On the first of April two thousand eleven years entered into force on Government Decree of 26.12.11g.№1137, adopted new guidelines for completing the forms invoices.This paper finds its application in the calculation of VAT.
Simultaneously with the introduction of Decree №1137, ceased to exist previously in force under document number nine hundred fourteen.Accordingly, the previously approved forms of documents to 01.04.2012 have lost their power.
new invoices, as well as previous ones, should be drawn up and fill those enterprises whose business activities in accordance with article one hundred and forty-sixth of the Tax Code is the base for calculation of VAT.These documents, defined by law, obliged to stand and payers that:
- have tax benefits prescribed in articles 145 and 145.1 of the Tax Code;
- perform business transactions, subject to preferences in accordance with article 149 of the Tax Code.
new form of invoice, according to the law, are also required to file tax payers on behalf of the vendor with whom they have concluded a contract for the supply of goods.This situation is possible in the cases described in Article 168 (paragraph 3, paragraph 2) of the Tax Code.These include:
- the purchase of production, as well as works and services from foreign suppliers that are not registered with the Inspectorate as the tax payers;
- the procedure for obtaining, purchase and lease of property owned by the municipality authorities or a public authority for contracts concluded with them.
new invoice in the performance of certain transactions is filled several times.So, if made prior receipt of advance payment for the goods, and then carried out the shipment, this document should be made twice.First, in the amount of funding received, then the value of the products.This position is confirmed in Article 168 (paragraph 3) of the Tax Code.
new invoice shall be registered in a special register, as well as in the books of sales and purchases.This requirement is enshrined in Article 169 (paragraph 3) of the Tax Code.
law provides for situations when new invoices are not written out.These cases are discussed Tax Code.
1. Preparation of invoices is not made by banks, organizations engaged in insurance and pension funds, non-governmental, in the performance of the operations covered by the VAT exemption.
2. New invoices are not written out by legal entities and individual entrepreneurs who are engaged in retail, catering, as well as services (produced works) for the population with the use of cash payments.
3. Do not be allowed to invoice business entities and individual entrepreneurs applying special tax regimes (UAT, UTII, USN).By statute, this right is enshrined in the absence of their bases for the calculation of VAT.
4. Do not have to pay a tax levied on the value added, as well as invoice implementers securities.
the Tax Code obliges taxpayers to comply with terms of billing invoices.This document is subject to drawing for five days, taking into account non-working, starting with the date:
- receipt of advance payment, including partial, of the upcoming delivery of products, services, performance of works, as well as the transfer of property rights;
- shipment of goods (provision of various services and perform certain jobs).
the Tax Code specifies certain details of which are forms of invoices must be filled.These include:
- registration number, and the date of issuance;
- INN buyer and seller, as well as their name and address;
- address, the name of the consignee and consignor;
- name of the goods to be delivered or a description of the works (services) and their units;
- № correction;
- name and code of the currency in which the payment.
