Perhaps all those whose future profession connected with the study reporting companies need to know what the invoice.
This document is the official paper certifying delivery of goods or services.In terms of tax accounting of the Russian Federation, is a testimony of the seller's obligation to pay VAT to the budget necessary for the tax.For accounting VAT taxpayer fills book purchases and, respectively, of sales.Any invoice shall contain the name and address of the seller, and the buyer.Of course, the invoice lists the goods and services received, the date of the transaction.You can issue an invoice for a specialized form, and it will serve as a certificate showing the origin of the goods.
Legislative regulation governing the use of invoices corresponding article of the Tax Code of Russia No. 168, and 169. In addition, it should be guided by the Decree of the Government of Russia on 02.12 2000 No. 914, which approves the rules of logging,used to take account of the invoices, as well as the already mentioned books buying and selling in the prescribed form.
By law, invoicing obliged to the following categories of taxpayers conducting these operations:
1. taxable.
2. Do not subject to taxation (pursuant to Article 149 of the Tax Code).
4. Category, VAT exemption (under Article 145 of the Tax Code).The invoice is marked "excluded."
5. The so-called tax agents of the Russian Federation (all the organization, including individual entrepreneurs), engaged in the territory of the Russian Federation to purchase goods or services from foreign entities not registered registered with the tax authorities.
6. tenant of the property owned by the state, as a tax agent.
The categories of taxpayers, do not constitute an invoice include:
1. Organizations and individuals without legal entity (SP), engaged in retail trade, catering and other services directly to the public for cash.In this case, the seller must issue a cashier's check only.
2. Taxpayers for operations on securities are exempt from VAT (excluding brokerage and brokerage services).
3. Banking institutions for certain operations, which do not pay VAT.
4. Insurance companies, transactions are exempt from taxation.
6. Non-state pension funds in relation to transactions exempt from VAT.
In accordance with Article No. 168 of the Tax Code of Russia, the buyer or seller within five calendar days from the date of full payment or pre-payment is required to submit an invoice for the goods.At the same time to the authorized persons who must sign the invoice, are the chief accountant and the head.
tax authorities is particularly demanding on the registration of such a document as an invoice.The new format (a list of changes to a document, valid in April 2012 according to the decision of the Government dated December 26, 2011) is shown below.
new format invoice
- line 7 is now necessary to prescribe the currency code according vstrogom Russian Classification;
- if there are other parts of the organization, then a dividing line indicates the number of units (which pre-registers in accounting policies);
- in the "unit" indicates the code and the symbol, which is also taken from the all-Russian classifier.
This is a major change, which must comply with the invoice for the year 2012.Also in the legislation of the Russian Federation stipulates the concept of e-invoices on the basis of the digital signature.At the moment it is almost never used.
