Document rakhunok-invoice of possessions type of operation rakhunok-invoice for acquisition. Formulation of VAT Rakhunok invoice of vision for implementation

Advance invoice is an extended accounting document that serves for advance payment of goods or services that are being prepared before delivery, which will be paid in the short term.

Advance invoices from the book of purchases

Recently, foreign buyers have been deprived of the opportunity to register advance invoices from the book of purchases, which were withdrawn from sellers due to the fact of overinsurance of advances. With this practice, the process of presenting the PDV before the recovery will be significantly simplified. Sellers, in their own way, record the written documents for the sale. As soon as the demand for goods is recorded, as well as the supply of services, or the product works on the basis of an advance invoice and prepayment, the seller registers the document with the purchase book. For penniless forms of payment, a similar procedure must be followed. In this case, invoices that appear on the basis of penniless advances do not require registration with the purchase book.

Advance invoices from postal employees

On the side of the government officials, he allowed for the use of advance payment invoices for the execution of work, the provision of services and the supply of goods, as well as the transfer of rights to the mine with the method of use in operations that are not subject to the MDV. Registration at the book of purchases of such documents must be carried out for the entire amount indicated in the invoice.

Posting of advance invoices

There's a lot of food, and in the end it's been transferred to put up invoices for advance payment. The basis for forming the document is the fact of overpayment for services, work or goods that are subject to VAT. There are three culprits behind this sacred rule:

1. The advance is to be re-insurance for the delivery of goods, which are from a special supply of the Order of the Russian Federation, as goods that are part of the production cycle.
2. Advances that fall into the category of export advances.
3. The advance payment must be paid to the company's account, which has been collected from the tax payer's obligations. Companies are allowed to cancel their activities, which have recorded revenues for three months that do not exceed 2 million rubles.

Virahuvannya for advance payment invoices

Recovering the PDV on the basis of visible advances is possible even once a one-time violation of the minds prescribed in Art. 172 clause 9 and art. 171 of the Tax Code of the Russian Federation, and itself:

The advance payment is sent to the supply of goods that are being prepared, the transfer of rights, the provision of services and the execution of work, which are included in the category of operations, which form the basis for the calculation of the MPE. All prepayments that fall under the category of operations that are not subject to VAT, do not require registration with the purchase book, regardless of the writing of an advance invoice. The description of the situation does not include health care.

Replenishment of advance invoices

The principle of completing the document is the same as before issuing a standard document for expansion. Article 169 of the Subsidiary Code stipulates all obligations for entering details, a report about which can be found in paragraph 5.1. Applying cream to the ulcerative tissue:

The registration date and serial number of the document. The remaining details are indicated according to the following chronological principle, together with other documents that are registered with the fact of acquisition.

Tax numbers of the buyer and seller.

Date and payment document number. In this case, the payment is in jeopardy, as it has become a platform for withdrawing the advance payment. In the case of a non-penny form, a dash is placed in the row that is being described.

Code of the currency (name) for which the advance payment has been overinsurance.

Yak vistaviti advance rakhunok invoice

At the time of confirmation of the fact of payment from the purchaser, the seller of the demand will formally draw up and transfer to the counterparty a document in the form of an advance invoice on the basis of the costs that have been found.

This very norm is prescribed in the third paragraph 168 of the Articles of the Tax Code of the Russian Federation. On the basis of the document held at the purchase book, the buyer revokes the right to enter the additional amount to the PDV group, which facilitates recovery. This right is granted by paragraph 12 of Article 171 of the Tax Code of the Russian Federation.

How to carry out advance invoice payments

To complete the document, it must be signed by the head accountant and the company's clerk, in a similar manner to other filing documents. For the purpose of the cabinet and head book, signatures must be placed by persons authorized by special orders and powers of attorney.

The paper form can often be printed by hand or on a computer. Regular accounting allows the use of personal and computer forms on which personal data can be entered.

Porada vid Porivnyannya.ru: In the meantime, the advance invoice has become an important document that affects the financial result of the tax-paying business. For this reason, accountants and other employees of financial departments are advised to show extremely high respect and caution when working with invoices written for advance payments that have been received.

Instructions

To enter a 1C invoice into the database, select the “Documents” item from the main menu. If you need to display the acquisition of inventory items or services, select the “Purchasing Management” item in the submenu. Dali “Reliability of goods and services.”

In the upper left corner of the document, select “operation”. The list of “purchase – processing – possession – everyday life objects” appears. Select the required value. Remember that the typical wiring indicates the significance of the skin.

Select from the counterparty's agent. All details of the counterparty may be entered before the contractor at the preparatory stage of the program. If it’s new, you can go from the invoices page to the contractor’s adviser and fill in all the required fields in the adviser. After this, turn to the output document and continue the work by entering the invoice.

Select an agreement from the list of counterparty contracts. If there is only one item associated with this counterparty, the field will be filled in when selecting the counterparty value. Fill in the necessary tabs – “products” or “services”. Enter the required icons in the fields “used” - accounting type, “n/v” - subordinate type and “upr/u” - management type.

Press “retain” on the bottom right corner. If you have not filled in all fields of the document, please submit a notification about the amendment. Instruct to use the “Restore” icon to find the “OK” icon. Click "OK" to post the document. Check the correctness of the accounting procedures after completing the invoice.

If you need to include the sale of inventory items or services, select the “Sales Management” item in the submenu. Next, fill in the fields of the document that have opened, according to lines 2-6. As the organization of sales of goods and services on a regular basis, the program automatically transmits the creation of invoices for new goods (services).

Dzherela:

• how to enter documents in 1c

The capabilities of 1C programs allow for cumbersome processing associated with manual filling of forms. A clear setup will ensure that all regulatory requirements are up to date when documents are entered into the database.

Instructions

Launch the 1C program. Find the “Documents” item in the main menu of the program. The submenu has sections “Purchasing Management” and “Sales Management”. The “Purchasing Management” section has the “Rakhunok-invoice of withdrawals” section, and the “Sales Management” section has the same “Rakhunok-” section. There is no need to manually fill out forms in these registries.

The invoice form is a unified document; incorrectly filling in any field may result in violation and further penalties. Therefore, the 1C program automatically fills out the form when these supporting documents are entered into the database for a government operation.

The operator writes in the 1C program an invoice for the goods that are being released, and after filling in all the fields, presses the inscription “Fill in invoice” in the lower part of the window. As a result, two documents are generated in the database - an invoice for the release of goods and a receipt invoice.

An accountant or warehouse operator will enter an invoice on the withdrawal of material assets and press the button “Fill in invoice” will ensure that the invoice is entered to the section “Reliability of goods and services” of the invoice, and to the section “Invoice from Remanufacturing" of the document for the retrieval of goods and materials.

When a royal operation is entered into the program, two documents are immediately generated for the sovereign operation, which describe the removal of these services. The act of registration will be entered into the section “Reliability of goods and services”, and the invoice will automatically be added to the section “Reliability of goods and services”.

If, when submitting documents, the data for filling out the file is not displayed, the 1C program will notify you about the transfer. After careful adjustment at the preparatory stage, the program forms an invoice in accordance with the standard requirements.

Dzherela:

• rakhunok invoices in 1c

Rakhunok-invoice of assignments for the appearance of the paid and continued payment of the maximum permissible value. In 1C Accounting, invoices are saved in a separate deposit.

In addition, this deposit also contains documents required for forming transactions from the PDV and records from the book of purchases and sales on the stand for withdrawal and other types of accounts - invoices. These documents are located in the menu item “Documents” – “Invoices”.

The document "Rakhunok-invoice of visions" for the preparation of rakhunks that are visible to the buyer. The submenu has three tabs. On the first track, mark the document, on the base of which the invoice sheet is created. Next, indicate the owner of the property, the buyer, the owner of the property. It is necessary to complete all the points in the header of the document.

For additional details that formulate transactions, you can set proportions in the relevant fields of the document, you also need to enter the number and date of the payment document.

The Table tab contains the internal part of the invoice structure. The name and price are indicated. The deposit amount and the amount before payment are calculated automatically based on the selected parameters.

In the remaining deposit “No. Correspondent account and TTD” information is entered about the debit account of the transaction from the maximum allowance, as well as about the country of origin of the goods and the date of the relevant declaration

Video on the topic

The program "1C: Accounting 8" (revision 2.0), starting with release 2.0.31, has implemented a new system for generating maximum allowances, which supports Resolution No. 1137. Changes to the updated maximum allowance must be confirmed and under the hour of operation and 1C support at the premises.

Under this form, the MDV for transactions carried out before 04/01/2012 is subject to the old rules. This can be seen in the configured parameters of the program environment (accessed through the menu or the “Business” tab), on the “MAP:” tab:

New forms of the purchase book and sales book have been implemented, the journal for the collection and issuance of invoices in accordance with Resolution No. 1137, as well as support for codes for types of transactions with PDV in accordance with the Federal Tax Service Sheet of Russia dated 03 .02.2012 ED-4-3/1657@.

In addition, the new system for generating EDV at 1C:Accounting has become simple, some of the regulatory documents are no longer needed. In earlier versions of the forgiveness program, the form of the MDV was no longer possible, but is now available to all users.

With a stand for covering the PDV, you can remove and see the frame-texture.

Rakhunok-texture of otrimaniya (on entry)

Butt: On August 30, 2012, the organization “Vishera” seized goods from the postal owner of LLC “Borovik” in the amount of 83,600 rubles. (Incl. MPE 18%), invoice No. 67 was presented. On the same day, the same postal employee took away materials in the amount of 30,480 rubles. (Incl. MPE 18%), invoice number No. 31 was presented.

The pattern-texture of rejections can be modified in the program in two ways.

1) With the first method, it is necessary to enter a receivable document (“Reliability of goods and services”, “Reliability of additional expenses”, etc.) and post it. The document will be processed in the form of MDV: Dp 19 Kt 60. Then, on the support of the posted document, you need to send the “Rakhunok-invoice of withdrawals”, you can send this document for the request “Enter the rakhunok-invoice”.

The created document “Rakhunok-invoice of withdrawals” contains filled-in details: the type of invoice (for the transaction: “On entry”), the code for the type of operation (for the transaction: “01 – Removal of goods, jobs, services”). In addition, there is an ensign “Improving the health of the PDV.” Once this is installed, the PDV recovery will be immediately displayed in the purchase book, without additional registration with a regulatory document, and the PDV recovery will be generated at the time of the invoice.

At the hour of carrying out the “Rakhunok-texture of withdrawals”, a wiring is formed from the MDV drainage system: Dp 68.02 Kt 19 (with the “Varify the MDV drainage system” sign installed). The document is saved in the journal of invoices and invoices that have been withdrawn (menu: “Purchasing - Purchasing ledger”).

2) Another option for displaying the drawn invoice sheet is registration in the document itself. On the “Rakhunok-faktura” tab, you need to put the sign “Advanced rahunok-faktura” and indicate its details, including the code for the type of operation, and also, if necessary, select “Display MDV recovery” for automatic display I'm at the shopping book. The required document, when carried out, will be carried out in the form of MDV: Dp 19 Kt 60, and in the form of MDV recovery: Dt 68.02 Kt 19 (with the ensign “Variety of MDV ventilation” installed). The structure-texture in the appearance of the enclosed document is not saved.

Rakhunok-faktura otrimaniya (for a visionary advance)

If our organization paid an advance payment to the postal owner, the postal owner is responsible for placing an invoice for the advance payment. In the program, an invoice for an advance payment can be registered on the basis of a payment document: a cash register order or written off from a bank account.

Butt: On August 28, 2012, the Vishera organization transferred an advance of 83,600 rubles to the bank account of Borovik LLC. (including MPE 18%) in the future delivery of goods. Oberzhuvach payment by submitting an invoice for the advance payment.

We have entered the document “Rakhunok-invoice of withdrawals” on the side of the bank statement “Writ-off from the bank account”. The created document has the following invoice type: “For advance payment”, code for the transaction type: “02 – Advance payment”. Here there is also the ensign “Reinvent the health and safety regulations”. At the hour of carrying out the “Rakhunok-facture of withdrawals” for the advance payment, a wiring from the MDV drainage system is formed (with the “Variety of the MDV drainage system” ensign installed): Dt 68.02 Kt 76.VA. The document is saved in the journal of invoices and invoices that have been withdrawn (menu: “Purchasing - Purchasing ledger”).

Rakhunok-texture of visions (realization)

Butt: On August 30, 2012, the Vishera organization increased the purchase of goods from Top-Invest LLC in the amount of 146,000 rubles. (Incl. MPE 18%). The buyer was presented with an invoice.

It is necessary to enter the implementation document into the program and carry it out. In this case, the rules of the MDV will be formed: Dp 68.02 Kt 90.03. Then, on the basis of the implementation document, you need to send the “Visions Invoice Rakhunok” (you can send the invoice rahunok for the messages sent from the implementation document). In the created document “Rakhunok-invoice of visions” the type of rakhunok-invoice is assigned to the document: “For sale”, code for the type of operation: “01 – Sold goods, work, services”. In order for the racket-invoice to be added to the journal of the appearance of the removed and posted s/f, it is necessary to indicate the date when it was posted. Then post the document. The document is saved in the journal of invoices and invoices (menu: “Sales - Sales ledger”).

Rakhunok-invoice of visions (for withdrawal of advance payment)

Butt: 08/28/2012 for the bank account of the organization “Vishera” the highest advance from LLC “Top-Invest” amounted to 146,000 rubles. (Incl. MPE 18%) in the future delivery of goods. The payer was given an invoice for the advance payment.

An invoice for an advance payment can be registered in the program on the basis of payment documents (a cash receipt order or a payment order).

In addition, it is possible to automate the registration of all invoices for the type of advance payment for the current period. This option is faster.

Open the form "Registration of invoices for advance payments" (available on the "Bank" tab or in the menu: "Sales - Sales ledger"), indicating the period of completion. On the “Fill” button, the tabular part will be filled with information about the withdrawal of the advance payment. Behind the “Vikonati” button, an invoice is automatically created for the advance payment, which informs the notification service. Created documents can be accessed using the button “List of invoices (view)”

On the button “List of invoices (view)” you can see the creations of invoices. The type of invoice is set for payment: “For advance payment”, code for the type of operation: “02 - Advance withdrawn”. In order to register the form of invoices in the journal, you must indicate the date when it was entered. Rakhunok-invoice of visions for the advance forms the implementation of the MDV for the advance: Dp 76.AV Kt 68.02.

Main regulatory documents of maximum permissible limits

In earlier versions of the program, it was necessary to enter regulatory documents “Formation of purchase book entries” and “Formation of sales book entries” (as the organization maintained a “primary”, unforgiving form of MDV). Now the appearance of the MDV has become simpler.

Document " Formation of purchase book entries“It is immediately necessary to revise the MPV for the recovery of the MDV due to the fact that in the drawn up invoice (or in the document of receipt) the sign “To revise the MDV” was not installed. As a result of the regulations, all necessary records and transactions were compiled with an invoice sheet (or an ownership document) and the invoice sheet was added to the purchase book. “Formation of purchase book entries” will also serve to modify the recovery of the maximum income tax from the withdrawal of advances, for the deposit agent, in order to change the sales price.

We create the document (menu: “Operations – Regulatory documents of the MDV” or “Purchases – Maintaining the purchase book”) and store it behind the button “Refill – File the document”. In our case, the tabular part “Virakhuvannya PDV from withdrawal of advances” has been filled out. At the hour of carrying out the document forms the carrying out of the rehabilitation of the maximum allowance for the advance payment: Dp 68.02 Kt 76.AV.

Document " Formation of sales ledger entries“In the new system, the form of the maximum permissible value only serves to update the maximum permissible value for advance payments. The management of registers and postings are completed in accordance with the time of completion of invoices, which are automatically entered into the sales book.

We create the document (menu: “Operations – Regulatory documents of the MDV” or “Sales – Maintaining sales books”) and remember it behind the button “Refill – File the document”. Our tabular section “Renewal from Advances” has been completed. At the hour of completion, the document forms the update of the maximum permissible limit: Dt76.VAKt68.02.

Documents are stored in the journal:

menu: “Operations – Regulatory documents of MDV”

Also, regulatory documents for maximum permissibility can be created through the “Regulatory document for maximum permissibility” (the “Purchase” and “Sales” tabs)

Purchase book, sales book, invoice journal

The purchase book, the sales book, the journal of invoices and invoices are implemented in the program in the form of news.

We will form a purchase book according to Resolution No. 1137, for the 3rd quarter of 2012 (the “Purchasing” tab or the menu: “Purchasing - Purchase Book”). He has 4 entries, 2 for advance payment.

Now we will create a sales book according to decree No. 1137, for the 3rd quarter of 2012 (the “Sales” tab or the menu: “Sales-Sales book ledger”). She has 3 entries, 2 for advance payment.

We will form a journal for the receipt and placement of invoices according to Resolution No. 1137 (available both through the “Purchase” and “Sales” tabs, and through the menu: “Purchases – Maintaining a purchase ledger” and “Sales – Maintaining a ledger of sales”). All invoices have been completed, including the advance payment.

The month is over.

Documents for forming a purchase book and a sales book during the closed month are created automatically for each quarter (berezen, cherven, veresen, breast). When you click on the last item, you can go to the PDV list, where the main actions necessary for forming a declaration with the PDV are displayed.

The declaration is the final stage, or rather the extraction of them from the file.

Self-verification

You can check the data and analyze the necessary variants of the form using the additional “Analysis of the supply form with MDV” (in the “Ask” menu).

We are scouring the block and organization. We press “formulate” and it’s amazing how the maximum permissible value is displayed (before payment is made). In this regard, the sums of the maximum permissible allowance for + and for - are formed. The greyish-blue fields indicate the amount of non-calculated maximum permissible allowance, and also the amount of calculated maximum permissible allowance. When pressed firmly on the field to click, the transcript of the sound will appear in the context of the skin document.

Under a freight forwarding contract, the freight forwarder has the right to obtain a third party, for example, a specialized transport company, to complete his contract. In this case, the forwarder is an agent (intermediary) and includes up to the tax base from the PDV to the city, deducted for services, given to the client. 1C experts on the application “1C: Accounting 8 CORP” edition 3.0 show how to set up a program and modify operations with the provision of services by third parties for the delivery and protection of property in the settlement of a winery, recovered by a forwarder ohm

Normative regulation

Under a transport forwarding agreement, one party (the forwarder) is required to be responsible for the city and for the other party (the client-responsor or vantage-holder) to sign or organize the viconnation of the contract for the forwarding of services and services. them with transported vantage (clause 1 of article 801 of the Central Committee of Ukraine ).

If the contract of transport forwarding stipulated that the forwarder is guilty of violating his obligations in particular, the forwarder has the right to obtain the violating of his other obligations (Article 805 of the RF DC).

The client has the obligation to pay duly to the freight forwarder to the city, as well as to pay the expenses incurred on the client's behalf (clause 2 of article 5 of the Federal Law dated 30.06.2003 No. 87- Federal Law “On transport and forwarding activity” ).

In line with paragraph 1 of Article 154 of the Tax Code of the Russian Federation, the tax base with MDV when a payer sells tax services, including transport and forwarding services, is determined as the value of these services, calculated on the basis of prices, values ​​of types Complies with Statute 105.3 of the Tax Code of the Russian Federation, without including the maximum permissible limit.

If the forwarder, when providing services for organizing the transportation of goods, acquires third party services in his name and for the client’s services, then his activity, in essence, is agency (intermediary).

In this manner, if, within the framework of a transport forwarding contract, the forwarder provides transport and forwarding services from the receipt of third parties for the work (services), expenses are compensated by the client, up to the tax base from The maximum permissible limit for the forwarder is included in the city, taken away from him for his services, given to the client. In this case, before recovery, the forwarder accepts the amount of maximum allowance for goods (works, services) supplied for the provision of transport and forwarding services, and the costs for the client are not subject to code (clause 1 of article 156 of the Tax Code of the Russian Federation, sheet of the Ministry of Finance Ro as of 23.03. 2015 No. 03-03-06/1/16691).

Subject to paragraph 3 of Article 169 of the Tax Code of the Russian Federation, payers of VAT taxes, including intermediaries, are required to store invoices, maintain purchase books and sales books.

Payers of PDV, including those who are from the obligatory tax payer, and those who are not tax payers, who have issued and (or) withdrawn invoices from them during the current business Liability for the harm of another individual on the basis of contracts for the transport of crops 'We are required to keep a log of the receipts and posted invoices for the assigned activities. Obviously, the obligation to keep a log of the form of invoices is due to the fact that forwarders only account for the tax base as the amount of income withdrawn from the vicinity of these agreements (clause 3.1, article 16 9 of the Tax Code of the Russian Federation).

The formation of rules for maintaining (recording) documents that are submitted by intermediaries during the dissolution of the maximum allowance limit is regulated by the Regulation of the Russian Federation dated December 26, 2011 No. 1137 (hereinafter referred to as Regulation No. 1137). We remember that as of 10/01/2017, changes were made to the forms and rules for filling in invoices, purchase books and sales books, the journal for the appearance of invoices, etc. Resolution No. 1137.

Rules for the storage of rakhunka-invoice, approved. Resolution No. 1137 (hereinafter referred to as the Rules for filling out invoices), established special provisions until the completion of invoices, which are transferred by forwarders to clients.

Thus, once the forwarder adds goods (work, services) in his name, mining rights to one or more sellers in the invoice package that is transferred to the client, the following are indicated:

• in row 1 - the number and date of the folded invoice according to the individual chronology of the forwarder (paragraph “a”, paragraph 1);
• in row 2 - outer or shorter hiring of a legal entity - forwarder is consistent with the installation documents (PIB of an individual enterprise - forwarder) (clause "c" clause 1);
• in row 2a - the forwarder's address, listed in the Unified State Register of Legal Entities, in the boundaries of the place of residence of the legal entity (place of residence of the individual entrepreneur, listed in the Unified State Register of Legal Entities) (paragraph “d”, paragraph 1);
• for row 2b - IPN and checkpoint of the forwarder (clause “e”, clause 1);
• In row 5 - details (number and date of creation) of payment documents about the re-insurance of goods by the forwarder to the sellers and by the buyer (client) to the forwarder, through the sign “;” (speckle with clod) (paragraph “z” paragraph 1);
• in column 1 - the name of the supplied (advanced) goods (works, services), mining rights, in other positions for each seller, and for the time of prepayment - the name of goods that are supplied (works, services, mine rights) for each seller (pp. . "a" clause 2);
• in columns 2-11 - in other positions, the corresponding data from the invoices issued by the sellers to the forwarder, as well as by the seller of the item presented to the buyer (client) (clause 2(1)).

The appearance of a freight forwarder in “1C: Accounting 8 CORP” (rev. 3)

Let's take a look at the example of the forwarder's work in "1C: Accounting 8 CORP" edition 3.0 of the operation with the assignment of services by third persons obtained for the transportation and burial of property.

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Setting up programs

The rest of the organization LLC "Delta", which carries out activities on the basis of a transport forwarding agreement, takes away from the client not only the city, but also the recovery of expenses incurred, it is necessary to contact the agent Program functionality(divided Golovne- poddrozdil Setting up) on deposit Trade check the following functionality Procurement of goods and services for commissioners (principals).

Subject to subparagraph “a” of paragraph 1 of the Rules for filling in invoices, ex. Resolution No. 1137 requires freight forwarders to transfer invoices to the client's address for the services of third parties in a powerful name. It is necessary for the agent to indicate in the invoices submitted to the client that the forwarder himself is the seller, and not the actual seller of goods (work, services). Negotiate(divided Dovidniki- poddrozdil Purchases and sales) for a specific contract with the type With a commissioner (principal) for the purchase insert an ensign for the meaning Invoices are rearranged under the name of the organization(Fig. 1).

Small 1. Adjustment of the forwarder's invoices

Reproduction of the services of third parties

The assignment of service for the transport of goods of the client by the obtained transport company (operation 2.1 “Distribution of expenses for the transport of goods to be coded by the client”) is registered using an additional document Entry (act, invoice) By document type Products, services, commission.

On stock Agency services In the following columns it is necessary to indicate:

Inheritance of the document Entry (act, invoice) The following will be carried out:

Debit 76.09 Credit 60.01 – for the amount of debt owed to the carrier for the assignment of services, which requires payment by the client.

At the register make an entry in view of the ruin Parafia. To display the invoice for the transported goods of the client (operation 2.2 “Registration of the invoice for the transported goods”), it is necessary in the fields Rakhunok-invoice No.і view document Entry (act, invoice) enter the date and invoice number, whichever is best, and press the button Register Rakhunok-texture of otrimanias, and the form of the base document is a hyper-power of creation of structures and textures.

Rakhunok-texture of otrimanias Entry (act, invoice).

When in the field Operation type code value will be indicated 01 , which indicates the acquisition of goods (work, services), mining rights, including operations that take place on the basis of transport forwarding agreements (Addendum to the order of the Federal Tax Service of Russia dated March 14, 2016 No. ММВ-7-3/13 6@). In accordance with paragraph 3.1 of Article 169 of the Tax Code of the Russian Federation, the withdrawal of invoices in the current business activity for the benefit of another individual on the basis of transport contracts The duty of tax payers is required to keep a log of the receipts and issued invoices for the assigned activity. , then the document Rakhunok-texture of otrimanias in a row that reflects the virility of the servants ( SumaMPE (incl.)of which by commission:і MPE (incl.)).

At the register of accounts Journal of the appearance of rackets-invoices a record is made about the rahunok-invoices, which is best.

Forwarder's call

The forwarder’s letter to the client (operations: 3.1 “Image of the forwarder’s wine town” and 3.2 “Registration of the maximum allowance from the forwarder’s wine town”) is issued with an additional document Call the Committent at a glance at the operation Talk about sales(divided Purchases- poddrozdil Purchases).

On stock Golovne It is necessary to provide basic details to the client: the date of the call, the name of the client and the contract number. Fields Method of descalingі % winegrodi make sure that you fill in the details specified in the form of the contract with the principal.

Sumi in the fields of Everything MPE (incl.) and for the addition of services of third parties, and for the freight forwarder’s city to be insured automatically according to the data filled in on the deposit form of the document Goods and services.

The actual names of services and the names of services are indicated on the bookmark Goods and services.

In order to register a report on the acquisition of services, the delivery of which to the forwarder is reflected in the document Entry (act, invoice), then the document It is recommended to enter on the document stand using the additional button Save. Which type has a tabular part on the bookmark Goods and services will be filled with data from supporting documents.

As a result of automatic filling, the upper part of the table will contain all the services of the seller, and in the lower part, along the row of the upper part of the table, according to each seller, the third axis will be displayed. b, what was added by the forwarder for client. Thus, the skin row on the top table is matched by the bottom table. The transition between the lower tables follows an additional transition between the rows of the upper table.

If the amount of the freight forwarder’s estate is not automatically insured, before completing the document you must independently indicate it in one of the lower tabular parts, filling in the corresponding columns Vynagoroda with maximum permissible limitі Maximum permissible value in Vinagorodi.

After completing the document Call to the Committent (Call about purchasing) The following accounting entries will be entered in the accounting register:

Debit 62.01 Credit 90.01.1 - the amount of the freight forwarder has been adjusted to the maximum permissible value, which is 11,800.00 krb.; Debit 90.03 Credit 68.02 - in the amount of MDV, calculated from the commission winery, which becomes 1,800.00 krb.

The register has accumulated Sales MPV an entry is made about the amount of tax collected from the winegrodi to the forwarder to form a record of the sales book for the first quarter of 2018.

The register has accumulated Purchased commodities entries are made in full view Vitrata for skin service.

Also at the time of document completion Call to the Committent (Call about purchasing), the document is automatically generated Rakhunok-texture of visions(Operation 3.3 “Re-assignment of the invoice to the client for the services of third parties”).

The fragments are formed into “pieces” of structure-texture, then in the skin row of the upper part of the table in the graph Rakhunok-texture It appears that the decision has been made on the same re-arrangement of the rakhunok-invoice.

From any row in the upper part of the document table Call to the Committent (Call about purchasing) You can go to the rearrangement of the rakhunok-invoice.

Newly posted document Rakhunok-texture of visions all fields will be filled in automatically on the document data page Call to the Committent (Call about purchasing). When in the field Operation type code value will be indicated 27 , which indicates a folded invoice structure on the basis of two or more invoices for the addition of goods (work, services), mining rights (Addendum to the order of the Federal Tax Service of Russia dated March 14, 2016 No. ММВ-7-3/136@).

At the document Rakhunok-texture of visions Suma) and the size of the paid tax ( MPE (incl.)), it is indicated that these indicators will be displayed in the journal in the form of invoices ( of them on commissionі MPE (incl.)).

Behind the button Druk document Rakhunok-texture of visions You can look at the form of the rakhunku-invoice and visconati yogo druk in two examples (clause 6 of the Rules for filling the rakhunku-invoice, approved by Decree No. 1137) (Fig. 2). After completing the document Rakhunok-texture of visions entries are made to the register Journal of the appearance of rackets-invoices for the molding of the magazine of the removed and displayed rakhunkіv-invoices from the leather service (to the leather seller).

Small 2. Rearrangement of the freight forwarder's invoice

To create an invoice for the forwarder's city (operation 3.4 "Creating an invoice for the forwarder's city"), you need to press the button Vipisati rakhunok-texture at the bottom of the document Call the Committent. When this happens, the document is automatically created Rakhunok-texture of visions, and in a row Rakhunok-invoice for the sum of Vinagorodi The basis document is a hyper-powerful creation of structures and invoices.

Newly posted document Rakhunok-texture of visions, which can be opened after sending, all fields will be filled in automatically on the document data page Call to the Committent (Call about purchasing).

The fragments from paragraph 3.1 of Article 169 of the Tax Code of the Russian Federation in the journal in the form of withdrawn and posted invoices do not imply registration of the invoice issued by the forwarder for the amount of income in the form of a wine town, then in the document Rakhunok-texture of visions in the row that displays the product variety ( Suma) and the size of the paid tax ( MPE (incl.)), it is indicated that these indicators will not be displayed in the journal in the form of invoices ( of which by commission:і MPE (incl.)). Inheritance of the document Rakhunok-texture of visions an entry will be made to the register of records Journal of the appearance of rackets-invoices.

Regardless of the fact that since 01.01.2015 forwarders have not registered invoices for the sum of the wine city in the journal of invoices, register entries Journal of the appearance of rackets-invoices Use the website to save necessary information about the types of invoices.

For more help menu Druk cloud system document Rakhunok-texture of visions You can look at the form of the rakhunku-facture and vikonati dali yogo druk. Thus, the magazine will display the following invoices for the first quarter of 2018 in the format of the forwarder:

• Part 1 of the magazine is in the form of "Invoices of invoices" - "information" of invoices, rearrangements at the client's address. In this case, the invoice for the amount of the city of the forwarder is not registered in the journal of invoices (clause 3.1 of Article 169 of the Tax Code of the Russian Federation, clause 7 of the Rules for maintaining a journal);
• in part 2 of the journal “Otrimani rahunki-invoices” - rahunki-invoices obtained from sellers (Viconavians), for services provided for the client under the contract of transport forwarding (clause 11 of the Rules for maintaining the journal oblika).

When registering in part 1 of the journal, in the form of the rearranged “listed” invoice, in a row with the entries shown in columns 1-9, the number of rows of entries in columns 10-19 is consistent with the number of rows of entries in columns 10-19 that were received by the seller iv (Viconavtsiv) rakhunkiv-factures; the basis of the formed “assembled” frame-invoice of the forwarder

With this data, displayed in row 1, part 1, the magazine appearance in columns 10, 11, 12, 14 and 15 will be similar to the data displayed in rows 1 and 2 parts 2, the magazine appearance in columns 8, 9, 4, 14 and 15. bottom ( p. "k" p. 7 of the Rules for keeping a journal).

The sales book for the first quarter of 2018 has a rock (divided - Call) on the notice of the forwarder, a statement will be displayed about the invoice issued by the forwarder for the amount of wine (clause 20 of the Rules for maintaining the sales book, approved by Resolution No. 1137).

The postal owner's invoice can be entered in one of the following ways:

Entering invoices from the register operates in the modeInvoices for purchases.

The form for entering/editing the invoice structure has two tabs: Rakhunok-invoice and Registration . On the first tab the invoice details will be filled in, and on the second tab the registration records up to the purchase book will be displayed.

Rakhunok-invoice for purchase

The header of the invoice must be filled in

Document – document type (invoice invoice) – this must be set until the addendum is configured;

№ . Rakhunka invoice number, given to you by the postal manager. Enter manually;

date . Date of registration of rahunka-facture. Promotions are followed by the exact system date. The date registered by the system can be adjusted;

Registry. number . Internal registration number of the invoice document, issued by the correspondent. Formed automatically by the system. Promotional items are indicated by a subsequent serial number that can be adjusted;

date of registration. Registration date (accepted before receipt) of the invoice at the merchant's enterprise. The exact system date is indicated for the calculations, which can be adjusted depending on the need;

Seller . The details of the partner (post owner) are selected fromPartner files;

Director of vantazhu. Upon completion, the seller’s details will be entered in this group of fields. However, since the seller and distributor of the property are not the same person, you can specify another distributor of the property;

Buyer. Vantazhooderzhuvach. The data of the power industry is generated automatically based on the adjustment of the program

Falling asleep . If the document is an invoice for submissions to the purchase agreement, then this field contains the meaning of this document. The field is only available for selection due to the fact that agreements with the partner are carried out under the scope of purchase agreements;

Rakhunok rozrakhunkiv . The parent who is in relationship with this partner is selected from the parent plan. Since the structure of the departments includes analytics for partners or the value of supporting documents, it is generated automatically;

Additional . Additional comment before the rakhunku-invoice.

To enter a row of invoices, press the key or a button on the toolbar New entry , or quickly use the menu command Edit → New entry. Then the system will display the type of inventory items that are displayed in this row.

In rows of rakhunka-fakturi there can be buti:

Products . Products. Products;

Stock up. This position of the invoice structure is selected from the nomenclature adviser in additionSirovina. Materials;

Service. This position of the invoice structure is selected from the nomenclature manager of the service and the worker, available for additional itemsPURCHASED. RESIDENTSі SALES. CLIENTS;

Maino. This position of the invoice structure is selected from the nomenclature adviser in addition Maino;

Inshe Maino. This position must be entered manually - without any help.

In the form for entering a row you must fill in:

Group . Depending on the given type of row, the nomenclature group to which this position belongs is selected from the subordinateDovidnika group goods and materials(For goods and stocks),Dovidnika group of services, workingor a witness Groupie (as we say about Maino);

Nomenclature . Depending on the given type of row, a nomenclature position is selected based onNomenclature Adviser(how to talk about goods/stocks), witnessNomenclature of services, workor a witnessLane nomenclature;

Analytics . If for a selected item that contains goods/inventories, a type has been transferred from the item analytics section (for example, colors, sizes, varieties, collections, etc.), then the values ​​of the types are indicated in this field Other analytics, for example, specific colors, names of varieties, etc.;

Party . If for a designated nomenclature that contains goods/stocks, a party form is transferred, then in which field is under controlDovdnik parties goods and materialsthe second party is designated. For servants, that main field is not cleared;

Quantity . Enter manually;

Od. vim . Select the unit required for the given nomenclature item. The choice is based on the number of units of the list, tasks for this nomenclatureNomenclatura Adviser;

Coef. relapse - Coefficient of transfer of quantity from the additional unit of transfer to the main (transfer for goods/inventory). Please indicate confirmingly until you receive information fromNomenclature Adviser;

Additional information . By pressing this button, you can enter additional information such as Country and VMD number;

Price - Price per unit item without VAT. Enter manually;

Vartist . Insurance is obtained as a result of the cost and price;

Sum maximum permissible limit, Total per permissible limit . The values ​​of these fields are developed according to the supply model specified in the configured application.

The table, which is located under the examined group of details, displays information about the manner in which the tax was insured for a given position: the name of the tax rate, the amount insured and the amount of the tax insured. The supply rate for goods, inventories and services is formed according to the nomenclature adviser, and must be manually selected from the rate adviser.

If a position that is indicated in a row of invoices is transferred to another lane, then the following shortcuts for the set of details are stored for it: Nomenclature; Hardness; Od. vim.; Price ..

All sums that appear in the head part of the invoice structure are the result of subsuming related data in rows. The stench is not available for manual editing.

If it is necessary to make manual changes to the sum data removed as a result of the rounding (for example, to correct rounding results), they must be edited behind the row of the invoice.

As the hour progresses, the program proceeds as usual:

Row of invoices for purchase

Based on the structure-texture entered manually, the following can be formed:

Documents to the warehouse and acts about the employment/employment;

Documents for the acquisition of the lane.