Journal of received and issued invoices. Cancellation of invoice registration journals and other significant amendments to the Tax Code of the Russian Federation The registration journal for received invoices has been abolished

Only intermediary organizations are required to submit an invoice journal to the Federal Tax Service. An exception is when an agreement has been reached between the counterparties not to issue invoices.

In October 2016, the Russian Ministry of Finance, in letter dated October 31, 2016 No. 03-11-11/63683, provided clarification on the following issue. The seller and the agent using the simplified tax system agreed that they will not issue invoices. In this case, the agent buys goods for the individual principal. It turns out that invoices are not issued to the latter either. Will the agent violate the law if he neither maintains nor submits to the Federal Tax Service a journal of invoices regarding these commercial transactions?

The Ministry of Finance of the Russian Federation clarified that this will not be counted as a violation. When the buyer does not pay VAT, he and the seller can sign an agreement not to issue invoices. It turns out that since invoices are not issued, the agent is not required to maintain an invoice log regarding the procedures for purchasing goods for a given principal.

When to fill out the journal of received and issued invoices

The intermediary must keep a log of invoices in the quarters in which he issued or received invoices.

When to submit a journal in 2019

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In what form should the magazine be formatted?

Het-bet recorded the resulting consolidated invoice in Part 2 of the invoice journal.

Correction after passing

Intermediaries who do not pay VAT may have a question: if an organization submitted a journal and then found errors there, should it submit a corrected invoice journal to the Federal Tax Service? The answer here is the following: the law does not stipulate that the corrected journal must be submitted to the Federal Tax Service. However, it is better to do this. To make changes to the document, cancel the incorrect invoice. This means, indicate the cost of goods and the amount of tax with a “-” sign. Register the correct invoice with a “+” sign.

For example, an intermediary purchased goods for a customer. The intermediary's accounting department saw that the incorrect details of the invoice received from the seller were entered in the accounting journal for the second quarter. Indicated: No. 9769 dated March 9, 2017. Should be: No. 3131 dated February 18, 2017. Moreover, the journal is already in the inspection. Then the accountant in part 1 of the journal canceled the incorrect entry and indicated the total indicators with a “-” sign. In the next line I entered the same as in the canceled line and corrected column 12 by indicating the correct invoice number. Cost indicators - indicated with a “+” sign.

In Part 2 of the journal, I canceled the incorrect entry and reflected the totals with a “-” sign. In the next line he indicated the same thing as in the canceled one, but corrected column 4, where he corrected the invoice number. Cost indicators are indicated with a “+” sign.

For many people who deal with VAT, 2017 continues to be one of the main reporting registers. Our review will focus on the circle of those who are obliged to conduct it, and the deadlines for sending it for 2016 and 2017.

Accounting - according to the old rules

The obligation to maintain such a register as journal of received and issued invoices, is prescribed in paragraph 3.1 of Article 169 of the Tax Code. In 2016 and 2017, the Cabinet of Ministers did not make any changes to it.

The form of this magazine itself was approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137. It is available from our website.

The same resolution contains rules for entering information about invoices into the register in question. It is usually called for short - invoice journal.

This document is maintained quarterly. In fact, it itself consists of 2 independent parts:

When to prepare

As can already be seen, the register in question is extremely important for tax authorities, since it is directly related to settlements with the budget for VAT. Due to this, deadline for submitting the journal of invoices (in 2016 and further) is given in paragraph 5.2 among the norms of Art. 174 of the Tax Code of the Russian Federation, dedicated to the procedure and timing of payment of this tax.

According to the Tax Code, the deadline for submitting the journal is the 20th day of the month following the previous quarter. It also acts as a tax period for VAT on the basis of Art. 163 Tax Code of the Russian Federation.

Since 2016 has happily sunk into oblivion, it only makes sense to mention deadline for submitting the journal of invoices in 2016 for the third quarter. It falls on January 20, 2017. According to the calendar, this is Friday, which means the deadline.

Also the most relevant for VAT payers is journal due date in 2017. All information is in the table below.

This rule also stipulates that invoice journal Firms and individual entrepreneurs submit them to the tax authorities, where they are registered. As previously mentioned, this register is maintained quarterly, so inspectors expect a specific journal from you.

Keep in mind that there is no option to submit the journal on paper! Absolutely everyone must adhere to its electronic format and send it via TKS through their operator.

What should the file format be? journal of issued invoices, as well as those received, are set out in detail in the order of the Russian Tax Service dated March 4, 2015 No. ММВ-7-6/93.

Who is obliged

Now let's figure it out who submits the invoice journal in 2016 and 2017. This is an important issue, since from January 1, 2015, Federal Law No. 238-FZ dated July 21, 2014 introduced amendments to the Tax Code, thanks to which the composition of firms and individual entrepreneurs who are required to submit this register to their Federal Tax Service was significantly revised.

Intermediaries are required to maintain the register in question and send it to their tax office in a number of types of transactions when they act in the interests of clients on their own behalf. For VAT purposes, in practice this is usually:

commission agents;
agents;
forwarders (involve third parties without their own participation);
developers (involve third parties without their own participation).

Moreover, when deciding whether to submit a journal, it does not matter whether the Tax Code of the Russian Federation exempts you from the obligation to calculate and remit VAT. Moreover: these may even be non-payers of this tax.

The main exception when conducting invoice journal The problem is that the intermediaries cited do not reflect the invoices they issue for their fee (percentage, etc.).

Please note that part 1 – journal of issued invoices for 2016 and further – they are always handed in together with the second part. You cannot submit only one part or them separately.

Role and significance

The main thing that interests inspectors when analyzing journal of received and issued invoices- these are contradictions in the data on transactions that are reflected in this register for the quarter. It is especially dangerous when they have concerns about:

understatement of VAT payable;
overtaxing for over-recovery.

In such cases, the Tax Code (clause 8.1 of Article 88) gave inspectors the right, during a desk audit, to demand:

invoices;
"primary";
other documents that are relevant to the disputed transactions.

However, ideally, the inspectors should first send the intermediary a request to provide explanations about the journal (letter of the Federal Tax Service of Russia dated November 6, 2015 No. ED-4-15/19395).

Tax authorities are about to begin to fully work with their unique advanced electronic system - ASK VAT-3. It automatically contains information from invoice journal, sent by an intermediary. Next, the program, as it were, restores the chains of all declared operations based on information about them in invoices. And he looks for contradictions and inconsistencies.

Important, that journal of invoices in 2016 and 2017 continues to be the basis for intermediaries to fill out a VAT return (clause 5.1 of Article 174 of the Tax Code of the Russian Federation).

The journal of received and issued invoices is a register maintained by persons working with VAT and on which they report to the tax authorities. But since many people are not entirely clear who exactly is submitting this document, we will try to understand this issue in this article.

The journal form for recording received and issued invoices can be downloaded from.

Persons who work with VAT are obliged to issue and receive invoices, maintain books of sales and purchases, and report using a VAT return. Not everyone needs to keep a reporting journal, which we will deal with a little later, but for now it’s worth considering the main parameters of the document.

The journal is compiled on the form proposed by the tax authorities. The form itself consists of two parts independent from each other: for received and issued invoices separately. During the audit, the tax authorities look at how well these parts correspond to the parts of the reporting presented by the interacting companies.

Sample of filling out the log of received and issued invoices:

Thus, due to any inconsistencies, a controversial situation may arise, as a result of which tax authorities may demand that primary documents, other registration books, or the accounts themselves be presented for consideration.

This type of reporting is submitted quarterly. The document is provided only in electronic format using the telecommunications channel of the operator that serves the person submitting the document.

The register is important for controllers:

With its help, the correctness and legality of interaction operations is verified.
It displays some types of VAT that are difficult to trace.
Gives an idea of whether the reporting party is understating amounts payable.

When are they renting out?

The reporting period for compiling an invoice journal is a quarter. It is for the quarter that information is displayed for control and analysis by tax authorities. A longer period would have resulted in a build-up of information, making detailed analysis difficult.

Submission occurs before the 20th day of the month following the reporting month. In 2017, persons required to report submit the journal by January 20. The deadlines for submitting subsequent reports are the same. The first quarter will be reported by April 20, and the second quarter by July 20.

The rules for postponing the last deadline apply legally, that is, if the last day falls on a weekend, then the deadline for submitting reports will be the next working day, but in order to avoid confusion and problems, it is worth reporting in advance, so the soul of the person reporting will be calm.

Who submits the invoice journal

Those persons who have an obligation to keep these records are required to submit reports of this type. It is worth noting that such an obligation does not always accompany the payment of VAT. The payer may well not be obliged to pay it at all. Then the reporting consists of a VAT return.

The latest amendments to the list of organizations and business entities required to submit this reporting document in the Tax Code took place in 2015, significantly expanding it, so it is worth knowing whether a specific business entity is included in the number of those submitting it or not.

Such an obligation arises for persons acting as intermediaries in various types of transactions. This person acts for the benefit of the client, but on his own behalf.

This may be a transaction where a commission agent or agent is involved. In this case, it is the entity acting as an intermediary that draws up and submits the reporting document. Freight forwarding activities are also a reason for filing a register.

Separately, it is worth noting developers who, in essence, attract third parties without their own participation. They are also among those who hand in the invoice log.

For details about who submits the magazine and how, watch the video:

Additional aspects

Journal of received invoices – it is always one document that consists of two parts. It can be maintained either in paper form, filing completed documents, observing chronological order, or electronically. This register is kept by the company for four years. The data specified in it must correspond to the data specified in other registration documents, for example, in sales and purchase books. Since reconciliation with these media may well take place if the tax authorities have questions.

This register serves primarily to calculate the amounts payable and to prove the amount of VAT that is deductible. Understatements or violations in the reporting under discussion may deprive the entrepreneur of the right to return the overpaid amount of VAT.

So, the responsibility to maintain a journal of invoices mainly falls on intermediaries who work in different fields. Reporting is submitted at the end of each quarter of the year, and it is the data for the quarter that is included in the composition. Based on the audit, the tax authorities have the right to require additional data or explanations if any inconsistencies are identified.

The logbook of received and issued invoices - what is it and should all taxpayers fill it out in 2018? This article is devoted to the nuances of designing this important VAT register. The publication also examines an example of the movement of primary documentation reflecting VAT, and provides a sample of filling out an invoice journal.

What is a log book and who needs it?

The invoice registration journal is a reporting document, which is a method of VAT control, filled out and submitted to the Federal Tax Service by enterprises (entrepreneurs) engaged in intermediary activities, which, when concluding agreements (contracts) with third parties, act in the interests of their principal (principal, principal) in one's own name. In this case, the taxation system used by the intermediary company does not matter.

The list of enterprises that cannot avoid the obligation to fill out and submit a log of received and issued invoices also includes: entities engaged in transport forwarding and defining the tax base as income received in the form of remuneration for this activity; as well as enterprises acting as developers.

Submission of invoice log in 2017

The invoice register is completed in those quarters in which the company, acting as an intermediary, issued or accepted invoices. The report is submitted to the Federal Tax Service at the place of registration of the enterprise exclusively in electronic form, no later than the 20th day of the month following the end of the quarter.

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If an error is discovered after the journal has actually been submitted to the tax office, then the organization does not have a statutory obligation to submit an updated report, but it is better to do this in order to avoid unnecessary questions during a tax audit in the future.

Filling out the log of received and issued invoices

The register contains two sections: the first is intended for entering data on issued invoices, the second - on invoices received by the organization.

Don't know your rights?

Let's fill in the register using a specific example:

Example

Stroytorg LLC (customer, OSNO) signed an agreement for the organization of loading and unloading operations with Transit LLC (simplified contractor) and ordered the organization of transshipment of goods belonging to it for a fee of 19,500 rubles. (without VAT). The contractor, represented by Transit LLC, transshipped the goods through Gruzchik LLC, having signed a loading and unloading agreement with it. The contract amount was 275,500 rubles, including VAT of 42,025.42 rubles. Movement of primary documentation:

We received from Gruzchik LLC: an advance invoice, a certificate of completion of work and an invoice for Transit LLC, the amount is 275,500 rubles. including VAT 42,025.42 rubles.
LLC "Transit" reissues the invoice and certificate of completion of work to its customer, LLC "Stroytorg" - 275,500 rubles, including VAT 42,025.42 rubles; draws up an act for intermediary remuneration, amount - 19,500 rubles. (excluding VAT), fills out a report on the work done, attaching to it copies of the primary report received from Gruzchik LLC.

Nuances of document execution

When preparing a report, you are required to fill in the transaction type codes (KVO) listed in the appendix to the order of the Federal Tax Service of Russia dated March 14, 2016 No. ММВ-7-3/136@. In the above example, KVO 01 is used, this code is entered in column 3 of both the 1st and 2nd parts of the journal. In addition, there are codes to designate intermediary transactions (according to the rules approved by Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137 (as amended on November 29, 2014), in our option 1, this code is entered in column 12 of only the 2nd part of the journal.

IMPORTANT! Invoices received by the company are subject to registration in strict chronology according to the date of receipt, and those issued, accordingly, are dated in the journal of issued invoices on the day of issue (composition). This rule also applies to corrected or corrective documents and does not depend on the method of receiving the document: it was received printed on paper or electronically.

Invoices for full or partial advance payment issued by a third party on account of a future transaction, and invoices for the amount of remuneration due to the commission agent, are not subject to registration in the journal.

The journal is an important tax register. Some firms and entrepreneurs are required to maintain it and submit it electronically to the tax authorities at the end of the quarter. The data in the document must be entered in chronological order, not forgetting to indicate the mandatory codes that are enshrined in regulatory documents.

Invoice registration journal - in 2017, legislators adjusted the text of Resolution No. 1137, which determines the procedure for filling it out. What this document is used for, what legislative norms are currently in force, who should keep the journal, we will consider in this article.

Purpose of the journal of received and issued invoices

The journal for recording received and issued invoices (hereinafter referred to as the journal) is a tax register introduced into tax accounting practice by Decree of the Government of Russia No. 1137, adopted on December 26, 2011. Until 2015, all firms and individual entrepreneurs simply recorded invoices issued to counterparties and received from partners.

The structure of the journal has not changed since 2011 and still includes 2 parts: the first records the submitted documents, the second records the received documents.

But the rules for working with the magazine have changed. They are as follows:

Keep a log only if you belong to the category of intermediaries obliged to do so;
complete it and submit it to the tax office quarterly;
It is advisable to keep the journal in electronic form - in this form it is transferred to the tax authorities (although registration on paper is not prohibited);
record invoices in chronological order (by date they were received or issued);
when filling out the lines and columns of the journal (or adjusting them), check the rules described in Appendix 3 to Resolution No. 1137;
check transaction codes carefully (where to watch them, find out from the message);
after the end of each quarter, certify the journal with the signature of the manager (or an authorized employee), number and lace the pages of the paper journal (if you keep it on paper);
quarterly submit the journal (certified by UKEP) to tax authorities via electronic communication channels;
Keep logs for at least 4 years from the date of the last entry in each log.

These journal design rules have remained virtually unchanged since the entry into force of Resolution No. 1137.

Find out what this tax register looks like now and who is required to fill it out in the next section.

Who is required to keep an invoice journal in 2018-2019

Today, the obligation to keep a log remains only with intermediaries acting on their own behalf:

agents and subagents;
commission agents and sub-commission agents;
forwarders organizing the execution of services with the involvement of third parties;
developers engaging contractors in construction.

Such a list of persons obliged to keep a journal is contained in the latest edition of Resolution No. 1137, effective from 10/01/2017. It should be noted that before the specified date, all these persons were also required to draw up a journal, although they were not directly registered there (we are talking about subagents and subcommission agents).

The updated version of Resolution No. 1137 freed some intermediaries from the need to fill out the log. From the 4th quarter of 2017, they have the right not to issue a journal if:

sell goods to foreign companies that are not registered for tax purposes in our country (clause 5 of Article 161 of the Tax Code of the Russian Federation);
sell goods on behalf of the principal to buyers who do not pay VAT and do not issue invoices with their consent (subclause 1, clause 3, article 169 of the Tax Code of the Russian Federation);
under the terms of the contract with the customer, they include the cost of goods (work, services) purchased on their behalf as expenses.

Find out what other innovations and adjustments need to be taken into account when filling out the journal from 10/01/2017