Let me remind you that the rules for filling out an invoice are established by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137. According to paragraph 2 of these rules, the number of the customs declaration must be indicated in column 11 of the invoice. Here we are talking about the registration number for goods imported by the importing company into the country for domestic consumption. When exporting, a goods declaration is submitted to customs officers, which is automatically assigned a registration number. It is put in column "A" of the electronic copy of the declaration for goods, printed on paper.
If the declaration is not printed, its registration number can be found in the declarant's software, through which the goods were customs declared. A corresponding notification of registration is received from the officials.
Russian props
I would like to draw your attention to the fact that the invoice is used in the calculations for value added tax, so we are talking about the customs declaration of goods on the territory of the Russian Federation. Consequently, column 11 of the invoice must indicate 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 Instruction on the procedure for filling out the declaration for goods, approved by the decision of the CCC dated May 20, 2010 No. 257.
The number of the customs declaration must contain three elements separated by a separator character "/". Please note that spaces between elements are not allowed. In practical application, the registration number of the customs declaration looks like this: 10702030 / 261016/0088410, or, for example, like this: 10502110/220215/0003344.
Composition of the customs declaration number
Now I will dwell on the content of this long code. In fact, his every honor is logical and understandable. Knowing the composition of the number, it will be easier to check for correctness. So let's get started:
Element 1. These are eight digits representing the code of the customs authority in which the declaration is registered. In our example, the code 10702030 is the number of the customs station of the seaport of Vladivostok and 10502110 is the Yekaterinburg customs station (electronic declaration center). It is imperative to remember that all codes of the customs authorities of the Russian Federation have strictly eight digits, the first two of them must be "10".
Element 2. Here the date of registration at customs is put down in the format: day, month, two last digits of the year. In our example, "261016" means that the declaration was registered on October 26, 2016, and "220215" - on February 22, 2015.
Element 3. This part of the code must have seven characters. Indicates the serial number of the declaration for the goods in the customs authority that registered it. According to the rules, the serial number begins with one in each calendar year, that is, the very first declaration of the new year will have the serial number 0000001. From the example we see that the declaration registered on February 22 has the serial number 3'344, and from October 26 - 88'410.
note
The number of the customs declaration is one of the most "popular" details of the invoice, which is closely checked by the tax authorities.
When specifying the number in column 11 of the invoice, it is necessary to check whether the goods for which the invoice is being issued were actually declared in this document. This is necessary, first of all, to comply with the accounting procedure within the company and, of course, for the reliability of the information provided by the importer to the tax office.
Special interest
It should be noted that the number of the customs declaration is one of the most "popular" details of the invoice, which is closely checked by the tax authorities.
If an organization cooperates with an unscrupulous supplier or uses fictitious documents, then if such violations are discovered by the fiscal authorities, the company will not only lose the right to deduct VAT, but will also be fined. There is only one recommendation for such cases - to carefully choose counterparties for cooperation and carefully check the documents received from them. With the timely detection of an error in the NTD, the enterprise will be able to avoid many problems with officials.
Filling in the customs declaration
Column 2 "Sender / Exporter" - information about the person-sender of goods is indicated in the transport documents, in accordance with which the movement of products has been started: short name and location of the company.
Column 4 "Shipping specifications" - filled out when using shipping specifications, lists and other similar documents when declaring goods, including those moved unassembled or disassembled, incomplete or incomplete.
note
If the declaration is not printed, its registration number can be found in the declarant's software, through which the goods were customs declared.
Column 8 "Recipient" - contains information about the person indicated as the recipient of the goods in the transport documents, in accordance with which the transportation of goods is completed: for the organization - its short name and location, as well as the short name of the country in accordance with the classifier of the countries of the world and other parameters.
The number of the customs declaration 10702030/261016/0088410 necessarily contains three elements through the separator sign "/": the code of the customs authority, the date of registration, the ordinal number of the customs declaration for goods.
Column 18 "Identification and country of registration of the vehicle upon departure / arrival" - information about the transport that transported the goods presented to the customs authority for the customs procedure. The exception is transit operations.
Column 20 "Terms of delivery" - information on the terms of delivery, if the declared goods are imported on account of the fulfillment of contractual obligations of a foreign economic transaction.
In connection with changes in legislation, the registration number of the customs declaration began to play an important role. We tell you where to get this props, where it is located, why it is indicated on the invoice and other documents, and also give a sample of its writing.
Example
The current form of the customs declaration for goods is approved by Appendix No. 2 of the decision of the Customs Union Commission dated May 20, 2010 No. 257:
Let's say right away that the registration number of the cargo customs declaration must be understood as the number of the declaration indicated above. Indeed, as such, GTEs no longer operate in connection with the development of the EAEU legislation.
According to clause 43 of the rules for filling out this document, the registration number of the customs declaration in 2018 and in the future is put on it exclusively by the official of the relevant customs.
The same paragraph says what the registration number of the customs declaration looks like and gives its decryption.
Here is a typical example of a customs declaration registration number. For each country - member of the Customs Union and each declaration, it has its own, although the format is the same:
Please note that each sample customs declaration registration number has the following format:
|
- the left part is the code of the customs office that registered the declaration in accordance with its classification;
- middle part - the day when the declaration is registered (DDMMYY);
- the right part is the serial number of the declaration, which is given to it according to the customs log on registration of declarations (starts with one from each calendar year).
As you can see, the number in question is always indicated through a slash "/". And there should be no spaces between elements.
Thus, the organization (individual entrepreneur, individual) should not have a question of how to fill out the registration number of the customs declaration. This is done exclusively by the customs official. It is only 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 required to confirm zero VAT on actually sold goods exported (clause 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 during export should be taken from the full declaration (letter dated October 23, 2015 No. 03-07-08 / 60952), and the Federal Tax Service - that it is rather temporary (letter dated July 28, 2017 No. SD-4- 3/14879).
Where to get
About where to get the registration number of the customs declaration, it is said in the same paragraph 43 of the rules for filling out the declaration for goods.
You do not need to search for a long time where the registration number of the customs declaration is located. It is located immediately in the first line of column "A" of the first and each additional sheet of the declaration.
To clearly understand where to look at the registration number of the customs declaration, refer to the figure above and below. Column "A" we highlighted in red.
This is not all. Another source where the registration number of the customs declaration is indicated is the top corner of each copy of the addendum, if one is used.
Invalid value
Sometimes the accounting program may give a message that the registration number of the customs declaration has an incorrect value. At the same time, it is important that the customs officer through whom the declaration passed is initially responsible for affixing the correct number. After all, he certifies the assigned number with his signature and personal numbered seal.
It also happens that when following the chain of counterparties, the registration number of the customs declaration, when transferred from one document to another, has lost its correctness. This means that you need to clarify it with your business partners.
Difference from declaration number
As mentioned, the main difference between the registration number of the customs declaration and other details of this document is its writing format.
In addition, 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, we can say that the difference between the number of the customs declaration and the registration number of this declaration is no longer relevant. Take at least line 150 of the VAT declaration, which is now called "Registration number of the customs declaration":
In the invoice
It is necessary to indicate the registration number of the customs declaration in the invoice in column 11. From October 1, 2017, it received the same name as this requisite:
Column 11 is filled in for goods that:
- do not come from Russia;
- released for domestic consumption upon completion of the free customs zone procedure in the Kaliningrad region.
In the sales book
By virtue of the changes introduced by the Decree of the Government of the Russian Federation of August 19, 2017 No. 981, from October 1, 2017, the registration number of the customs declaration in the sales book received its own separate column 3a:
In this column, the registration number of the customs declaration is entered, which is issued when goods are released for domestic consumption at the end of the free customs zone procedure in the Kaliningrad region.
This indicator is filled in when selling goods for which the calculated VAT during customs declaration:
- was not paid in accordance with paragraph 1 sub. 1.1 paragraph 1 of Art. 151 of the Tax Code of the Russian Federation;
- paid in accordance with paragraph 3 sub. 1.1 paragraph 1 of Art. 151 of the Code.
In the shopping book
Since October 1, 2017, the registration number of the customs declaration has received its eponymous column in the purchase book. Previously, it was simply called "Customs Declaration Number" (Decree of the Government of the Russian Federation of August 19, 2017 No. 981):
In this column, one or several registration numbers of the customs declaration for the sale of goods imported into Russia are given, or separated by semicolons, when their customs declaration is provided for by the laws of the Eurasian Economic Union.
Column 13 is not filled out when the data on the corrected (corrected corrective) invoice is reflected in the purchase book.
When reflecting in the purchase book VAT paid when importing goods into the Russian Federation, in column 3 indicate one or several registration numbers of the customs declaration separated by semicolons
When VAT is reflected in the purchase book (clause 14 of article 171 of the Tax Code of the Russian Federation), in column 3, the registration number of the customs declaration drawn up for the release of goods for domestic consumption at the end of the free customs zone procedure in the Kaliningrad region is given. In this case, columns 4 - 9 and 11 - 15 are not filled.
) Is a document of the established form, which must be drawn up when moving goods across the border of the Russian Federation (both when importing and exporting). It is filled in by the cargo carrier and contains information about the goods being moved. As a rule, the transported goods in most cases are directed to resale. Imported goods must be documented. A document such as an invoice must be properly drawn up for the purpose of obtaining VAT deductions without any problems. So, when issuing an invoice, the buyer must indicate the number of the customs declaration.
Consider the issues of reflection in the invoices of the CCD number.
Regulatory regulation
Making an invoice
It is a document that is the basis for obtaining a VAT deduction issued to the buyer from the seller (Article 169 of the Tax Code of the Russian Federation).
Depending on the business transaction, one of three types of invoices is drawn up:
- for shipped goods
- advance
- corrective
The current invoice form is valid from October 1, 2017. One of the details entered in the new form in the issued invoice is the number of the customs declaration (TD), reflected in column 11.
Filling in column 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 were produced and the number of the customs declaration, which reflects the goods when crossing the border. Such information is reflected in relation to those goods that are not produced in Russia.
The TD number is indicated in column 11 of the invoice. The CCD number is the number registered by the customs officer of the Russian Federation upon acceptance, it is reflected in column 7 of the CCD and the number indicated in the order of the goods from column 32 of the CCD, the main (or additional) sheet or from the list of goods attached to the declaration is recorded through fractions.
The TD number (for an invoice) is indicated in column A (first line) of the main or additional sheets (and not in column 7 of the CCD).
Important! An error in invoices, which does not prevent the parties involved in the transaction from being identified, the goods (works, services, property rights) and their name, value, as well as the tax rate and its amount billed to the acquirer, for refusal to deduct the amounts be the basis.
The procedure for checking the CCD number
The number is now one of the important elements of the invoice, which draws the attention of the Federal Tax Service. Therefore, it is important to obtain reliable information from the seller. When fighting the illegal import of goods from abroad, the state regulates the circulation of such goods.
The buyer is not obliged and cannot check the CCD number marked on the seller's invoice, and is also not responsible for those data, however, if the CCD is filled in incorrectly, he may be denied a deduction (although the right to deduction can be exercised through the court). Also, information can arise at any stage of the resale.
Only working with trusted suppliers and drawing up a contract, which stipulates the provision of reliable information, can secure the buyer. The main elements that a buyer can check are availability:
- there are 21 characters in the customs declaration
- the number of the customs authority, which can be found on the official website of the FCS
- calendar date
It will not be possible to check the legality of the import, which is reflected in the third group of figures. Therefore, it is important to carefully check the documents of new contractors with whom an agreement for large amounts has been concluded.
In general, this number will not interfere with the deduction, but in order to avoid disputes with the Federal Tax Service, you should pay attention to this.
Example for registration of a GTE number
The buyer was provided with an invoice with the following number: 10011031/250619/1234567.
What can the buyer check?
Resale invoice
In case of independent transportation of goods across the border and their further sale, the organization is obliged to provide an invoice to the buyer.
Thus, to fill in column 11 in the invoice (TD number), one number from the first line of column A of the main (additional) sheets is indicated and the number of the goods is indicated through a fraction in the order indicated in column 32 of the customs declaration or from the attached list of goods.
Currently, due to the intensification of specialization in different types of activities of countries, parts of the same kit may be produced in different countries. If the organization is engaged in packaging, it may turn out that the elements of this kit are collected from different countries, therefore, when selling, the TD number is not reflected in the invoice.
An example of an invoice
When importing an imported product, before selling it, it is equipped with spare parts of its own production. Is this product considered manufactured on the territory of the Russian Federation and is there a need to mark the CCD number and the country of import on the invoice?
This product will be considered a Russian-made product, since the country of origin is the country where the goods were produced or processed (according to the criteria and procedure of the Customs Code), the product code is also changed in accordance with the FED product nomenclature. Therefore, in the invoice, in columns 10 and 11, you need to put dashes.
Invoice error
As an official representative of a foreign company, the organization sells imported goods as issued under the obligation to submit a TD, and column 11 of the invoice indicates the number of this obligation.
After customs clearance of the goods, when the TD number is known, there is no need to issue a corrective invoice to the buyer. Customs can release imported goods before filing a customs declaration (Article 197 of the Customs Code), when selling such goods, the seller does not yet have a TD number, therefore, the number of the obligation is indicated in column 11 of the invoice. This number is not erroneous and also enables the purchaser to deduct VAT.
An error occurred while assembling goods for further sale
When importing goods into the Russian Federation from different countries, the buyer assembles sets that are sold as 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 the country of origin will be considered the Russian Federation, which means that in the invoices the seller's right not to reflect data on the countries of origin of the kit units and on the TD numbers. In the invoice, columns 10 and 11 are dashed.
The changes are due to the new version of the Government Decree of December 26, 2011 No. 1137, which was approved by the Government of the Russian Federation of May 25, 2017 No. 625.
5By order of January 18, 2017 No. ММВ-7-6 / [email protected] The Federal Tax Service has approved the format of the list of documents that accompanies the electronic document flow between tax authorities and taxpayers.
6On January 1, 2017, the Procedure for submitting documents to 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 the inventory that accompanies them is changing. Changes were introduced by Order of the Federal Tax Service of the Russian Federation dated November 28, 2016 No. MMB-7-6 / [email protected]
5From 2017, it will be possible to send petitions, statements, complaints, presentations and evidence to the court in electronic form.
This means that such documents can be submitted to the tax authorities via the Internet only until the end of 2020.
The company is organizing the Roaming Center (RC EDO), which should become a centralized hub for operators.
17This will allow the smooth use of the new invoice format, approved at the end of April, and removes the last restrictions in the transition to EDF for companies that exchange FRTDs.
3Earlier, four more programs of SKB Kontur were included in the register - Kontur-Personnel, Kontur-Salary, Kontur-Accounting Aktiv and Kontur-Accounting Budget.
Now companies that use FRTD on paper will be able to easily convert it to electronic form.
6On April 7, at 11-00 Moscow time, Oksana Leonova will tell you how the Order of the Ministry of Finance No. 174 affected EDF users and answer your questions.
3The document comes into force on April 1, 2016 and cancels the current Order of the Ministry of Finance dated April 25, 2011 No. 50n.
2The Ministry of Finance officially confirmed this with a letter dated January 25, 2016 No. 03-07-11 / 2722.
The Tax Service has updated the previous electronic formats of TORG-12 invoices and acceptance certificates.
10The legislation governing the norms of electronic document management (EDM) is changing rapidly. And 2016 will not be an exception, a number of changes will come into force.
The federal portal of draft legal acts published a draft of the Federal Tax Service on the approval of the format of an electronic universal transfer document (UPD).
VAT payers must record all invoices in the purchase and sales ledgers, and intermediary organizations in the ledgers. Paper invoices are usually posted by the date they are issued. And how to keep records of electronic ones, if they have three dates at once: compilation, issuance and receipt? How to deduct VAT if the invoice is received at the junction of tax periods?
The volume of electronic document flow between Russian companies is constantly growing. At the end of the third quarter of 2015, 98.2 million documents were transferred through the Diadoc electronic document management system. This is 24.1 million more than in the first half of the year. Therefore, the issue of storing electronic documents is becoming more and more relevant.
2At the moment, there are no versions of the CIPF for Windows 10 certified by the FSB of Russia.
The use of non-certified means of electronic signature can call into question the legitimacy of the electronic signature and the documents signed by it.
Paperwork often becomes the cause of not only systemic problems that slow down the company's business processes, but also difficulties with the tax authorities. As a result, additional taxes were charged and a refusal to receive a VAT deduction. Let's consider how you can eliminate these risks using the electronic document management (EDM) service Kontur.Diadok (developed by SKB Kontur).
On April 14, a new format for electronic invoices came into force. Our experts have analyzed the new format and compiled a comparative list of differences with the previous version.
A new format for electronic invoices comes into force.
It was approved by the Federal Tax Service of Russia by order of 04.03.2015 No. ММВ-7-6 / [email protected] The previous format had a number of shortcomings that limited companies in the transition to electronic document management (EDM). The new format aims to remove these restrictions.
3Changes will affect the web version and the Diadoc API.
42The deadline for filing a VAT return on the new form is inexorably approaching, and taxpayers still have a lot of questions. How to present the data correctly? Who and what information should be submitted? How to insure against mistakes? In other words, how to make sure that the VAT declaration is submitted on time, and the tax authorities have no questions or complaints.
1In the new year, VAT reporting will change. Legal entities will have to submit a declaration in an extended form, which includes information from the book of purchases and sales, and intermediaries - data from the logs of invoices: both received and issued. The form of such reporting has already been established by order of the Federal Tax Service. Now he is registered with the Ministry of Justice.
Often a product or service is sold in one tax period, and the consumer receives an invoice in another. Current legislation and established practice do not allow the buyer to receive a deduction on the invoice during the period of delivery of the goods or the provision of services. However, from 2015 the situation will change.
1It is generally accepted that electronic document management (EDM) is the prerogative of large companies. However, statistics show that there are about 20 small and medium-sized companies in the EDI system for one large company. One of the first clients of our system, for example, was an individual entrepreneur, with whom we still work.
2The number of electronic documents transmitted over the six months has increased six times compared to the same period last year.
For the first time in Russia, individuals began to submit electronic documents in the electronic legally significant document management (EDM) system Diadok of SKB Kontur company.
8According to the Letter of the Federal Tax Service dated October 21, 2013 No. ММВ-20-3 / [email protected]“On the absence of tax risks when taxpayers apply a primary document drawn up on the basis of an invoice”, taxpayers have the right to freely use a document that combines an invoice and a primary document.
5SKB Kontur's clients now have the opportunity to submit to the tax inspection a logbook of issued and received invoices and books of purchases and sales via TCS without the need to independently generate xml files.
The questions posed by representatives of electronic document management (EDM) operators and worrying all progressive business in Russia related to the violation of the five-day deadline for issuing invoices, the number of electronic formalized documents, possible incentives for taxpayers who switched to EDM, and the network of trusted EDM operators.
In the section "Online consultations" on the Clerk.Ru portal, the expert can again ask any questions about electronic document management.
Opportunities to submit the requested documents on the TCS for just over a year. More and more different companies are switching to electronic document management from the tax office. How it works and what the largest taxpayers and tax inspectors think about electronic submission, see below.
In the first issue, the system analyst of the Diadok project Tamara Mokeeva spoke about the submission of documents in electronic form to the tax office in three steps.
2You can ask an expert a question on the Clerk.Ru portal, in the "Online consultations" section.
6According to the amendments introduced by the State Duma to Federal Law No. 63-FZ of 06.04.11 "On Electronic Signature", the EDS will continue for another six months after the Federal Law of 10.01.02 No. 1-FZ "On Electronic Digital Signature" becomes invalid.
Question: Good afternoon! The recently published decree no. 446 (on amendments to decree no. 1137) excluded from the document circulation by electronic invoices the notice from the buyer. Please comment on how, in this case, the exchange of invoices will take place now?
The Federal Tax Service of Russia invites everyone to take part in the discussion of the draft form of a multipurpose primary accounting document that can be used for the application of VAT and income tax.
1Today, tax inspectors are increasingly asking taxpayers to send documents over the Internet to speed up the audit. How to satisfy the request of the tax authorities using the example of the Kontur-Extern system, read below.
The company formed a package of requested documents in the form of scan images and, together with the inventory, sent it via TKS through the special communication operator SKB Kontur.
With the penetration of electronic documents in Russia, employers are beginning to prefer to hire employees who can work in electronic document management systems.
On January 1, 2013, the federal law dated 06.12.11 No. 402-FZ "On accounting" came into force. Among other things, the law approves some innovations regarding electronic primary documents. At the same time, work with electronic documents is complicated by the presence of several types of electronic signatures: electronic digital signature, unqualified and qualified electronic signatures. Tamara Mokeeva, an expert of the Diadok electronic document management system, talks about how to sign the electronic "primary" now.
From January 1, 2013, the federal law of the Russian Federation of 11/21/1996 No. 129-FZ "On accounting" became invalid. At the same time, Federal Law No. 402-FZ of 06.12.2011 came into force. Among other things, the law approved some changes related to electronic primary documents.
2According to paragraph 3 of Art. 168 of the Tax Code (TC) of the Russian Federation, the seller is obliged to issue an invoice within five days from the date of shipment of goods or performance of work (services). According to the Ministry of Finance (letter from the Ministry of Finance dated 26.08.2010 No. 03−07−11 / 370), violation of the five-day period entails a refusal to deduct the input VAT. In an electronic invoice, unlike a paper invoice, the date of issue is strictly fixed by the operator of electronic document management (EDM), it cannot be changed. However, there are no real grounds for the loss of the right to deduction, experts say.
At events where electronic document flow (EDF) is covered, one often hears the remarks of accountants that an electronic document is too expensive compared to a paper one. Accountants and managers who have already switched to electronic document management (Diadoc system) tell whether this is so.
After the entry into force of the Order of the Federal Tax Service of Russia dated June 29, 2012 No. ММВ-7-6 / [email protected] Taxpayers can send, in response to a tax claim to the Inspectorate of the Federal Tax Service, not certified paper copies of documents, but their scanned images or XML-files of documents in electronic form via TCS.
The tax authorities are actively preparing to receive and process documents electronically. In the meantime, they accept certified copies of electronic documents transmitted through Diadoc.
2This became clear during the seminar of SKB Kontur "Electronic document management (EDM) of business entities and bodies that accept reporting", held in the Moscow region from 6 to 8 June.
2According to clauses 2.1 - 2.3 of the Order of the Ministry of Finance of the Russian Federation of 25.04.2011 No. 50n, each participant in electronic document management (EDM) must draw up and submit to its operator an application for participation in EDM, in which a list of necessary details should be indicated, such as: the full name of the organization (or Full name of individual entrepreneur), location of the organization, information about the owners of the received signature key certificates and details of the signature key certificate, TIN / KPP, information about the tax authority in which the organization is registered, etc.
2On April 19, 2012, the Order ММВ-7-6 / [email protected], which amended the Order of the Federal Tax Service of Russia dated 09.11.2010 No. ММВ-7-6 / [email protected] According to these changes, the unified format of the transport container was updated for information interaction with the receiving complexes of tax authorities via TCS using an electronic signature.
How to become an EDF Operator, and why they do not exist yet? Why interim rules, and when will the registry appear? Read the answers to the questions below.
Order No. ММВ-7-3 / [email protected] of 02/14/2012 contains a description of the codes of the types of transactions on value added tax required to maintain a log of received and issued invoices.
From April 1, 2012, it will be possible to issue an invoice only using a new printed form approved by Resolution No. 1137 of January 26, 2012.
We sincerely hope that the formats for electronic invoices will be approved soon.
The Ministry of Finance of Russia sent an official letter to the Federal Tax Service explaining the timing of the application of the new invoice form.
The Federal Tax Service approved the formats of documents required for issuing and receiving invoices in electronic form via TCS using an electronic signature.
7SKB Kontur, the developer of the Diadoc system for the exchange of external electronic documents, has released a special application that allows accountants to solve the problem with out-of-date invoice forms.
23With the entry into force of the Resolution, the rules for working with invoices have changed significantly.
The Ministry of Finance of Russia, in a letter dated 07.12.11 No. 03-07-14 / 119, reported that a draft resolution is being approved by the Government of the Russian Federation, which provides for new forms of invoices, corrective invoices, a logbook for received and issued invoices, shopping books and sales books. It is assumed that the document will enter into force on January 1, 2012.
ASTANA, November 4 - IA Novosti-Kazakhstan. The phased introduction of electronic invoices from 2012 will allow Kazakhstani businesses to save at least five billion tenge a year, Deputy Chairman of the Tax Committee of the Ministry of Finance of Kazakhstan Argyn Kypshakov said on Friday.
On October 1, 2011, Law No. 245-FZ came into force in terms of adjusting invoices. This means that now, if it is necessary to make changes to the invoice, the accountant will need to create a new document - correction. Note that previously, edits were made to the original invoice.
The Rossiyskaya Gazeta published Federal Law No. 245-FZ of July 19, 2011, which amends the first and second parts of the Tax Code of the Russian Federation. In particular, this law establishes the right of companies to issue corrective invoices.
A formalized unified document standard and process automation (that is, the maximum exclusion of the "human factor") will help taxpayers reduce the number of errors and, as a result, avoid the risk of additional tax charges. We analyzed the mistakes that are made in the preparation and issuance of invoices, and highlighted those that can be forgotten if the company switches to electronic documents.
The South of Russia is a point of huge potential growth of electronic document management systems (EDMS): the volume of their implementation in our region is still only a few percent. Legislation contributes to the development of EDMS in business, and government agencies are already simply obliged to use only them
A primary document drawn up in electronic form and signed with an electronic digital signature may be a document confirming the expenses of the taxpayer.
The Rossiyskaya Gazeta published Federal Law No. 235-FZ of July 19, 2011, which amends the first and second parts of the Tax Code of the Russian Federation. In particular, this law establishes the right of companies to issue corrective invoices.
Most likely, electronic invoices will appear in the third quarter of this year. Sergey Razgulin, Deputy Director of the Tax and Customs Tariff Policy Department of the Ministry of Finance of Russia, spoke about what changes in invoices will affect taxpayers.
Until recently, only a paper form was established for invoices. However, Russian companies will soon be able to issue and receive invoices electronically. Such an opportunity will appear as soon as officials approve the corresponding electronic format of the document. Let's figure out how digital invoices will be exchanged.
Federal Tax Service by letter dated 22.06.2011 No. ED-4-3 / [email protected] sent to the tax authorities for information and use in work a copy of the order of the Ministry of Finance dated April 25, 2011 No. 50n on the approval of the Procedure for issuing and receiving invoices in electronic form using the TCS using EDS.
Business knows firsthand about electronic documents. Many enterprises have been using internal EDMS for a long time to simplify the work with documents within the company. However, the process of exchanging electronic documents has long crossed the boundaries of individual enterprises and has grown into a much larger phenomenon. Now Russian companies have received the legislative right to use electronic legally significant documents in external document flow - when working with customers and suppliers. Contracts, invoices, acts of completion, etc. can be signed with an electronic signature and sent to counterparties via the Internet, excluding mail and couriers.
The German Ministry of Finance has decided to simplify the legislation on electronic invoices from 1 July this year.
Recently, the order of the Federal Tax Service of Russia came into force No. ММВ-7-2 / dated 17.02.11 [email protected], which determines the procedure for submitting documents at the request of the inspectorate as part of a tax audit. In practice, it will not be possible to send at least some electronic documents to the inspection until the end of 2011. However, it is already possible to exchange electronic primary data with counterparties without duplicating it on paper.
According to the information we have, the draft order of the Ministry of Finance of Russia, which approves the Procedure for the exchange of electronic invoices, should soon be registered with the Ministry of Justice of Russia. According to the project, sellers and buyers will send each other electronic invoices through the document flow operator.
The first quarter of 2011 was very successful for the Estonian Postal Service Electronic Invoice Center. In comparison with the same period of the last year, the turnover in this direction has increased by almost 300%.
With the entry into force of the new law "On EDS", one can expect the active use of digital signatures by citizens. Including, for receiving government services in electronic form
Will tax inspectorates, during inspections, request originals in paper form, is it worthwhile to have mandatory paper copies in addition to electronic documents, how to technically submit electronic documents at the request of the inspectorate? Such questions first of all arise for Russian taxpayers when it comes to digital document flow. Diadoc's experts answer these questions.
Last Friday, March 25, 2011, the State Duma of the Russian Federation approved in the last reading the draft Federal Law “On Electronic Signatures”.
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 implementation of electronic invoices in Russia
In 2010, the subjects of the Ural Federal District began to actively switch from theory on the topic of electronic public services to practice. The first services began to appear that allow solving the problems of citizens remotely. However, as experts note, the state itself is the main obstacle in the development of electronic public services.
In Russia, a number of changes have come into force regarding the use of invoices. 229-FZ officially recognized them in electronic format, canceling the wording that was valid until that time on the legality of only the paper version of this document. As a result, the electronic invoice logically completed the list of documents used by all Russian companies to document their business transactions.
On October 13, the 6th European Summit ended in Germany - the largest annual event on electronic invoices and other electronic documents (EXPP Summit).
Interesting results were shown by the survey "Electronic invoice exchange" conducted this fall among the readers of PC Week / RE. As follows from its results (see Chart 1), almost all of our respondents (over 94%) were, to one degree or another, interested in the news that electronic exchange of invoices is finally allowed in Russia.
Interview with Petr Didenko, Chief Strategic Development Specialist at SKB Kontur
On July 16, the State Duma passed a bill in the third reading that would allow businesses to exchange invoices electronically via the Internet. Three days later, it was approved by the Federation Council. Now organizations with compatible technical means can send each other electronic documents by mutual agreement of the parties to the transaction.
Leonid Volkov at the Tver Forum told what e-invoicing is and why it is so popular in the world. And how to make e-invoicing work in Russia.
1
On the basis of invoices, VAT is calculated and offset. Since 2016, the GTE number has become its obligatory requisite. Previously, it was approved by the Letter of the Federal Customs Service of the Russian Federation N 15-12 / 19773 dated 06/08/2006, Government Decree No. 1137 dated 12/26/2011. and Letter of the Federal Tax Service of the Russian Federation No. AS-4-3 / 15798 dated 30.08.2013. The name, type of goods and their value in both documents must be absolutely identical. The discrepancies in the invoice are considered as the basis for the refusal of the Federal Tax Service to offset VAT.
What is a GTE number and why is it on the invoice?
The cargo customs declaration was given the status of a basic accounting and statistical document when processing trade operations between Russia and 98 countries. It is with its help that the movement of imported goods across the territory of the Russian Federation is monitored. Violations in the preparation of this document are qualified as illegal movement of imports across the Russian border.
When reselling goods manufactured outside of Russia, the CCD number must be affixed to the invoice. The following information is encrypted in it.
- The number of the department of the Federal Customs Service that endorsed the document is the first fraction of eight digits.
- Compilation date is the second fraction. Represents a six-digit number without separators. It is recorded strictly in sequence: day, month, year.
- The registration number in accordance with the magazine is the third seven-digit fraction.
The CCD number is placed in the column adjacent to the country of origin. Inattention when transferring numbers is fraught not only with a refusal to offset VAT, but also verification by two departments at once - the Federal Tax Service and the Federal Customs Service.
Why is it so important to check the GTE number?
The number of the cargo customs declaration according to the customs register must match the same data in the document itself and the invoice that refers to it. Confusion with numbers and an error in at least one of them will lead to the FTS refusing to refund VAT on documents with an incorrectly specified number. That is why this props was included in the top ten most dangerous.
Until 2016, for the same purposes, it was not necessary to indicate the GTE number - the tax authorities checked the VAT payers according to other criteria. The rules for drawing up and transferring this requisite to the invoice have been agreed upon by a joint decision of the Ministry of Finance, Tax and Customs Service.
The value of the GTE number
The declaration number allows you to solve the following tasks.
- Search by GTE number in the registration journal.
- Declaration under one declaration, respectively, under one number indicates that the goods belong to the same group.
- Different CCD numbers from the same date indicates that the batch of goods is heterogeneous and contains different nomenclature items.
When submitting an invoice for imported goods for VAT refund. The tax office checks with colleagues from customs. It is a comparison of data by graphs. Correct transfer of the GTE, but putting it in the wrong column is considered a violation. It is not difficult to find a GTE by its number in the registration journal.
For companies using OCH, the use of the "CCD number" variable in the invoice is mandatory, regardless of whether they import goods or not.
Where is the CCD number on the invoice?
There is a place for this requisite - the 11th field of the invoice. It is into it that the number from the main and additional sheet of the declaration is transferred (it must be the same on all sheets of one document). The serial number of the goods according to the declaration is indicated next to it - the 32nd column.