UPD buyer parent organization consignee separate division. Universal transfer document - upd. Accounting and legal services

Question: Accounting for separate divisions in UT 10.3 and BP rev.2

Good day everyone.

Bases: Trade Management 10.3 and Enterprise Accounting (2nd edition)
The organization has two geographically separated warehouses, Warehouse1 and Warehouse2. We decided to create a separate division for Warehouse 2. The separate division will not be allocated to its own balance sheet.
1. Question on the accounting methodology in UT 10.3.
Records are already kept in the database and Warehouse1 and Warehouse2 have been created. As far as I understand, there is no need to create a separate organization for separate division? Is the transfer of goods between departments carried out using the document Transfer of Goods?
IN printed forms documents Sales of Goods and Services and Receipt of Goods and Services how to reflect the fact of movement in a separate division, i.e. that the checkpoint is different? Is there a regular mechanism?
2. Keeping records in Enterprise Accounting (2nd edition)
For me, the forest is generally dark. Is it necessary to switch to the CORP version for accounting by separate divisions? Share your experience.
3. When uploading data from the UT to the BP using standard means, what criteria are used to determine which department the document belongs to? According to the “Division” details in the documents?

Thanks in advance for your answers.

Answer:

One topic - one question, especially since the answer to one question depends on the solution of others

To account for separate divisions, you need to create organizations and use BP Corp. It is not obvious that you need such accounting, especially in UT

If we are going to change configurations, then it makes sense to look towards BP3.0 and UT11.2, where there are much more possibilities for accounting for separate divisions (OP) using standard means

To select and print the checkpoint of the OP in UT10.3, you need to finish it - add the checkpoint details to the departments (and not to the warehouses, since the exchange is with the BP). I will not develop this topic, because... I am a small supporter of using non-standard functionality

Without finishing (and switching to other configurations) - in the Counterparties directory, create your own counterparty (your own) organization, i.e. with all the same data of the (head) organization, but with the checkpoint of a separate division. The user sets this counterparty as the main consignor - it will be set by default in documents by default and registered in printed forms.

Question: UPP substitution of the checkpoint of a separate unit in UPD and SF

Hello.

We sell products to networks. They have separate divisions.

I created the counterparty “Head” and “Separate”, checked the box included in the holding and indicated the parent organization. They have the same TIN and legal address. But different checkpoints.

Then I formalize the Implementation. The “Head” counterparty is indicated as the counterparty. As a consignee "Separated". When printing the SF or UPD, the checkpoint of the counterparty is taken, not the consignee.

I read somewhere that the checkpoint of the consignee (the “Separated” counterparty) should be substituted.

Has anyone come across this? You can manually specify a hyperlink in a document. How can I make sure that the consignee’s checkpoint is automatically inserted?

Answer:

Em.
Yes, everything seems to be working normally (well, at least the invoice, I don’t use UPD). Although my invoice printing has been slightly altered, so I can’t confirm how it works in the original.

Yes, the invoice must include the consignee's checkpoint.

There is this one that is separate, what is selected in its card in the “View” field?

Question: Hierarchy of separate divisions in BP Corp 2.0

Answer:() the calculation of shares will be incorrect, because, as far as I remember, in all queries in all conditions the queries contain “= &SeparateUnit”, and not “IN HIERARCHY”, etc.

() “When in practice they want this not to be the case, they create a segregation in the program”
Who has this practice? The methodologists of the 1C company?
So, in order not to deal with such crap, but to normally distribute costs among actually existing divisions within a separate one, sex with the program is required.

Question: Moving a separate unit to ZUP 3.1

In the Divisions directory there are two root divisions, one of which is separate.
The cadres decided that it was time for this separate unit to become part of another, not separate one - technically it would be simple to transfer one to the other.

The question arose whether everything is so simple - how will this affect further accounting - on the calculation of salaries, taxes, calculations upon dismissal, vacation, sick leave, etc.

Are there any pitfalls, or can you just transfer one to the other and not worry?

Answer: when the cat has nothing to do...

pass this on to your HR people.

If the unit existed as a separate unit for a long time, then nothing needs to be redone, only because the tail wags the dog - the payroll of the current unit is already working as a separate unit and nothing changes for it.

And that the very element of the directory of divisions will change its managerial, and not regulated, affiliation - this is neither cold nor hot.

Question: Bukh. 3.0 CORP - no separate divisions

Although it is available in other databases. For example here:

And I compared all the settings and looked at the predefined ones in the chart of accounts in the configurator, but I can’t find the reason. I ask the guru for help.

Answer: The tax office was specified, I found “Maintain Accounting for Divisions” in the constants and put “YES”. In divisions you can now select separate ones, but selection for them has not appeared in the account. Maybe there are still options?

Question: Payment from a separate division

Good afternoon. We have UT 10 10-3-36-1 (unmodified)

Question 1:
Is there some kind of mechanism in trade: when payment comes from a counterparty, and the goods are picked up by a separate division of this counterparty (with its own current account and checkpoint), how to make sure that there is no gap between the payment and the goods??
Question 2:
The question is the same, only the participants are a counterparty and a subsidiary.

Answer:

The head one, the one who usually pays, goes through the contract, and you indicate the separate one as the consignee for the documents.

Question: accounting 3.0 report 6-NDFL separate division

How to make a 6-NDFL report for a separate division?

Employees have established: main unit, separate unit.
The separate division is not allocated to a separate balance sheet.

In form 6-NDFL you can select INFS.
But I cannot find any connection between the separate unit and the Federal Tax Service. Can you tell me how to bind?

Answer: In the report code there is a division by Organization, KPP, OKTMO.

Question: Restricting access rights for a separate division

Accounting 3.0 CORP. I was faced with a problem: I need to restrict access rights to separate departments. I decided to use standard functionality for restricting rights by organization. We entered all separate divisions into the directory of organizations indicating the parent organization, and assigned users restrictions on the created organizations. However, it doesn't work. I started looking at the access restrictions for the “Organizations” directory in the configurator, the following is written there:

//OrganizationReading
// Can be read if there is access to (by or)// Organizations // The parent organization of this organization// Any organization with a parent organization equal to the parent organization of this
What happens, it won’t be possible to share access in this way if organizations have one head office? Has anyone encountered this? Is there any way to cheat?

Answer: Understanding constraint patterns. If I understand correctly, there is a constraint template used, and there is an addition to it, which is prescribed for each object separately. For example, for a directory of organizations, the restriction of access to data has the following form:

//OrganizationReading// Can be read if there is access to (by or ) // Organization // The parent organization of this organization // Any organization with a parent organization equal to the parent organization of this #ByValuesExtended("Directory.Organizations", "Reading","", "LEFT CONNECTION Directory. Organizations AS Separate Divisions
Software   //T.Head Organization<>VALUE(Directory.Organizations.EmptyLink) //I (   // T.HeadOrganization = SeparateDivisions.HeadOrganization // OR   // T.HeadOrganization = SeparateDivisions.Link //)  //OR   //T.Link = SeparateDivisions.HeadOrganization T.Link = SeparateUnits.Link", "", "Organizations", "T.Link", "OR (", "Organizations", "T.HeadOrganization","AND", "","T.HeadOrganization<>VALUE(Directory.Organizations.EmptyLink)", ") OR", "Organizations", "SeparateDivisions.Link", "", "","","", "","","", ""," ","", "",,"",,"", "",,"",,"", "",,"",,"", "",,"",,"", "",,"",,"", "","","", "","","", "","","", "","","")
Those. The template “#ByValuesExtended” is used and then a condition for the parent organization is added to it. By commenting out the lines as shown above, I got the restriction I needed. But it turns out that this needs to be done for each configuration object and for each role that provides access to this object separately? Or am I misunderstanding something here?

The Ministry of Finance clarified how to fill out invoices when selling goods through separate divisions

If an organization sells goods through its own separate division, then invoices for shipped goods can be issued by the branch only on behalf of the organization. In this case, in line 2b “TIN/KPP of the seller” of the invoice, the KPP of the corresponding separate division should be indicated. Such clarifications are contained in the letter of the Ministry of Finance of Russia dated May 18, 2017 No. 03-07-09/30038.

Officials remind that value added tax payers must prepare invoices. Separate divisions are not VAT payers (Article of the Tax Code of the Russian Federation). At the same time, in accordance with the rules for filling out an invoice used for VAT calculations (approved by Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137), line 26 “TIN/KPP of the seller” indicates the taxpayer identification number and the reason code for registration accounting of the taxpayer-seller. Therefore, if an organization sells goods through its separate divisions, then invoices for shipped goods are issued in the name of the selling organization (in particular, name, address, TIN). In this case, in line 2b you need to reflect the checkpoint of the corresponding branch. But what if line 2b indicates the checkpoint of the parent organization? Will such an error be grounds for refusing to allow the buyer of this product to deduct VAT? The authors of the letter did not give a direct answer to this question. But at the same time they recalled the provisions of paragraph 2 of Article of the Tax Code of the Russian Federation. According to this rule, errors in invoices that do not prevent tax authorities identifying the seller, buyer of goods (work, services), the name of the goods (work, services), their cost, as well as the tax rate and the amount of tax presented to the buyer, are not grounds for refusing to accept VAT amounts for deduction.

Please note that the checkpoint is not one of the mandatory details of the invoice (Clause 5 of Article of the Tax Code of the Russian Federation). The absence of a checkpoint or an incorrect number does not interfere with the identification of the seller, and therefore cannot prevent the deduction of VAT due to the provisions of paragraph 2 of Article of the Tax Code of the Russian Federation. The same norm states that failure to comply with the requirements for an invoice not provided for in paragraphs 5 and 6 of Article of the Tax Code of the Russian Federation cannot be grounds for refusal of a deduction. The validity of this approach is confirmed judicial practice(see “What errors in invoices do not prevent deduction: recent examples from arbitration practice”).

However, in order to avoid disputes with tax authorities, it is better to be guided by the above explanations of the Ministry of Finance. Therefore, those who purchased goods (work, services) from branches should check whether the seller’s checkpoint is indicated correctly in the invoices. This can be done using special services that allow you to automatically compare data not only in invoices, but also in purchase/sale books and journals of received and issued invoices.

Is it necessary to put a slash on the branch invoice.

Can a branch employee sign an invoice for the director?

Will they refuse to deduct VAT if the “head” checkpoint is indicated on the invoice?

Often a company purchases goods for the needs of a division. The head office can purchase products and then redistribute them to the branch (more about the nuances tax accounting internal movement of property read on p. 56 of the current issue). Or immediately purchase goods for “separateness”.

The editors receive many questions from subscribers asking for clarification on the procedure for issuing invoices if a company purchases goods for a division. In addition, despite many explanations from departments, taxpayers doubt whether they correctly fill out invoices if the seller of the goods is a branch of the company.

We analyzed the position of departments and courts on this matter and compiled a useful cheat sheet for readers.

How to fill out an invoice if a company sells goods through its own separate division

Irina Guskova, accountant, Petushki, Vladimir region: “Our company is engaged in sewing covers for car seats. The main production is located in the city of Dmitrov. And sales offices are scattered throughout different cities. Do I understand correctly that in the invoices that I issue to customers, as a seller I indicate not the address of the factory in Dmitrov, but our address - the city of Petushki?

Separate units Russian companies are not independent legal entities (clause 3 of article 55 of the Civil Code of the Russian Federation). This means that they are not VAT payers (Article 143 of the Tax Code of the Russian Federation). Therefore, if a company sells goods through its own separate division, it issues an invoice on its own behalf.

But practice shows that even if an organization indicates the details of a department in the invoice, this will not entail negative consequences. tax consequences. The table below presents possible options for issuing an invoice in the situation under consideration with reference to official explanations from the financial department and the position of the courts.

Table. Whose details must be indicated on the invoice when shipping goods from the department

Please note that in mid-2014, both the tax and financial departments agreed that in the situation under consideration, the invoice must be filled out as follows (Letters of the Ministry of Finance of Russia dated 06/03/2014 N 03-07-15/26524 and the Federal Tax Service of Russia dated 07/08/2014 N GD-4-3/13250@):

Line 2 (“Seller”) indicates the full or abbreviated name of the organization in accordance with the constituent documents;

Line 2a (“Address”) indicates the location of the organization in accordance with the constituent documents;

Line 2b (“TIN/KPP of the seller”) - TIN of the organization and KPP of the corresponding separate division;

Line 3 (“Consignor and his address”) - the name and postal address of the corresponding separate division.

We believe that it is safest to fill out invoices this way. However, as practice shows, courts often agree with an alternative option for processing documents.

Note. The company can challenge the refusal to deduct VAT if the invoice on behalf of the seller's division indicates name of this branch.

How to issue an invoice if an organization buys goods for its separate division

Elena Malaya, clerk, Moscow: “I work in a division of a production organization. We purchased materials for production needs. When registering incoming documents, I discovered that the main company was listed as the buyer (its name, INN/KPP and address). No Are there any mistakes here? Or ask the supplier’s accountant to correct the documents?”

In September 2014, the Russian Ministry of Finance issued two Letters at once, several days apart, in which it explained in detail the procedure for filling out an invoice in the situation under consideration. In particular, the financial department drew attention to the fact that in lines 6 and 6a (“Buyer” and “Address”) the seller indicates the name and address of the organization in accordance with the constituent documents, and in line 6b (“TIN/KPP of the buyer”) provides the TIN of the organization and the checkpoint of the relevant department (Letters dated 09/05/2014 N 03-07-09/44671 and dated 09/01/2014 N 03-07-09/43645).

Such conclusions are also contained in earlier clarifications of the Ministry of Finance of Russia (Letters dated July 24, 2013 N 03-07-09/29204 and dated May 15, 2012 N 03-07-09/55).

If the received invoice indicates the name of your division and not the parent organization, tax authorities may refuse to deduct “input” VAT. In practice, some companies manage to challenge additional tax charges in this case in court.

Thus, the Federal Antimonopoly Service of the Ural District, in Resolution dated 02/07/2008 N F09-141/08-S2, recalled that the divisions Russian organizations fulfill the duties of the organization for paying taxes at the location of such divisions (paragraph 2 of article 19 of the Tax Code of the Russian Federation). At the same time, the Tax Code of the Russian Federation does not prohibit a branch from refunding VAT paid to the seller as part of the price of goods if this particular branch is indicated as the buyer in the invoice. This means that in the situation under consideration, VAT deduction is legal.

We also recall that in line 4 (“Consignee and his address”) the seller indicates the actual location of the premises where the buyer accepts the goods. In this situation, the products are shipped to the department's warehouse. This means that its name and postal address must be indicated in the appropriate line. This was indicated by the Russian Ministry of Finance in Letter dated 04/13/2012 N 03-07-09/35.

Who signs on behalf of the manager and chief accountant an invoice issued in the department if these employees work in the head office

Victor Chernyshev, general manager, St. Petersburg: “The head office of our company and three stores are located in St. Petersburg. Previously, I visited all retail outlets once a week and signed shipping documents. But recently we opened a store in Vyborg and in the Moscow region It’s not practical to go there to get documents approved. Can I trust the accountants of these departments to sign documents on my behalf?”

Not only the head of the organization and its chief accountant, but also other authorized persons can certify the information in invoices (clause 6 of Article 169 of the Tax Code of the Russian Federation). To do this, you need to issue an order or power of attorney (Article 185 of the Tax Code of the Russian Federation).

In the fall of 2014, the Ministry of Finance of Russia confirmed that neither the Tax Code of the Russian Federation nor the Decree of the Government of the Russian Federation of December 26, 2011 N 1137 “On the forms and rules for filling out (maintaining) documents used in calculations of value added tax” obliges the chief accountant to issue a power of attorney for signing invoices (Letter of the Ministry of Finance of Russia dated October 21, 2014 N 03-07-09/53005). It turns out that any authorized person can sign an invoice, and not just the manager and chief accountant.

In addition, according to the department, an invoice can be signed by one employee who has the right to sign on the basis of a power of attorney for both the manager and the chief accountant of the organization. Similar conclusions are contained in Letter of the Federal Tax Service of Russia dated June 18, 2009 N 3-1-11/425@.

Please note that if a company employee signs an invoice by proxy, it is more appropriate to indicate the surname and initials of this person in the document. After all, entering additional information into the invoice is not a violation that can lead to a refusal to deduct VAT (Letters of the Ministry of Finance of Russia dated 04/23/2012 N 03-07-09/39 and the Federal Tax Service of Russia for Moscow dated 01/23/2009 N 19- 11/004827).

We were unable to find official explanations from departments or the court’s position on who should sign the invoice on behalf of the manager and chief accountant if the document is issued by a division and the indicated employees work in the head office. We believe that this can be done by any authorized employee of the department.

How to number invoices issued on behalf of departments

Svetlana Stepanova, accountant, Orenburg: “I do accounting for a company that has two branches. I have always numbered invoices in order. But recently they opened a new large store and hired a separate accountant there. It turns out that I won’t be the only one preparing the documents for shipment. How should we deal with the numbering of papers so as not to get confused and not face fines from the tax office?

One of the mandatory details of an invoice is its serial number (clause 1, clause 5, article 169 of the Tax Code of the Russian Federation). The taxpayer sets the numbering order independently and fixes it in accounting policy for tax purposes.

If a company sells goods through its separate divisions, then in the invoices issued for such sales, the serial number through the dividing line is supplemented with a digital index of the separate division (clause “a”, clause 1 of the Rules for filling out an invoice, approved by Decree of the Government of the Russian Federation dated December 26, 2011 N 1137, and Letter of the Ministry of Finance of Russia dated May 22, 2012 N 03-07-09/59). In Letter dated October 11, 2013 N 03-07-09/42466, the Russian Ministry of Finance explained that up to the dividing line, the company can number documents in ascending order of numbers for the corresponding separate division. Moreover, from this clarification we can conclude that the absence of a dividing line in the invoice number issued by a separate division is not a violation and should not serve as a basis for refusing a deduction to the buyer.

Note. Until " / "The company can number documents ascending numbers for each division.

After all, an error in the invoice, which does not interfere with identifying the parties to the transaction, as well as calculating the amount of tax payable to the budget, does not threaten the company with tax sanctions. The Federal Tax Service of Russia once again drew attention to this in Letter No. GD-4-3/22685@ dated November 5, 2014. Therefore, if you make a mistake when numbering invoices, you will not face fines.

We believe that in the situation under consideration you can number invoices separately for each division.

Note. How to number UPD in the presence of several separate divisions

Instead of invoices, a company can issue an UTD (its form is recommended by Letter of the Federal Tax Service of Russia dated October 21, 2013 N ММВ-20-3/96@ “On the absence of tax risks when taxpayers use a primary document drawn up on the basis of the invoice form”).

Recommendations for filling out individual details of the universal transfer document form, given in Appendix No. 3 to the above Letter, do not explain how a company should number the UTD if it has separate divisions.

Can a company issue invoices on behalf of the head office electronically, but on behalf of a division - on paper?

Alexander Cheranev, financial director, Moscow: "In connection with the implementation electronic document management We planned to exchange electronic invoices with counterparties. But the accountant of one of the departments rebelled. It’s easier for her to write it out the old fashioned way. paper document. Wouldn't that be a violation?"

The company has the right to issue some invoices to counterparties in paper form, and some in electronic form (paragraph 2, clause 1, article 169 of the Tax Code of the Russian Federation). But the Tax Code does not establish a procedure for combining paper and electronic document flow.

We were unable to find official explanations from the departments about whether a company can draw up documents on behalf of the head office and on behalf of divisions in different ways. We believe that you can issue invoices on behalf of the "stand-alone" on paper. But we recommend that you fix the procedure for issuing invoices in your “accounting”.

Read on e.rnk.ru. Even more useful materials

From January 1, 2014, the seller may not issue an invoice to the buyer if one of the parties to the transaction is not a VAT payer or is exempt from paying this tax. Or if the sale itself is not subject to VAT or is exempt from taxation on the basis of Art. 149 of the Tax Code of the Russian Federation (subparagraph 1, paragraph 3, article 169 of the Tax Code of the Russian Federation, paragraph “a”, paragraph 3, article 1, part 1, article 3 Federal Law dated July 21, 2014 N 238-FZ "On amendments to Chapter 21 of Part Two of the Tax Code of the Russian Federation and Article 12 of the Federal Law "On amendments to certain legislative acts Russian Federation in terms of combating illegal financial transactions").

In addition, it is necessary to enter into an agreement with the counterparty regarding the non-issuance of invoices. Read more about how to do this on the website e.rnk.ru in the “Question and Answer” section (RNA, 2014, No. 20).

We also remind you that consent can be issued not only on paper, but also electronically. The Russian Ministry of Finance drew attention to this in Letter dated October 21, 2014 N 03-07-09/52963. We believe that if the head office of a company exchanges electronic invoices with counterparties, and the division exchanges paper invoices, then the agreement on non-issuance of invoices can also be drawn up in different ways.

Is it necessary to put a slash on the branch invoice. Can a branch employee sign an invoice for the director? Will they refuse to deduct VAT if the “head” checkpoint is indicated on the invoice? Often a company purchases goods for the needs of a division. The head office can purchase products and then redistribute them to a branch (read more about the nuances of tax accounting for internal movement of property on page 56 of the current issue). Or immediately purchase goods for “separateness”. The editors receive many questions from subscribers asking for clarification on the procedure for issuing invoices if a company purchases goods for a division. In addition, despite many explanations from departments, taxpayers doubt whether they correctly fill out invoices if the seller of the goods is a branch of the company.

Registration of administrative department of a separate unit if the head pays

At the same time, when filling out invoices for goods (work, services) sold by an organization through its separate division, in line 2b “TIN/KPP of the seller” of the invoice, the KPP of the corresponding separate division should be indicated (letter of the Ministry of Finance of Russia dated May 18, 2017 N 03 -07-09/30038, dated 05/30/2016 N 03-07-09/31053, dated 06/03/2014 N 03-07-15/26524, dated 07/04/2012 N 03-07-14/61, dated 04/03/2012 N 03-07-09/32, dated 02/10/2012 N 03-07-09/06, dated 01/26/2012 N 03-07-09/03, dated 02/11/2011 N 03-07-09/36, Federal Tax Service of Russia dated November 16, 2016 N SD-4-3/, letter of the Federal Tax Service of Russia dated July 8, 2014 N GD-4-3/ (posted on the Federal Tax Service website in the section “Explanations of the Federal Tax Service, mandatory for application by tax authorities”)).By virtue of paragraphs. "l" p.

Registration of a separate division - step-by-step instructions 2018

Tax Code of the Russian Federation, in the invoice issued for the sale of goods (work, services), transfer of property rights, the name, address and identification numbers of the taxpayer and buyer must be indicated. At the same time, the norms of Chapter 21 of the Tax Code of the Russian Federation do not disclose the procedure for filling out these details, as well as and do not establish any features of their filling when shipping goods (providing services, performing work) through a separate division (separate division) of the organization or when receiving goods (providing services, performing work) to the warehouse of a separate division (separate division) of the organization. Clause 8 Art.

Universal transfer document (UPD) in 2018: form, sample

Which line to fill out – 8 or 9 – depends on how the contract is drawn up. If from the very beginning there was no condition on changing the price, the seller fills out line 8 “I propose to change the price.”

If the contract already contained a condition on the possibility of changing the cost of delivery, then the seller fills out line 9 “Notifying about the change in cost.” In the first case (the seller filled out line 8), the buyer reflects his consent to the change in price in line 12 “I agree with the change in price.”

In addition, the buyer must fill out lines 14 and 15. In the second case (the seller filled out line 9), lines 14 and 15 are not required to be filled out.

But if the buyer fills them out, then he will be able to consider the received UCD as his internal accounting document (analogous to an accountant’s certificate), which will confirm the change in the cost of goods (work, services) received previously.
Tax Code of the Russian Federation) (see decisions of the FAS North Caucasus District dated July 30, 2009 in case No. A53-18001/2008-C5-46, FAS Moscow District dated July 14, 2010 N KA-A40/5923-10, dated September 8, 2011 N KA -A41/9713-11, Ninth Arbitration court of appeal dated 18.07.2011 N 09AP-14445/11, Seventeenth Arbitration Court of Appeal dated 11.03.2012 N 17AP-1211/12, Eleventh Arbitration Court of Appeal dated 21.01.2013 N 11AP-16278/12, Fifteenth Arbitration Court of Appeal dated 11.06.2017 N 15AP-4606/17). The answer was prepared by: Expert of the Legal Consulting Service GARANTVakhromova Natalya The answer passed quality control on November 2, 2017.

Attention

After all, entering additional information into the invoice is not a violation that can lead to a refusal to deduct VAT (Letters of the Ministry of Finance of Russia dated 04/23/2012 N 03-07-09/39 and the Federal Tax Service of Russia for Moscow dated 01/23/2009 N 19- 11/004827). We were unable to find official explanations from departments or the court’s position on who should sign the invoice on behalf of the manager and chief accountant if the document is issued by a division and the indicated employees work in the head office.

Info

We believe that this can be done by any authorized employee of the department. How to number invoices issued on behalf of departments Svetlana Stepanova, accountant, Moscow

Important

In the UCD with status 2, lines 8 (or 9) and line 12 must also be filled in. Moreover, in the part that duplicates the adjustment invoice, it is enough to fill in only those details that reflect changes in cost or quantitative indicators.

• 1 What do universal documents replace?
• 2 Purpose of universal documents
• 3 Who can use universal documents
• 4 For what operations can UTD be used?
• 5 When can you use UKD?
• 6 Filling out universal documents

When shipping goods or transferring works, services, property rights, it is not at all necessary to issue a separate invoice and transfer document (bill of lading, act, etc.). Currently, without any tax risks, they can be combined into one universal transfer document (UTD). After shipment, the cost of goods (work, services, property rights) may change. Such a change may be caused by an increase or decrease in either the price or the quantity (volume) of inputs supplied.

The Ministry of Finance of Russia confirmed that neither the Tax Code of the Russian Federation nor the Decree of the Government of the Russian Federation dated December 26, 2011 N 1137 “On the forms and rules for filling out (maintaining) documents used in calculations of value added tax” obliges the chief accountant to issue a power of attorney to sign invoices ( Letter of the Ministry of Finance of Russia dated October 21, 2014 N 03-07-09/53005). It turns out that any authorized person can sign an invoice, and not just the manager and chief accountant. In addition, according to the department, an invoice can be signed by one employee who has the right to sign on the basis of a power of attorney for both the manager and the chief accountant of the organization. Similar conclusions are contained in Letter of the Federal Tax Service of Russia dated June 18, 2009 N 3-1-11/
Please note that if a company employee signs an invoice by proxy, it is more appropriate to indicate the surname and initials of this person in the document.

It is a set of characters that is in addition to the regular TIN - tax identification number. Important feature registration code is that the same organization can have several checkpoints.

The reason for this is very simple - registration is sometimes carried out in several tax authorities and in different areas. In each case, an individual registration reason code is generated.

So, the checkpoint is assigned:

• at the place of registration of the legal entity;
• at the place of registration of separate divisions;
• in a region where a legal entity owns any property (real estate, cars).

An invoice is a strict reporting document necessary to reflect the entire necessary information. It must indicate the corresponding checkpoint.

The universal transfer document (hereinafter referred to as UTD) was adopted on October 21, 2013 - this is a single form that replaces the set primary documents by transmission material assets and an invoice. The document is advisory in nature, and the entrepreneur or organization decides how to formalize the facts of economic life. The UPD is developed on the basis of an invoice form, which allows you to combine an invoice with different accounting forms (TORG-12, M-15, OS-1, commodity section TTN), as well as:

• Take into account the formalized fact economic life for the purposes accounting;
• Use the right for VAT tax deduction;
• Confirm expenses for the purpose of calculating income tax;
• Eliminate duplication.

Application of UPD:

• Shipment of goods (without transportation and with transportation);
• Transfer of results of completed work;
• Provision of services;
• Transfer of property rights;
• Shipment of goods (work, services) by the commission agent (agent) to the principal (principal).

The UPD form is not used only as an invoice. Therefore, upon receipt of an advance payment or amounts associated with payment goods sold(works, services), as well as when performing the duties of tax agents, it is necessary to issue invoices separately, in the prescribed manner.

Fact of economic life– a transaction, event, operation that has or is capable of influencing the financial position of an economic entity, financial result its activities and (or) cash flow.

Tax deductions– amounts by which the tax assessed for payment to the budget can be reduced. Basically, these are the VAT amounts that suppliers indicated in invoices for goods (work, services) purchased by entrepreneurs or organizations.

Name and explanation of filling out the UNIVERSAL TRANSFER DOCUMENT

INVOICE section

Invoice No. ___ 1 ______ from 12/10/2016 __ (1) – serial number and date of invoice, used in calculations of value added tax. When drawing up (issuing) by the principal (principal) of an invoice issued to a commission agent (agents) selling goods (work, services), property rights on his own behalf, as well as when drawing up in this case the commission agent (agent) of an invoice issued to the buyer, the date of issue of the invoice by the commission agent (agent) is indicated. The serial numbers of such invoices are indicated by each taxpayer in accordance with their individual chronology of invoicing.

Correction No. ___ --- ____ from ____--- ____ (1a) - serial number of the correction made to the invoice and the date of this correction. When drawing up an invoice, before making corrections to it, a dash is placed in this line.

Salesman __ LLC "Petrov" ___ (2) - full or abbreviated name of the seller– a legal entity in accordance with the constituent documents, surname, Name, surname individual entrepreneur or the name of the organization.

Address _____ 129657, Moscow, st. Petrova, 10 ____ (2a) – seller's location– a legal entity in accordance with the constituent documents, place of residence of an individual entrepreneur or legal address organizations.

Seller's INN/KPP ___ 8563577373/784678678 _ (2b) – Taxpayer identification number and reason code for registering the taxpayer-seller. Foreign organizations put a dash through.

Shipper and address _____ aka ___(3) – full or abbreviated name of the shipper

Consignee and his address ____Ivanov LLC, Moscow, st. Ivanova, 125___ (4) – full or abbreviated name of the consignee in accordance with the constituent documents and its postal address.

To payment and settlement document No. ________ dated _________ (5) – details (number and date of compilation) payment document or cash receipt (when making payments using payment documents or cash receipts to which an invoice is attached), in case of receipt of advance or other payments for upcoming deliveries of goods (performance of work, provision of services), transfer of property right

Buyer ____Ivanov LLC__ (6) – full or abbreviated name of the buyer in accordance with the constituent documents.

Address ___ 128904, Moscow, st. Ivanova, 125____ (6a) – buyer's location in accordance with the constituent documents.

INN/KPP of the buyer ____4565473777/767670763_ (6b) – taxpayer identification number and reason code for registering the taxpayer-buyer.

Currency: name, code ____ Russian ruble, 643__ (7) – name of currency, which is uniform for all goods (works, services), property rights and its digital code in accordance with All-Russian classifier currencies, including non-cash forms of payment.

COUNTS in the merchandise department

Box 1 – Name supplied (shipped) goods(description of work performed, services provided) transferred property rights, and in case of receipt of payment, partial payment for upcoming deliveries of goods (performance of work, provision of services) transfer of property rights - the name of the goods supplied (description of work, services), property rights.

Box 2 and 2a- unit of measurement ( code and corresponding symbol(national) in accordance with sections 1 and 2 of the All-Russian Classifier of Units of Measurement) (if it is possible to indicate it). If there are no indicators, a dash is added.

Column 3 – quantity(volume) supplied goods(work performed, services rendered) transferred property rights based on accepted units of measurement (if it is possible to indicate them). If there is no indicator, a dash is added.

Column 4 – price(rate ) goods(work performed, service rendered) transferred property law per unit of measurement (if it is possible to indicate it) under an agreement (contract) without taking into account value added tax, and in the case of application of state regulated prices (tariffs), including value added tax, taking into account the amount of tax. If there is no indicator, a dash is added.

Box 5 – cost of the entire quantity(volume) supplied(shipped) according to invoice goods(work performed, services provided), transferred property rights without value added tax.

Box 6 – amount of excise duty on excisable goods. If there is no indicator, the entry “without excise tax” is made.

Column 7 – tax rate. For transactions specified in clause 5 of Article 168 of the Tax Code of the Russian Federation, an entry “without VAT” is made.

Column 8 – value added tax amount presented to the buyer of goods (work performed, services rendered), transferred property rights upon their implementation, calculated on the basis of the applicable tax rates, and in the case of receipt of payment, partial payment on account of upcoming deliveries of goods (performance of work, provision of services), transfer of property rights - the amount of tax calculated on the basis of the tax rate determined in accordance with clause 4 of Article 164 of the Tax Code of the Russian Federation.

Column 9 – cost of the total quantity supplied(shipped) according to invoice goods(work performed, services provided), transferred property rights, taking into account the amount of value added tax, and in the case of receiving the amount of payment, partial payment for upcoming deliveries of goods (performance of work, provision of services), transfer of property rights - receipt of the amount of payment, partial payment.

Box 10 and 10a – country of origin of the goods(numeric code and a short name corresponding to the mind) in accordance with the All-Russian Classifier of Countries. These columns are filled in for goods whose country of origin is not the Russian Federation.

Box 11 – customs declaration number. This column is filled in for goods whose country of origin is not the Russian Federation

Line “Total payable” is filled in for compiling a purchase book, a sales book, and in the cases provided for by Appendices No. 4 and 5 to Decree of the Government of the Russian Federation of December 26, 2011 No. 1137, for the preparation of additional sheets for purchase books and sales books.

Left column of UPD

Column "Status"- "1"-UPD replaces the invoice and transfer deed; "2"- UPD replaces only the transfer act, i.e. is the primary document.

Column A “Item No.”- serial number of the record in the table.

Column B “Code of goods/works, services”- if a product is reflected in the UPN, then it is necessary to indicate it article number. If works or services are reflected, then OKVED, or OKUN.

Lines under the product department and signatures of the parties

“Grounds for transfer (delivery) / receipt (acceptance)” Supply Agreement N10 dated December 1, 2016, power of attorney for receipt of inventory items No. 001 dated December 10, 2016_ - it is necessary to indicate information identifying the emerging relationship of the parties: types of relationships, details of contracts, agreements , instructions, etc. (or information about the contract specified in the Implementation document (act, invoice)).

“Data on transportation and cargo” ____Consignment note No. 1 dated 12/10/2016___– must be specified details transport documents(bill of lading, waybill), instructions to forwarders, warehouse receipts and other clarifying information about transportation.

“Product (cargo) transferred/services, results of work, rights handed over”– - the position of the person who made the shipment or the person authorized to act on the transaction of transfer of work results (services, property rights) on behalf of the economic entity. If a person is simultaneously a person authorized to sign invoices and has signed the document on behalf of the manager (chief accountant), then this line indicates only information about his position and full name without repeating the signature.

“Date of shipment, transfer (handover)”– it is necessary to indicate the date of the fact of economic life, that is, the actual date of shipment of goods, provision of services, transfer of results of work performed, transfer of property rights.

“Other information about shipment, transfer” - additional information, for example, data on passports, product certificates. If there are integral attachments to the UPD, indicate the number of these documents and their type.

– must be specified person's position responsible for the correct execution of the transaction (operation) on the part of the seller, his signature indicating his last name and initials. If this person is at the same time the person who made the shipment or is authorized to act on the transaction on behalf of the economic entity (line), then (if there is a signature in line) only his position and full name can be indicated in this line. without repeating the signature. If this person is at the same time a person authorized to sign invoices and signed the document on behalf of the manager (chief accountant), then only his position and full name are also indicated in this line. without repeating the signature. If several persons are simultaneously responsible for the correct execution of the transaction, then an additional line () must be entered into the document to indicate the position, full name. and signatures of the second responsible person.

“Name of the economic entity - the document preparer (including the commission agent (agent))”- the name and other details identifying the economic entity that drew up the document on the part of the seller may be indicated. This line indicates: information about the economic entity that keeps accounting records for the seller on the basis of an agreement or information about the commission agent (agent), if he transfers to the principal (principal) goods, results of work, services purchased from the seller on his own behalf (in this case, in The line indicates the details of the agreement between the principal (principals) and the intermediary). The line may not be filled in if there is a seal containing the full name of the economic entity that compiled the document.

“Goods (cargo) received/services, results of work, rights accepted”– must be specified position of the person receiving the goods and (or) authorized to accept services, results of work, rights under the transaction of transfer of results of work (services, property rights) on behalf of the buyer; as well as his signature indicating surname and initials.

“Date of receipt (acceptance)”– indicate actual date of receipt of goods(cargo), acceptance of the results of work performed, receipt of property rights by the buyer or another person authorized by the buyer. Keep in mind that the date of receipt cannot be earlier than the date of preparation of the UTD (line 1) and the date of transfer recorded by the seller in line.

“Other information about receipt, acceptance”- this line reflects information about the presence or absence of complaints; as well as data on documents drawn up by the buyer (customer) upon receipt of goods (work, services, property rights), which are integral annexes to the UPD. For example: no complaint. If there are complaints, indicate information about additional documents issued upon receipt/acceptance of goods.

“Responsible for the correct execution of the transaction, operation”– indicated position of the person responsible for the correct execution of the transaction, transactions on the part of the buyer, his signature indicating his last name and initials. If the person responsible for processing the transaction is at the same time a person authorized to act on the transaction on behalf of the economic entity (line), then only information about the position and full name are filled in in this line. without repeating the signature. If several persons are simultaneously responsible for the correct execution of the transaction, then an additional line must be entered into the document, () to indicate the position, full name. and signatures of the second responsible person.

“Name of the economic entity – document preparer”- the line may indicate the name and other details identifying the economic entity that drew up the document on the part of the buyer (participant in the transaction, operation). For example, information about the person maintaining the accounting records of an economic entity on the basis of an agreement. The line may not be filled in if there is a seal containing the full name of the economic entity taking part in the preparation of a specific bilateral document.

"M.P."- stamps (or INN/KPP) are affixed to the economic entities who compiled the document. However, the absence of stamps (if all the required details are present) will not be grounds for refusing to accept the document for tax registration.

The first copy of the invoice, drawn up on paper, is issued to the buyer, the second remains with the seller.

Correction

The rules for correcting the UPD depend on the status of the issued UPD.

Status "1": errors in indicators related simultaneously to both the invoice and the primary accounting document, which for the invoice are qualified as errors that prevent the tax authorities from identifying the seller, buyer of goods (work, services, property rights), the name of the goods during a tax audit (works, services, property rights), their cost, as well as the tax rate and the amount of tax presented to the buyer. In this case, it is recommended to issue a new corrected UPD with status “1”. In the new copy of the UPD, the data of line (1), compiled before the corrections were made to it, is saved; in line (1a) the serial number of the corrections and the date of the correction are indicated, indicating the new information. It is recommended to sign the new amended UPD in the same manner as the drawn up UPD before making the corrections.

Status "2": the taxpayer erroneously recognized the transaction as exempt from taxation in accordance with Art. 149 of the Tax Code of the Russian Federation or erroneously determined the place of sale of goods (work, services, property rights) in accordance with Art. Art. 147, 148 Tax Code of the Russian Federation. In this case, the UTD could initially be issued only as a primary accounting document, i.e. with status "2". As a result of the corrections, it became necessary to make corrections to it, entailing a change in the data on the cost of shipment and the obligation to issue an invoice.

In such cases, correction of UPD indicators in terms of the primary accounting document can be carried out in accordance with general recommendations; in the new copy of the UPD, the data of line (1), compiled before the corrections were made to it, is saved; in line (1a) the serial number of the corrections and the date of the correction are indicated, indicating the new information. In this case, it is recommended to issue an invoice separately based on the corrected shipment data.

Article 141.1. Violation of the procedure for financing the election campaign of a candidate, electoral association, activities of the initiative group for holding a referendum, or another group of referendum participants