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New rules of filling documents

On May 25th, 2017, the Resolution No. 625 of the Government of the Russian Federation has approved changes in annexes No. 1 and 2 to the Resolution of the government of the Russian Federation of December 26, 2011 No. 1137. "About forms and rules of filling (maintaining) the documents applied at calculations for a value added tax".

These changes have concerned the following items of appendices: 

1. in the N 1 annex to the specified resolution:

a) the section I after the line concerning currency to add with line of the following contents: "Identifier of the state contract, contract (agreement) ________________________________ (8)";

b) to add point 1 of the section II with the subparagraph of "N" of the following contents:

"m) in line 8 - the identifier of the state contract for delivery of goods (performance of work, rendering services), the contract (agreement) on granting from the federal budget to the legal entity of subsidies, the budgetary investments, contributions to authorized capital (in the presence)";

2. in the N 2 annex to the specified resolution:

a) the section I after the line concerning currency to add with line of the following contents: "Identifier of the state contract, contract

(agreements) ________________________________ (5)";

b) to add point 1 of the section II with the subparagraph of "l" of the following contents:

"k) in line 5 - the identifier of the state contract for delivery of goods (performance of work, rendering services), the contract (agreement) on granting from the federal budget to the legal entity of subsidies, the budgetary investments, contributions to authorized capital (in the presence).".

The present resolution comes into force after a month from the date of his official publication and not earlier than the 1st of the next tax period on a value added tax.

Not superfluous will be to remind that the main document certifying the actual shipment of goods or rendering services and their cost, the invoice is. 

Thus, the Government has made changes to a form of the invoice and the rule of her filling.

The invoice is strictly formalized document.

According to item 3 of Art. 169 of the Tax Code of the Russian Federation the taxpayer is obliged to make the invoice, allowing tax authorities when carrying out tax audit to identify the seller, the buyer of goods (works, services), property rights, the name of goods (works, services), property rights, their cost, and also a tax rate and the sum of a tax shown to the buyer. 

The contents of the invoice are defined by item 5, 5_2 and 6 of Art. 169 of the Tax Code of the Russian Federation. The case of absence of the data established for the corresponding type of the invoice, can be the basis for refusal in receiving a tax deduction. 

The resolution of the Government of the Russian Federation N 625 has added of 25.05.2017 a form of the invoice and the rule of her filling.

The invoice is the document which is equally important both for the seller, and for the buyer. First, he confirms the actual shipment of goods, rendering services, works and their cost. 

Secondly, at realization the seller estimates the VAT and exposes the invoice. The buyer registers him in the purchase ledger, and then brings indicators in the declaration on the VAT. He can declare a deduction only if all conditions of article 169 of the Tax Code of the Russian Federation are met. The mistake can deprive of the buyer of deductions, and therefore forever break off the relations with the seller.

On what it is necessary to pay attention when filling the invoice?

Filling of the invoice when selling goods or services is an indispensable condition for all organizations payers of a value added tax (VAT). The invoice is filled in with the seller after holiday of goods and forms the basis for a deduction or compensation of the VAT. 

The document should be exposed no later than five days from the date of shipment of goods (performance of work, rendering services).

The invoice is created in duplicate: one copy is transferred to the buyer, the second remains at the seller. 

On both copies surely there have to be signatures of the head of the organization and the chief accountant, the seal optional to set. 

The form of the invoice can be also filled in electronic form, in this case there has to be a digital signature (DS) of the head of the organization or other authorized officers.

The contents of the invoice are well known:

1. Description of goods, description of works, services.

2-2a. A unit of measure (at possibility of her instruction). If indicators are absent, the crossed out section is put.

3. Quantity (volume) of delivered goods (the performed works, the rendered services). If indicators are absent, put a crossed out section.

4. The goods price, a tariff of the rendered service, the performed work or the transferred property right. The VAT isn't considered.

5. A total cost of the goods, the rendered services, the performed works or the transferred property rights. The VAT isn't considered.

6. The excise sum on excise goods. If indicators are absent, write "without excise".

7. Tax rate.

8. The VAT sum, is considered on the basis of applied tax rates.

9. A total cost of the goods, the rendered services, the performed works or the transferred property rights. The VAT is considered.

10 and 10а. Information on the manufacturing country. Columns are filled in if the manufacturing country isn't the Russian Federation.

11. Number of the customs declaration. The column is filled in if the manufacturing country isn't the Russian Federation.

And now, since July 1, 2017, year in the invoice there will be new information.

In a new line 8 "The identifier of the state contract, the contract (agreement)" invoices it will be necessary to bring data:

- about the identifier of the state contract for delivery of goods, performance of work, rendering services;

- the contract or the agreement on granting from the federal budget to the legal person of subsidies, the budgetary investments, contributions to authorized capital.

The same changes are made to a form of the adjustment invoice and the rule of her filling. 

The identifier of the state contract, the contract (agreement) should be specified only at his existence. And in all invoices who expose at:

• realization;

• receiving advance payment;

• to adjustment of the sums.

If the company didn't sign the state contract or the contract (agreement), it isn't necessary to fill this part of the invoice.

In our opinion, the director of the modern successful Russian enterprise person vigorous and knowing, surrounded team of professionals. The successful leader who isn't possessing understanding of the Legislation of the Russian Federation in the sphere of the taxation, risks to involve the company and labor collective in serious financial tests. So, incorrectly issued the invoice can cause in the buyer questions with deduction acceptance on the VAT, and it, in turn, will cause unpleasant conversation with the client. Not a rarity in this case and a rupture of the business long-term relations, and reputation loss in the market, and bankruptcy.  

Certainly, the good accountant - the right hand of the successful head. Knowledge and responsibility of this employee - guarantee of financial success of the enterprise. A task of each head - to find such professional person and to offer him worthy conditions of a constructive labor.

However, the control, the interested attention to changes occurring in the Legislation, opportunity to penetrate into indicators of the reporting prepared for delivery, reading declarations, assets and a passive of the company becomes more and more important aspect in the conditions of modern domestic economy.  

For team of professionals no, not solved tasks. After all the professional accountant knows that if inaccuracy has been allowed when filling the invoice to the buyer, she can be corrected, and the buyer will be able to accept the VAT to a deduction next quarter.

The head and financial service have to be uniform team in the sea of business and finance. As the good ship, going a right course, the enterprise will be able to solve all tasks set for him with such friendly staff and to reach goals!


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