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ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of December 26, 2011 No. 1137

About forms and rules of filling (maintaining) of the documents applied when calculating for the value added tax

(as amended on 02-04-2021)

According to Article the Government of the Russian Federation decides 169 parts two of the Tax Code of the Russian Federation:

1. Approve:

form of the invoice applied when calculating for the value added tax, and the rule of its filling according to appendix No. 1;

form of the corrective invoice applied when calculating for the value added tax, and the rule of its filling according to appendix No. 2;

form of register of the received and exposed invoices applied when calculating for the value added tax, and the rule of its maintaining according to appendix No. 3;

form of the purchase ledger applied when calculating for the value added tax, and the rule of its maintaining according to appendix No. 4;

form of the sales ledger applied when calculating for the value added tax, and the rule of its maintaining according to appendix No. 5.

2. Determine that corrections in the invoices constituted before the date of entry into force of this resolution are brought by the seller according to the procedure, established for date of creation of such invoices.

3. To federal executive body, the representative for control and supervision in the field of taxes and fees to approve codes of transaction types on the value added tax, necessary for maintaining applied when calculating for the value added tax of the purchase ledger, additional leaf to it, sales ledgers, additional leaf to it, and also register of the received and exposed invoices.

4. Recognize invalid acts of the Government of the Russian Federation according to the list according to  appendix No. 6.

Russian Prime Minister

V. Putin

Appendix No. 1

to the Order of the Government of the Russian Federation of December 26, 2011 No. 1137

Form of the invoice applied when calculating for the value added tax, and the rule of its filling

I. Form of the invoice applied when calculating for the value added tax

 

INVOICE NO.

_____ from "__" __________


(1)

CORRECTION NO.

_____ from "__" __________


(1a)

Seller _______________________________________________________


(2)

Address __________________________________________________________


(2a)

TIN/TRRC of the seller ______________________________________________


(2b)

Consignor and his address ______________________________________


(3)

Consignee and his address _______________________________________


(4)

To the payment and settlement document No. _______________ from ______________


(5)

The document on shipment No. of payment order ___________ No. __________ from ______________


(5a)

Buyer ______________________________________________________


(6)

Address __________________________________________________________


(6a)

TIN/TRRC of the buyer ____________________________________________


(6b)

Currency: name, _______________________________________ code


(7)

Identifier of the public contract, agreement (agreement) (in the presence) _______________________________________________________


(8)

 

№ of payment order

Description of goods (the description of the performed works, the rendered services), property right

Goods type code

Unit of measure

Quantity (I will eat around)

The price (rate) for unit of measure

The cost of goods (works, services), property rights without tax - all

Including excise amount

Tax rate

The tax amount shown to the buyer

The cost of goods (works, services), property rights with tax - all

Country of goods' origin

Registration number of the declaration on goods or registration batch number of the goods which are subject to traceability

The quantitative unit of measure of goods used for the purpose of traceability implementation

Goods quantity, subject to traceability, in the quantitative unit of measure of goods used for the purpose of traceability implementation

code

symbol (national)

digital code

short name

code

symbol

1

1a

1b

2

2a

3

4

5

6

7

8

9

10

10a

11

12

12a

13















































































In total for payment (9)


X









 

Head of the organization or other authorized person





Chief accountant or other authorized person





(signature)


(first name, middle initial, last name)



(signature)


(first name, middle initial, last name)

Individual entrepreneur or other authorized person









(signature)


(first name, middle initial, last name)


(details of the certificate on state registration of the individual entrepreneur)



 

II. Rules of filling of the invoice applied when calculating for the value added tax

1. In lines are specified:

a) in line 1 - sequence number and date of creation of the invoice applied when calculating for the value added tax (daleeschet-invoice).

In case of creation by the consignor (principal) of the invoice exposed to the broker (agent) realizing goods (works, services), property rights on its own behalf, and also in case of creation in the specified case by the broker (agent) of the invoice exposed to the buyer specifies date of the statement of the invoice by the broker (agent). In case of creation of the invoice by the broker (agent) acquiring goods (works, services), property rights on its own behalf, invoice date, exposed by the seller to the broker (agent) is specified. Sequence numbers of such invoices are specified by each taxpayer according to their individual chronology of creation of invoices.

If the organization realizes goods (works, services), property rights through separate divisions, in case of creation of invoices by such separate divisions the sequence number of the invoice through the dividing sign "/" (dividing line) is supplemented with the digital index of separate division established by the organization in the order on accounting policy for the purposes of the taxation.

If sales of goods (works, services), property rights the participant of partnership or the trustee, the acting as the taxpayer of the value added tax performs, in case of creation by this participant of partnership or the trustee of invoices the sequence number of the invoice through the dividing sign "/" (dividing line) is supplemented with the approved participant of partnership or the trustee the digital index designating making of transaction according to the specific agreement of particular partnership or property trust management;

In case of realization by the broker (agent) to two and more buyers of goods (works, services), property rights on its own behalf in the invoice constituted by the consignor (principal) to the broker (agent), the consignor (principal) has the right to specify date of the statement of the invoices constituted by the broker (agent) to buyers for this date. The sequence number of such invoice is specified each taxpayer according to individual chronology of creation of invoices.

In case of acquisition by the broker (agent) at two and more sellers of goods (works, services), property rights on its own behalf in the invoice constituted by the broker (agent) to the consignor (principal), the broker (agent) has the right to specify date of the statement of the invoices constituted by sellers to the broker (agent) for this date. The sequence number of such invoice is specified each taxpayer according to individual chronology of creation of invoices;

In case of acquisition by the freight forwarder, builder or customer performing functions of the builder at one and more sellers of goods (works, services), property rights on its own behalf in the invoice constituted by the freight forwarder, the builder or the customer performing functions of the builder number and date of creation of the invoice according to its individual chronology of creation of invoices are specified;

b) in line 1a - sequence number of the correction made to the invoice and date of introduction of this correction. In case of creation of the invoice before entering of corrections into it in this line the taxpayer has the right to deliver crossed out section;

c) in line 2 - the full or abbreviated name of prodavtsayuridichesky person according to constituent documents, surname, name, middle name of the individual entrepreneur.

In case of creation of invoices by the tax agents provided by Items 2 and 3 of article 161 of the Tax Code of the Russian Federation the full or abbreviated name of the seller (according to the contract with the tax agent) is specified for whom the tax agent fulfills duty on the tax discharge.

In case of creation of the invoice by the broker (agent) acquiring goods (works, services), property rights on its own behalf, are specified the full or abbreviated name of the seller - the legal entity according to constituent documents, surname, name, middle name of the individual entrepreneur;

In case of creation of the invoice by the broker (agent) acquiring goods at two and more sellers (work, service), property rights on its own behalf, are specified full or abbreviated names of sellers - legal entities according to constituent documents, surnames, names, middle names of individual entrepreneurs (through sign ";" (semicolon);

In case of creation of the invoice by the freight forwarder, builder or customer performing functions of the builder, acquiring goods at one and more sellers (works, services), property rights on its own behalf, are specified the full or abbreviated name of the seller - the legal entity (the freight forwarder, the builder or the customer performing functions of the builder) according to constituent documents, surname, name, middle name of the individual entrepreneur (the freight forwarder, the builder or the customer performing functions of the builder);

d) in line 2a - the address (for legal entities) specified in the Unified State Register of Legal Entities within the location of the legal entity, the residence (for individual entrepreneurs) specified in the Unified State Register of Private Entrepreneurs.

In case of creation of invoices by tax agents, stipulated in Item 2 articles 161 of the Tax Code of the Russian Federation, the location of the seller (according to the contract with the tax agent) is specified for whom the tax agent fulfills duty on the tax discharge.

In case of creation of invoices by tax agents, stipulated in Item 3 articles 161 of the Tax Code of the Russian Federation, the address specified in the Unified State Register of Legal Entities within the location of the legal entity (according to the contract with the tax agent) is specified for whom the tax agent fulfills duty on the tax discharge.

In case of creation of the invoice by the broker (agent) acquiring goods (works, services), property rights on its own behalf, are specified the address of the seller specified in the Unified State Register of Legal Entities within the location of the legal entity, the residence of the individual entrepreneur specified in the Unified State Register of Private Entrepreneurs.

In case of creation of the invoice by the freight forwarder, builder or customer performing functions of the builder, acquiring goods at one and more sellers (works, services), property rights on its own behalf, are specified the address of the freight forwarder, builder or customer performing functions of the builder, specified in the Unified State Register of Legal Entities within the location of the legal entity, the residence of the individual entrepreneur (the freight forwarder, the builder or the customer performing functions of the builder) specified in the Unified State Register of Private Entrepreneurs;

e) in line 2b - identification taxpayer number and reason code of registration of the taxpayer seller.

In case of creation of the invoice by the tax agent, stipulated in Item 2 articles 161 of the Tax Code of the Russian Federation, in this line the taxpayer has the right to deliver crossed out section.

In case of creation of the invoice by the tax agent, stipulated in Item 3 articles 161 of the Tax Code of the Russian Federation, identification taxpayer number and reason code of registration of the seller (according to the contract with the tax agent) are specified for whom the tax agent fulfills duty on the tax discharge.

In case of creation of the invoice by the broker (agent) acquiring goods (works, services), property rights on its own behalf, are specified identification taxpayer number and reason code of registration of the taxpayer seller;

In case of creation of the invoice by the broker (agent) acquiring goods at two and more sellers (work, service), property rights on its own behalf, are specified identification taxpayer numbers and reason codes of registration of taxpayers sellers (through sign ";" (semicolon);

In case of creation of the invoice by the freight forwarder, builder or customer performing functions of the builder, acquiring goods at one and more sellers (works, services), property rights on its own behalf, are specified identification taxpayer number and reason code of registration of the taxpayer seller (the freight forwarder, the builder or the customer performing functions of the builder);

e) in line 3 - the full or abbreviated name of the consignor according to constituent documents. If the seller and the consignor are the same person, the record "it" is made. If the seller and the consignor are not the same person, the postal address of the consignor is specified. In case of creation of the invoice for the performed works (the rendered services), property rights as the seller, including the tax agents provided by Items 2 and 3 of article 161 of the Tax Code of the Russian Federation in this line the seller, including the tax agent having the right to deliver crossed out section;

In case of creation of the invoice by the broker (agent) acquiring goods at two and more sellers (work, service), property rights on its own behalf, are specified full or abbreviated names of consignors and their postal addresses (through sign ";" (semicolon);

g) in line 4 - the full or abbreviated name of the consignee according to constituent documents and its postal address. In case of creation of the invoice for the performed works (the rendered services), property rights as the seller, including the tax agents provided by Items 2 and 3 of article 161 of the Tax Code of the Russian Federation in this line the seller, including the tax agent having the right to deliver crossed out section;

In case of creation by the consignor (principal) of the invoice exposed to the broker (agent) realizing to two and more buyers goods (works, services), property rights on its own behalf, are specified full or abbreviated names of consignees and their postal addresses (through sign ";" (semicolon);

h) in line 5 - details (number and date of creation) of the payment and settlement document or cash register receipt (when calculating by means of payment and settlement documents or cash register receipts to which the invoice is attached), in case of receipt of advance or other payments on account of the forthcoming deliveries of goods (performance of works, rendering services), transfers of property rights.

In case of creation of the invoice in case of receipt of payment, partial payment on account of the forthcoming deliveries of goods (performance of works, rendering services), transfers of property rights using cashless form of calculations in this line the taxpayer has the right to deliver crossed out section.

In case of creation of the invoice by the tax agent, stipulated in Item 4 articles 174 of the Tax Code of the Russian Federation, number and date of the payment and settlement document testimonial of transfer of tax amount in the budget are specified.

In case of creation of the invoice by the tax agent, stipulated in Item 3 articles 161 of the Tax Code of the Russian Federation, number and date of the payment and settlement document testimonial of payment of acquired services and (or) property are specified.

In case of creation of the invoice by the tax agent, stipulated in Item 2 articles 161 of the Tax Code of the Russian Federation acquiring goods in the territory of the Russian Federation number and date of the payment and settlement document testimonial of payment of acquired goods are specified.

In case of creation of the invoice by the broker (agent) acquiring goods (works, services), property rights on its own behalf, are specified details (number and date of creation) of payment and settlement documents about money transfer by such broker (agent) to the seller and the consignor (principal) to the broker (agent);

In case of creation of the invoice by the broker (agent) acquiring goods at two and more sellers (work, service), property rights on its own behalf, are specified details (number and date of creation) of payment and settlement documents about money transfer by such broker (agent) to sellers and the consignor (principal) to the broker (agent) (through sign ";" (semicolon).

In case of creation by the consignor (principal) of the invoice exposed to the broker (agent) realizing to two and more buyers goods (works, services), property rights on its own behalf, are specified details (number and date of creation) of payment and settlement documents about money transfer by buyers to the broker (agent) and the broker (agent) to the consignor (principal) (through sign ";" (semicolon);

In case of creation of the invoice by the freight forwarder, builder or customer performing functions of the builder, acquiring goods at one and more sellers (works, services), property rights on its own behalf, are specified details (number and date of creation) of payment and settlement documents about money transfer by such freight forwarder, builder or customer performing functions of the builder, to sellers and the buyer (the client, the investor) - to the freight forwarder, the builder or the customer performing functions of the builder through sign ";" (semicolon);

z (1)) in line 5a - details (number and date of creation) of the document on shipment of goods (about performance of works, about rendering services), about transfer of property rights, corresponding to sequence number (sequence numbers) of entry in the invoice. In case of simultaneous reflection of several documents confirming delivery (shipment) of goods (performance of works, rendering services), transfer of property rights in this line numbers and dates of such documents through dividing sign are specified ";" (semicolon);

i) in line 6 - the full or abbreviated name of the buyer according to constituent documents. In case of creation by the consignor (principal) of the invoice exposed to the broker (agent) realizing goods (works, services), property rights on its own behalf, the full or abbreviated name of the buyer according to constituent documents is specified;

In case of creation by the consignor (principal) of the invoice exposed to the broker (agent) realizing to two and more buyers goods (works, services), property rights on its own behalf, are specified the full or abbreviated name of buyers according to constituent documents (through sign ";" (semicolon);

j) in line 6a - the address specified in the Unified State Register of Legal Entities within the location of the legal entity, the residence of the individual entrepreneur specified in the Unified State Register of Private Entrepreneurs.

In case of creation by the consignor (principal) of the invoice exposed to the broker (agent) realizing goods (works, services), property rights on its own behalf, are specified the address of the buyer specified in the Unified State Register of Legal Entities within the location of the legal entity, the residence of the individual entrepreneur specified in the Unified State Register of Private Entrepreneurs;

k) in line 6b - identification taxpayer number and reason code of registration of the taxpayer buyer. In case of creation by the consignor (principal) of the invoice exposed to the broker (agent) realizing goods (works, services), property rights on its own behalf, are specified identification taxpayer number and reason code of registration of the taxpayer buyer;

In case of creation by the consignor (principal) of the invoice exposed to the broker (agent) realizing to two and more buyers goods (works, services), property rights on its own behalf, are specified identification taxpayer numbers and reason codes of registration of taxpayers buyers (through sign ";" (semicolon);

l) in line 7 - the name of currency which is single for all goods listed in the invoice (works, services), property rights and its digital code according to the All-Russian classification of currencies, including in case of cashless forms of calculations. In case of sales of goods (works, services), property rights under agreements which obligation about payment is provided in Russian rubles in the amount equivalent to certain amount in foreign currency or in conventional monetary units the name and currency code of the Russian Federation are specified;

m) in line 8 - the identifier of the public contract on delivery of goods (performance of works, rendering services), agreements (agreement) on provision from the federal budget to the legal entity of subsidies, budget investments, fees in the authorized capital (in the presence).

2. In graphs the following data are specified:

a) in column 1 - sequence number of record of the delivered (shipped) goods (the performed works, the rendered services), the transferred property rights;

and (1)) in the column 1a - names of the delivered (shipped) goods (the description of the performed works, the rendered services), the transferred property rights, and in case of receipt of payment, partial payment on account of the forthcoming deliveries of goods (performance of works, rendering services), transfers of property rights - names of the delivered goods (the description of works, services), the transferred property rights.

In case of creation by the consignor (principal) of the invoice exposed to the broker (agent) realizing to two and more buyers goods (works, services), property rights on its own behalf, are specified names of the delivered (shipped) goods (the description of the performed works, the rendered services), the transferred property rights specified in separate line items on each buyer, and in case of receipt of payment, partial payment on account of the forthcoming deliveries of goods (performance of works, rendering services), transfers of property rights - names of the delivered goods (the description of works, services), the transferred property rights on each buyer.

In case of creation of the invoice by the broker (agent) acquiring goods at two and more sellers (work, service), property rights on its own behalf, are specified names of the delivered (shipped) goods (the description of the performed works, the rendered services), the transferred property rights specified in separate line items on each seller, and in case of receipt of payment, partial payment on account of the forthcoming deliveries of goods (performance of works, rendering services), transfers of property rights - names of the delivered goods (the description of works, services), the transferred property rights on each seller.

In case of creation of the invoice by the freight forwarder acquiring goods at one and more sellers (work, service), property rights on its own behalf, are specified names of the delivered (shipped) goods (the description of the performed works, the rendered services), the transferred property rights specified in separate line items on each seller, and in case of receipt of payment, partial payment on account of the forthcoming deliveries of goods (performance of works, rendering services), transfers of property rights - names of the delivered goods (works, services), the transferred property rights on each seller.

In case of creation of the invoice by the builder or customer performing functions of the builder, acquiring at one seller and more goods (works, services), property rights on its own behalf, in separate line items are specified names of the performed installation and construction works, and also goods (works, services), property rights, from the invoices exposed by sellers to the builder or the customer performing functions of the builder;

and (2)) in the column 1b - goods type code according to the single Commodity nomenclature of foreign economic activity of the Eurasian Economic Union. Data are specified concerning the goods which are exported out of limits of the territory of the Russian Federation on the territory of state member of the Eurasian Economic Union;

b) in columns 2 and 2a - unit of measure (code and the symbol corresponding to it (national) according to Sections 1 and 2 of the All-Russian qualifier of units of measure) (in case of possibility of its specifying);

c) in column 3 - quantity (I will eat around) delivered (shipped) on invoice goods (the performed works, the rendered services), the transferred property rights proceeding from the accepted units of measure (in case of possibility of their specifying);

d) in column 4 - the price (rate) of goods (the performed work, the rendered service), the transferred property right for unit of measure (in case of possibility of its specifying) under the contract (contract) excluding tax for value added, and in case of use of the state regulated prices (rates) including the value added tax taking into account tax amount;

e) in column 5 - the cost of all quantity (amount) delivered (shipped) on invoice goods (the performed works, the rendered services), the transferred property rights without the value added tax. In the cases provided by Items 3, 4 both 5.1 Articles 154 and Items 1 - 4 articles 155 of the Tax Code of the Russian Federation, the tax base determined according to the procedure, established by Items 3, 4 both 5.1 Articles 154 and Items 1 - 4 articles 155 of the Tax Code of the Russian Federation is specified;

e) in column 6 - the excise amount on excise goods. In the absence of indicator the record "without excise" is made;

g) in column 7 - the tax rate. On the transactions specified in Item 5 of article 168 of the Tax Code of the Russian Federation record "excluding VAT" is made;

h) in column 8 - the tax amount on value added shown to the buyer of goods (the performed works, the rendered services), the transferred property rights in case of their realization, estimated proceeding from applicable tax rates, and in case of receipt of payment amount, partial payment on account of the forthcoming deliveries of goods (performance of works, rendering services), transfers of property rights - the tax amount estimated proceeding from the tax rate determined according to item 4 of article 164 of the Tax Code of the Russian Federation. In the cases provided by Items 3, 4 both 5.1 Articles 154 and Items 2 - 4 articles 155 of the Tax Code of the Russian Federation, the tax amount estimated proceeding from the tax rate determined according to item 4 of article 164 of the Tax Code of the Russian Federation in relation to the tax base specified in column 5 of the invoice is specified. On the transactions listed in Item 5 of article 168 of the Tax Code of the Russian Federation record "excluding VAT" is made;

i) in column 9 - the cost of all quantity delivered (shipped) on invoice goods (the performed works, the rendered services), the transferred property rights taking into account tax amount on value added, and in case of receipt of payment amount, partial payment on account of the forthcoming deliveries of goods (performance of works, rendering services), transfers of property rights - the received payment amount, partial payment;

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