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LETTER OF THE FEDERAL TAX SERVICE

of August 12, 2009 NShS-22-3/634 @

About procedure for creation of invoices by tax agents

Due to the enforcement of the order of the Government of the Russian Federation of 26.05.2009 N 451 "Of December 2, 2000 N 914" the Federal Tax Service reports the following about modification of the order of the Government of the Russian Federation.

According to Item 3 of article 168 of the Tax Code of the Russian Federation (further - the Code) in case of sales of goods (works, services), transfer of property rights, and also in case of receipt of payment amounts, partial payment on account of the forthcoming deliveries of goods (performance of works, rendering services), transfers of property rights are exposed the corresponding invoices no later than five calendar days, considering from the date of shipment of goods (performance of works, rendering services), from the date of transfer of property rights or from the date of receipt of payment amounts, partial payment on account of the forthcoming deliveries of goods (performance of works, rendering services), transfers of property rights. In case of calculation of tax amount according to Items 1 - 3 articles 161 of the Code the tax agents specified in Items 2 and 3 of article 161 of the Code are constituted invoices according to the procedure, established by Items 5 and 6 of article 169 of the Code.

Thus, the tax agent constitutes the invoice in case of calculation of the tax amount which is subject to payment in the budget. Calculation of tax amount is made by the tax agent specified in Items 2 and 3 of article 161 of the Code in case of payment of goods (works, services) i.e. or at the time of their advance payment (in full or in case of partial payment) or at the time of payment of the goods (works, services) accepted on accounting.

Respectively, the invoice is written out no later than five calendar days, considering from the date of the advance payment stated above or payment of the goods (works, services) accepted on accounting.

In the invoice exposed in case of sales of goods (works, services), transfer of property rights the name, the address and identification taxpayer numbers and the buyer, the name and the address of the consignor and consignee, number of the payment and settlement document in case of receipt of advance or other payments on account of the forthcoming deliveries of goods shall be specified (performance of works, rendering services).

- in line 2 of the invoice - the full or abbreviated name of the seller (specified in the contract with the tax agent) for whom the tax agent fulfills duty on the tax discharge;

- in line 2a of the invoice - the location of the seller (specified in the contract with the tax agent) for whom the tax agent fulfills duty on the tax discharge;

- in line 2b of the invoice (the tax agent specified in Item 3 of article 161 of the Tax Code of the Russian Federation) identification number and reason code of registration of the seller (specified in the contract with the tax agent) for whom the tax agent fulfills duty on the tax discharge;

- in line 5 of the invoice (the tax agent specified in item 4 of article 174 of the Code) - number and date of the payment and settlement document testimonial of transfer of tax amount in the budget; the tax agent specified in Item 3 of article 161 of the Code in this line specifies number and date of the payment and settlement document testimonial of payment of the acquired services and (or) property; the tax agent specified in Item 2 of article 161 of the Tax Code of the Russian Federation, acquiring goods in the territory of the Russian Federation in this line specifies number and date of the payment and settlement document testimonial of payment of goods purchased.

In case of creation of the invoice crossed out sections are put:

- the tax agents listed in Item 2 of article 161 of the Code - on line 2b of the invoice;

- the tax agents listed in Items 2 and 3 of article 161 of the Code in case of creation of the invoice on acquired works (services) - on lines 3 and 4 of the invoice;

- the tax agents listed in Items 2 and 3 of article 161 of the Code in case of creation of the invoice on payment, partial payment on account of the forthcoming deliveries (on account of delivered) goods (works, services) using cashless forms of calculations - on line 5 of the invoice.

In case of creation by the tax agents specified in Items 2 and 3 of article 161 of the Code, invoice in case of payment in complete size of acquired goods (property) (further - goods) (works, services) columns of the invoice are filled in according to the procedure, stipulated in Item the 5th article 169 of the Code.

In case of partial payment of acquired goods (works, services) in the columns 2-4, 6,10,11 of the invoice crossed out sections are put.

In case of payment in complete size or in case of partial payment of acquired goods (works, services), including in case of cashless forms of calculations, columns 5, 7 - 9 invoices are filled in in the following procedure.

In the column 5 "The Cost of Goods (Works, Services), Property Rights, All without Tax" of the invoice the amount of the payment for the acquired (acquired) goods made under the agreement (works, services), excluding VAT is specified.

In the column 7 "Tax rate" of the invoice the tax rate determined by item 4 of article 164 of the Code is specified (10/110 or 18/118).

In the column 9 "Cost of Goods (Works, Services), Property Rights, Only Including Tax" of the invoice the total result of indicators is specified: the indicator of column 5 and indicator calculated as the work of indicator of column 5 and the tax rate in the amount of, respectively, 10 or 18 percent, divided on 100.

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