The subject of VAT and invoices you have been doing for a very long time, and, it would seem, during this time all issues should be exhausted. But, as practice of auditor checks and publications in professional mass media shows, questions are simply inexhaustible. But the more offensive is that often companies in order to confirm the right to a deduction have to go to the arbitration court. Below you will get all the most part of the moments connected with the professional invoice template.
Who and when draws up the professional invoice
The invoice is submitted by VAT payers. Under Article 143 of the Tax Code, payers are companies and individual entrepreneurs, as well as persons who move goods across the border of the government. And this means that any tourist, who has returned can ask at the customs office – how much he bought the goods. And if the amount is more than 65 thousand rubles, then it will have to pay VAT and customs duty.
As for the organizations, in the Tax Code of the government, they mean not only local companies, but also foreign companies, as well as their branches and representative offices that are on tax records.
At the same time, companies that use exempt from VAT on Article 149 of the Tax Code are not tax payers. Nevertheless, those who are exempt from paying taxes must issue invoices with the stamp “Without tax (VAT)”. Companies on the “simplified” can, at their own discretion, issue invoices with the same stamp. The main thing is that the document does not feature a 0 percent rate.
But there are companies that do not make professional invoices template at all. These are taxpayers in securities sale transactions (with the exception of brokerage and intermediary services), as well as banks, insurance organizations and non-state pension funds for transactions that are not taxable (exempt from taxation) in accordance with Article 149 of the Tax Code.
So taxpayers issue invoices when they have an object of taxation. It is defined in Article 146 of the Tax Code. This is the sale of goods, works, and services in the country. Therefore, if a foreign organization provides services to a company that are recognized as subject to VAT under articles 146 and 148 of the Tax Code, either it is necessary to obtain an invoice from the supplier (if it is on tax accounting), or it will have to act as a tax agent, and pay VAT to the budget.
When selling goods to the public, the obligation to issue an invoice is considered fulfilled if the buyer is provided with a cash voucher or another document of the established form (actually at the time of receiving the money or removing the slip from the plastic card). These are paragraphs 6 and 7 of Article 168 of the Tax Code. Therefore, by issuing a check, the seller can enter data into the Sales Book.
But in practice, some companies (for example, in the oil and gas industry, bakeries and others) meet so-called lasting shipments. When homogeneous products are shipped at different times, then professional invoice template is not issued for each shipment, but, for example, once a month or quarter. This does not contradict the law.
Invoice form and mandatory requisites
Last year it became known that the invoice can be exhibited both in paper and in electronic form. This innovation not only pleases, but also worries. The matter is that for today there is no order of exhibiting such invoices.
In addition, there is still no formally approved professional invoice templateform. The one given in Decree of the Government is only recommended. Therefore, companies are not required to work with this form, they can develop their own. At least until the government approves the form of the invoice. The main thing is that all the mandatory requisites are present.
For clarity, below are some examples of which professional invoice template can be safely taken into account: on colored paper, non-standard size (more or less A4), with additional details (print, phone numbers, website address, trademark, etc.), on several sheets with end-to-end numbering, partially filled in by hand, partially on a computer. It is dangerous to take into account invoices drawn up on drafts, as well as with corrections, unfiltered signatures, dates and seals.
Date And Number
So, the first mandatory requisition of the invoice is the serial number and the date of issue of the document. The legislation does not contain any rules for the numbering of invoices, as well as the requirements for the renewal of numbering. The Ministry of Finance and the Federal Tax Service consider that the invoices must be numbered in ascending order.
It is possible to use separating signs, for example, slashes, dashes, dots. Numbering should be increasing and through, that is, without omissions, but not chaotic. Periods of renewal of numbering, taxpayers may establish in any way: in a month, quarter, year, and fix it in their accounting policies. If the invoices for advances are issued with the prefix AB, then this is also approved in the accounting policy.
Name And Address
The following mandatory details are the name of the seller and the buyer and their addresses, the name of the consignor and the consignee and their addresses. They need to be written in strict accordance with the constituent documents. The problem is that the invoices are received by the company some time after the operation and it is difficult to verify the correctness of the seller’s name.
As to the address of the consignee, often the tax authorities have questions in the event that the address of the actual place of receipt of the goods stands and it differs from that which appears in the constituent documents.
Inn And Catch
Because TIN is mandatory props, inaccuracies here are unacceptable. You can also check the number on the site of the government, make a printout and save it. But about the checkpoint in article 169 of the Tax Code, nothing is said. At one time, tax officials insisted that the checkpoint was allegedly part of the TIN. But this is not so. A check point means the order of registration. But for simplicity, of course, it is necessary to put it in the invoice. But he does not affect the deduction.
If the consolidated name is written in the invoices, then the estimated tax rate is written. But if the goods are allocated in separate positions, based on the information of the contract and a specific amount of VAT is calculated, then you can bet 10 or 18 percent.