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Invoice: concept, application, modern format

Perhaps, everyone, whose future profession is connected with the study of company reporting, it is necessary to know what an invoice is.

This document is an official paper certifying the supply of goods or services. From the point of view of the tax accounting of the Russian Federation, this is a certificate of the seller 's obligation to pay VAT to the budget required for the tax. To keep records, the VAT payer fills in the purchase books and, accordingly, the sales. Any invoice contains the name and details of the seller, as well as the buyer. Of course, the invoice reflects the list of received goods and services, the date of the transaction. You can issue an invoice on a specialized letterhead, and it will serve as a certificate showing the origin of the goods.

Legislative regulation

Regulates the issue of applying invoices to the relevant article of the Tax Code of Russia under the number 168, as well as 169. In addition, it is necessary to focus on the Russian Government Resolution No. 914 of 02.12.2000, which approves the rules for journaling used to record invoices, And also of the already mentioned books of purchase and sale in the established form.

According to the law, invoicing is charged to the following categories of taxpayers who carry out these transactions:

1. Subject to taxation.
2. Non-taxable (according to Article 149 of the Tax Code of the Russian Federation).
4. A category exempted from VAT (in accordance with Article 145 of the Tax Code of the Russian Federation). In the invoice, a note "without VAT" is made.
5. The so-called tax agents of the Russian Federation (all organizations, including individual entrepreneurs) carrying out the purchase of goods or services on the territory of the Russian Federation from foreign persons not registered with tax authorities.
6. The organizations of the lessee of property in state ownership, also being tax agents.

To categories of taxpayers that do not constitute invoices are:

1. Organizations and citizens without a legal entity (IP) engaged in retail trade, catering or providing other services directly to the population for cash. In this case, the seller must issue only a cash receipt.
2. Taxpayers in transactions with securities exempt from VAT (excluding brokerage, as well as intermediary services).
3. Banking institutions for certain transactions for which VAT is not paid.
4. Insurance companies, for operations exempt from taxation.
6. Non-state pension funds for operations exempted from VAT.

In accordance with Article 168 of the Tax Code of Russia, the buyer or seller must present an invoice for the goods within five calendar days from the date of full payment or advance payment. At the same time, the authorized accountant, who must sign the invoice, includes the chief accountant, as well as the head.

The tax authorities are particularly demanding on the issue of a document such as an invoice. The new format (the list of corrections in the document, effective April 2012 according to the government decree of December 26, 2011) is given below.

New invoice format

  • In line 7 now it is necessary to register the currency code, the built-in compliance with the all-Russian classifier;
  • If the organization has other units, then the division number (which is pre-registered in the accounting policy) is indicated through the dividing line;
  • In the column "unit of measurement" the code is indicated, as well as a symbol, which is also taken from the all-Russian classifier.

These are the main changes that an invoice for 2012 should meet. Also, in the legislation of the Russian Federation, the concept of an electronic invoice based on a digital signature is prescribed. At the moment it is practically not used.

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