Any accountant should know that starting from October of this year, it is necessary to start using a new form of the purchase and sales ledger. The amendments were made in accordance with the fact that the procedure for determining and refunding VAT amounts has changed.

The amendments made require the accountant to become thoroughly familiar with the procedure for filling out the new form, taking into account existing requirements and certain provisions current legislation. Let's take a closer look at how to fill out such a book now, and what nuances should be taken into account when preparing it.

Who is responsible for filling out the purchase book and why is it required?

In order to accurately calculate the amount of VAT in the future and receive the obligatory payment, the organization must take care to draw up a purchase book. This register records all the important and necessary information about which invoices were issued and the volume of goods sold. Another important point is that the book records not only paper versions of documents, but also electronic forms. This option will continue to apply even after the changes take effect.

All taxpayers who work with VAT, except for individual representatives, are required to maintain a purchase book. The list of such persons includes:

• payers who have received exemption from VAT obligations;
  who conduct operations that are not subject to VAT, in particular we are talking about the sale of goods and services, work on the territory of the state.

Changes in the form of the buying and selling book

Initially, the form of the sales book was adopted in special Appendix No. 4 to PP No. 1137 dated December 26, 2011. At the same time, starting from October of this year, the register form has undergone some changes, and at the same time certain amendments have been made to the procedure for filling out the book. Let's consider all the issues related to how to fill out the new document in more detail and note the changes that were adopted by law.

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Sample book of purchases and sales accepted from October 1, 2017

In October, a new form of the purchase and sales book begins to be used, in which certain changes have been introduced. In particular, two columns received new names and began to be filled in according to new conditions. We are talking about the following sections:

• the column “Information about the intermediary” will receive additional details that allow you to enter information about the developer or forwarder;
• column "Number customs declaration" was also changed. The word “registration” was added to the title of the section and it received a completely new meaning, different from the previous one.

It should be noted that the amendments to the book form are not very significant, however, all taxpayers will need some time to master the procedure for entering all the necessary information and data into it. To fill it out correctly and avoid errors, you should use the template offered by the authorized bodies.

Procedure for filling out the purchase and sales ledger

The amendments provide that when issuing invoices, the cost of goods imported from the EAEU countries will now be indicated. Column 15 is provided for this, although this section did not exist before. In the previous version of the purchase book, it was provided to indicate the following items:

• the cost of products specified in the contract;
• if there is no price for the goods, you must enter the indicator indicated in the support documentation;
• if the cost is not included in additional documentation or in the contract, then it is necessary to indicate the price that is recorded in accounting.

The new register should indicate only the value that is used for accounting.

Another amendment that takes place is filling out column 3 “Number and date of the seller’s invoice.” Here you must indicate the number and date of the application for the import of products, as well as place information about the payment of indirect taxes, including VAT.

The changes affected the registration of prepayment invoices and advance documents. The new book suggests refusing to include the “partial payment” mark. Previously, this entry was required, and its absence was considered an error. Regarding the preparation of advance invoices for non-cash form payment, then starting from October such information can be entered into the document. Subparagraph “d” of paragraph 19 has lost its force. IN this section all data regarding the requirements of the Federal Tax Service for deductions were indicated. It is likely that such deductions will not be provided in the future.

Today, the book of purchases and sales indicates the serial number of the customs declaration, however, starting from October 1, 2017, this position was changed and according to the new rules it is necessary to indicate the registration number of the customs declaration. Previously, information was indicated in this column if the product was imported, and its mandatory declaration was provided for by law. It should be noted that in VAT declarations, registration customs numbers are also entered in line 150 of section 8.

Special amendments affected the procedure for making corrections to the book. This issue is still very relevant, since the requirements for the execution of edits have always been very strict. In October, buyers will already be able to cancel the entry and register an invoice in which the executions are included. To do this, you will need to fill out an additional purchase sheet in the same period when the incorrect document was issued. This procedure for entering was agreed upon with the tax authorities, who previously prohibited making corrections to the register.

Conclusion

The new type of invoice entailed amendments in the design and completion of the purchase and sales ledger. This became necessary in order to maintain the procedure for VAT refunds and calculations. The amendments are not so significant as to allow errors, however, any accountant must pay the utmost attention to filling out such a document and take into account the new requirements.

On October 1, 2017, the Decree of the Government of the Russian Federation of August 19, 2017 No. 981 came into force new form invoice, adjustment invoice, purchase/sales book, as well as a journal of received and issued invoices. The invoice form was established by Government Decree No. 1137 dated December 26, 2011 and has been updated several times over the years.

Changes in the procedure for filling out invoices

New columns have appeared in the invoice and adjustment invoice. Column 1a is required in the invoice form. It reflects the code of the product type in accordance with the unified Product Nomenclature foreign economic activity EAEU. These data indicate only goods exported from Russia to the territory of a member state of the EAEU. This line must be filled in by all sellers. If there are no such goods, you need to put a dash in the new column. The requirement to indicate the HS code when exporting goods to the EAEU is still in effect (clause 15, clause 5, article 169). But the document does not have a separate column for this information. In this regard, sellers indicate the code in other columns, for example, in 1, where the name of the product is noted. From October 1, an updated invoice form with additional column 1a will be used.

The product type code 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 currently used for the customs declaration number, 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 the registration number of this declaration. These numbers vary.

The procedure for indicating a legal address on invoices is changing. From October 1, lines 2a and 6a will need to include the full legal address with the postal code 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 in adjustment invoices from October it will be possible to indicate Additional information, including details of the primary document, provided that the form of the adjustment invoice is preserved. Such information is allowed to be entered in additional lines and columns.

Line 8 of invoices and line 5 of adjustment invoices are also supplemented. Since July 1, 2017, they indicate the identifier of the government contract. From October 1, the line will be supplemented with a note stating that it is filled out only if there is a contract/agreement identifier.

New form of invoice journal, purchase and sales ledger

From October 1, new forms of the log of received and issued invoices, purchase books and sales books will be put into effect, and the procedure for filling them out will also be clarified. The new forms are subject to mandatory use by all organizations and individual entrepreneurs that carry out VAT transactions.

The amendments determine that the log of received and issued invoices is kept only by intermediaries who act on the basis of commission agreements, agency agreements providing for the sale and purchase of goods on behalf of the commission agent or agent. Also, the journal must be kept when executing transport expedition contracts, as well as when performing the functions of a developer.

The journal reflects only information about goods and services sold as part of intermediary transactions. That is, if the invoice contains own goods and goods sold under commission agreements, only data on the second group of goods must be entered into the journal.

At the same time, cases are clarified when intermediaries do not have to keep a logbook. Since October, the log is not kept in the following cases:

• sales of goods and services by a commission agent (agent) to buyers who are exempt from VAT;
• sales of goods and services by a commission agent (agent) to foreign buyers.

Invoices from October 1st are recorded in the accounting journal for the period in which the transaction occurred, and not in the period in which they were received or issued.

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Also, from October 1, the form of the purchase and sales book and the procedure for filling them out will change. Additional columns 3a and 3b will appear in the sales book. They will need to indicate the registration number of the customs declaration and the code of the type of goods according to the Commodity Nomenclature of Foreign Economic Activity of the EAEU, respectively. Line 3a is filled out by residents of the SEZ in the Kaliningrad region in accordance with subparagraph 11 of paragraph 1 of Article 151 of the Tax Code of the Russian Federation. And line 3b is filled in by analogy with invoices only in the case of sales to the EAEU countries.

The names of some columns in the purchase book have been changed. Instead of the column “Information about the intermediary (commission agent, agent),” from October there will be a column “Information about the intermediary (commission agent, agent, forwarder, person performing the functions of the developer).” Instead of the column “Customs declaration number”, you will need to fill in the column “Registration number of the customs declaration”.

Support for changes in 1C:Enterprise system solutions

Support for the changes approved by Decree of the Government of the Russian Federation dated August 19, 2017 No. 981 is planned in 2 stages:

1. By October 1, 2017, a new invoice form will be implemented in 1C:Enterprise system solutions.
2. By the end of November 2017, it is planned to change the form and rules for maintaining the book of purchases and sales, and the journal of invoices.

In the solutions of the 1C:Enterprise 8 system, in connection with changes in the forms of books and journals, it is planned to implement the following:

• registration in the journal of invoices received after the end of the tax period
• changes in registration in the invoice journal for mixed purchases
• re-issuance of a tax agent invoice by the purchasing commissioner
• registration in the books of a single adjustment invoice
• registration in the books of a repeated adjustment invoice
• registration in the books of a consolidated invoice for commission
• indication in the books of the buyer's and seller's details
• reference-calculation, summary document when calculating VAT
• reflection of corrected invoices received in an additional sheet
• HS code in the sales book.

You can find out more about the timing of implementation of changes in

From 01.10.2017, companies must indicate the registration number of the customs declaration in the primary VAT filing. This innovation has replaced the already familiar gas turbine engine number. Due to the innovation in the most important documents economic activity Since October 1, 2017, some lines have changed and new columns have appeared where you will need to enter the registration number of the customs declaration. We will tell you where to get this number, what it consists of and where it should be placed.

What is a customs declaration registration number?

Passing through the border of the Russian Federation, the customs declaration falls into the hands of customs service. The service employee registers the declaration in a special register in order, as a result of which the document receives a registration number.

From October 1, 2017, this registration number of the customs declaration must be indicated in all main documents of the economic activities of companies and individual entrepreneurs. These include primarily:

Simultaneously with the introduction of the registration number, the usual customs declaration numbers are abolished.

The registration number of the customs declaration consists of the following combination of numbers:

When filling out the UTD or invoice, the registration number of the customs declaration will already consist of four groups of numbers.

We included the decoding of each group of digits of the registration number of the customs declaration in a small table.

Important! When dividing a group of numbers in a customs number, be sure to use a slash “/”. The use of other characters and spaces is unacceptable.

It would not be amiss to remind you that companies and individual entrepreneurs should not independently enter the registration number of the customs declaration; this is the sole responsibility of customs officers.

Examples of customs declaration registration number for the countries of the Customs Union:

• 10226010/161017/0005723 – Russia;
• 11/211017/0001412 - Armenia;
• 06532/011117/0000889 - Belarus;
• 50208/041017/0000111 – Kazakhstan;
• 10302/301017/0007788 - Kyrgyzstan

Where to get the customs declaration registration number

Since organizations and businessmen are prohibited from numbering a customs declaration on their own, the question arises of where to get the registration number of the customs declaration. Everything is quite simple.

When goods pass through the customs service, its employee registers the declaration and puts a number, according to the register, in the upper right corner of the customs declaration (clause 43 of the rules for filling out the customs declaration for goods). That's where you take it from.

In the form of a declaration approved by Appendix 2 KTS solutions No. 257 dated May 20, 2010, which is valid to this day, the registration number is placed in the first upper block A (see sample).

In addition, the registration number of the customs declaration can be taken from any addendum (if any) to the declaration. In addition, it is also placed in the upper right corner.

Registration number of the customs declaration when filling out the UTD or invoice from October 1, 2017

The Government of the Russian Federation, by its Resolution No. 981 of August 19, 2017, made a number of changes to the UTD and invoice, which came into force on October 1, 2017. Now in these documents you need to put the registration number of the customs declaration.

For these purposes, in the invoice, which is, in fact, the main part of the UPD, there is column 11.

We remind you that for an invoice the number must consist of four blocks of numbers. Column 11 of the invoice is filled in in the following cases:

In all other cases, put a dash in column 11.

Attention! Since from 01.10.2017. not only in the UTD and invoice, but also in the VAT declaration, line 150 “Registration number of the customs declaration” replaced the line “Customs declaration number”, then the last detail lost its validity and went out of use.

Registration number of the customs declaration from 10/01/2017 in the purchase book and sales book

Decree of the Government of the Russian Federation No. 981 dated August 19, 2017 made changes to the procedure for filling out the purchase book and sales book. In both books, from October 1, 2017, we now also indicate the registration number of the customs declaration. You can get the registration number in the upper right corner of the customs declaration.

Registration number of the customs declaration in the purchase book

The customs declaration number is entered in the purchase book if the company purchases goods in the EAEU countries. For this purpose, column 13 is provided, which received a new name from October 1, 2017 (see sample).

Important! When registering an adjustment invoice in the purchase book, column 13 does not need to be filled out.

Registration number of the customs declaration in the sales book

In the sales book, the customs declaration number is recorded only if goods for domestic consumption were released on the territory of the Kaliningrad region and have passed all stages of the free customs zone, in this case:

To reflect the above transactions in the sales book, a new column 3a was introduced from October 1, 2017 (see sample), it is called “Registration number of the customs declaration.”

What to do if the registration number of the customs declaration is incorrect

Firstly, a customs officer is responsible for the assigned TD number with his signature and seal. Since it is his responsibility to register the document.

Secondly, according to paragraph 2 of Art. 169 of the Tax Code of the Russian Federation, if errors do not prevent the Federal Tax Service from identifying the supplier, then the inspectorate does not have the right to deny the company a tax deduction.

Thus, an error with the registration number of the customs declaration does not threaten companies and individual entrepreneurs.

Nadezhda Stepanovna, good afternoon! From October 1, 2017, a new column “Registration number of the customs declaration” was added to the sales book. Who fills it out?

This column will be filled in only by residents of the SEZ in the Kaliningrad region when selling goods in respect of which they were exempt from paying “import” VAT upon completion of the action customs procedure free customs zone or paid it in a special manner.

It is for such cases that, starting with the declaration for the 1st quarter of 2017, a new line 035 has already appeared in Section 9 “Information from the sales book...”, which reflects the numbers of customs declarations. Now the indicators of the sales book and the declaration are brought into line.

Not to be confused with the information reflected in column 11 “Registration number of the customs declaration” of the invoice.

When selling imported goods on the domestic market, the registration numbers of customs declarations from group 11 of the invoice in the sales book are not filled in.

From October 1, 2017, the provision that corrected invoices are registered in the purchase book as the right to tax deductions arises has been removed from the purchase book. Does this mean that corrected invoices can be registered in an additional list of the purchase ledger for the tax period in which the primary invoice was registered before the corrections were made to it?

Yes, from October 1, 2017, the approach to the rules for registering corrected invoices will fundamentally change. After Decree No. 981 comes into force, corrected invoices can be registered in the purchase book for the tax period in which the original invoice was registered before the amendments were made to it. Now controllers insist that the right to deduction arises no earlier than the period when the buyer receives a corrected invoice.

I would like to add that from October 1, a procedure has been established for registering corrected invoices in the Journal of Received and Issued Invoices. The corrected invoice is recorded in the Journal for the period when the original invoice was reflected. And the primary invoice itself is canceled with a negative value.

From October 1, the procedure for registration in the Journal of invoices for expired tax periods has been fixed. Hence the question. The intermediary purchased goods for the principal. The invoice was issued by the buyer on September 30, but was received by the intermediary by mail only on October 30. How can an intermediary fill out parts 1 and 2 of the Journal?

According to the amendments, if in the current quarter it is discovered that an invoice received in the past quarter has not been registered in the Journal, or after the end of the quarter, then such an invoice is registered in a new line of the Journal for the quarter in which this invoice was compiled.

Therefore, the invoice dated September 30 should be recorded in the 3rd Quarter Journal. That is, the Journal will have to be clarified.

We believe that when selling the goods of the principal on his own behalf, the intermediary also registers the received invoices in the Journal according to the date of their preparation?

For example, the goods were sold to the buyer on September 30, then the information was transferred to the consignor. He issued an invoice with this date, but handed it over to the intermediary only on October 30. How will the intermediary complete the Journal?

It is necessary to focus on the date of the invoice. When shipping goods to the buyer, the commission agent issues an invoice dated September 30 and registers it in Part 1 of the Journal for the 3rd quarter. If an invoice was received from the principal only on October 30, then it must be registered in a new line of Part 2 of the Journal for the 3rd quarter. That is, the Journal for the 3rd quarter will have to be clarified and an updated declaration will have to be submitted (if the commission agent is on the OSN). If the intermediary is on a special regime, an updated Journal for the 3rd quarter is submitted to the Federal Tax Service.

Do we understand correctly that after October 1, 2017, freight forwarders and developers will not have the opportunity to choose a method for re-issuing invoices. Those. Are they required (not allowed) to issue consolidated invoices in their own name?

When issuing invoices to clients, the freight forwarder and developer indicate themselves as the seller. They indicate the date on the invoice according to their internal chronology. The use of an “intermediary scheme” in the provision of forwarding services (developer services) is not provided for by the Rules. The forwarder will use the rules for intermediaries if it provides intermediary services rather than forwarding services under a transport expedition agreement.

Has anything changed for commission agents (agents)?

Intermediaries purchasing goods on their own behalf, as before, when re-issuing invoices to their principals (principals), indicate the date from the invoice of the actual seller and his details. If there are several sellers, then their names are listed separated by semicolons. But provided that the invoice dates of these sellers match. If the dates are different, then invoices for each seller are re-issued to the principal (principal). As you can see, the procedure for developers (forwarders) is different from other intermediaries.

It is stated that not only “regular” invoices, but also customs declarations, Applications for the import of goods (from the EAEU) and invoices drawn up by tax agents can be registered in the Logbook of received and issued invoices. What are these cases?

For example, when organizing transportation, the forwarder acquires information Services at foreign company for client. The place of sale of these services is the Russian Federation, therefore the intermediary performs the duties of a tax agent for the calculation and payment of VAT. The freight forwarder will register the invoice issued while performing the duties of a tax agent in Part 2 of the Journal. Or the developer purchases for the customer imported equipment. Then the developer will register a customs declaration in the Register.

Next, the forwarder, when performing the service, or the developer, when transferring the object to the customer, registers a consolidated invoice in Part 1 of the journal, highlighting individual items for each seller (customs declaration).

A question immediately arose about registering customs declarations in the purchase book. Do the Rules require that the cost reflected in accounting be reflected as the cost of goods?

Yes, when reflecting in the purchase book the cost of goods imported into the territory of the Russian Federation from the territory of states that are not members of the EAEU, column 15 “Cost of goods (work, services) ...” indicates the cost of these goods reflected in the accounting. Now the Federal Tax Service proposes a different procedure for reflecting this indicator in the purchase book. The cost of imported goods stipulated by the agreement (contract) is indicated. If there is no value in the agreement (contract), the value indicated in the shipping documents. If there is no value in the agreement (contract) and shipping documents - the cost of goods reflected in the accounting.

What cost should I indicate when importing from the EAEU?

Column 15 reflects the tax base specified in column 15 of the Application for the import of goods and payment of indirect taxes. That is, the cost of goods under the contract.

When developers must register invoices received from sellers (contractors) in Part 2 of the Log Book. Upon receipt or during the period of issuing consolidated invoices to the investor?

During the period of receipt from sellers. Resolution No. 1137 does not contain any other rules. Moreover, from October 1, the procedure for registering “forgotten” invoices relating to previous periods has been established. If an unregistered invoice relating to a previous period is identified, it must be registered in a new line of the Journal for the period to which the date of its preparation relates.

Nadezhda Stepanovna, thank you very much!

Goods crossing the border Russian Federation within the framework of foreign trade transactions, it is traditionally formalized by a customs declaration. This is a document of a strictly defined form, has a number of characteristics and contains specific details. One of these mandatory details is the registration number of the customs declaration. In 2017, the rules for reflecting this number in invoices, purchase books and sales books will undergo some changes. We'll talk about them.

Registration number of the customs declaration in the invoice and other documents

Effective October 1, 2017 new edition Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137, which approved the forms of various documents related to the calculation of value added tax: invoices, purchase and sales books, additional sheets to them. It must be said that the changes still do not look significant; they are rather external. Nevertheless, you still have to take them into account.

So, if previously column 11 in the approved invoice form was called “customs declaration number”, then from October this column will indicate “registration number of the customs declaration”. In the purchase book and in the additional sheet to it in column 13, the former “customs declaration number” will also be replaced with a “registration number” - similar to how this will happen in invoices. Another document that indicates the registration number of the customs declaration is the sales book. The registration number of the customs declaration in the sales book will need to be indicated in the new, previously non-existent column 3a. This detail designates a customs document issued when releasing goods for domestic consumption upon completion of the free customs zone procedure in the Kaliningrad region.

Where to get the customs declaration registration number

The registration number of the cargo customs declaration indicated in the value added tax documents is entered in column A of the form approved by Decision of the Customs Union Commission of May 20, 2010 No. 257 (as amended on July 18, 2017). Unlike the previous number of the customs declaration, its registration number, according to paragraph 43 of the same, current version of the Decision, has a strictly defined digital format: XXXXXXX/XXXXXX/XXXXXXX.

The first part of the code corresponds to the customs authority of the Member State that registered the declaration Customs Union. The second block is the date of registration of the customs declaration - day, month and year. And the last digits are the serial number of the declaration, assigned according to the customs registration journal. The customs authority annually updates this numbering, starting to assign numbers again in January with the value “1”.

Thus, an example of the registration number of a customs declaration issued by Moscow customs in August 2017 may look like this: 10129000/220817/0211234.

What does the registration number of the customs declaration of other countries look like?

If the encoding of the Russian customs authority in the first part of the registration number of the declaration has an eight-digit value, then for other countries the registration number of the customs declaration will be somewhat different. Thus, declaring goods in the Republic of Armenia requires a two-digit code, while the customs authorities of Belarus, Kazakhstan and Kyrgyzstan have a five-digit code.

Assigning a registration number for the customs declaration

This props customs document assigned directly by the customs officer through which the goods are processed. Moreover, the assigned number is certified by the signature and personal numbered seal of the specific official. Therefore, the possibility that the registration number of the customs declaration has an incorrect value tends to zero. Another issue is that when transferring data about the registration number into accounting documents, errors associated with the human factor are possible. However, in any case, such probabilities can be controlled when interacting with counterparties.