic form.
6On April 7, at 11-00 Moscow, Oksana Leonova will tell how the order of the Ministry of Finance No. 174 was reflected on Edo users, and will answer your questions.
3The document comes into force on April 1, 2016 and cancels the operating order of the Ministry of Finance of April 25, 2011 No. 50N.
2The Ministry of Finance officially confirmed this by a letter of 01/25/2016 No. 03-07-11 / 2722.
The tax service has updated the previous electronic formats of the overhead TORG-12 and acts of acceptance of work.
10The legislation regulating the norms of electronic document management (EDU) is changing rapidly. And 2016 will not be an exception, the whole number of changes will come into force.
The Federal Portal of Projects of Legal Acts published the FNS project on approval of the format of the electronic universal transfer document (UPD).
VAT payers should register all invoices in purchases and sales books, and intermediary organizations - in accounting magazines. Paper invoices are usually taken into account by the date of their compilation. And how to keep accounting electronic if they are recorded at once three dates: compiling, exhibiting and obtaining? How to take to deduct VAT if the invoice is received at the cover of tax periods?
The volume of electronic document management between Russian companies is constantly growing. According to the results of the third quarter of 2015, 98.2 million documents were transferred through the system of electronic document management of the diaward. This is 24.1 million more than in the first half of the year. Therefore, the issue of storing electronic documents is becoming more relevant.
2At the moment there are no Certified FSB of Russia Ski versions for Windows 10.
The use of unattended EP tools may question the legitimacy of EP and the documents signed by it.
Paper document flow often becomes the cause of not only systemic problems that brake business processes of the company, but also difficulties with tax authorities. As a result, detachment of taxes and refusal to receive a deduction on VAT. Consider how these risks can be eliminated using the electronic document management service (Edo) circuit. Diadok (developer of SCB contour).
On April 14, a new format of electronic invoices came into force. Our specialists analyzed the new format and accounted for a comparative list of differences with the previous version.
A new format of electronic invoices come into force.
He approved the Federal Tax Service of Russia by order of 04.03.2015 No. MMB-7-6 / [Email Protected] The former format had a number of disadvantages that limited companies in the transition to electronic document flow (EDO). The new format is designed to remove these restrictions.
3Changes will affect the web version and Diageoke API.
42The deadline for filing the VAT declaration on a new form is inexorably approaching, and taxpayers still have a lot of questions. How to present the data? Who and what information should file? How to insure from errors? In other words, how to make the VAT declaration to be presented on time, and the tax authorities did not have any questions and complaints.
1In the new year, VAT reporting will change. Jurlitsy will have to submit a declaration in an extended form, which includes information from the book of shopping and sales, and intermediaries - data from invoice accounting logs: and received and exhibited. The form of such reporting has already been established by the order of the FNS. Now it is registered in the Min-Justa.
Often, goods or services are sold in one tax period, and the consumer invoice receives in another. The current legislation and the current practice do not allow the buyer to receive deduction in the invoice in the delivery period of the goods or the provision of the service. However, since 2015, the situation will change.
1It is believed that the electronic document flow (EDO) is the prerogative of large companies. However, statistics says that one major company in the EDO system accounts for about 20 small and medium. One of the first customers of our system, for example, was the IP, with whom we still work.
2The number of electronic documents transmitted over half of the year has increased six times compared to the same period last year.
For the first time in Russia, individuals began to exhibit electronic documents in the system of electronic legally significant document management (EDO) Diacers of the company SKB contour.
8According to a letter of FTS dated October 21, 2013 No. MMB-20-3 / [Email Protected] "On the absence of tax risks when applying by taxpayers of the primary document drawn up on the basis of an invoice", taxpayers have the right to freely use the document combining an invoice and primary document.
5Customers of SCB circuit appeared the opportunity to submit to the tax inspection the magazine of accounting for the exhibited and received invoices and books of shopping and sales on TCS without the need to generate XML files.
Questions asked by representatives of electronic document management operators (EDOM) and exciting all progressive business in Russia concerned the violation of the five-day period of invoice for invoices, the number of electronic formalized documents, possible promotions of taxpayers who have passed on Edo and network of trusted Edo operators.
In the "Consultations online" section on the portal Clerk.ru, the expert can again ask any questions about electronic document flow.
The ability to submit investigated documents on TKS is almost over a year. The electronic document flow with the tax passes more and more and more of a variety of companies. About how it works and what they think about the electronic representation of the largest taxpayers and tax inspectors, see below.
In the first issue, the system analyst of the Tamara Mokeyev project of Tamara Mokeyev said about the presentation of documents in electronic form to the tax inspectorate in three steps.
2You can ask a question to the expert on the portal Clerk.ru, in the section "Online Consultation".
6According to the amendments made by the State Duma in the Federal Law of 06.04.11 No. 63-ФЗ "On Electronic Signature", the action of EDS will last for another six months after the loss of force by the Federal Law of January 10, 2002 No. 1-FZ "On Electronic Digital Signature".
Question: Good afternoon! Recently published by Resolution No. 446 (about changes in Resolution No. 1137) excluded from document flow electronic invoices notice from the buyer. Please comment, as in this case, will now be exchanged for invoices?
The Federal Tax Service of Russia invites everyone to participate in the discussion of the draft form of a multi-purpose primary account document, which can be used to use VAT and income tax.
1Today, tax inspectors to accelerate the inspection are increasingly asking for taxpayers to send documents via the Internet. On how to satisfy the tax request on the example of the contour-exunun system, read below.
The company has formed a package of claimed documents in the form of scan images and together with the description sent it to TCS through the SCB contour communication special operationator.
With the penetration of electronic documents in Russia, employers begin to prefer to take employees who know how to work in electronic document management systems.
From January 1, 2013, federal law of 12.12.11 No. 402-FZ "On Accounting" came into force. Among other things, the law approves some innovations concerning electronic primary documents. At the same time, work with electronic documents complicates the presence of several types of electronic signatures: electronic digital signature, unqualified and qualified electronic signatures. About how to now sign an electronic "primary", tells Tamara Mokeeva, an expert of the electronic document management system "Diagox".
From January 1, 2013, the Federal Law of the Russian Federation of 21.11.1996 No. 129-FZ "On Accounting" has lost strength. At the same time, federal law of 06.12.2011 No. 402-FZ came into force. Among other things, the law approved some changes regarding electronic primary documents.
2According to paragraph 3 of Art. 168 of the Tax Code (NK) of the Russian Federation The Seller must put an invoice within five days from the date of shipment of goods or performance of work (services). According to the Ministry of Finance (the letter of the Ministry of Finance of August 26, 2010 No. 03-07-11 / 370), the violation of the five-day period entails the refusal to deduct the incoming VAT. In the electronic invoice, in contrast to the paper, the date of the placement is strictly fixed by the electronic document management operator (EDO), it is impossible to change it. However, the real reason for the loss of the right to deduct is not, experts say.
At events where electronic document flow (EDO) is highlighted, it is often necessary to hear accountant replicas that the electronic document is too expensive compared to paper. The accountants and managers, who have already moved to electronic document flow, are told about whether this is true.
After the entry into force of the order of the Federal Tax Service of Russia of 29.06.2012 No. MMB-7-6 / [Email Protected] Taxpayers can be sent in response to the tax requirement in the IFTS not certified paper copies of documents, and their scan images or XML files of documents in electronic form on TKS.
Tax authorities are actively prepared for receiving and processing documents in electronic form. In the meantime, they take certified copies of electronic documents transmitted through the diaders.
2This turned out during the workshop of the company SCB contour "Electronic document flow (EDO) of economic entities and accounting bodies" conducted in Moscow region from 6 to 8 June.
2According to paragraph 2.1 - 2.3 of the Order of the Ministry of Finance of the Russian Federation of April 25, 2011 No. 50N, each participant of electronic document management (EDO) should arrange and submit to its operator an application for participation in EDO, which indicate a list of necessary details, such as: the full name of the organization (or FULL NAME), location of the organization, information about the owners of the certificates received by the signature key and the props of the certificate of the signature key, INN / CAT, information about the tax authority in which the organization and T D.
204/19/2012 An order was signed MMB-7-6 / [Email Protected]making changes to the order of the Federal Tax Service of Russia of 09.11.2010 No. MMB-7-6 / [Email Protected] According to these changes, a unified transport container format was updated during information interaction with the receiving complexes of TKS tax authorities using an electronic signature.
How to become an Edo operator, and why not exist? Why are the temporary rules, and when will the registry appear? Read the questions about questions below.
Order No. MMB-7-3 / [Email Protected] 14.02.2012 contains a description of the types of types of types of value-added tax operations required to maintain accounting logs and invoices.
From April 1, 2012, an invoice can be sent only by a new print form approved by Resolution No. 1137 of 01/26/2012.
We sincerely hope that the formats of electronic invoices will be approved in the near future.
The Ministry of Finance of Russia sent an official letter to the Federal Tax Service with explanations of the timing of the application of the new form of the invoice.
The FTS approved the formats of documents necessary to exhibit and obtain invoices in electronic form on TKS using an electronic signature.
7SCB Contour, the system developer for exchanging external electronic documents of the diadem, has released a special application that allows accountants to solve the problem with irrelevant invoices.
23With the entry into force of the Resolution, the rules of work with invoice has changed significantly.
The Ministry of Finance of Russia in a letter from 12/07/11 No. 03-07-14 / 119 reported that the draft resolution was under the approval of the Government of the Russian Federation, which provides for new forms of invoice, correction invoice, accounting magazine received and invoices, Books shopping and books of sales. It is assumed that the document will come into force on January 1, 2012.
Astana, 4 Nov - IA News-Kazakhstan. The phased introduction of electronic invoices since 2012 will allow Kazakhstan's business to save at least five billion tenge a year, the Deputy Chairman of the Tax Committee of the Ministry of Finance of Kazakhstan, Argyn Kypzakov, announced on Friday.
From October 1, 2011, the Law No. 245-FZ entered into force in terms of correction invoices. This means that now, if necessary, make changes to the invoice, the accountant will need to create a new document - adjustment. Note that before editors were introduced into the initial invoice.
The Russian newspaper published federal law of July 19, 2011 No. 245-FZ, which makes changes to the first and second part of the Tax Code of the Russian Federation. In particular, this law enshrines the right of companies to set correction invoices.
Formalized unified document standard and process automation (that is, the maximum exception of the "human factor") will help taxpayers to reduce the number of errors and, as a result, avoid the risk of taxes. We analyzed the mistakes that are committed in drawing up and invoicing invoices, and allocated those that can be forgotten by the Company's transition to electronic documents.
The south of Russia is the point of the huge potential growth of electronic document management systems (SED): the amount of their implementation in our region is still only a few percent. Legislation contributes to the development of the SED in business, and the state bodies are already simply obliged to use them only
The primary document decorated in electronic form and signed by electronic digital signature may be a document confirming the taxpayer expenses.
The Russian newspaper published federal law of July 19, 2011 No. 235-FZ, which makes changes to the first and second part of the Tax Code of the Russian Federation. In particular, this law enshrines the right of companies to set correction invoices.
Most likely, electronic invoices will appear in the third quarter of this year. What changes in invoices will affect taxpayers, said Sergey Razgulin, Deputy Director of the Department of Tax and Customs and Customer Tariff Policy of the Ministry of Finance of Russia.
Until recently, only a paper form was installed for invoices. However, soon Russian companies will be able to exhibit and receive invoices in electronic form. Such an opportunity will appear as soon as officials approve the appropriate electronic format of the document. We will understand how the exchange of invoices in digital form will occur.
Federal Tax Service by letter of 06.22.2011 No. EF-4-3 / [Email Protected] Direct the tax authorities for information and use in the work of a copy of the order of the Ministry of Finance dated April 25, 2011 No. 50 of the approval of the procedure for the payment and receipt of invoices in electronic form on TKS using the EDS.
About electronic documents business knows no obstacle. Many enterprises have long used internal EDS to simplify work with documents within the Company. However, the process of exchanging electronic documents has long overcome the boundaries of individual enterprises and converts into a much larger phenomenon. Now Russian companies have received the legislative entity to use electronic legally significant documents and in external document flow - when working with clients and suppliers. Contracts, invoices, acts of work performed, etc. You can sign an electronic signature and send counterparties via the Internet, eliminating mail and couriers.
The German Ministry of Finance decided to simplify the legislation on electronic accounts - invoices from July 1 of this year.
Recently, the order of the Federal Tax Service of Russia dated 17.02.11 No. MMB-7-2 / [Email Protected]which defines the procedure for providing documents at the request of the inspection within the tax audit. In practice, send at least some electronic documents in the inspection will be not earlier than the end of 2011. However, exchange electronic primary with counterparties, not duplicating it on paper, you can now.
According to our information, the draft order of the Ministry of Finance of Russia, which approves the procedure for exchanging electronic invoices, should soon be registered in the Ministry of Justice of Russia. According to the project, sellers and buyers will send each other electronic invoices through document management operators.
The first quarter of 2011 was very successful for the Estonian Postal Service Center. Compared with the same period last year, the turnover in this area increased by almost 300%.
With the entry into force of the new law "On EDS", you can expect the active application of digital signatures by citizens. Including, to obtain public services in electronic form
Will the tax inspections be inspected to request originals in paper, is it worth it in addition to electronic documents to have mandatory paper copies, how to technically submit electronic documents at the request of the inspection? Such issues first arise from Russian taxpayers when it comes to digital document flow. Diagee experts respond to these questions.
Last Friday, 03/25/2011, the State Duma of the Russian Federation approved in the last reading the draft federal law "On Electronic Signature".
On March 24, 2011, a round table "Actual problems of electronic interaction of tax authorities with taxpayers" was held.
On March 21, a meeting was held on the introduction of electronic invoices in Russia
In 2010, the subjects of the Ural Federal District began to actively move from the theory on the topic of electronic public services to practice. The first services began to appear, allowing to solve the problems of citizens remotely. However, according to experts, the main brake in the development of electronic public services is the very state.
In Russia, a number of changes related to the use of invoices came into force. 229-FZ officially acknowledged them in electronic format, canceling the wording about the legality of only the paper version of this document. As a result, the electronic invoice logically completed a list of documents used by all Russian companies for documentary confirmation of its economic operations.
On October 13, the 6th European Summit was completed in Germany - the largest annual event on electronic invoices and other electronic documents (EXPP Summit).
Interesting results showed a survey "Electronic Exchange Invoice", conducted in the fall of this year among the readers of PC WEEK / RE. As follows from his results (see Chart 1), almost all of our respondents (over 94%) in varying degrees interested in news that the electronic exchange of invoice invoices is finally allowed in Russia.
Interview with Peter Didenko, Chief Specialist in Strategic Development SCB Contour
On July 16, the State Duma in the third reading adopted a bill that allows enterprises to exchange invoices in electronic form using the Internet. Three days later, the Federation Council approved him. Now organizations with compatible technical means can forward electronic documents by mutual agreement of the parties to each other.
Leonid Volkov on the Tver Forum told what E-Invoicing is, and why it is so popular in the world. And how to make E-Invoicing earned in Russia.
1
Based on the invoice, accrual and VAT test is made. Since 2016, the number of the CTA has become a compulsory requisite. Previously, he was approved by the FCS letter N 15-12 / 19773 of 08.06.2006, Government Decree No. 1137 dated December 26, 2011. and a letter of the Federal Tax Service of the Russian Federation No. AC-4-3 / 15798 of August 30, 2013. The name, type of goods and their cost in both documents must be absolutely identical. Distributions in the invoice and are considered as the basis for refusing the FTS in the VAT.
What is the GTD number and why is it in the invoice?
The cargo customs declaration was given the status of a basic accounting and statistical document when issuing trade operations between Russia and the 98th countries. It is with its help that the movement of imported goods in the territory of the Russian Federation is monitored. Violations in the design of this document are qualified as the illegal movement of imports through the Russian border.
When resaled goods produced outside of Russia, the number of GTD must be affixed in the invoice. It is encrypted by the following information.
- The separation number of the Federal Customs Service, who has freezed the document - the first fraction of eight digits.
- The date of drawing up is the second fraction. It is a six-digit digit without separators. It is written strictly in the sequence: day, month, year.
- Registration number in accordance with the magazine - the third seven fraction.
The GTD number is set in the country neighboring the column. Inattention, when transferring the figures of the fraught not only by refusal in the VAT standings, but also checking from two departments at once - FTS and FCS.
Why is it so important to check the number of the GTD?
The number of the cargo customs declaration on customs registration log must coincide with these data in the document itself and the invoice referring to it. The confusion with numbers and the error at least in one of them will result in the FTS failure to compensate VAT on documents with the incorrectly specified number. That is why this props entered the top ten most dangerous.
Until 2016, for the same purpose, the GTD number was not necessary - the tax authorities tested VAT payers for other criteria. The rules for the preparation and transfer of this props in the invoice are agreed upon by the joint decision of the Ministry of Finance, Tax and Customs Service.
The value of the number GTD
The declaration number allows you to solve the following tasks.
- Search by GTD number in the registration log.
- Declaration under one declaration, accordingly, under the same number indicates the belonging of goods to one group.
- Different rooms of the CTA from one date suggest that the batch of goods is heterogeneous and contains different nomenclature positions.
When applying for an invoice for imported goods to compensate for VAT. Tax service produces reconciliation with colleagues from customs. It is a comparison of data in graphs. Proper transfer of GTD, but its station is not considered in the column as a violation. Finding the GTD by number in the registration magazine is not difficult.
For companies applying the OSN, the use in the invoice of the details "number of the GTD" is mandatory, regardless of whether they import goods or not.
Where is the number of GTD in the invoice?
For this details, the 11th invoice field is reserved. It is in it that the number of the main and additional sheet of the declaration is transferred (it must be the same on all sheets of one document). Next is indicated by the sequence number of the goods on the Declaration - the 32nd Graph.