Keeping a journal of issued invoices. Logbook of received and issued invoices. Storage of journal and documents

The register of issued invoices for 2019 was approved in 2011 by the Decree of the Government of the Russian Federation No. 1137 of December 26, 2011. It contains information about all invoices issued and received from counterparties of the institution. Until 2015, this tax register was filed by all institutions paying value added tax.

Who is required to lead

At the moment, VAT taxpayers are not required to keep a register of invoices, since all registration data of payment documents reflected in the tax register are also provided in the books of purchases and sales (clause 3 of article 169 of the Tax Code of the Russian Federation).

Thus, the list of persons providing the 2019 invoice accounting log, who submits the document to the territorial IFTS, is limited to intermediaries of agents, subagents, commission agents, subcommission agents, as well as developers using various contractors in the process of work. Forwarders who provide services, while involving third parties, are obliged to keep a log of ZhSF and forwarders (GD RF No. 1137 as amended on 01.10.2017).

At the same time, some persons have the right not to form a register of invoices received and issued invoices, subject to the following conditions:

• sale of goods, works or services to non-resident organizations of the Russian Federation (clause 5, article 161 of the Tax Code of the Russian Federation);
• sales of products to institutions that are not VAT taxpayers, for which these documents may not be generated (clause 1, clause 3, article 169 of the Tax Code of the Russian Federation);
• inclusion in expenses of the cost of goods, works or services purchased on its own behalf in accordance with the terms of the concluded agreement.

invoice journal template

Basic filling rules

The regulations for filling out the journal are enshrined in the RF PP No. 1137. The register is filled out by persons obliged to provide it quarterly and submitted to the Federal Tax Service before the 20th day of the month following the reporting period.

The document is drawn up in electronic form and, after signing with an enhanced qualified electronic signature, is transmitted to the tax office through special software. However, at the request of the organization, the register can also be kept in paper form.

All information data that is entered into the journal must strictly comply with accounting and reporting information, including for all generated order journals. In one of the articles, we talked about how you can download samples for free.

The form consists of an introductory table (for entering organizational information) and two parts:

• 1st part - registration of issued;
• 2nd part - registration of received invoices.

The introductory part indicates the full (short) name of the organization, its TIN and (or) KPP and the reporting period.

The first and second sections record information about received and issued payment documents, including corrective and corrected ones, in chronological order.

For each invoice, the following information is entered:

• details (number, date of documents);
• details of corrections and adjustments (if any);
• name, TIN, KPP of the buyer;
• mediation data;
• monetary unit of the operation;
• the cost of goods, works and services, as well as the amount of VAT;
• if available, the difference with the adjustment.

Each operation is assigned a corresponding code. After the end of the reporting period - a quarter - the register is printed out, signed by the head, and all pages are numbered and stitched. The document shall be kept for at least four years from the date of the last entry.

An invoice is a document that most businesses and organizations deal with every day. The main operations of the company, such as the purchase of goods, payment for services, billing the amount payable to the customer, are invoiced. The legislation provides that each invoice must be registered in the journal. What does the register of invoices look like, who should fill it out, what is the procedure for certifying the journal - we will talk about this and much more today in our article.

Invoice Log: General Information

To reflect information about invoices with which the organization works, an invoice registration journal has been created. In this element of the workflow, it is necessary to register both invoices received by the company from suppliers and performers, and those issued directly by the organization for goods sold and / or services rendered. Obligations to fill out the journal are accepted at the legislative level by Decree of the Government of the Russian Federation No. 1137 dated 12/26/11.

Who is required to register accounts in the journal?

Until 01/01/15, absolutely all organizations working with invoices, regardless of the nature of their activities, had obligations to fill out the journal. Due to changes in legislation, from 01.01.15, only certain categories of business entities should fill out the journal. So, you are obliged to enter data on invoices in the journal if:

• You are an intermediary and act on your own behalf, but in the interests of the customer in accordance with the contract. For example, you are one of the parties to a commission agreement or agency agreement (commission agent or agent);
• Your activities are related to transportation services, namely, you provide forwarding services with the involvement of third parties, but you do not directly provide these services;
• You organize the construction of real estate objects on your own land (act as a developer). Construction work is not carried out independently, but with the involvement of contractors.

Both legal entities and individual entrepreneurs are required to register settlement documents. Entrepreneurs and organizations must also enter information into the journal, regardless of the chosen taxation system.

Example #1

LLC "SkladProm" purchases vegetables and fruits for JSC "Ovoshchebaza No. 1" for subsequent sale. Legal relations between SkladProm and Vegetable Depot No. 1 are formalized by a commission agreement, according to which SkladProm acts as a commission agent.

SkladProm enters information on invoices into the journal and submits it to the fiscal service on a quarterly basis. "Vegetable Baza No. 1" has no obligation to fill out this document, therefore it does not keep a registration log.

Separately, it is worth talking about organizations that sell goods at retail and act as commission agents in intermediary agreements. Should such firms complete the log? The Fiscal Service gave clear explanations on this issue: since retail stores issue cash or sales receipts to customers, and not invoices, when selling, documents do not need to be registered in the journal. In addition, an ordinary buyer does not present VAT for deduction, so it is not advisable for the INFS to control the amount of VAT during sales.

Example #2.

LLC "Shkolnik" has its own network of stores, which sells stationery at retail. Among the assortment of the store are pencils, which Shkolnik sells on the basis of a commission agreement with Graphite JSC. Purchases in shops are made out by cash vouchers.

Based on the nature of the activity, it can be concluded that "Schoolnik" and "Graphite" are exempted from the obligation to fill out the journal of invoices. "Schoolboy" does not fill out the journal due to the fact that the sale of goods is made without invoices. "Graphite" is exempt from entering information in the journal due to the fact that in the mediation agreement he acts as a committent, and not a commission agent.

What accounts are subject to registration?

So, your organization belongs to the category that is required to register accounts in a journal. In such a case, you must log:

• Information about invoices that you, as an intermediary (agent), issue to buyers and customers;
• Data on invoices issued by buyers of goods previously sold by you as an intermediary;
• Information about invoices that you, as a commission agent, receive from sellers of goods (service providers);
• Data on invoices issued by you (intermediary) to customers for purchased goods (services).

Some organizations log outbound invoices only. For example, if a financial institution or an insurance company acts as a commission agent in an intermediary agreement, then it is not required to take into account incoming invoices. Also, part 2 of the journal (incoming invoices) is not filled out by those business entities that are not VAT payers.

Making an invoice journal

If you fill in the journal of invoices, then it must be drawn up in the form and in the manner approved by law. The form of the journal is divided into two main sections (incoming and outgoing accounts), the information in it is filled in in accordance with these sections. The document form contains the following basic information:

• data about you as a taxpayer (company name or full name, individual entrepreneur, TIN, KPP code);
• the period for which the journal is submitted (number of the quarter, year);
• invoice information: date, number, buyer/seller, amount including VAT, transaction code according to the classifier, currency code;
• if the account is an adjustment account, then this is reflected in a separate column (the amount of the adjustment is indicated);
• signature of an official (head of an organization or other authorized person, individual entrepreneur).

All invoices must be recorded in chronological order.

There are two formats for the invoice journal - electronic and paper. Due to the fact that on a quarterly basis you are obliged to submit the journal to the Federal Tax Service in electronic form, this is exactly how it is advisable to keep it. If you have a small organization or individual entrepreneur and you keep a journal on paper, you can continue to do this, but invoice data still needs to be transferred to electronic form for subsequent transmission to the Federal Tax Service via telecommunication channels.

How to fill out the form

As you can see, there is a general mechanism for filling in the invoice journal. But the procedure for entering information differs depending on the nature of the activity.

The table below provides generalized information on the procedure for entering information into the journal in the event that you act as a commission agent in an intermediary agreement.

The specifics of logging by developers and forwarders

If you provide forwarding services or are a real estate developer, then the procedure for filling out the journal has its own characteristics for you. What needs to be filled in the magazine for the developer and forwarder - see the table below.

Certification and delivery of the journal of invoices to the Federal Tax Service

Based on the results of the reporting quarter, the completed journal must be certified by the signature of the head or another person authorized to sign such documents in accordance with the power of attorney. If you are registered as an individual entrepreneur, then you sign the magazine with your own hand, and also enter information about the registration details of the individual entrepreneur. If the document is drawn up in electronic form, then the signature is also imposed on it in electronic format (in the form of an EDS).

After signing the journal and certifying it with a seal, the document must be transferred to the Federal Tax Service via telecommunications through a special operator.

For those who are obliged to submit the journal to the tax office, the deadline for submitting the document is until the 20th of the next quarter (for the 3rd quarter of 2016 - until 10/20/16). Violation of the reporting deadlines provides for a fine of 10,000 rubles.

Q&A on invoices

Question: Marker LLC acts as an intermediary under an agreement with Faza JSC: Marker, on its own behalf, purchases electrical materials for Phase. On a monthly basis, "Phase" transfers to "Marker" remuneration in accordance with the contract. Does "Marker" need to register invoices in the journal for the amount of the exposed remuneration?

Answer: No, these accounts do not need to be registered. An explanation on this issue is given in a letter from the Ministry of Finance.

Question: Slava LLC provides agency services within the framework of concluded agreements. "Slava" did not fill out the invoice journal, and the organization did not send the electronic form of the document for the 3rd quarter on time (until 10/20/16). The magazine was sent on 10/29/16. What liability is provided for Slava LLC in this case?

Answer: For violation of the deadlines for submitting the magazine "Glory" will pay a fine of 10,000 rubles.

Question: IP Sergeev received a corrected (corrective) invoice from the supplier. In which column should the information on the account be reflected?

Answer: For adjustment accounts in the journal, columns 8-19 are provided. Since Sergeev received an invoice from the supplier, it must be entered in section 2 of the journal.

Each company must keep a log of invoices that have been received and issued for a particular tax period. It can have an electronic form or a classic paper version with firmware and page numbering, as well as the company's seal.

The basis of this document is made up of two tables: one of them takes into account the invoices issued, and the second - the received invoices, and all of them are subject to mandatory registration with strict observance of the chronological order.

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The rules prescribe the storage of the journal by the enterprise for a four-year period, along with all primary documents that serve as confirmation of the VAT deduction.

Key points

Who is required to register

The issue of who submits the register was regulated by changes in legislation that came into force at the beginning of 2019.

If earlier filling was the responsibility of every enterprise, regardless of its type of activity, provided that it works with invoices, now only:

• intermediaries acting on their own behalf, but in the interests of the customer with whom the relevant contract has been concluded;
• conducting activities related to transportation services;
• those who act as a developer on their own plot of land.

Registration should be carried out by both individual entrepreneurs and legal entities. individuals, regardless of what system of taxation they use.

Cancellation and rule changes

In April 2019, there were changes in the tax and accounting legislation to make the accounting process easier.

The main innovations are as follows:

• the maintenance of accounting journals of invoices is optional for VAT taxpayers;
• the invoice form can be signed not by the entrepreneurs themselves, but by persons having the appropriate authority to do so;
• VAT on the sale of real estate is calculated at the moment when the object is directly transferred to the new owner;
• changes have been made to the rules relating to amount and exchange differences, which are combined under the general term "exchange differences";
• the obligation of one-time accounting of expenses for equipment and workwear has been canceled;
• established the procedure by which property received or transferred free of charge is taken into account in the value (its market value can be written off as expenses);
• excluded from tax accounting;
• clarified the issue of including a loss from the assignment of the right to claim a debt in the category of expenses (in 2019, the negative difference between the income received from the sale of the right to claim a debt and the price of a good/service is taken into account in expenses as of the date the purchase was made).

Books of purchases and sales

From August 2019, new forms of both the accounting journal and the books of purchases and sales are subject to application.

The following changes have been made to the purchase book:

The sales book was not without changes. In particular, it is no longer necessary to enter into it corrective invoices, which are compiled by the seller, if there is an increase in the cost of shipped products within the tax period when the actual shipment took place.

In addition, the following columns were added to the form:

Requirements for filling out an invoice journal

There are quite a few basic requirements that should be followed when filling out an invoice accounting journal. One of the main requirements concerns the obligatory presence of page numbering in the document. In addition, it must certainly be stitched.

In the case of using computer programs, for example, 1C 8.3, for logging, registers must certainly be output to paper with numbering and firmware.

The company that maintains the accounting journal independently has the right to determine for what time period it will be formed. Ignorance of this document does not provide for any other liability, except for a 50-ruble fine in accordance with Article 126 of the Tax Code of the Russian Federation.

Legal transactions

The goods of the consignor and his

If the intermediary acts at the same time as both a commission agent (agent) and a supplier, then the purchaser is billed for the full volume of goods. At the same time, the intermediary indicates himself directly as a seller, despite the fact that the goods of the principal are also present there.

The invoice goes through the registration process in the sales ledger as well as the reseller's ledger and the customer's purchase ledger. After that, the account data is sent to the committent so that he can reissue the document already to the intermediary.

This reissued invoice reflects only the goods owned by the committent. Registration is required in the principal's sales ledger and in the reseller's ledger.

For the committent (principal)

When goods are purchased by an intermediary personally for the principal, the invoice is issued by the supplier in the name of the intermediary. Registration must be made in the intermediary journal, in its purchase book and in the supplier's sales book.

Summary Variations

It is allowed for an intermediary to issue a consolidated invoice to the principal with the inclusion of goods purchased from various suppliers. Similarly, the principal can issue a consolidated invoice that includes goods sold to several buyers.

In the case of the sale of goods belonging to the principal to a plurality of customers, separate invoices are issued in the name of each of them, which are entered in the relevant purchase books.

After that, the principal receives data from the intermediary regarding all sales made, and the committent, in turn, issues a total invoice for the volume of goods sold. This general account is recorded in the reseller's ledger and the principal's sales ledger.

When purchasing goods for the consignor by an intermediary, he is given invoices from the suppliers. These issued documents are subject to registration in the supplier's sales journal and books. After that, a general invoice for the goods purchased from all sellers is issued to the consignor from the intermediary. Registration of this aggregate account is carried out in the intermediary journal and the principal's acquisition book.

There are cases when an intermediary in one day receives an advance payment from a number of buyers for the delivery in the future of goods that belong to the principal. At the same time, the duty of the intermediary is to issue separate invoices for advance payments to each of the clients. These invoices must be registered in the journal and books of purchases of these customers.

Subsequently, the principal receives a message from the intermediary regarding all advances, and the committent issues a total invoice for advances, which is recorded in the intermediary's journal and the principal's sales book.

Other situations and ways to solve them

Nuances for commissioners

If the commission agents purchase any goods on their own behalf for the committents, then the conclusion of an agreement takes place between the commission agents and the sellers. When providing an invoice for the purchase of products on their own behalf on the basis of invoices from sellers, a sample commission agent form must be kept in the journal.

Important points to be considered by the commission agent:

• for the remuneration received by him, forms must be provided to the consignors (both for the actual remuneration and for the goods);
• invoices accepted from sellers are not subject to registration in the book of purchases;
• the invoice issued by the commission agent in the name of the committents is reflected only in relation to the amounts used as remuneration for him;
• Accounts drawn up by consignors according to the information received from commission agents should be registered.

Intermediary activity

The main duties of an intermediary include the performance of transactions on their own behalf for money provided by guarantors, as well as the implementation of actions not only for the money of guarantors, but also on their behalf. The second option involves issuing an invoice either on behalf of the guarantors to the client, or on behalf of the supplier to the guarantors.

The implementation of such operations requires the existence of a guarantee or an agency agreement. In this case, there is no need to comply with the rules regarding the preparation of invoices and their storage.

It is possible to implement operations on behalf of intermediaries if the orders are executed in accordance with commission agreements, agency contracts, which provide for the actions of agents on their own.

Simplified diagram

Enterprises operating on the simplified tax system, in some cases, must issue invoices and, as a result, fill out their register.

According to the decree of July 2019, this is required when products are purchased from a foreign company located abroad, but selling products in the Russian Federation, and also when property objects included in state and municipal funds are rented.

During a 5-day period, a company operating on a “simplified” basis issues an invoice to itself and registers it in a journal.

Correction of documents after delivery

The current legislation does not prescribe the obligation to submit an adjusted accounting journal in the event that it was submitted to the Federal Tax Service Inspectorate, after which shortcomings were found in it. Nevertheless, it is more expedient to correct the errors and send the edited version to the IFTS.

To make changes to the document, you must first cancel the incorrect invoice. This is done by displaying the commodity price and tax amount with a minus sign and registering the correct version of the invoice with a plus sign.

Suppose an intermediary bought goods for a customer, and later it was discovered in his accounting department that the accounting journal for the second quarter contains incorrect details of the invoice received from the seller. The magazine itself has already been sent to the tax office.

In this case, the accountant in the 1st part of the journal cancels the incorrect entry, and the total indicators are indicated with a minus sign. The next line is filled in similarly to the canceled one and the 12th column is corrected, which indicates the correct account number. Cost indicators are accompanied by a minus sign.

In the second part of the journal, the incorrect entry is also canceled, but the 4th column is already corrected, in which the account number is corrected. At the same time, cost indicators are indicated with a plus sign, which confirms their reliability.

Attention!

• Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the site.
• All cases are very individual and depend on many factors. Basic information does not guarantee the solution of your specific problems.

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Documents used in the calculation of value added tax (VAT) are not limited to invoices, purchase book and sales book. The register of received and issued invoices is an important tax register and reporting document for VAT control. It must be maintained and submitted to the tax authorities by intermediaries - organizations and individual entrepreneurs acting in the interests of third parties on their own behalf. This obligation does not depend on the applicable taxation system.

What is an invoice accounting journal, about the deadlines for its delivery and the nuances of filling out - in this article.

Who is required to maintain and submit a journal of invoices?

Since 01/01/2015, individual entrepreneurs and intermediary organizations have acquired the obligation to maintain and submit to the tax authorities a register of received and issued invoices used in the calculation of value added tax.

Not only VAT payers are obliged to do this, but also persons who are not VAT payers or are exempted from fulfilling their obligations as a payer in accordance with Article 145 of the Tax Code of the Russian Federation, who are not recognized as tax agents, if they issue/receive invoices when conducting activities in the interests of another person from their own name within the framework of intermediary agreements or on the basis of a transport expedition agreement, as well as when performing the functions of a developer (clause 5.2 of article 174 of the Tax Code of the Russian Federation (part two) dated 08/05/2000 No. 117-FZ (as amended on 02/19/2018) .):

• intermediaries acting on their own behalf, in the interests of third parties;
• developers building objects for investors;
• freight forwarders who receive remuneration only for the organization of transportation and take into account remuneration as part of income from income tax (for organizations) or personal income tax (for individual entrepreneurs), tax under the simplified tax system or unified agricultural tax.

An exception is if an agreement has been reached between the counterparties on the non-issuance of invoices (Letter of the Ministry of Finance of the Russian Federation of October 31, 2016 No. 03-11-11 / 63683).

When is it necessary to complete the journal of received and issued invoices?

In 2018, the intermediary must maintain and provide the invoice registration log in those tax periods (quarters) when he carried out the relevant intermediary activities, issued or received invoices.

How to submit an invoice accounting journal to the tax office?

The Decree of the Government of the Russian Federation, which describes the forms of documents used in VAT calculations, allows keeping a journal on paper or in electronic format.

But, the register of invoices is provided to the Federal Tax Service exclusively in electronic form via telecommunication channels through an electronic document management operator in accordance with the established format by Order of the Federal Tax Service of Russia dated 04.03.2015 No. ММВ-7-6 / [email protected](as amended on April 13, 2016) “On approval of invoice formats, a register of received and issued invoices, a purchase book and a sales book, additional sheets of the purchase book and the sales book in electronic form”:

How to fill in the accounting journal of invoices?

The journal contains 2 sections:

• Part 1"Issued invoices";
• Part 2"Received Invoices".

Consider filling out the invoice accounting journal using an example:

The intermediary does not pay VAT:

The customer LLC "VETER" (general taxation system OSNO) - signed a commission agreement dated December 01, 2017 No. 15 with LLC "LUNA" - an intermediary that is not a VAT payer (simplified taxation system USN).

Terms of the contract: LLC LUNA sells a batch of books "Children's Tales" in the amount of 200 pieces, owned by LLC VETER, worth 118,000 rubles (including VAT 18% - 18,000 rubles). An amount of 17,000 rubles (excluding VAT) is provided as a remuneration for services to an intermediary.

For the amount of goods sold, VETER LLC issued invoice No. 15 dated December 01, 2017 to LUNA LLC. This document was registered by LUNA LLC in part 2 of the invoice register “Received invoices”.

LLC "LUNA" and LLC "START" entered into an agreement dated 01.12.2017 No. 1 for the supply of books - 200 pieces, the goods were shipped to the buyer on the same day. LUNA LLC reissued an invoice on December 1, 2017 to START LLC in the amount of 118,000 rubles (including 18% VAT - 18,000 rubles). This document was registered by LUNA LLC in part 1 of the invoice register “Issued invoices”.

Since LUNA LLC is not a VAT payer, it does not issue an invoice to VETER LLC for the amount of its remuneration, but draws up an act for an intermediary remuneration in the amount of 17,000 rubles. (without VAT) and fills out a report on the work done.

Sample of filling out the accounting journal of invoices

The intermediary is a VAT payer:

If, under the same conditions, LLC LUNA acts as a VAT payer (general taxation system OSNO), then for the amount of its remuneration, it will issue an invoice and an act to the customer of LLC VETER in the amount of 17,000 rubles. (including VAT 18% - 2,593.22 rubles). This invoice is subject to registration in the sales book, but not in the invoice journal.

Codes of types of operations in the accounting journal of invoices

When cross-checking counterparties - suppliers and buyers who participate in an intermediary transaction, tax inspectors pay attention to how correctly the codes for types of transactions are indicated in accordance with the Order of the Federal Tax Service of Russia dated March 14, 2016 No.

Making corrections to the invoice journal

The issue of providing the Federal Tax Service with a corrected register of invoices in the event of an error has not been approved by law. However, it is better to do this in order to avoid disputes with the tax office.

Clause 12 of the Rules for Keeping a Journal contains instructions on how to make changes to the journal, including after the end of the tax period. The entry that needs correction is not crossed out. Instead, two new entries should be made in the same period: the first is the "original", that is, the incorrect entry, with a negative value of "−", the second is the corrected entry with a positive value of "+". When deleting an erroneously made entry from the journal, the strikethrough is also not applied. In this case, it is enough to duplicate this record in the same period, but with a negative value "-".

The nuances of filling out the accounting journal of invoices

Invoices received by the company are subject to registration in strict chronology by the date of receipt, and those issued, respectively, are dated in the register of invoices issued by the day of issue (compilation). This rule also applies to corrected or corrective documents and does not depend on the method of obtaining the document: it was received in printed form on paper or in electronic form (Letter of the Ministry of Finance of December 28, 2017 No. 03-07-09 / 87722).

Only “transit” invoices are registered in the journal - received (issued, re-issued) in connection with the activities of an intermediary, developer or forwarder.

Invoices for full or partial advance payment (advance) issued by a third party on account of a future transaction, and invoices for amounts of income in the form of remuneration due to an intermediary, are not subject to registration in the journal.

Let's summarize and summarize the main rules for keeping a journal of received and issued invoices used in the calculation of value added tax in 2018:

• the journal is maintained only in those tax periods (quarters) when intermediary activities were carried out in the interests of third parties on behalf of the intermediary and invoices were issued / received. Invoices for advance payment and remuneration are not registered in the journal (clause 1 (2) of the Journal Rules);
• invoices issued for the sale or purchase of goods (works, services) as an intermediary are registered in Part 1 of the Issued Invoices journal as of the date of their compilation (clause 3 of the Rules for Keeping the Journal);
• invoices received as an intermediary in the acquisition or sale of goods (works, services) are registered in part 2 of the journal "Invoices received" by the date of their compilation (clauses 3, 12 of the Journal Rules);
• if the company is a VAT payer or VAT tax agent, the information from the log is included in sections 10 and 11 of the VAT return. Separately, it is not necessary to hand over the register of invoices to the tax office;
• if the company is neither a VAT payer nor a VAT tax agent, then it is necessary to submit the register of invoices to the tax office at the place of registration no later than the 20th day of the month following the reporting tax period (quarter), in electronic form with the correct indication of codes of types of operations;
• if an error is found, it should be corrected by making an entry in the log with a positive or negative value and submit it again to the tax authority.