Electronic document management. Date of registration of electronic invoices sent through the circuit. The right to receive a deduction.
Question: When using electronic document management between organizations, there is a discrepancy between dates, for example. the invoice for sale for August was set on 08/31/2017, when sending through the circuit, the date in the signature is put on the day of sending, for example, September 6, 2017, the buyer signs it for his part, for example, September 8. Will there be disputes with the IFTS if the document with us and the supplier passes on August 31 in the accounting and sales / purchase book?
Answer: Questions from the tax authorities may arise. The invoice to the buyer must be reflected in the purchase book on the day when the operator electronic document management sent the invoice file to the buyer. In your case it is September 6th.
In the book of purchases, invoices received from sellers are subject to registration as the right to tax deductions arises in the manner established by Article 172 of the Tax Code of the Russian Federation (2, Section II, Appendix 4 to Decree of the Government of the Russian Federation of December 26, 2011 No. 1137).
The right to receive a deduction arises subject to the following conditions (Article 172 of the Tax Code of the Russian Federation):
Goods (works, services) purchased for transactions that are subject to VAT;
Goods (works, services) are accepted for accounting (must be available source documents);
- Received a valid invoice.
That is, 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. Therefore, it is not possible to register an electronic invoice before the date of its receipt.
For electronic invoices, the date of their receipt is normatively determined, which is the date when the electronic document management operator sends the seller's invoice file to the buyer, indicated in the operator's confirmation (clause 1.11 of the Procedure for issuing and receiving invoices in electronic form, approved Order of the Ministry of Finance of Russia dated November 10, 2015 No. 174n; pp. "b" clause 11 of the Rules for keeping a register of received and issued invoices used in the calculation of value added tax, approved. Decree of the Government of the Russian Federation of December 26, 2011 No. 1137);
Thus, the buyer needs to register an electronic invoice on the day that the operator sent him an invoice.
A similar conclusion follows from the Letter of the Federal Tax Service of Russia dated July 28, 2014 No. ED-4-2 / 14546
Rationale
LETTER OF THE FTS OF RUSSIA DATED July 28, 2014 No. ED-4-2/14546
The Federal Tax Service has considered the appeal on issues arising in the course of the exchange of electronic documents, and reports the following.
1. In accordance with paragraph 3 of Article 168 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), when selling goods (works, services), transferring property rights, relevant invoices are issued no later than five calendar days, counting from the date of shipment of the goods (performance of work, provision of services), from the date of transfer of property rights.
Thus, invoices are issued no later than five calendar days from the date of shipment of goods (works, services, property rights).
At the same time, the procedure for determining the date of issuance and the date of receipt of the invoice in in electronic format provided for in paragraphs 7 and 11 of the Rules for keeping a log of received and issued invoices used in VAT calculations, (hereinafter referred to as the Rules for keeping a log of received and issued invoices), approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137 "On Forms and the rules for filling out (maintaining) documents used in the calculation of value added tax "(hereinafter - Decree of the Government of the Russian Federation No. 1137).
In the event that the shipment of goods is made on the last day of the quarter, and the file with the invoice is sent to the operator on the 15th day of the month following the expired quarter, then on the basis of paragraph 1 of Article 167 of the Code, the date of shipment (transfer) of goods (works, services) is the moment determining the tax base for value added tax.
Thus, if the invoice is drawn up by the seller in one tax period, and received by the buyer in the next tax period, then, provided that the goods (works, services) are registered, the tax deductions should be reflected in the declaration for the tax period in which the invoice has actually been received.
In addition, we inform you that in order to implement the provisions of the action plan of the Roadmap "Improving tax administration", approved by order of the Government of the Russian Federation dated February 10, 2014 No. 162-r, it is planned to legislate the right of taxpayers to deduct value added tax on accounts invoices received before the deadline for submitting the declaration on value added tax, or at the time of accounting for the purchase if there is an invoice, or in the period of receipt of the invoice, provided that the purchase is accepted for accounting.
Order of the Ministry of Finance of Russia dated November 10, 2015 No. 174n
1.10. The date of issuing an invoice to the buyer in electronic form via telecommunication channels is the date of receipt of the invoice file by the Electronic Document Management Operator from the seller, indicated in the confirmation of this Electronic Document Management Operator.
An invoice in electronic form is considered issued if the seller has received the relevant confirmation from the Electronic Document Management Operator specified in paragraph one of this clause.
11. The date of receipt by the buyer of the invoice in electronic form via telecommunication channels is the date of sending the seller's invoice file to the buyer by the Electronic Document Management Operator, specified in the confirmation of the Electronic Document Management Operator.
An invoice in electronic form is considered received by the buyer if he has received the appropriate confirmation from the Electronic Document Management Operator specified in paragraph one of this clause.
When is the shipping invoice issued? By general rule it is necessary to issue and issue an invoice within 5 calendar days from the date of shipment of goods, performance of work, provision of services (clause 3 of article 168 of the Tax Code of the Russian Federation). The invoice is drawn up in 2 copies: one must be transferred to the buyer, the other must be registered in the sales book (clause 6 of the Rules for filling out an invoice, clause 2.3 of the Rules for maintaining a sales book, approved by Decree of the Government of the Russian Federation of 12/26/2011 N 1137).
The seller has the right to issue a single invoice for several shipments to one buyer. At the same time, it is important that it be issued no later than 5 calendar days from the date of drawing up the first invoice (or the first act, if we are talking about services or work) (Letter of the Ministry of Finance of Russia dated 12.01.2016 N 03-07-09 / 140). Note that different types goods shipped, as well as different types of services rendered (work performed) can also be indicated in one invoice (Letter of the Federal Tax Service of Russia dated September 23, 2016 N ED-4-15 / 17910).
The term for issuing an invoice by the seller is also 5 calendar days from the date of receipt of the amount of payment against the upcoming supply of goods, performance of work, provision of services (clause 3 of article 168 of the Tax Code of the Russian Federation).
When is an e-invoice issued?
The seller must also issue an electronic invoice within 5 days after the shipment of the goods (performance of work, provision of services) or receipt of an advance. Of course, provided that the seller and the buyer have an agreement on the use of electronic invoices.
The seller must issue an electronic invoice according to the approved format (approved by Order of the Federal Tax Service of Russia dated March 24, 2016 N ММВ-7-15 / [email protected]), sign it with an enhanced qualified electronic signature of the head of the organization and send it to the buyer via telecommunication channels (clause 2.4 of the Procedure and receipt of invoices in electronic form, approved by Order of the Ministry of Finance of Russia dated November 10, 2015 N 174n, hereinafter referred to as the Procedure). In response, the electronic document management operator will have to send confirmation that the file has arrived. Then the invoice will be considered issued (
Electronic invoices in 2019 can be used on a par with paper invoices, but in order to start working with them, you need to fulfill a number of requirements. About the features of the application of these electronic documents our article will tell.
About the transition to electronic invoices
Do not drown in our fast-paced age in a huge flow of information and papers help technical means and modern formats documents. In this regard, for persons working with VAT, electronic invoices are becoming increasingly relevant.
IMPORTANT! The possibility of using electronic invoices is enshrined in paragraph 1 of Art. 169 NK. The new format of electronic invoices was approved by order of the Federal Tax Service dated December 19, 2018 No. ММВ-7-15/ [email protected], and the procedure for their issuance - by order of the Ministry of Finance dated November 10, 2015 No. 174n.
To switch to the use of electronic invoices, you must:
- Coordinate with counterparties the possibility of exchanging electronic invoices, after checking whether the parties have technical capabilities(clause 1.4 of order No. 174n).
- Obtain a qualified digital signature (letters of the Ministry of Finance of the Russian Federation No. 03-03-06/2/53176 dated September 12, 2016, No. SD-4-3/8904 of the Federal Tax Service of the Russian Federation dated May 19, 2016) at a certification center that performs functions in accordance with the law "About electronic signature» dated 06.04.2011 No. 63-FZ.
- Conclude an agreement with one of the operators of electronic document management (clause 1.3 of the order of the Ministry of Finance No. 174n, order of the Federal Tax Service of Russia dated 04.20.2012 No. ММВ-7-6 / [email protected]) - their list is posted on the website of the Federal Tax Service.
If all these steps are completed, you can start working with electronic invoices.
How to work with electronic invoices
It is possible to receive or send electronic invoices (ESI) only if all 3 parties (buyer, seller, EDI operator) can participate in this at the same time, the technical means are in order and there is access to the Internet. The procedure for working with the ESF was approved by order of the Ministry of Finance No. 174n.
In this case, the seller needs to generate, sign and send the ESF, then wait for the buyer to notify of its receipt. After receiving the ESF, the buyer is required not only to issue this notice, but also to confirm the receipt of the ESF to the operator. The operator has a special function: he ensures the delivery of the ESF, organizes verification of compliance with the established formats and fixes the dates of its dispatch and receipt.
IMPORTANT! ESF is issued in only one (!) copy, and only one authorized person can sign it (clause 6 of article 169 of the Tax Code).
Is it possible to make an electronic copy of the invoice for the buyer on paper? In September 2017, the Federal Tax Service of the Russian Federation, having agreed its position with the Ministry of Finance of the Russian Federation, gave a positive answer. It should be noted that the Ministry of Finance has previously spoken out on this issue. negative.
Advantages and disadvantages of electronic invoices
As a result of automatic processing of ESF, the time for checking and detecting errors in them is reduced, plus there is no need to print and deliver a paper invoice to the counterparty. In addition, when controllers request invoices for verification, ESF can be transferred via TCS - they are not required to be copied and certified, as is the case with paper documents (letter of the Federal Tax Service of Russia dated 09.09.2015 No. SA-4-7 / 15871) . All this can be attributed to the advantages of ESF.
But there are also disadvantages. So, if there is no access to the Internet or a malfunction occurs automated systems of the parties to the transaction or the operator, no notification of receipt of this document is generated, and the ESF itself is not considered to be issued (clauses 1.10 and 1.11 of the procedure, approved by order No. 174n). In this case, the seller will be forced to issue a paper invoice.
IMPORTANT! Setting the ESF retroactively will not work, because all dates (both issuance and receipt) are fixed by the operator (clauses 1.10 and 1.11 of the procedure, approved by order No. 174n), which is an independent third party in the turnover of the ESF.
Results
An electronic invoice saves time and money, as it is instantly delivered to the counterparty via communication channels and does not require a paper printout. In this case, only one copy of this document is formed, signed by only one authorized person. However, if the technical means of communication fail, you will have to return to the paper version of the invoice.
Electronic invoices are the future. In the coming years, the exchange of electronic invoices will become the number one option for businesses, as this type of interaction allows you to accelerate turnover. Money and improve relationships with suppliers.
Motives for switching to electronic invoices:
external pressure (influential suppliers, customers);
price (processing of electronic documents is cheaper for companies);
innovation and process automation;
optimization of cash flows (acceleration of the turnover of funds);
quality improvement (documents are not lost, they are not forgotten);
initiative of the public sector (fighting fraudsters, increasing tax revenues, optimizing their own processes).
Who is required to issue an ESF?
The requirement for issuing an ESF is established:
1) meet the requirements established for the issuance of the ESF;
a note that the ESF is corrected;
serial number and date of issue of the corrected ESF;
serial number and date of issue of the canceled ESF.
According to the corrected ESF, the recipient of goods, works, services has the right, within 10 calendar days from the date of receipt of such a corrected ESF, to indicate disagreement with the issuance of such an ESF in accordance with the document flow of invoices issued in electronic form.
In what cases is an additional ESF issued?
· conform to the issuance of invoices;
contain the following information:
a note that the ESF is optional;
serial number and date of issue of additional ESF;
serial number and date of issue of the ESF, to which an additional ESF is issued;
in the case specified tax code- adjustment of the amount of taxable turnover and the difference between the amount of VAT indicated in the previously issued ESF and the amount of VAT on the date of issue of the additional ESF;
in the case established by the Tax Code - the VAT rate on the date of issue of an additional ESF and the amount of VAT on the date of issue of an additional ESF.
in cases of adjusting the amount of taxable turnover provided for by the Tax Code, not earlier the dates of such occurrences, and not later 15 calendar days after the date of occurrence of such cases;
in the event of a difference in the VAT rate that was in effect on the date of issue of the ESF and that is valid on the date of the turnover on sales, provided that the ESF is issued earlier than the date of the turnover, - within a month after the enactment of a law providing for a change in the tax rate.
For an additional ESF, the recipient of goods, works, services has the right, within 10 calendar days from the date of receipt of such an additional ESF, to indicate disagreement with the issuance of such an ESF in accordance with the document flow of invoices issued in electronic form.