How to create an electronic invoice. Electronic posting of invoices

Companies that are VAT payers register invoices in the books of purchases and sales, and companies that are intermediaries - in the registers. Accounting for paper invoices occurs on the date of compilation. With electronic invoices, it is a little more complicated, since they have three dates at the same time: the date of compilation, the date of issue and the date of receipt. In the article, we will consider how electronic accounting of invoices is carried out.

Electronic invoice

An electronic invoice is an analogue of the paper version and is the basis for accepting the VAT presented by the seller for deduction. The use of electronic invoices in the workflow requires the consent of all parties to transactions, as well as the availability of certain technical capabilities. Exhibit in in electronic format invoices are entitled not only to sellers, but also to tax agents, commission agents, agents who, on their own behalf, sell or purchase goods for the principal. Thus, the exchange of electronic invoices is possible if the following conditions are met:

• the consent of each party to the transaction;
• the document is drawn up according to the approved format;
• the signature of the document is strengthened qualified signature;
• all parties to the transaction have technical means and opportunities for receiving and processing electronic documents.

The procedure for issuing an electronic invoice

The invoice must be issued within 5 days from the date of shipment of goods (works, services) or receipt of advance payment. In accordance with Article 169 of the Tax Code of the Russian Federation, this can be done not necessarily in paper form, but also in electronic form. An electronic invoice is a full-fledged analogue of a paper invoice. It contains all the necessary details, as well as signatures of authorized persons. The following requirements are put forward for electronic invoices:

• are compiled in accordance with the form approved by the Order of the Federal Tax Service No. ММВ-7-6 / [email protected] from 04.03.2015;
• have a qualified electronic signature;
• are transmitted through the EDF operator, which fixes the date of issue of the document and its receipt.

Important! According to the current legislation of the Russian Federation, documents that have a qualified electronic signature and are transmitted through EDI operators are originals. You do not need to print these documents.

Electronic posting of invoices

In order to record VAT at enterprises, its payers must keep a book of purchases and sales. Intermediaries, as well as persons who issue and receive invoices in accordance with agreements transport expedition or acting as a developer are required to keep a log of invoices received and issued. All types of invoices (primary, corrective, etc.) are subject to a single registration.

Important! The form of the book and the form of the journal, including the procedure for maintaining them, are indicated in Government Decree No. 1137 of 12/26/2011.

Accounting of invoices can be carried out both in paper and in electronic form. At the same time, it should be remembered that since 2015, the information contained in the book and journal has been submitted in the VAT return, which is provided in electronic form. In this regard, it is also more convenient to keep records of invoices in electronic form, and not on paper.

If the document flow is kept on paper, then it is very difficult to track the date of issue of the invoice and the date of its receipt, therefore, the date of its preparation is usually reflected. When using electronic invoices, fixing occurs on three dates:

• drafting;
• exhibiting;
• receipt.

In the book of sales and purchases, only the date of compilation is recorded, since the book is necessary to account for VAT amounts. In the register led by intermediary organizations, the dates of issue and receipt of the document are already entered.

Registration of invoices in the sales book

With the emergence of obligations to pay VAT, registration of invoices takes place in chronological order in the sales book for the tax period in which the obligation to pay VAT arises. When registering, the following information is provided:

• operation type code;
• TIN, KPP and name of the buyer's company;
• number and date of the payment document;
• currency and its code;
• the amount of the transaction, as well as the tax payable.

Registration of invoices in the shopping book

With the emergence of the right to receive a VAT deduction, invoices are registered in the purchase book. It contains the following information:

• operation type code;
• document number and date of its compilation;
• date of acceptance for accounting of goods (works, services);
• TIN, KPP name of the seller's company;
• TIN, KPP and name of the intermediary company;
• details of the customs declaration;
• currency, its code;
• the amount of the transaction, as well as the tax that can be claimed for deduction.

Emergence of the right to deduction

The buyer has the right to reduce the accrued VAT by the tax paid on the purchased goods (works or services). Such a right arises only if the following conditions are met:

• purchased goods (works, services) for transactions subject to VAT;
• purchased goods are taken into account;
• received an invoice from the seller.

Important! An electronic invoice is registered in the purchase book by the date of compilation, however, the right to deduct will depend on when it is received. It is possible to reduce the tax only if there is a correctly executed invoice, for which the seller is responsible for issuing. That is, until the seller issues an invoice and the buyer receives it, it will not be possible to reduce the tax.

If the buyer receives the document in the tax period in which the goods are credited, then there are no difficulties in accepting VAT for deduction.

If the posting and receipt of the document occur in different periods, then questions may arise. Upon receipt of the invoice already after the end of the tax period where the goods are taken into account, but before the declaration for this period is submitted, the buyer can deduct VAT on those goods in the period in which they were taken into account. If the invoice is received by the buyer after the declaration has been submitted, then it will have to be attributed to the next tax period.

Registration of invoices in the accounting journal

Depending on whether the intermediary is a VAT payer, its obligation to maintain a register of invoices is determined. At the same time, intermediaries, freight forwarders and developers do not pay VAT and do not accept it for deduction on those invoices that are registered in their journals.

The accounting journal is divided into two parts, in one of which the invoices issued are registered, and in the other - received.

In the first part, documents are registered by the date they were issued. If invoices are not transferred to customers, then they are registered by the date of compilation. In the second part, documents are registered by the date they were received.

For each quarter, intermediaries are required to provide accounting logs to the tax authorities. Based on this, the IFTS exercises control, and also determines the compliance of the amounts of VAT accrued and claimed by buyers for deduction. And also whether the declared amounts of VAT deductible correspond to those paid to the budget by sellers.

Answers to common questions

Question: Is it possible to duplicate the electronic invoice, which is issued to the buyer, in paper form?

Answer: No, however, if necessary, you can provide an invoice on paper instead of an electronic document. This may be required, for example, if the EDI operator has experienced a technical failure.

Question: The company issues invoices both on paper and in electronic form. How should they be accounted for?

Answer: Registration in the book of purchases and sales of both paper and electronic invoices occurs in a general chronological order. When issuing an invoice in electronic form, the date of receipt of the file by the EDI operator from the seller is indicated. When receiving the document, you need to specify the date the file was sent by the EDI operator to the buyer, which is contained in the operator's confirmation.

Publication date: 2016-06-10 11:03

I. What is - ESCF ?
From July 1, 2016 electronic invoices for VAT (ESCF) will become mandatory electronic document for all payers of value added tax (VAT). The electronic document flow of the ESCF between sellers and buyers will be carried out using the Portal of electronic invoices (www.vat.gov.by) (Portal), which is information resource Ministry of Taxes and Dues of the Republic of Belarus.

II . Who, when and in what terms submits the ESCF?
From July 1, 2016, payers on shipped (transferred, imported) goods (performed works, rendered services, transferred property rights) will have to issue (send) ESCF no later than the 5th month following the reporting month, i.e. The deadline for the first submission of the ESCF for July 2016 is no later than August 5, 2016.
Simplified, the process looks like this:

1. Salesman exposes the ESCF on the portal.
2. Buyer on the portal in the “Inbox” section, he finds the ESCF issued by the seller and signs it on his part.

Signing the invoice by the buyer important, first of all, for the buyer himself. The buyer can deduct the amount of VAT presented by the seller in the ESCF only after signing this ESCF on his part.
Invoicing by the seller important: the tax inspectorate will verify the declared revenue in the tax return and the amount of the ESCF issued. In case of discrepancies, the IMNS will promptly seek clarification.

III. What to do if the counterparty is not a VAT payer?
If the seller is a company operating on a simplified taxation system without paying VAT, and the buyer pays VAT, then it is not required to issue an electronic invoice, because. the subject of the transaction does not include VAT in its value.

If the seller company is a VAT payer, but the buyer company does not pay VAT, the seller must still send an electronic invoice to the portal. Whether it is signed by the buyer or not is the choice of the buyer. Electronic invoices can simply accumulate in personal account from the buyer, since the buyer who does not pay VAT does not need ESCF.

When carrying out foreign economic activity electronic invoices must be completed for each transaction. At the same time, they will also not be signed by the second party, since counterparties outside Belarus do not need this document.

At retail sales goods and services the seller submits one ESCF for monthly revenue. However, there are cases when a retail purchase is made in favor of an organization that expects to receive a VAT deduction based on this retail receipt. Then, at the time of the sale, the buyer is obliged to notify the seller of this and provide the details of the organization on behalf of which it is planned to make this deduction. In such cases, the seller submits an ESCF for each sale and a separate ESCF for the rest of the monthly proceeds. It is better for both buyers and sellers to prepare for such situations in advance.

I V. What are the options for submitting an ESCF? And what needs to be done for this?
Authorization of each payer (user) on the Portal will be based on a private key (certificate of the public key of the electronic digital signature) issued by certification centers:

• RUE "Information and Publishing Center for Taxes and Duties" in the regions of the Republic of Belarus and the city of Minsk;
• The State System for Managing Public Keys of Electronic Digital Signature (GosSUOK) of RUE "National Center for Electronic Services".

For reference: for payers connected to the electronic declaration system of the Ministry of Taxation, submitting reports (declarations, settlements) to the tax authorities in the form of electronic documents using the EDS key obtained from the indicated certification centers, obtaining an additional EDS key to work with the Portal is not required.

The system being created allows the creation of an ESHF in an organization by several users. At the same time, for each additional user, the payer will need to purchase EDS key(possible options with different types access), since each user is authorized on the Portal using a private key.

When working with ESCF, the payer will be given the opportunity to create them in one of the following ways:

• filling in the ESCF directly on the Portal (www.vat.gov.by);
• uploading to the ESCF Portal in the format of an xml file prepared in the accounting (accounting) system of a business entity;
• implementation automatic feeding to the ESCF Portal, signed with an EDS, directly from the accounting (accounting) system.

To work with the Portal, you need workplace user - a computer with the following minimum configuration:

1. processor not lower than Intel Pentium 2 GHz,
2. RAM at least 2 GB,
3. free hard disk space of at least 720 MB,
4. Ethernet 100 network card.

By the way, the Electronic Declaration System of the Ministry of Taxation provides similar requirements for a computer. If the Electronic Declaration is launched on your computer, there should be no issues with the Portal.

The user's computer must have software:

1. operating system Microsoft Windows 7 Service Pack 1 and Internet browser Microsoft Internet Explorer 9 and higher (however, according to unofficial data, it is planned to implement support for Windows XP and Microsoft Internet Explorer 8 by July 1, 2016);
2. cryptographic information protection software "Avest" ( software package"AVEST Subscriber Kit": AvCSP crypto provider, personal certificate manager "Avest" AvPCM).

The Internet connection speed on the part of the user must be at least 512 kbps.

V. What are the main problems that may arise in working with ESCF?
During preliminary testing of the system, users have questions related primarily to:

1. preparation of the workplace (PC) for working with the Portal in accordance with technical requirements - the system may not work if the computer is not properly prepared to work with the Portal;
2. the correctness of the file formation from the accounting (accounting) program, its uploading and data transfer to the Portal - you need to make sure that the developers of the accounting (accounting) program have seriously tested the necessary changes in your database;
3. installation of software for working on the Portal- when installing the software, problems may arise with other programs using the Avest EDS complex: client-bank systems, Electronic declaration of the MTS, the FSZN portal;
4. the stability of the Portal- directly depends on the stability of the Internet and the Portal itself;
5. registration and authorization on the Portal- as a result of an incorrectly configured system;
6. correct display of data on the Portal- in case the browser does not meet the minimum requirements.

In this regard, it is important to think over this issue in advance and prepare for this innovation, both in terms of installation / registration, and correct operation and maintenance of the system.
That's why key issues to be controlled accountant on this topic after July 1, 2016, the following:

• the correctness of issuing invoices for the sale of goods (works, services);
• signature of invoices issued by sellers of goods (works, services);
• receipt and signing of invoices by buyers for purchased goods (works, services);
• reconciliation of electronic VAT invoices with paper primary accounting documents.

An invoice must be issued within five days from the date of shipment of goods, performance of work, provision of services or receipt of an advance. allows you to do this not only in paper, but also in electronic form. Electronic legally significant invoices are full-fledged analogues of paper invoices: they contain the same details and the signature of an authorized person. However, they must be:

• compiled according to the format approved;
• signed with a qualified electronic signature;
• transferred in accordance with the regulations established by the EDI operator, which fixes the dates of issuance and receipt of the document in the relevant technological documents.

Quick exchange of electronic legally significant documents:

• get free;
• send in a few seconds;
• reduce shipping costs.

According to the legislation of the Russian Federation, electronic documents signed with a qualified electronic signature and transmitted through an EDF operator are originals, they do not need to be printed.

Accounting procedure

To account for VAT, payers of this tax are required to keep books of purchases and sales. Persons carrying out mediation, as well as persons issuing and receiving invoices when carrying out activities under a transport expedition agreement or when performing the functions of a developer, must keep logs of received and issued invoices. single sign-on all invoices are subject - primary, corrected, corrective.

The forms of books and the journal, as well as the procedure for their maintenance, are enshrined in. Invoices can be kept in both electronic and paper form. However, from 01/01/2015, information from books and a journal must be submitted as part of a VAT return, which can only be submitted electronically (). Therefore, it is also more convenient to record invoices immediately in electronic form.

With paper workflow, it is almost impossible to track the dates of issuance and receipt of an invoice, therefore, instead of them, as a rule, the date of preparation of the document is reflected. In the case of electronic invoices, three dates are fixed at once: drafting, issuing and receiving. At the same time, only the dates of compilation are reflected in the books of sales and purchases, since the books are primarily used to record tax amounts. Dates of issuance and receipt of invoices are entered in the accounting journals maintained by intermediary organizations. Let's take a closer look at accounting.

Sales book

As the obligation to pay VAT arises, invoices are recorded in the sales book in chronological order in the tax period in which the tax liability arises. It specifies:

• details of the buyer (TIN / KPP and name);
• details of the document confirming payment (number and date);
• name and currency code;
• the cost of the transaction and the amount of tax that must be transferred to the country's budget.

Book of purchases

As the right to deduct arises, invoices are recorded in the purchase book. It reflects the following data:

• details of the invoice (number and date of compilation);
• date of registration of goods (works, services), property rights;
• details of the seller (TIN / KPP and name);
• details of the intermediary (TIN/KPP and name);
• Number of customs declaration;
• name and currency code;
• the value of the transaction and the amount of tax that the taxpayer can claim for deduction (reimbursement).

Right of deduction

The taxpayer-buyer has the right to reduce the accrued VAT by the amount of tax paid on the purchased goods, works, services (). The right to receive a deduction arises subject to the following conditions ():

1. goods (works, services) purchased to carry out transactions that are subject to VAT;
2. goods (works, services) are accepted for accounting (primary documents must be available);
3. received a valid invoice.

Despite the fact that during registration the date of the electronic invoice is included in the purchase book, the right to a deduction directly depends on the date of its receipt. The seller is responsible for issuing an invoice, and until he issues, and the buyer does not receive an invoice, the latter will not be able to reduce the tax calculated for payment.

Accounting and further use of goods in activities subject to VAT is within the competence of the buyer. If the invoice is received in the same tax period in which the goods (works/services) are credited, then there are no questions about when to deduct the amount of VAT.

It is more difficult when posting goods and receiving an invoice belong to different tax periods. If the invoice is received after the end of the tax period in which the goods are registered, but before the submission of the declaration for this period, the buyer has the right to deduct the amount of tax in respect of such goods in the same period in which these goods were registered (clause 1.1 of Art., as amended. federal law dated November 29, 2014 No. 382-FZ). If the invoice is received after the filing of the declaration, it must be attributed to the new tax period.

Accounting journals

The obligation to keep registers of received and issued invoices does not depend on whether the intermediary is a VAT payer. Intermediaries, developers and forwarders do not pay and do not accept VAT deductions on invoices registered in journals.

The accounting journal consists of two parts, which separately register issued and received invoices, including corrective and corrected ones. In part 1 "Issued invoices" documents are registered by the date of issuing invoices. In the case when invoices are not transferred to counterparties, registration takes place on the date of compilation. In part 2 "Invoices received", invoices are reflected by the date they were received.

Intermediaries submit journals quarterly to tax inspections. On the basis of the data received, inspections can control whether the amounts of VAT charged, for example, by principals (committents) on the sale of goods, correspond to the amounts of tax deductible by buyers of these goods. And, conversely, do the amounts of deductions declared by the principals (committents) for goods purchased by agents correspond to the amounts of VAT that the sellers of these goods accrued for payment to the budget.

The event that many VAT payers have been waiting for has finally happened - by Order of the Federal Tax Service of Russia dated 05.03.2012 No. ММВ-7-6 / [email protected] 1 approved electronic invoice formats. Now companies have the opportunity not only to exchange electronic invoices (including adjustment invoices) with counterparties, but also to submit them to the tax authorities through TCS channels. In this article, we will consider both positive and negative sides this way of exchanging documents (we will immediately make a reservation that there are much more pluses).

The legislative framework

So, the Order of the Federal Tax Service of Russia No. MMV-7-6 / [email protected], in fact, completed the formation of the regulatory framework for the launch of electronic document management used in VAT settlements. Now, in order for this method of document exchange to fully work in practice, only certain efforts are needed on the part of companies and their counterparties.

The first step on this path was Federal Law No. 229-FZ of July 27, 2010, which introduced additions to the Tax Code that provide taxpayers with the opportunity to issue invoices electronically. As stated in para. 2 p. 1 art. 169 of the Tax Code of the Russian Federation, an invoice can be issued by a VAT payer in electronic form. It also specifies the conditions, the observance of which allows the taxpayer to realize this opportunity(we'll talk more about them a little later).

After some time, the Order of the Ministry of Finance of Russia dated 04.25.2011 No. 50n approved the Procedure for issuing and receiving electronic invoices (hereinafter referred to as the Procedure).

The very form of the invoice, including the corrective one, and the rules for filling it out, which are currently used, are approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137.

The latest in a series of legal acts on this issue became the Order of the Federal Tax Service of Russia No. ММВ-7-6/ [email protected], approved electronic formats (developed in accordance with the forms of these documents approved by Decree of the Government of the Russian Federation No. 1137):

• invoices (including corrective invoices);
• registers of received and issued invoices;
• books of purchases and sales, as well as additional sheets to them.

It should be added here that a month earlier, by Order of the Federal Tax Service of Russia dated January 30, 2012 No. ММВ-7-6/ [email protected] electronic formats of documents confirming the sending and receiving of electronic invoices by exchange participants were approved.

Electronic Invoices: Benefits

The undoubted advantage of electronic document management is its efficiency. If earlier the transfer of original (paper) documents to a counterparty located in another region took considerable time (days or even weeks), now it will take the company literally a few minutes. Moreover, according to the rules of electronic document management, the counterparty must promptly (which is also important) notify of the receipt of one or another electronic document. From now on, inspectors can also send electronic invoices through TCS channels, which also significantly simplifies the procedure for tax control measures.

In addition, the exchange of electronic invoices and other documents will allow companies to move to a paperless form of work, which, in turn, will lead to a reduction in at least two cost items - stationery and postage. Indeed, in this case, the company will not have to issue a large number of paper invoices and spend money on their delivery (transfer) to counterparties by mail or courier. In addition, the use of electronic document management will allow the company to optimize its internal document flow and improve the quality of management, which ultimately cannot but affect the profitability of its business.

In addition to the obvious economic and temporary benefits that VAT payers can derive from the exchange electronic documents, there is another important factor indicating the indisputable advantage of this method of document exchange. It will allow avoiding a number of mistakes made in the preparation of invoices, which often cause the payer to refuse to deduct "input" VAT. But, before analyzing these errors, let us say a few words directly about the organization of the exchange process itself.

Electronic invoice: exchange process

The decision to switch or not to electronic document management must be made by the company itself, such a transition is not an obligation. As emphasized in the Letter of the Ministry of Finance of Russia dated 08/01/2011 No. 03-07-09 / 26, used in paragraph 1 of Art. 169 of the Tax Code of the Russian Federation, the wording “by mutual agreement of the parties to the transaction” means the voluntariness of the use of the electronic form for compiling and issuing an invoice. In other words, in the event of a positive decision, the company must agree on the specified moment with its counterparties to whom it plans to send invoices for the TMS. At the same time, the Tax Code does not regulate the method of expressing the mutual consent of the parties to transactions for the preparation of invoices in electronic form. Therefore, such consent may be formalized subject to applicable entrepreneurial activity rules, business customs, that is, through the exchange of relevant documents, from which the will of the parties on this issue clearly follows.

But this is not the only agreement that must be drawn up by a company that has decided to become a participant in the exchange of electronic documents. There is also a third participant in the process - an operator, without which the exchange of electronic invoices is impossible (clause 1.3 of the Procedure). The parties involved in the exchange of electronic documents have the right to conclude an agreement both with one operator and with different ones (that is, there can be two intermediaries in the exchange process - the operator of the seller and the operator of the buyer). In any case, for the successful exchange of electronic invoices, it is necessary that the operators and participants in the exchange have compatible technical means and capabilities for receiving and processing information (this condition is spelled out in paragraph 1 of article 169 of the Tax Code of the Russian Federation). Undoubtedly, this question of the company needs to be clarified in advance, otherwise the exchange may simply not take place.

Obviously, the possibilities of electronic document management will continue to expand. For example, Letter No. 03-02-07/1-2 of the Ministry of Finance of Russia dated 11.01.2012 emphasizes that the primary document, executed in electronic form and signed by the electronic signature, is a full-fledged document confirming the expenses incurred by the taxpayer. Such a conclusion of officials is justified by Art. 6 of Federal Law No. 63-FZ. It states, in particular, that information in electronic form, signed by a qualified ES, is recognized as an electronic document equivalent to a document on paper. We add that in the new Law on Accounting 4, which will come into force on January 1, 2013, there is no longer a requirement to use officially approved forms of primary documents. Only the required details remained, they are given in paragraph 1 of Art. 9. And in paragraph 5 of this article it is expressly allowed to use when signing the primary accounting documentation EP. At the same time, the obligation to make a paper copy of an electronic document at the request of the counterparty has been preserved (it is determined by paragraph 6 of article 9 of the said law 5). However, it is impossible to count on the fact that the process of introducing electronic document management will be simple and fast. The reason for this is both the shortcomings (lack) of the technical base of counterparties (and operators), and certain psychological barriers - the digital format of the document causes some distrust, since it refutes the already established principle regarding the "mandatory presence of a piece of paper." Therefore, for some time, companies that have decided to switch to a new document management format will apparently have to combine electronic technologies and a paper version of document exchange with counterparties.

What problems with VAT deduction can be avoided

Now, as promised earlier, let's analyze what common mistakes in preparing invoices can be avoided (as part of the implementation of the VAT payer's right to deduct) if electronic invoices are used.

1. Incorrect indication of required details

In practice, when filling out an invoice (including a corrective one), various errors can be made, but only some of them are grounds for refusing to deduct VAT to a buyer or seller. According to paragraph 2 of Art. 169 of the Tax Code of the Russian Federation, a deduction may be refused if errors in the invoice (correction invoice) do not allow the tax authorities to identify the seller or buyer during inspections (Letter of the Ministry of Finance of Russia dated 04.24.2012 No. 03-07-09 / 41). In particular, the TIN of the seller and the buyer must be indicated on the invoice (clause 2, clause 5, article 169 of the Tax Code of the Russian Federation). Such mistakes, of course, are not systematic, but taxpayers make them nonetheless. And such errors are often not detected immediately. At best, they entail (if they are identified by the counterparties themselves) corrections to invoices issued (or their replacement with correctly executed documents), at worst, such errors (if they are detected by the tax authority during a tax audit) are fraught with a guaranteed refusal to deduction.

When exchanging electronic invoices, such an error is basically impossible, since when sending a document, the program will check the information indicated in it with the Unified State Register of Legal Entities. In addition, the software will not allow sending a document if all required details (fields) are not filled in it or other errors are made when filling them out. For example, a tax rate of 10% is indicated, and the tax amount is calculated based on a rate of 18% or at an estimated rate of 18/118. When preparing invoices manually, the likelihood of making such errors is quite high.

2. Lack of signatures or their decryption

By general rule the invoice must be signed by the head and chief accountant of the organization or other authorized persons (clause 6 of article 169 of the Tax Code of the Russian Federation).

Note:

If other authorized persons can also sign the document, this right must be secured by an order or power of attorney on behalf of the company. Chapter 21 of the Tax Code of the Russian Federation does not prohibit specifying additional details (information) in invoices, including the position of the authorized person who signed the relevant invoice (Letter of the Ministry of Finance of Russia dated April 23, 2012 No. 03-07-09 / 39).

However, the absence of the signature of the chief accountant may deprive the company of the opportunity to apply the deduction (Resolutions of the FAS PO of May 19, 2011 No. A65-20359 / 2010, FAS SKO of April 9, 2010 No. A15-2130 / 2008). An exception is the situation when there is no such position in the taxpayer's staff (see Decree of the FAS VSO of 12.04.2011 No. A19-11133 / 08). In addition to verifying the very fact of the presence of signatures, regulatory authorities during inspections often verify signatures on copies of the buyer and supplier (see, for example, Decree of the FAS MO dated 10.03.2010 No. KA-A40 / 1521-10).

The situation with the use of a facsimile signature on invoices is also ambiguous - tax authorities often refuse to deduct such documents, and they are supported by the courts (see, for example, resolutions of the Presidium of the Supreme Arbitration Court of the Russian Federation of September 27, 2011 No. 4134/11, FAS SZO of April 11, 2012 No. A56-69600/2010, FAS VVO dated July 11, 2011 No. A11-4080/2010). This is explained by the fact that the tax legislation does not provide for the possibility of using a facsimile, as a result of which the regulatory authorities consider the presence of a facsimile on the invoice as a violation of paragraph 6 of Art. 169 of the Tax Code of the Russian Federation. In addition to the above decisions, the conclusion about the illegality of such signing of invoices is contained in the Letter of the Ministry of Finance of Russia dated 06/01/2010 No. 03-07-09 / 33. However, in arbitration practice, there are still opposite decisions (see, for example, Resolution of the Federal Antimonopoly Service of the Moscow Region dated 07.03.2012 No. A40-128912/10-127-739).

It is impossible to make all the above mistakes in an electronic invoice. An electronic document contains only one electronic signature– the head of the organization or an authorized person. Such a signature is initially unique for each owner and contains comprehensive information about the person who signed the document - full name, position, which are filled in when issuing an electronic signature to the owner. Such information allows you to reliably identify the person who signed the invoice. This means that claims about discrepancies in the signatures of the same authorized person are completely excluded. Moreover, the electronic invoice is drawn up in one copy, although all participants in the electronic document management have access to it. However, even if there are two copies of the document, the electronic signatures of one owner affixed to them will be absolutely identical.

Electronic document management will also avoid claims of regulatory authorities that the document was signed by a person not authorized to perform such actions (in particular, in the absence of an order or power of attorney confirming his authority), since the ES certificate is issued in the name of a person with the appropriate authority. Until now, disputes on this issue are resolved in favor of both taxpayers (decisions of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 04.20.2010 No. 18162/09, FAS UO dated 02.13.2012 No. F09-10074/11, FAS SZO dated 01.25.2012 No. А05-2340/ 2011, FAS TsO dated 05.08.2011 No. А64-4898/2010 6), and tax authorities (resolutions of the FAS PO dated 07.02.2012 No. А55-11080/2011, FAS DVO dated 08.29.2011 No. F03-3821/2011 7 , FAS MO dated May 20, 2011 No. KA-A40 / 4356-11). We add that the outcome of such disputes in court depends on their specific circumstances, as well as on how convincing arguments each of the parties will present.

3. Late invoices

In practice, situations often arise when invoices are received by the buyer late, that is, in the tax period following the period when the goods (works and services) were purchased and credited by him. The Tax Code does not define this moment (in terms of the period for applying the deduction). The official position of the Ministry of Finance on this matter is as follows: the deduction must be declared in the tax period in which the invoice was actually received. The dates of issuance of invoices and posting of goods (works, services) do not matter in this case (letters No. 03-07-09/02 dated 03.02.2011, No. 03-03-06/1/794 dated 12.22.2010). The legitimacy of this approach is also confirmed by arbitration practice, in which the opinion is expressed that the deduction of the “input” tax can be claimed only in the period in which all of the items listed in Art. 172 of the Tax Code of the Russian Federation conditions (see resolutions of the FAS SKO dated 04.21.2011 No. A53-14613 / 2010, FAS MO dated 08.24.2011 No. KA-A41 / 9191-11). For example, in the Determination of the Supreme Arbitration Court of the Russian Federation dated July 19, 2010 No. VAC-8735/10, the following point of view was expressed: within the meaning of Art. 171 and 172 of the Tax Code of the Russian Federation, the taxpayer is not entitled to apply a tax deduction until the moment when the set of conditions is met: receipt of an invoice to him and acceptance of the goods for accounting. These events may not coincide in time, but the receipt of an issued invoice not in the tax period in which the operation was performed, but in a later one, does not exclude the possibility of applying a tax deduction (see also Decree of the FAS SKO dated 04.04.2012 No. A20- 246/2011).

In any case, as evidence of the legitimacy of applying the deduction (especially at the junction of tax periods), the taxpayer has to keep envelopes with a post office stamp and keep logs of incoming correspondence. It is more difficult for a VAT payer to prove his right to a deduction in controversial situation if these documents are lost or missing altogether.

The problem of deducting a "late" invoice is solved quite easily if you use the electronic format of documents. Clause 1.11 of the Procedure introduces the concept of "invoice receipt date" - this is the date that the operator fixes in the confirmation by sending an electronic invoice to the buyer. It is she who must be indicated in the register of received invoices, and she will be proof of the moment the document was received. In this case, the invoice is considered received if there is a notification from the buyer (signed by ES) about the receipt of this document, confirmed by the operator.

4. Late invoicing

Of course, the violation of the established paragraph 3 of Art. 168 of the Tax Code of the Russian Federation, the deadline for issuing an invoice cannot be called a typical reason for the refusal of the tax authority to provide the buyer with an “input” tax deduction. However, judicial practice convinces us that such disputes do happen. Their essence is as follows.

Paragraph 5 of Art. 169 of the Tax Code of the Russian Federation contains a list of mandatory details that an invoice must contain. Among them, only one date is indicated - the preparation of the invoice (clause 1 of the named paragraph), that is, the date when the document was drawn up or issued 8 . And in paragraph 3 of Art. 168 of the Tax Code of the Russian Federation refers to the need to comply with a five-day period from the date of shipment of goods (performance of work, provision of services) for issuing an invoice to the buyer.

The verbs “compose” and “exhibit” used in the given norms, being of the same root, nevertheless carry a different semantic load, therefore, theoretically, the dates may not coincide. As a result, in the paper workflow of invoices, there are disputes about whether the invoice was actually issued (sent) to the recipient within five days.

The Ministry of Finance, in turn, in Letter No. 03-07-09/39 dated November 9, 2011, expressed the opinion that an invoice issued in violation of the five-day period from the date of shipment cannot serve as a proper confirmation of the buyer's right to deduction (see also Letter dated February 17, 2011 No. 03-07-08/44). (True, the letters were talking about the issuance of a document until the moment the goods were shipped to the buyer). However, in Letter No. 03-07-11/370 of the Ministry of Finance of Russia dated August 26, 2010, similar conclusions were made without specifying the specific circumstances that led to the violation of the deadline established by paragraph 3 of Art. 168 of the Tax Code of the Russian Federation. This means that the conclusions drawn in the last letter can be considered more universal.

Nevertheless, the existing jurisprudence, as a rule, indicates the inconsistency of such arguments. The courts, when deciding in favor of VAT payers, justify it by the fact that the violation of the five-day deadline for issuing an invoice is not indicated in paragraph 2 of Art. 169 of the Tax Code of the Russian Federation as a basis for refusing to deduct the "input" tax (see, for example, resolutions of the FAS PO dated 08.09.2010 No. A55-14066 / 2009, FAS SKO dated 08.24.2009 No. A53-19676 / 2008-S5-23 9).

Despite the fact that judicial practice on this issue is mostly in favor of taxpayers, the use of electronic documents will avoid such problems altogether. So, in clause 1.10 of the Procedure, it is determined that the date of issuing an electronic invoice is the day the invoice file is received by the electronic document management operator. That is, the details of the electronic invoice indicate the date of compilation, and the date of issue is determined and entered into the journal based on the information specified in the confirmation of the operator through which the document was sent. In this case, the invoice is considered issued if the seller received a confirmation from the operator and a notification from the buyer about the receipt of the file with the invoice.

As for the paperwork of invoices, the VAT payer can also minimize the above risks if he uses the explanations given in the Letter of the Ministry of Finance of Russia dated 16.05.2012 No. 03-07-09 / 57. In it, in particular, officials recommend that in the column "Date of issue" in the journal of invoices 10 indicate the date of the invoice.

5. Making corrections to an invoice

As you know, the invoice is drawn up (on paper) in two copies: one for the buyer, the other for the seller. Both have the same legal force and are a confirmation of the fact of the transaction for each of its parties. Both instances, of course, must be identical. That is, the invoice on which the buyer submits VAT for deduction must fully comply with the invoice on the basis of which the seller charges tax to the budget (letters of the Federal Tax Service for Moscow dated January 30, 2008 No. 19-11 / 007720, dated June 14. 2007 No. 19-11/055846).

However, practice shows that the information indicated in them may differ. If copies of the invoices of the seller and the buyer are not identical due to corrections made to them by one of the parties to the transaction, the tax authorities may refuse to deduct, however, only if the information specified in para. 2 p. 2 art. 169 of the Tax Code of the Russian Federation are indicated as grounds for refusing to deduct (for example, discrepancies in the name of the product, its cost, tax rate). If the discrepancies are minor, the courts see no grounds for refusing to deduct the "input" tax. As emphasized in the Decree of the FAS MO dated March 9, 2010 No. КА-А40 / 1449-10, the current tax legislation does not establish the obligations of the taxpayer and does not provide him with the opportunity to verify the correctness of the copy of the invoice remaining with the counterparty.

Thus, if corrections are made, then in both copies (Letter of the Ministry of Finance of Russia dated 08.20.2010 No. 03-07-11 / 359). However, even in this case, the VAT payer is not guaranteed the absence of disputes with controllers, since another question arises: in what tax period should the deduction on the corrected invoice be applied?

The Ministry of Finance insists that the right to deduct "input" VAT from the buyer arises only in the tax period when the corrected (paper) invoice was received. At the same time, officials believe that any correction in the invoice should be carried out through the procedure for canceling it and additional sheets of the purchase book (letters of the Ministry of Finance of Russia of July 26, 2011 No. 03-07-11 / 196, of November 13, 2010 No. 03-07-11 /436, dated July 23, 2010 No. 03-07-11/305). The same was stated in Letter No. 3-0-06/63 dated April 1, 2010 of the Federal Tax Service of Russia.

Arbitral practice on this issue is represented by decisions in which different opinions are expressed regarding the period for applying the deduction. There are decisions in which the courts support officials (see the resolutions of the FAS PO dated November 30, 2010 No. A65-17164 / 2009, the FAS VSO dated July 2, 2010 No. A19-4798 / 10). Another point of view (consisting in the fact that the moment of application of tax deductions is not related to the moment of making corrections to invoices) is reflected, for example, in the Determination of the Supreme Arbitration Court of the Russian Federation dated 12.07.2010 No. VAS-9262/10, decisions of the FAS UO dated 05.24. No. F09-1652 / 11-C2, FAS SKO dated 11.03.2010 No. A15-1709 / 2009). Previously, similar conclusions were made by the supreme arbitrators in rulings dated 03.06.2008 No. 615/08, dated 04.03.2008 No. 14227/07.

In the case of an electronic document, a single file with an invoice is created, to which both participants in the workflow have access. Therefore, technically there can be no discrepancies in the information reflected in it. The buyer receives the version of the document prepared and sent by the seller. As for the procedure for making corrections to the invoice, it is regulated by clause 1.12 of the Procedure and is carried out with the knowledge of both participants in the exchange of electronic documents. So, the buyer, who wants to make corrections to the received document, sends a notification of clarification through the operator. The seller, in turn, having corrected the errors indicated in the notification, sends the corrected invoice to the buyer, having performed again all the actions prescribed by this Procedure. At the same time, the operator documents each stage of the adjustment (clauses 2.16, 2.18, 2.20, 2.23 of the Procedure).

"A spoon of tar"

Now about the promised "fly in the ointment". Oddly enough, it is precisely the advantages of electronic document management - efficiency, reliability and utmost transparency - that are also the negative (if I may say so) side of the process of exchanging electronic documents. The fact is that the procedure for issuing and sending electronic invoices, determined by the procedure, will not allow counterparties to issue an invoice retroactively. When exchanging paper documents, this method is used by taxpayers quite actively (because it allows you to hide certain flaws in the preparation of documents), while the process of exchanging electronic documents is quite transparent, moreover, all actions are recorded not only by the direct participants in the exchange, but also by an independent party - the operator . Therefore, absolutely all variants of invoices drawn up will be available for tax control. Therefore, VAT payers need to pay close attention to the order in which corrected electronic documents are reflected in the books of purchases and sales, as well as in the relevant journals. In addition, the digital format of documents will not allow applying the VAT deduction in the month of provision of services (for example, communication services) to their purchaser, since the invoice will be received from the counterparty in any case, most likely in the next month, and the date of receipt of the document is now fixed by the Procedure .

1. The document was published in Rossiyskaya Gazeta on May 12, 2012, and entered into force 10 days after the date of official publication.
2. The procedure for accreditation of such centers was approved by the Order of the Ministry of Telecom and Mass Communications of Russia dated November 23, 2011 No. 320. This order was registered in the Ministry of Justice on May 4, 2012.
3. It comes into force after 10 days from the date of official publication. At the time of publication of the magazine, the order was not published.
4. Federal Law No. 402-FZ of 06.12.2011 “On Accounting”.
5. This obligation is enshrined in paragraph 7 of Art. 9 of the current Federal Law of November 21, 1996 No. 129-FZ "On Accounting".
6. By the decision of the Supreme Arbitration Court of the Russian Federation dated 01.12.2011 No. VAC-15570/11, it was refused to transfer this case to the Presidium of the Supreme Arbitration Court for review by way of supervision.
7. The decision of the Supreme Arbitration Court of the Russian Federation dated December 23, 2011 No. VAC-14481/11 denied the transfer of this case to the Presidium of the Supreme Arbitration Court for review by way of supervision.
8. In the previous edition, it was said about the date of issue. Changes were made by Federal Law No. 229-FZ dated July 27, 2010.
9. By definition of the Supreme Arbitration Court of the Russian Federation dated December 17, 2009 No. VAC-16581/09, the transfer of this case to the Presidium of the Supreme Arbitration Court for review by way of supervision was denied.
10. The form of the journal is approved by Decree of the Government of the Russian Federation No. 1137.

The question concerns electronic invoices. For example: we use the services of a bank, operations on which are subject to VAT. The bank sends an electronic invoice to the "Bank-client", where in the column "signature of the head" it is literally written "Electronic signature Ivanov I.I." Below, after the signature, there is an additional requisite stating that the document (invoice ID is indicated) was drawn up and transmitted through the KORUS operator. The question is the following. Do we have the right to take into account this invoice, which does not contain the original signature? and what identification details should be indicated in the electronic invoice?

You have the right to accept an invoice electronically. If the company received an electronic document certified by an enhanced qualified signature from the Bank through an authorized operator, then it does not need a paper version of the invoice with the original signature.

The identification requisite of an electronic invoice is an electronic enhanced qualification signature of a manager or an authorized person. When a document is signed with an electronic signature, the operator adds his stamp to it. You can see the electronic format of the invoice and the required details in the order of the Federal Tax Service of Russia dated March 4, 2015 No. ММВ-7-6/93.

Rationale

(Colour highlights information that will help you make the right decision)

Olga Tsibizova, Head of the Department of Indirect Taxes of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia

How to issue an invoice electronically

Invoices may be issued on paper and/or electronically.

The invoice form and filling rules were approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137. The procedure for issuing and receiving invoices in electronic form was approved by Order of the Ministry of Finance of Russia of April 25, 2011 No. 50n. The electronic format of the invoice was approved by the order of the Federal Tax Service of Russia dated March 4, 2015 No. ММВ-7-6/93.

Organizations have the right to issue invoices in electronic form by mutual agreement of the parties to the transaction. Wherein necessary condition is the availability of compatible technical means and capabilities for receiving and processing invoices in accordance with the established format and procedure. This is stated in paragraph 2 of paragraph 1 of Article 169 of the Tax Code of the Russian Federation.

The Tax Code of the Russian Federation does not regulate how the mutual consent of the parties to use electronic invoices is expressed. Therefore, it is necessary to focus on the rules of conduct used in business activities (customs of business). For example, you can sign joint agreement or exchange documents signed by each of the parties. Such clarifications are contained in the letter of the Ministry of Finance of Russia dated August 1, 2011 No. 03-07-09 / 26. It should be noted that the existence of such an agreement does not prevent the issuance of invoices on paper. Moreover, if the invoice is issued on paper, it is not required to duplicate it in electronic form. This is stated in the letter of the Federal Tax Service of Russia dated June 17, 2013 No. ED-4-3 / 10769.

It is possible to issue invoices in electronic form only through authorized operators of electronic document management (clause 1.3 of the Procedure approved by order of the Ministry of Finance of Russia dated April 25, 2011 No. 50n). The list of such operators is posted on the official website of the Federal Tax Service of Russia.

Sergei Razgulin, Acting State Councilor of the Russian Federation, 3rd class

How to organize paperwork in accounting

Electronic Documents

Primary documents can be drawn up both in paper and in electronic form (part 5 of article 9 of the Law of December 6, 2011 No. 402-FZ). The latter option is possible if the documents are signed electronically (Article 6 of the Law of April 6, 2011 No. 63-FZ).

There are the following types of electronic signature: simple unqualified, enhanced unqualified and enhanced qualified (Article 5 of the Law of April 6, 2011 No. 63-FZ). The legal force of the document will depend on the signature used by the organization.

Thus, primary documents certified by a simple or enhanced unqualified electronic signature cannot be accepted for accounting and tax accounting. They are not recognized as equivalent to paper documents certified by a handwritten signature.

On the contrary, documents certified by an enhanced qualified electronic signature are equated to hand-signed documents and accepted for the purposes of accounting and tax accounting.

Similar conclusions follow from paragraphs 1 and 2 of Article 6 of the Law of April 6, 2011 No. 63-FZ and are confirmed by letters of the Ministry of Finance of Russia of April 12, 2013 No. 03-03-07 / 12250, of December 25, 2012 No. 03- 03-06/2/139, May 28, 2012 No. 03-03-06/2/67, July 7, 2011 No. 03-03-06/1/409.

Order of the Federal Tax Service of Russia dated March 21, 2012 No. ММВ-7-6/172 approved the recommended electronic formats of certain documents (invoice in the form of No. TORG-12 and the acceptance certificate for works (services)), which can be used by organizations as in economic activity, and when submitting documents at the request of the inspection in electronic form.

Key differences between electronic and paper invoices

	Electronic	Paper
	One signature- a manager or other authorized employee (clause 6, article 169 of the Tax Code of the Russian Federation)	Two signatures- the head and the chief accountant or authorized employees (clause 6 of article 169 of the Tax Code of the Russian Federation)
	One copy the supplier exposes via the Internet without duplication on paper. Exception - if the buyer has not received the electronic file (clause 4 of Appendix 3 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137)	Two copies draws up the seller on paper - for himself and for the buyer (clause 6 of Appendix 1 to Resolution No. 1137)
	The date of receipt of the invoice is fixed by the special operator(clause 1.11 of the Procedure, approved by order of the Ministry of Finance of Russia dated April 25, 2011 No. 50n)	The date of receipt is determined by the buyer based on postage stamps or correspondence register
	It is forbidden to complete by hand	Combined filling method allowed- on a computer and by hand (clause 2 of Appendix 4 to Resolution No. 1137)

From the article of the magazine "Glavbuh" No. 22, November 2014 Companies that issue and receive documents electronically must store not only these documents, but also electronic signatures, as well as their certificates. After all, when checking, inspectors will probably want to make sure that the document was signed by an authorized employee. The certificate must be valid at the time of signing the document or on the day the validity of this certificate is verified (clause 2, article 11 of the Federal Law of April 6, 2011 No. 63-FZ).

But its term is limited - certification centers issue a certificate for only one year. And the inspectors can come with a check in two or three years. How can I confirm the validity of the certificate in this case?

Actually it's simple. When you sign a document, the operator adds a time stamp to the signature and evidence of the validity of the certificate. Thus, an improved electronic signature is obtained.

The question often arises: why can there be several signatures in a paper document, and only one in an electronic one? Not certainly in that way. If you want the document to be endorsed by several responsible employees, for example, the director, chief accountant and manager, then you can enter their full name in the appropriate fields. and even put all three electronic signatures.

However, the entire process of exchanging electronic documents is designed in such a way that only one electronic signature - the head or authorized employee - will get to the counterparty through the operator.

• Download forms