18.09.2017
Updates of standard configurations of 1C:Enterprise programs with new forms of invoices have been released for use from 01.10.2017 in accordance with Decree of the Government of the Russian Federation of 08.19.2017 N 981.
From October 1, 2017, the next changes in the form of an invoice, adjustment invoices, a book of purchases / sales, as well as a register of received and issued invoices, approved by Decree of the Government of the Russian Federation of August 19, 2017 N 981, which were made amendments to Government Decree N1137 dated December 26, 2011
There are new columns in the invoice and adjustment invoice. Mandatory column 1a is entered into the invoice form. It reflects the code of the type of goods in accordance with the unified Commodity Nomenclature foreign economic activity Eurasian Economic Union. These data are indicated only in relation to goods exported from Russia to the territory of a state - a member of the EAEU. If there are no such goods, a dash must be put in the new column.
The TN VED code of the EAEU is a ten-digit nomenclature code according to the classifier approved by the Decision of the Council of the Eurasian Economic Commission dated October 18, 2016 No. 101. The requirement to indicate the TN VED code when exporting goods to the EAEU was also valid earlier, but there was no invoice for this information separate column. In this regard, the sellers indicated the code in other columns, for example, in the column with the name of the product.
The code of the type of goods in the adjustment invoice will need to be indicated in column 1b.
At the same time, the procedure for filling out column 11, which is now used for the number of the customs declaration, is changing. This column is filled in for goods whose country of origin is not the Russian Federation. From October 1, in column 11, instead of the customs declaration number, you must put registration number this declaration. These numbers vary.
The procedure for specifying a legal address on invoices is changing. From October 1, in lines 2a and 6a, it will be necessary to put down the full legal address with the postal code, which is indicated in the extract from the Unified State Register of Legal Entities. Using address data from constituent documents will be considered an error.
Another innovation is that from October it will be possible to indicate in adjustment invoices Additional information, including details primary document, provided that the form of the adjustment invoice is saved. Such information is allowed to be entered in additional lines and columns.
Line 8 of invoices and line 5 of corrective invoices are also supplemented. Since July 1, 2017, they indicate an identifier government contract. From October 1, the line will be supplemented with a note that it is filled in only if there is a contract/agreement identifier.
Support for changes in 1C:Enterprise solutions
Support for the changes approved by Decree of the Government of the Russian Federation of August 19, 2017 No. 981 in 1C programs is planned in 2 stages:
1. By October 1, 2017, a new invoice form will be implemented in 1C:Enterprise solutions.
2. Until the end of November 2017, it is planned to change the form and rules for maintaining the book of purchases and sales, the journal of invoices.
Support for new invoices in 1C:Enterprise solutions
New form invoices with the ability to indicate the code of the Commodity Nomenclature for Foreign Economic Activity of the EAEU in a separate column and other changes introduced by Decree of the Government of the Russian Federation of 19.08.2017 N 981 is implemented (planned) in the following standard 1C configurations:
- 1C: Enterprise Accounting, edition 3.0 (implemented 3.0.52.35)
- 1C: Enterprise Accounting, edition 2.0 (implemented 2.0.66.37)
- 1C: Accounting department of the enterprise CORP, edition 3.0 (implemented 3.0.52.35)
- 1C: Integrated Automation, edition 2.2 (implemented 2.2.4.81)
- 1C: Integrated Automation, edition 1.1 (implemented 1.1.90.1)
- 1С:ERP Enterprise management, edition 2.2 (implemented 2.4.1.206)
- 1C: Management manufacturing plant, revision 1.3 (implemented 1.3.95.1)
- 1C: Holding management, edition 1.3
- 1c accounting public institution", revision 2.0 (implemented 2.0.51.29)
- 1C: Accounting department of a state institution", edition 1.0 (implemented 1.0.48.1)
- 1C: Management of our company, edition 1.6 (implemented 1.6.11.79)
- 1C: Trade Management, edition 11 (implemented 11.3.4.81)
- 1C: Trade management, edition 10.3 (implemented 10.3.45.1)
- 1C: Payment documents 8 (implemented 1.0.16.1)
- 1C: Accounting 7.7 Prof. typical configuration (implemented 7.70.638)
- 1C: Accounting 7.7 Simplified taxation system (implemented 7.70.280)
- 1C:Entrepreneur 7.7 (implemented 7.70.282)
- 1C: Trade and Warehouse 7.7 (implemented 7.70.992)
- 1C:Enterprise 7.7. Production+Services+Accounting (implemented 7.70.384)
- 1С:Enterprise 7.7 Accounting + Trade + Warehouse + Salary + Personnel, edition 4.5 (implemented 7.70.567)
A new invoice form that meets the new requirements in standard 1C configurations will be generated automatically if the document date is 01.10.2017 or later. Documents with a date earlier than 07/01/2017 will be printed in the old form.
Changes in the form and rules for maintaining the book of purchases and sales, the journal of invoices
In 1C:Enterprise 8 solutions, due to changes in the forms of books and magazines, it is planned to implement the following:
- registration in the register of invoices received after the end of the tax period
- changes in the journal entry of the mixed purchase invoice
- reissuing by the commission agent for the purchase of the invoice of the tax agent
- registration in the books of a single adjustment invoice
- registration in the books of a repeated adjustment invoice
- registration in the books of the consolidated invoice for the commission
- indication of the details of the buyer and seller in the books
- reference-calculation, summary document when calculating VAT
- reflection of corrected invoices received in an additional sheet
- TNVED code in the sales book.
How to get updates
Users of basic versions of 1C: Accounting 8:Price ITS agreements
- ITS contract for 3 months - 9636 rubles
- ITS contract for 6 months - 18600 rubles
- ITS contract for 12 months - 35592 rubles.
If no more than 1 month has passed since the end of the ITS Agreement, then a 16.66% discount is provided for the renewal of the ITS Agreement:
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Company "Online", 2017
GOVERNMENT OF THE RUSSIAN FEDERATION
ABOUT CHANGES
RATES OF EXPORT CUSTOMS DUTIES FOR GOODS EXPORTED
FROM THE RUSSIAN FEDERATION OUTSIDE THE MEMBER STATES
AGREEMENTS ON THE CUSTOMS UNION
The Government of the Russian Federation decides:
1. Approve the attached changes that are made to the export rates customs duties for goods exported from the Russian Federation outside the states - parties to the agreements on the Customs Union, approved by Decree of the Government of the Russian Federation of August 30, 2013 N 754 "On approval of the rates of export customs duties on goods exported from the Russian Federation outside the states - participants of the agreements on the Customs Union, and on the invalidation of certain acts of the Government of the Russian Federation" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2013, N 36, Art. 4582; N 47, Art. 6109; N 52, Art. 7188; 2014, N 30, Art. 4324; N 31, item 4421; 2015, N 21, item 3106; N 23, item 3317; N 32, item 4774; N 40, item 5567; 2016, N 35, item 5322; N 40, article 5747).
2. This resolution applies to legal relations that arose from September 1, 2017.
Prime Minister
Russian Federation
D. MEDVEDEV
Approved
Government Decree
Russian Federation
dated August 19, 2017 N 984
CHANGES,
WHICH ARE INCLUDED IN THE RATES OF EXPORT CUSTOMS DUTIES
ON GOODS EXPORTED OUTSIDE THE RUSSIAN FEDERATION
STATES - PARTIES TO THE AGREEMENTS ON THE CUSTOMS UNION
1. Positions classified by TN VED EAEU codes 4101 20 100 0 - 4103 30 000 0 shall be stated as follows:
| "4101 20 100 0 | paired | 200 euros for 1000 kg | 4101 20 300 0 | wet-salted | 200 euros for 1000 kg | 4101 20 500 0 | dried or dry-salted | 200 euros for 1000 kg | 4101 20 800 0 | others | 200 euros for 1000 kg | 4101 50 100 0 | paired | 200 euros for 1000 kg | 4101 50 300 0 | wet-salted | 200 euros for 1000 kg | 4101 50 500 0 | dried or dry-salted | 200 euros for 1000 kg | 4101 50 900 0 | others | 200 euros for 1000 kg | 4101 90 000 0 | other, including saddles, half-saddles and floors | 200 euros for 1000 kg | 4102 10 100 0 | lambs | 200 euros for 1000 kg | 4102 10 900 0 | others | 200 euros for 1000 kg | 4102 21 000 0 | pickled | 200 euros for 1000 kg | 4102 29 000 0 | others | 200 euros for 1000 kg | 4103 20 000 0 | reptiles | 200 euros for 1000 kg | 4103 30 000 0 | pigs | 200 euros for 1000 kg". |
2. Items classified by EAEU TN VED codes 4103 90 100 0 and 4103 90 900 0 shall be excluded.
3. After the item classified by the TN VED EAEU code 4103 30 000 0, add the item with the following content:
| "4103 90 000 0 | others | 200 euros for 1000 kg". |
4. Items classified by EAEU TN VED codes 7204 10 000 0 - 7204 30 000 0 shall be stated as follows:
| "7204 10 000 0 | waste and scrap of foundry iron | 7204 21 100 0 | containing 8 wt. % or more nickel | 5, but not less than 5 euros per 1000 kg | 7204 21 900 0 | other | 5, but not less than 5 euros per 1000 kg | 7204 29 000 0 | other | 5, but not less than 5 euros per 1000 kg | 7204 30 000 0 | waste and scrap of ferrous metals coated with a layer of tin |
5. Items classified by EAEU TN VED codes 7204 41 910 0 - 7302 10 900 0 shall be stated as follows:
| "7204 41 910 0 | packaged | 5, but not less than 5 euros per 1000 kg | 7204 41 990 0 | others | 5, but not less than 5 euros per 1000 kg | 7204 49 100 0 | crushed (cut) | 5, but not less than 5 euros per 1000 kg | 7204 49 300 0 | packaged | 5, but not less than 5 euros per 1000 kg | 7204 49 900 0 | others | 5, but not less than 5 euros per 1000 kg | 7204 50 000 0 | ingots for remelting (charge ingots) | 5, but not less than 5 euros per 1000 kg | 7302 10 900 0 | used | 5, but not less than 5 euros per 1000 kg". |
6. Items classified by EAEU TN VED codes 7404 00 100 0 - 7404 00 990 0 shall be stated as follows:
7. Items classified by TN VED EAEU codes 7602 00 110 0 - 7902 00 000 0 shall be stated as follows:
| "7602 00 110 0 | turning shavings, cuttings, chips, milling waste, sawdust and trimming waste; waste of painted, with various coatings or bonded sheets and foil, thickness (not counting the base) not more than 0.2 mm | 7602 00 190 0 | other (including rejected products) | 10, but not less than 76 euros per 1000 kg | 7602 00 900 0 | scrap | 10, but not less than 76 euros per 1000 kg | 7802 00 000 0 | lead waste and scrap | 10, but not less than 35 euros per 1000 kg | 7902 00 000 0 | zinc waste and scrap | 10, but not less than 60 euros per 1000 kg. |
8. The position classified by the TN VED EAEU code 8105 30 000 0 shall be stated in the following wording.
In accordance with Decree of the Government of the Russian Federation of 19.08.2017 N 981, amendments were made to the Decree of the Government of the Russian Federation of 26.12.2011 N 1137 regarding the preparation of invoices. In particular, in lines 2a and 6a it is necessary to indicate the address indicated in the Unified State Register of Legal Entities. Earlier, in Resolution N 1137, the rule for specifying addresses from constituent documents was applied to the details of these lines.
Is it possible to indicate on lines 2a and 6a of the invoice the address of the company with abbreviations for the words "city", "street"? Do I need to exclude the phrase from the invoice from the address Russian Federation, indicating only the zip code, county, city, street and house number?
On this issue, we take the following position:
From October 1, 2017, lines 2a and 6a of the invoice can be filled in in strict accordance with the information provided in the Unified State Register of Legal Entities, i.e. without abbreviations of address-forming elements and without indication of "Russian Federation". At the same time, we consider it acceptable to include the words "Russian Federation" in these details, as well as indicate in the invoice the components of the seller's and buyer's addresses given in the Unified State Register of Legal Entities, using generally accepted abbreviations.
Position justification:
The address of the taxpayer and the buyer is included in the required details invoice, which is the basis for accepting the VAT amounts presented to the buyer by the seller for deduction (Article 169 of the Tax Code of the Russian Federation).
However, in accordance with the second paragraph of paragraph 2 of Art. 169 of the Tax Code of the Russian Federation, errors in invoices, including in the indication of addresses, are not grounds for refusing to accept tax amounts for deduction if such errors do not prevent the tax authorities from identifying the seller, buyer of goods (works, services) during a tax audit ), property rights, the name of goods (works, services), property rights, their value, as well as the tax rate and amount of tax presented to the buyer. What has been repeatedly noted by official bodies (see, for example, letters of the Ministry of Finance of Russia dated 04/02/2015 N 03-07-09 / 18318, dated 08/08/2014 N 03-07-09 / 39449, dated 06/07/2010 N 03-07-09 / 36).
From October 1, 2017, the changes introduced by Decree of the Government of the Russian Federation of August 19, 2017 N 981 in the forms of invoices, the register of received and issued invoices, books of purchases and sales, approved by Decree of the Government of the Russian Federation of December 26, 2011 N 1137, come into force (hereinafter - Resolution N 1137). Corrected filling and storage rules specified documents.
In particular, changes have been made to the procedure for filling in lines 2a "Address" and 6a "Address" of the invoice. So, from October 1, 2017, these lines should be indicated (clauses "d" and "j" of paragraph 1 of the Rules for filling out an invoice, see also letter of the Ministry of Finance of Russia dated November 10, 2016 N 03-07-14 / 65748):
- for legal entities - the address specified in the Unified State Register of Legal Entities (EGRLE), within the location legal entity;
- for individual entrepreneurs- place of residence indicated in the Unified State Register of Individual Entrepreneurs (EGRIP).
From a literal reading of the above provisions, it is logical to assume that the address information is indicated on the invoice in strict accordance with the data reflected in the Unified State Register of Legal Entities (EGRIP). In any case, any assumptions or features of filling in this attribute (including the structure and order of reflecting the elements of the address) are not established by the Rules for filling out an invoice.
At the same time, tax legislation does not regulate either the procedure for assigning (or indicating) an address, or the procedure for making entries in the Unified State Register of Legal Entities (EGRIP) (see also letter of the Ministry of Finance of Russia dated 01.28.2015 N 03-07-09 / 2992).
Entries about the address of a legal entity within the location of the legal entity are made to the Unified State Register of Legal Entities on the basis of documents submitted at state registration(subclauses "c" clause 1, clauses 5, 6, article 5 of the Federal Law of 08.08.2001 N 129-FZ "On State Registration of Legal Entities and Individual Entrepreneurs" (hereinafter - Law N 129-FZ), Clause 1 of the Procedure for maintaining the Unified State Register of Legal Entities and EGRIP_, approved by Order of the Ministry of Finance of Russia dated February 18, 2015 N 25n). Requirements for the execution of documents submitted to the registration authority (hereinafter referred to as the Requirements) are established by order of the Federal Tax Service of Russia dated January 25, 2012 N ММВ-7-6 / [email protected](Clause 1.1, Article 9 of Law N 129-FZ).
In accordance with paragraph 1 of Art. 2 of the Federal Law of December 28, 2013 N 443-FZ "On the federal information address system and on amendments to the federal law"About general principles organization of local self-government in the Russian Federation" (hereinafter - Law N 443-FZ), "address" means a description of the location of the object of addressing, structured in accordance with the principles of organizing local self-government in the Russian Federation and including, among other things, the name of the element of the planning structure ( if necessary), an element of the road network, as well as a digital and (or) alphanumeric designation of the addressing object, allowing it to be identified.
"Address-forming elements" include a country, a constituent entity of the Russian Federation, a municipality, a settlement, an element of a road network, an element of a planning structure and an identification element (elements) of the addressing object (clause 2 of the Rules for Assigning, Changing and Cancelling Addresses, approved by Government Decree RF dated November 19, 2014 N 1221, hereinafter referred to as Rules N 1221). Moreover, the country is assigned to the mandatory address-forming elements for all types of addressing objects (clause 47 of Rules N 1221).
On the provisions of the Law N 443-FZ and paragraph 1 of Art. 5 of Law N 129-FZ, representatives of the tax authorities also referred earlier, expressing the opinion that when filling in the address of the taxpayer-seller in line 2a of the invoice, all available address-forming elements should be indicated (and not just the "location" of the legal entity in the wording of paragraph 2 article 54 of the Civil Code of the Russian Federation and the previous version of subparagraphs "d" of paragraph 1 of the Rules for filling out an invoice) (see letter of the Federal Tax Service of Russia for Moscow dated February 17, 2015 N 16-15 / 013654). See the Encyclopedia of Solutions for more information. Location, address of the legal entity.
According to paragraph 3 of Art. 54 of the Civil Code of the Russian Federation, the Unified State Register of Legal Entities must indicate the address of the legal entity within the location of the legal entity. A legal entity bears the risk of the consequences of not receiving legally significant messages delivered to the address specified in the Unified State Register of Legal Entities, as well as the risk of the absence of its body or representative at the specified address. Messages delivered to the address specified in the Unified State Register of Legal Entities are considered received by a legal entity, even if it is not located at the specified address.
Thus, the address of a legal entity implies an indication in the Unified State Register of Legal Entities, including elements of the postal address - postal code, name of the settlement, street, house number, building, office (apartment) (clause 2.3 of the Requirements, clauses 21, 22 of the Rules for the provision postal services approved by order of the Ministry of Communications of the Russian Federation of July 31, 2014 N 234, hereinafter referred to as Rules N 234).
It is worth noting that on postal items, the indication of the name of the country in the details of the address is provided only for international postal items(clause "g" clause 22 of Rules No. 234). And in documents submitted to the registration authority, an indication of such an element as "country" is provided for foreign companies or individuals living outside the territory of the Russian Federation.
General rules the abbreviated name of the address-forming elements are established by order of the Ministry of Finance of Russia dated November 05, 2015 N 171n, hereinafter referred to as the Abbreviation Rules (clause 52 of Rules N 1221). This document provides that when writing the names of address-forming elements in Russian, the abbreviated names of republics, territories, regions, cities of federal significance, autonomous regions, autonomous regions, municipalities, settlements, elements of the planning structure, elements of the road network, identification elements of the addressing object, given in the Appendix.
The names of address-forming elements are not abbreviated only if the decoding of such an abbreviation leads to a different understanding of its name (clause 5 of the Abbreviation Rules, see also clause 4.8 of the National Standard of the Russian Federation GOSTR 7.0.12-2011 "SIBID. Bibliographic record. Abbreviation of words and phrases in Russian. General requirements and rules").
Given the above, we consider it acceptable to fill in lines 2a "Address" and 6a "Address" of the invoice using generally accepted abbreviations of address-forming elements. As an additional argument to the above, we can cite a letter from the Ministry of Finance of Russia dated 09.11.2009 N 03-07-09 / 57, where it was also expressed that invoices in which the addresses of the seller and buyer are indicated with abbreviated words, but with full indication of the components addresses (zip code, city name, street, etc.) are not made up in violation established order. In our opinion, from October 1, 2017, the clarifications given do not lose their relevance.
Regarding the indication of the country as part of the address Russian organization, then we also do not see a critical error if the taxpayer continues to indicate in line 2a and 6a of the invoice "Russian Federation" or "Russia" (Article 1 of the Constitution, clause 53 of Rules N 1221). The prohibition on adding to the address elements filled in on the basis of the Unified State Register of Legal Entities does not contain the words "Russian Federation" of the Tax Code of the Russian Federation or the Rules for filling out an invoice. In this regard, we would like to cite the letter of the Ministry of Finance of Russia dated March 31, 2008 N 03-07-11 / 129, concerning the reverse situation. In the opinion of the financial department, invoices in which the words "Russian Federation" are not indicated in the addresses of the seller and buyer are not drawn up in violation of the procedure established by the Tax Code of the Russian Federation and the Rules (Decree of the Government of the Russian Federation dated 02.12.2000 N 914, in force in this period).
Pay attention to common standards information address system and clarifications of the Ministry of Finance of Russia, we come to the conclusion that from October 1, 2017, the address of the seller and the buyer in the invoice can be indicated as in strict accordance with the information provided in the Unified State Register of Legal Entities (without indicating the "Russian Federation" and without abbreviations of the names of the address-forming elements), and with the use of generally accepted abbreviations and with the inclusion of the words "Russian Federation" in the address.
Please note that the above is our expert opinion, which may differ from the opinion of the regulatory authorities. Since there are currently no official comments on this issue, we remind you of the right of the taxpayer to apply for written clarifications to the territorial tax authority or the Ministry of Finance of Russia (subclauses 1, 2, clause 1, article 21, clause 4, clause 1, article 32, paragraph 3 of article 34.2, paragraph 3 of paragraph 1 of article 111 of the Tax Code of the Russian Federation).
Prepared answer:
Legal Consulting Service Expert GARANT
Lazareva Irina
Answer passed quality control
The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service.
New forms of invoices (changed resolution 1137 of 11/26/2011) Government Decree of August 19, 2017 No. 981
They are connected as an external printing form with automatic registration in a standard way. Also added printing forms Universal Transfer Document (UPD) for UT 11, UNF;
Universal Correction Document (UKD) for UT 11.
Used for configuration:
Bonus s / f to 1C 7.7
The archive contains the following new printing forms (tested on many recent and old releases):
1. Invoice according to Decree No. 981 dated August 19, 2017 (UT 10)
2. UPD according to Decree No. 981 of 08/19/2017 (UT 10 UPD)
3. Invoice according to Decree No. 981 dated August 19, 2017 (UT 10), ed. 2
4. Invoice according to Decree No. 981 dated August 19, 2017 (UT 10), ed. 2 (corr.sf.)
5. Invoice according to Decree No. 981 of 08/19/2017 (UT 10 for very old releases from 10.3.14.3...)
6. Invoice according to Decree No. 981 dated August 19, 2017 (UT 11)
7. Invoice according to Decree No. 981 dated August 19, 2017 (UT 11), ed. 2 (UPD)
8. Invoice according to Decree No. 981 dated August 19, 2017 (UT 11), ed. 2 (UKD)
9. Invoice according to Decree No. 981 dated August 19, 2017 (UT 11), ed. 2 (SF)
10. Invoice according to Decree No. 981 dated August 19, 2017 (UT 11.3), ed. 3 (SF)