Sample journal of received and issued invoices. Who and how should keep a log of received and issued invoices. Who Should Keep a Journal: New Clarifications

Documents used in VAT calculations are not limited to invoices, purchase ledger and sales ledger. As part of such documents, the Journal of accounting for received and issued invoices is also named. We will talk about this magazine in our material.

Who writes the journal

A single journal essentially combines 2 journals: a journal for accounting for received invoices and a journal for accounting for issued invoices. In the journal form, these sections are named:

Part 1 "Issued invoices";
Part 2 "Invoices received".

Certain persons are required to keep this log when they issue or receive invoices, regardless of whether these persons are VAT taxpayers, persons exempted from the performance of duties of a VAT taxpayer, or persons who are not VAT payers.

So, persons should keep a journal in relation to the following business activities:

activities in the interests of another person on the basis of commission agreements, agency agreements that provide for the sale or purchase of goods (works, services) on behalf of the commission agent (agent);
activities on the basis of transport expedition agreements (when determining their income as remuneration in the performance of these agreements);
performing the functions of the builder.

At the same time, it is important to take into account that invoices issued for the amount of income in the form of remuneration under the above agreements are not recorded in the journal.

The rules for keeping a journal and its form are established by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137.

Invoice accounting journal 2016: who delivers and when

It is logical that those persons who are obliged to keep it should hand over the journal to their IFTS. Accordingly, if you do not have the obligation to keep a journal of invoices, then you only need to submit your VAT returns with the books of purchases and sales included in it.

If the obligation to keep a journal is assigned to you by tax legislation, then you must submit the journal in electronic form via telecommunication channels no later than the 20th day of the month following the expired quarter.

In this case, the general rule on the postponement of the deadline applies: if the date of submission of the journal coincided with a weekend or non-working holiday, the deadline is extended until the next working day following such a day (

From January 1, 2015, only intermediaries who act in the interests of third parties (customers) on their own behalf should keep a register of received and issued invoices. As a rule, these are commission agents or agents (clause 1 of article 990, clause 1 of article 1005 of the Civil Code of the Russian Federation).

The following are also considered intermediaries:

freight forwarders who organize the performance of services with the involvement of third parties, but do not participate in transportation themselves (clause 1, article 801, article 805 of the Civil Code of the Russian Federation);

developers who organize construction with the involvement of contractors, but do not participate in the performance of contract work.

The obligation to keep accounting books does not depend on the system of taxation that the intermediary applies, nor on whether he is a VAT payer or a VAT tax agent.

This procedure follows from the provisions of paragraphs 3 and 3.1 of Article 169, paragraphs 5 and 5.1 of Article 174 of the Tax Code of the Russian Federation, paragraph 22 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated May 30, 2014 No. 33.

Situation: Should retailers who sell goods as commissioners (agents) under intermediary contracts keep an invoice book?

No, they shouldn't.

Firstly, retail trade organizations do not issue invoices when selling goods to the public (clause 7, article 168 of the Tax Code of the Russian Federation). Instead, customers are issued cash receipts or strict accountability documents. To the intermediary reports that retailers compile for commitents (principals), they attach copies of either cash register tapes or issued receipts. Due to these features of the workflow, the intermediary simply will not have invoices that he could register in the accounting journal.

Secondly, buyers who purchase goods at retail do not claim VAT for deduction. This means that it makes no sense for tax inspectorates to control the correspondence between the amounts of deductions and the amounts that commitents (principals) accrue to the budget for such operations.

Thirdly, paragraph 3.1 of Article 169 of the Tax Code of the Russian Federation, which establishes the obligation to maintain a register, refers to intermediaries who issue (receive) invoices, and not any other documents. Intermediaries who do not issue invoices are not subject to the provisions of this paragraph.

From the foregoing, we can conclude: if a retail trade organization on its own behalf sells goods to third parties under intermediary agreements, such operations are not required to be registered in the invoice register. In relation to other intermediary activities, such organizations are not exempted from the obligation to keep a register of invoices.

Similar clarifications are contained in the letter of the Ministry of Finance of Russia dated January 30, 2015 No. 03-07-11/3488.

Which invoices to register in the journal

To begin with, let's figure out why intermediaries, developers and forwarders keep logs of received and issued invoices. After all, they do not pay VAT and do not accept VAT deductible on these invoices.

Intermediaries keep a log of received and issued invoices with one purpose - to inform the tax office. Intermediaries submit to inspections a journal with invoices that are issued to buyers and received from sellers as part of intermediary activities.

On the basis of these logs, inspectorates can control whether the amounts of VAT charged, for example, by consignors on the sale of goods, correspond to the amounts of tax that buyers of these goods accept for deduction. And vice versa, do the amounts of deductions declared by the consignors for the goods purchased for them correspond to the amounts of VAT that the sellers of these goods accrued for payment to the budget.

Thus, intermediaries must register in the ledger:

invoices that intermediaries issue to buyers on their own behalf when selling goods (works, services, property rights) belonging to customers. On the basis of such invoices, customers must charge VAT, and buyers have the right to deduct tax;

invoices that customers issue to buyers for goods (works, services, property rights) sold by intermediaries;

invoices that sellers issue to the name of the intermediary when purchasing goods (works, services, property rights) for the customer. On the basis of such invoices, sellers must charge VAT, and customers have the right to deduct tax;

invoices that intermediaries issue to customers for goods (works, services, property rights) purchased from sellers.

Invoices that intermediaries issue to customers for the amount of their remuneration do not need to be registered in the register (letter of the Ministry of Finance of Russia dated January 22, 2015 No. 03-07-11 / 1698). The tax inspectorate will be able to check whether the amount of VAT accrued from the remuneration corresponds to the amount of VAT that the customer has accepted for deduction, even without a journal. She will control this with the help of tax returns, in which the intermediary will have to reflect information from the sales book, and the customer from the purchase book.

Such rules are established by paragraphs 5 and 5.1 of Article 174 of the Tax Code of the Russian Federation.

A complete list of invoices that intermediaries must register in the ledger is provided in table.

For what periods to keep a journal

A register of received and issued invoices must be kept for each tax period - quarterly.

Ways of conducting

You can keep a register of invoices both on paper and in electronic form (clause 1 of Appendix 3 to Decree of the Government of the Russian Federation of December 26, 2011 No. 1137). However, the journal can be submitted to the inspection as tax reporting only in electronic form via telecommunication channels (clause 5.2, article 174 of the Tax Code of the Russian Federation). Therefore, it is expedient for intermediaries who are not VAT payers and are not recognized as tax agents to immediately keep accounting journals of invoices in electronic format (approved by order of the Federal Tax Service of Russia dated March 4, 2015 No. ММВ-7-6/93).

Other organizations (VAT payers or tax agents) can keep paper logs. But they will still have to transfer the data from these logs to VAT declarations, which can only be submitted to inspections in electronic form through special operators (clause 5-5.1 of article 174 of the Tax Code of the Russian Federation).

Operation type codes

When filling out the journal, use the operation type codes:

according to the list approved by order of the Federal Tax Service of Russia dated February 14, 2012 No. ММВ-7-3/83;

according to the additional list recommended by the letter of the Federal Tax Service of Russia dated January 22, 2015 No. GD-4-3/794.

Filling out the log

The procedure for filling out the register of received and issued invoices is explained in paragraphs 3-12 of Appendix 3 to Decree of the Government of the Russian Federation of December 26, 2011 No. 1137.

Register all invoices in the journal: primary, corrected, adjustment. It doesn't matter if they are paper or electronic. Everything must be recorded in chronological order.

In part 1 "Issued invoices":

by the date of issuing electronic invoices;

by the date of preparation of paper invoices;

by the date of compilation (correction) in cases where invoices are not transferred to counterparties.

In Part 2, Invoices Received, record invoices by the date they were received.

This follows from the provisions of paragraph 3, subparagraph "b" of paragraph 7 of Appendix 3 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137 and the letter of the Ministry of Finance of Russia of May 16, 2012 No. 03-07-09 / 57.

If you register primary invoices (including corrected ones), then do not fill out columns 16-19 of parts 1 and 2 of the accounting journal.

Do you fix corrective invoices (including corrected ones)? Then, in columns 8-19 of parts 1 and 2 of the accounting journal, indicate the updated data.

In the tax period, there may not be issued or received invoices at all, including corrective, corrected ones. Or invoices were made for themselves, but they were not transferred to the buyer. In these cases, fill in only the lines of the relevant parts of the journal - the name of the taxpayer, TIN / KPP, etc. Leave the tabular parts of the journal empty.

This is stated in paragraphs 8 and 12 of Appendix 3 to Decree of the Government of the Russian Federation of December 26, 2011 No. 1137.

It will help to better understand the rules for registering received and issued invoices by intermediariestable .

An example of filling out a register of received and issued invoices by an intermediary who is not a VAT payer

Alfa JSC (customer) entered into a commission agreement dated October 5, No. 12, with LLC Trading Firm Germes (an intermediary that is not a VAT payer). According to the contract, Germes sells a batch of toasters (100 pieces) owned by Alfa on the right of ownership. The price of a consignment of goods is 118,000 rubles. (including VAT - 18,000 rubles).

The amount of remuneration paid to the intermediary for the services rendered is 17,700 rubles.

For the amount of goods sold, Alfa issued an invoice dated October 23 No. 552 to Hermes. The accountant of Hermes registered the invoice received from Alpha in

Since Hermes is not a VAT payer, it does not issue an invoice to the customer for the amount of its remuneration.

An example of filling out a register of received and issued invoices by an intermediary - a VAT payer

Alfa JSC (customer) concluded a commission agreement dated October 5, No. 12, with LLC Trading Firm Germes (intermediary, which is a VAT payer). According to the contract, Germes sells a batch of toasters (100 pieces) owned by Alfa on the right of ownership. The price of a consignment of goods is 118,000 rubles. (including VAT - 18,000 rubles).

The amount of remuneration paid to the intermediary for the services rendered is 17,700 rubles. (including VAT - 2700 rubles).

On October 20, Germes signed a supply agreement with Master Production Company JSC for the supply of a batch of toasters (100 pieces). On October 23, the goods were shipped to the buyer.

On the same day, Hermes issued an invoice dated October 23, No. 321, to the Master's address and handed over a copy of it to Alfa. This invoice was registered by the Hermes accountant in part 1 of the invoice accounting journal. The Hermes accountant did not register this document in the sales book.

For the amount of goods sold, Alfa issued an invoice dated October 23 No. 552 to Hermes. The accountant of Hermes registered the invoice received from Alfa inpart 2 of the invoice accounting journal . The Hermes accountant did not register this document in the purchase book.

Since Hermes is a VAT payer, it issued invoice No. 122 dated October 23 for the amount of its remuneration to the customer. This document is recorded in the sales book, but is not registered in the invoice register.

Situation: how to register invoices drawn up by commission agents (agents) in the invoice register when purchasing goods (works, services) on one's own behalf from several sellers or contractors?

If the commission agent (agent) purchases goods (works, services) for the committent (principal) from several sellers or performers, he may combine the data of the invoices received from them into a consolidated invoice. In such an invoice, you can include the data of invoices that were issued to the intermediary by different sellers and contractors, but on the same day. This follows from paragraph 6 of subparagraph "a" of paragraph 1 of section 2 of Appendix 1 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137). Consolidated invoices can also be drawn up in the same manner by forwarders purchasing services for a client from third parties (letters of the Ministry of Finance of Russia dated January 10, 2013 No. 03-07-09 / 01, dated December 29, 2012 No. 03-07- 15/161, Federal Tax Service of Russia dated February 18, 2013 No. ED-4-3/2650). In practice, developers can also draw up consolidated invoices, which transfer to investors the volumes of work performed by contractors. Moreover, unlike intermediaries and forwarders, developers can combine invoices issued by contractors in different periods in consolidated invoices.

Invoices received from sellers (suppliers, contractors) and consolidated invoices issued to the customer, the intermediary must register in the invoice register.

When registering a consolidated invoice in part 1 of the invoice accounting journal, the intermediary indicates:

in column 1 - the serial number of the entry,

in column 2 - the date of issue of the consolidated invoice,

in column 4 - the serial number and date of preparation of the consolidated invoice indicated in line 1 of the invoice,

in column 8 - the name of the customer (committent, principal),

in column 9 - TIN and KPP of the customer (committent, principal),

in column 10 - the names of sellers (executors) from whom the intermediary purchased goods (works, services) for the customer, through the sign ";",

in column 11 - TIN and KPP of sellers (suppliers, performers). Specify them through the sign ";",

in column 12 - numbers and dates of invoices received from sellers (suppliers, performers),

in column 14 - the cost of goods (works, services) with VAT according to the consolidated invoice,

in column 15 - the amount of VAT on the consolidated invoice.

This follows from paragraph 7 of section II of Appendix 3 to Decree of the Government of the Russian Federation of December 26, 2011 No. 1137.

The intermediary (developer) registers invoices received from sellers (executors) in part 2 of the invoice register. This requirement also applies to intermediaries who are not VAT payers (Clause 3.1, Article 169 of the Tax Code of the Russian Federation).

Customers who submit a consolidated invoice to the investor indicate in the accounting log:

operation type code (column 3) - "13";

transaction type code (column 12) - "1".

All transaction type codes are given in subparagraph "m" of paragraph 11 of section II of Appendix 3 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137.

The intermediary does not register such a document in the purchase book. This follows from the provisions of paragraph 11 of section II of Appendix 3 and paragraph 19 of section II of Appendix 4 to Decree of the Government of the Russian Federation of December 26, 2011 No. 1137.

Customers (committents, principals) who have received a “consolidated” invoice from an intermediary, register it in part 2 of the invoice register in the general manner (subparagraph “a”, paragraph 11 of section II of Appendix 3 to the Decree of the Government of the Russian Federation of December 26 2011 No. 1137).

The customer specifies:

in column 2 - the date indicated in the consolidated invoice,

in column 3 - the code of the type of operation,

in column 4 - the date and number of the consolidated invoice,

in column 8 - the names of sellers (suppliers, performers) indicated in line 2 of the consolidated invoice, through the sign ";",

in column 9 - TIN and KPP of sellers (suppliers, performers) indicated in line 2b of the consolidated invoice, through the sign ";",

in column 14 - the total amount payable with VAT indicated in column 9 of the consolidated invoice,

in column 15 - the total amount of VAT indicated in column 8 of the consolidated invoice.

Columns 10-12 do not need to be filled in, since only intermediaries fill them out.

This follows from paragraph 11 of section II of Appendix 3 to Decree of the Government of the Russian Federation of December 26, 2011 No. 1137.

An example of compiling and registering a consolidated invoice in the invoice journal

JSC "Alfa" (customer) attracts the developer LLC "Germes" for the construction of the building. Hermes works with several contractors and suppliers and reissues invoices received from them to Alfa.

In the first quarter, Hermes received the following invoices:

from the supplier JSC "Production company "Master"" - No. 522 dated 02/02/2016;
from the contractor JSC "Stroyfed" - No. 354 dated 02.02.2016.

Based on these invoices, Hermes made summary invoice and exhibited it to Alfa on February 20, 2015. The consolidated invoice issued to the customer and the invoices received from the contractors were registered by Hermes in invoice journal .

Alpha registered the received consolidated invoice in part 2 invoice journal .

Log Certification

It is necessary to certify the register of received and issued invoices no later than the 20th day of the month following the expired quarter.

If the journal is kept on paper, then it must be signed by the head of the organization or another authorized person. In addition, the magazine must be laced, and its pages numbered and sealed.

Do you keep a journal electronically? Then don't forget to reassure him electronic signature the head of the organization (a person authorized by him), when you .

This procedure is provided for in clause 13 of Appendix 3 to Decree of the Government of the Russian Federation of December 26, 2011 No. 1137.

Reflection in the declaration

VAT payers must reflect the information specified in the ledger in sections 10 and 11 of the tax return. This is provided for in clause 5.1 of the Tax Code of the Russian Federation.

The deadline for submitting the journal to the tax office

Intermediaries who are exempt from paying VAT and are not tax agents for this tax must submit invoice logs to the tax office in electronic form. This must be done no later than the 20th day of the month following the reporting quarter. This procedure is provided for in paragraph 5.2 of Article 174 of the Tax Code of the Russian Federation.

The electronic format of the journal is established by order of the Federal Tax Service of Russia dated March 4, 2015 No. ММВ-7-6/93.

The logs should be transferred to inspections via telecommunication channels through special operators. When sending, you must use the unified format approved by Order of the Federal Tax Service of Russia dated November 9, 2010 No. ММВ-7-6/535, and apply the inventory of documents approved by Order of the Federal Tax Service of Russia dated June 29, 2012 No. ММВ-7-6/465.

This is stated in the letter of the Federal Tax Service of Russia dated April 8, 2015 No. GD-4-3 / 5880 (the document is posted on official website of the tax service in the section "Explanations of the Federal Tax Service, mandatory for use by the tax authorities").

Situation: what responsibility is provided for the late submission of the register of received and issued invoices to the tax office?

A fine of 10,000 rubles.

From January 1, 2015, the registers of received and issued invoices are included in tax reporting. The obligation to quarterly hand over such magazines to tax inspections is expressly established. for intermediaries who are exempt from paying VAT and are not tax agents for this tax (Clause 3.1, Article 169, Clause 5.2, Article 174 of the Tax Code of the Russian Federation).

Based on the ledgers received from intermediaries, tax inspectorates control whether the amounts of VAT charged, for example, by consignors on the sale of goods, correspond to the amounts of tax that buyers of these goods accept for deduction. And vice versa, do the amounts of deductions declared by the consignors for the goods purchased for them correspond to the amounts of VAT that the sellers of these goods accrued for payment to the budget.

Invoice accounting journals must be submitted no later than the 20th day of the month following the reporting quarter (clause 5.2, article 174 of the Tax Code of the Russian Federation). Non-compliance with this deadline is qualified by inspectors as failure to submit information about taxpayers to the tax authority. That is, as an offense, liability for which is provided for in paragraph 2 of Article 126 of the Tax Code of the Russian Federation. For organizations and entrepreneurs, this means a fine of 10,000 rubles.

Storage of journal and documents

The period of storage of the register of received and issued invoices is four full years from the date of the last entry (clause 13 of Appendix 3 to Decree of the Government of the Russian Federation of December 26, 2011 No. 1137).

The organization is also required to store and file in chronological order:

invoices themselves (including corrective, corrected). At the same time, invoices issued in electronic form can be stored without printing (letter of the Federal Tax Service of Russia dated February 6, 2014 No. GD-4-3 / 1984);

confirmation of electronic document management operators.

Correction of the journal after the surrender

Situation: Should an intermediary - non-payer of VAT submit to the inspection a corrected register of invoices? After the original log was returned, the organization found errors in it.

The tax legislation does not provide for the obligation to submit a corrected journal to the inspection. But it is better to hand over the specified magazine.

Intermediaries must submit to the inspection a journal with invoices registered in it, which they issue to buyers and receive from sellers as part of intermediary activities (clause 5.2 of article 174 of the Tax Code of the Russian Federation). This information is needed by the tax inspectorate to control the completeness of VAT payment by organizations that work through intermediaries.

Thus, if the intermediary finds errors in the invoice accounting log after submitting it to the inspection, it must be corrected and the corrected document must be submitted to the inspection. To correct, cancel the incorrect journal entry, that is, reflect the erroneous invoice with a minus sign. Record the correct entry on the next line of the log.

Such an order in oral explanations is confirmed by representatives of the Federal Tax Service of Russia and the Ministry of Finance of Russia.

How to fix the log

To correct a journal error, cancel the erroneous invoice. That is, reflect with a minus sign the cost of goods (works, services) and the amount of tax (indicators in columns 14 and 15 of the journal). Then register the correct invoice with a plus sign.

For example, an intermediary buys goods for a customer. The accountant of the intermediary company discovered that the accounting journal for the third quarter indicated incorrect details of the invoice received from the seller of goods. The following details are indicated (incorrect): No. 1250 dated October 26, 2016. And the correct details of the invoice - No. 1350 dated October 26, 2016. The magazine has already been submitted to the tax office. To correct the error, the accountant did the following:

in part 1 of the journal canceled the incorrect entry, reflecting the totals with a minus sign. In the next line, he indicated the same data as in the canceled line, correcting only column 12. In it, the accountant corrected the invoice number. The accountant indicated the cost indicators of this line with a plus sign;

in part 2 of the journal canceled the incorrect entry, reflecting the totals with a minus sign. In the next line, he indicated the same data as in the canceled line, correcting only column 4. In it, the accountant corrected the invoice number. The accountant indicated the cost indicators of this line with a plus sign.

Journal of accounting for received and issued invoices - a reporting document for value added tax (VAT), which reflects received and issued invoices. Approved by Appendix No. 3 to Decree of the Government of the Russian Federation of December 26, 2011 No. 1137.

You can download the form of the Journal of accounting for received and issued invoices from the link in the section.

A comment

From January 1, 2015, the Register of received and issued invoices is made up only by those who issue or receive invoices in the course of doing business in the interests of another person on the basis of commission agreements, agency agreements providing for the sale and (or) purchase of goods (works) , services), property rights on behalf of a commission agent (agent), or on the basis of transport expedition agreements *, as well as when performing the functions of a developer (clause 3.1 of article 169 of the Tax Code of the Russian Federation).

* In the case of determining income in the form of remuneration for the transport expedition in the performance of these contracts.

Please note that if the above intermediary activity is not on behalf of the intermediary, but on behalf of the committent (principal), then the Journal of accounting for received and issued invoices does not need to be compiled.

The form of the register of received and issued invoices used in VAT calculations, and the rules for its maintenance are approved by Appendix No. 3 to Decree of the Government of the Russian Federation of December 26, 2011 No. 1137.

The register of received and issued invoices consists of two parts:

Part 1. Issued invoices

Part 2. Invoices received

An accounting log is kept for each tax period (clause 1 of the Rules for Keeping a Log of Received and Issued Invoices Used in Value Added Tax Calculations, approved by Decree of the Government of the Russian Federation of December 26, 2011 N 1137)

Data from the Register of received and issued invoices are indicated in the VAT tax return (clause 5.1. Article 174 of the Tax Code of the Russian Federation).

A special rule has been established for persons carrying out intermediary activities on their own behalf, if they are not taxpayers, or are exempted from fulfilling the duties of a taxpayer and are not recognized as tax agents. Such persons are obliged to submit to the tax authorities at the place of their registration the relevant register of received and issued invoices in relation to the specified activity in electronic form no later than the 20th day of the month following the expired tax period (clause 5.2. Article 174 Tax Code of the Russian Federation).

The accounting journal compiled on paper or in electronic form is stored for at least 4 years from the date of the last entry(Clause 13 of the Rules for Keeping a Log of Received and Issued Invoices).

History reference

The term was introduced by Decree of the Government of the Russian Federation of 02.12.2000 N 914 "On Approval of the Rules for Maintaining Record Books of Received and Issued Invoices, Purchase Books and Sales Books for Value Added Tax Calculations" (now no longer valid).

After the cancellation of the above document, the Register of received and issued invoices is regulated by Decree of the Government of the Russian Federation of December 26, 2011 N 1137 "On the forms and rules for filling out (maintaining) documents used in the calculation of value added tax".

Additionally

A document that serves as the basis for the buyer to accept the amounts of VAT presented by the seller for deduction.

Value added tax (VAT) reporting document intended for registration of invoices (including corrective, corrected) invoices issued by sellers in order to determine the amount of VAT to be deducted (reimbursed) in the prescribed manner. The purchase book is approved by Appendix N 4 to the Decree of the Government of the Russian Federation of December 26, 2011 N 1137.

Reporting document for value added tax (VAT), intended for registration of invoices (control tapes of cash registers, strict reporting forms for the sale of goods, performance of work, provision of services to the population), as well as corrective invoices drawn up by the seller when increase in the cost of shipped (executed, rendered, transferred) goods (works, services, property rights). The sales book is approved by Appendix No. 5 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137.

Starting from 2015, a register of invoices received and issued must be kept exclusively by intermediaries acting as persons representing the interests of customers. Most often, in this case we are talking about agents and commissioners.

Who rents and when in 2018

In addition, they can be equated to:

Forwarders that organize the performance of services with the involvement of third parties.
Developers who organize the construction with the involvement of contractors.

It should be noted that the obligation to maintain accounting journals in no way not related to the taxation system used by the intermediary. Also, this is not affected by the fact that the intermediary acts as a VAT payer or tax agent.

This procedure follows from the provisions of the tax legislation of the Russian Federation. It is for this reason that trading companies that carry out retail trade and act as agents should not maintain documentation of this nature.

Note that organizations that conduct retail trade, should not carry out issuing invoices during the sale of goods. In this case, buyers are provided with a check or similar document to confirm the reporting. This also includes receipts, tapes issued at the cash register, and other available methods.

In addition, retail buyers cannot claim VAT. This suggests that the tax inspectorate does not need to control the correspondence between the deductions and the amounts credited to the budget for such operations.

In the tax legislation of the Russian Federation there is a clause establishing the responsibilities for the procedure for maintaining an accounting journal. It refers to persons who act as intermediaries and have the right to issue such invoices. It's just that the provisions of this type do not apply to persons who are intermediaries.

Form of maintenance and registration: basic requirements

First of all, it is necessary to understand the What is the purpose of this documentation?. The fact is that intermediaries or other persons who fit into this category do not pay VAT.

Intermediaries maintain a register of issued and received invoices for one purpose - informing the tax office. They must submit the magazine to the appropriate organization. They are exposed to buyers, and also received from distributors in accordance with intermediary activities.

Competent persons based on documentation can exercise control the extent to which the amount of VAT and accruals on the sale of goods correspond to the amounts of taxation that buyers of goods of this type accept in addition to the deduction. In the same way, and vice versa, based on the information from the journal, you can find out the correspondence between the amount of purchases and VAT that were paid.

Based on the above information, it should be noted that in the journal intermediaries must register the following information:

Invoices in which intermediaries act on their own behalf to buyers in the sale of goods owned by customers. Customers must charge value added tax. Buyers also have the right to carry out the acceptance of tax deductible.
Those invoices that customers issue to buyers for goods sold by intermediary persons. This may also include not only the products themselves, but also the services that are provided.
Invoices that distributors decide to issue to intermediaries in the process of purchasing goods or performing work (provision of services). Based on these data, VAT is calculated.
Data that intermediaries expose for goods purchased from sellers. In addition, goods can also mean services of a property nature.

In the event that the invoice is issued in the amount of remuneration, then it does not need to be subject to the mandatory registration procedure. It should be noted that the compliance check of the VAT amount can be carried out without using the information from the journal.

In this case, control can be performed through the use of tax returns. These rules are also governed by the Tax Code of the Russian Federation. It should be noted that a journal of invoices that have been issued or received must be kept every quarter. At the beginning of a new quarter, a new magazine is launched.

It should be noted that earlier the maintenance of this documentation should have been carried out exclusively on paper. However, in 2011 the situation changed somewhat. According to the legislation, the possibility of registering the journal in electronic form was introduced, which greatly simplified the work.

In addition, the submission of tax reports to the appropriate authority should also be carried out in electronic form. That is, if you keep a paper journal, then in the process of preparing for reporting, in any case, you will need to transfer them to electronic media. Note that in this case it is more expedient to immediately keep a journal in electronic form.

The journal needs register all accounts, both primary and corrected, as well as corrective. All information must be recorded in chronological order. Here we are talking about:

The date on which the electronic invoice was issued.
The date on which the paper invoice was issued.
The date the correction was made.

There can be no invoices received or issued during the tax period. There are also situations when they were compiled, but not yet transferred to the buyer. In such cases, fill only single lines in a document. In this case, it means filling in the name of the taxpayer, identification code, and so on. The parts of the log that are in the form of a table should be left blank.

How to ensure correct

In general, there are no difficulties in the process of maintaining such documents. Qualified specialists can easily maintain both paper and electronic types of journals. However, situations still arise when documents there are certain errors or omissions.

To avoid such a situation, a specialist should work in the state who has been specializing in the maintenance of such documents for a long time, regularly studies innovations and requirements, and also knows how to properly maintain this or that invoice. Only if the records are kept by a qualified specialist, there will be no problems with the tax service during the reporting process.

How and who should keep such a journal, you can learn from this video.

Only intermediary organizations are required to submit to the IFTS a register of invoices. Exception - an agreement has been reached between counterparties on non-issuance of invoices.

In October 2016, the Ministry of Finance of Russia, in a letter dated October 31, 2016 No. 03-11-11 / 63683, clarified the following issue. The seller and the agent applying the simplified tax system agreed that they would not issue invoices. In this case, the agent buys goods for the individual principal. It turns out that the last invoice is also not issued. Will the agent not violate the law if he neither maintains nor submits to the Federal Tax Service Inspectorate a register of invoices regarding these commercial transactions?

The Ministry of Finance of the Russian Federation explained that this would not be counted as a violation. When the buyer does not pay VAT, he can sign a non-invoicing agreement with the seller. It turns out that since no invoices are issued, the agent is not required to keep an invoice log regarding the procedures for purchasing goods for this principal.

When do I need to fill out the journal of received and issued invoices

The intermediary must keep an invoice log in the quarters when he issued or received invoices.

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"Hat-bet" registered the received consolidated invoice in part 2 of the invoice ledger.

Post-delivery correction

Intermediaries - VAT non-payers may have a question: if the organization handed over the journal and then found errors there, should it submit the corrected invoice accounting journal to the Federal Tax Service Inspectorate? The answer here is as follows: the law does not stipulate that you need to hand over the corrected journal to the IFTS. However, it is better to do so. To make changes to the document, cancel the incorrect invoice. This means, reflect with the sign "-" the cost of goods and the amount of tax. Register the correct invoice with the “+” sign.

For example, an intermediary purchased goods for a customer. In the accounting department of the intermediary, they saw that the wrong 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. At the same time, the journal is already under 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, indicating the correct invoice number. Cost indicators - indicated with a "+" sign.

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