If the checkpoint is incorrectly indicated on the invoice. What is a checkpoint? Checkpoint on invoice

The rules for filling out invoices do not contain information on how to fill out the details of an invoice if it is issued to a separate division. Find answers to the questions that arise in such a situation in this article.

INN/KPP

The rules for filling out invoices, approved by Government Resolution No. 1137 of December 26, 2011, do not determine which checkpoint should be indicated in the invoice issued to a separate unit: the parent organization or a separate unit.

In this case, in line 6b “TIN/KPP” the Ministry of Finance of the Russian Federation recommends indicating the KPP of a separate unit (see letters of the Ministry of Finance of Russia dated 05/04/2016 No. 03-07-09/25719, dated 02/26/2016 No. 03-07-09/11029, dated 09/05/2014 No. 03-07-09/44671).

Buyer's name

The buyer of goods (work, services) purchased by an organization for its branches and other separate divisions (or through them) is a legal entity represented by the parent organization. Therefore, the invoice is issued to the parent organization, and in line 6 “Buyer” its details are indicated (see letters of the Ministry of Finance of Russia dated May 4, 2016 No. 03-07-09/25719, dated May 15, 2012 No. 03-07-09/55 , Federal Tax Service of Russia for Moscow dated October 23, 2009 No. 16-15/1099)9, FAS North Caucasus District dated April 1, 2009 in case No. A63-675/2008-C4-17).

Buyer's location

From October 1, 2017, changes were made to the invoice form and the rules for filling out invoices (see Resolution of the Government of the Russian Federation dated August 19, 2017 No. 981). According to the new rules, in line 6a of the invoice you need to write: “The address indicated in the Unified State Register of Legal Entities, within the location of the legal entity” (subparagraph “k” of paragraph 1 of the Rules for filling out invoices as amended by the resolution of the Government of the Russian Federation dated August 19, 2017 No. 981).

Until 01.10.2017, officials recommended that when preparing invoices, indicate in line 6a “Address” the address of the buyer - a legal entity represented by the parent organization (see letters of the Ministry of Finance of Russia dated 02.26.2016 No. 03-07-09/11029, Ministry of Finance of Russia dated 26.02 .2016 No. 03-07-09/11029).

You can find and download an invoice form, including one used since October 2017, in the article.

There are currently no official clarifications on the procedure for indicating the address when issuing an invoice to a separate division using the new form. But analyzing in totality clause 3 of Art. 55 Civil Code of the Russian Federation and sub. “k” clause 1 of the Rules for filling out invoices as amended. Decree of the Government of the Russian Federation dated August 19, 2017 No. 981, it can be assumed that in the situation under consideration, in line 6a “Address” of the invoice, the address should be given:

• a separate division that is not a representative office or branch must indicate the address of the parent organization entered in the Unified State Register of Legal Entities;

Name and address of the consignee

If the consignee of the goods is a separate division of the organization (for example, a branch), line 4 “Consignee and his address” of the invoice indicates the details of this division (see letters of the Ministry of Finance of the Russian Federation dated May 4, 2016 No. 03-07-09/25719, dated April 13 .2012 No. 03-07-09/35). A similar point of view was expressed by officials earlier, regarding invoices issued according to the rules of Decree of the Government of the Russian Federation dated December 2, 2000 No. 914 (letters of the Federal Tax Service of Russia for Moscow dated March 24, 2009 No. 16-15/028080, dated March 20, 2008 No. 19-11/026593, Ministry of Finance of Russia dated 02.11.2011 No. 03-07-09/36).

Results

When issuing an invoice to a separate division of the buyer, indicate the name and tax identification number of the parent organization, checkpoint, name and address of the consignee - the separate division. Regarding the buyer's address on line 6a of the invoice, from 10/01/2017 you can use the recommendations given in this article or wait for official clarification.

The organization is registered in Moscow, the warehouse is located in the Moscow region (recipient of the goods). A separate division is registered at the location of the warehouse; it does not have its own current account.

Which checkpoint (parent organization or separate division) should be indicated in the sales contract, invoice, payment order?

ANSWER

Having considered the issue, we came to the following conclusion:

The contract must necessarily indicate the details of the parent organization, including the checkpoint. Considering that the goods are received at a warehouse, which is a separate division, the warehouse details (including checkpoint and delivery address) must also be indicated in the contract.

In the invoice issued to the buyer, in our opinion, line “Buyer” should indicate the checkpoint of the parent organization. Details of a separate division can be indicated as additional information in line "Consignee and his address."

Considering that settlements with the seller are carried out from the current account of the parent organization, the payment order must indicate the checkpoint of the parent organization.

Rationale for the conclusion:

According to Art. eleven Under the Tax Code of the Russian Federation, a separate subdivision is any subdivision territorially isolated from the organization, at the location of which stationary workplaces are equipped.

Recognition of a separate division of an organization as such is carried out regardless of whether its creation is reflected or not reflected in the constituent or other organizational and administrative documents of the organization, and on the powers vested in the specified division.

When carrying out financial and economic activities, a separate division does not have the right to enter into contracts on its own behalf. Responsibility for the obligations of such a division lies with a legal entity, i.e. head organization ( Art. 56 Civil Code of the Russian Federation). Therefore, an agreement can only be concluded on behalf of the organization.

Therefore, the contract must necessarily indicate the details of the parent organization, including the checkpoint. Considering that the goods are received at a warehouse, which is a separate division, the warehouse details (including checkpoint and delivery address) must also be indicated in the contract.

Indication of the buyer's checkpoint in the invoice

According to paragraph 3 of Art. 169 of the Tax Code of the Russian Federation, the obligation to draw up invoices, keep logs of received and issued invoices, purchase books and sales books is assigned to VAT payers.

Invoices can be the basis for accepting tax amounts presented to the buyer by the seller for deduction only if the requirements established by clause 5, clause 5.1, clause 5.2 and clause 6 of Art. 169 of the Tax Code of the Russian Federation (clause 2 of Article 169 of the Tax Code of the Russian Federation).

By virtue of paragraphs. 2 p. 5, pp. 2 clause 5.1 and clauses. 3 clause 5.2 art. 169 of the Tax Code of the Russian Federation, the invoice must indicate the name, address and identification numbers (TIN) of the seller (taxpayer) and the buyer.

The form and composition of the invoice indicators are established by the Rules for filling out the invoice, approved by Decree of the Government of the Russian Federation of December 26, 2011 N 1137 (hereinafter referred to as the Rules).

Appendix No. 1 to the Rules stipulates that the invoice must reflect:

• in line 6 - the full or abbreviated name of the buyer in accordance with the constituent documents;
• in line 6a - the location of the buyer in accordance with the constituent documents;
• in line 6b - identification number and code of the reason for delivery to the taxpayer-buyer's account.

At the same time, the new Rules that have come into force, like the previously in force, do not contain any explanations on the issue under consideration, in contrast to the procedure for filling out line 2b “TIN/KPP of the seller”, in which, when selling goods through a separate division, the KPP of the corresponding division is indicated.

Based on the clarifications of the Ministry of Finance of Russia in the case when the delivery is made to a separate division, line 6b “TIN/KPP of the buyer” indicates the KPP assigned to the organization at the location of the separate division (letter of the Ministry of Finance of Russia dated January 14, 2010 N 03-07-09 /01, dated 08.12.2009 N 03-07-11/310, dated 17.09.2009 N 03-07-09/47, dated 01.09.2009 N 03-07-09/43, dated 22.10.2008 N 03-07 -09/33, dated 04/20/2007 N 03-07-11/114).

However, in 2012, a letter from the Ministry of Finance of Russia dated January 26, 2012 N 03-07-09/03 was issued, containing the exact opposite position, namely in the case of the acquisition of goods (works, services) by the parent organization for its divisions on line 6b “TIN/KPP of the buyer "The checkpoint of the parent organization is indicated on the invoice.

We believe that this position may be due to the fact that, by virtue of Art. 11 and Art. 143 of the Tax Code of the Russian Federation, separate divisions are not VAT payers. Accordingly, a separate division by itself cannot take advantage of the right to deduction; only the parent organization has this right, since it is this organization that is the VAT payer. Consequently, it is the name, location and TIN of the parent organization that must be indicated in invoices, in the lines related to the buyer (6, 6a and 6b) (see also letter of the Ministry of Finance of Russia dated 08/09/2004 N 03-04-11/127 ).

In this case, the details of a separate division can be indicated as additional information in column 4 “Consignee and his address” (letter of the Ministry of Finance of Russia dated 04/03/2012 N 03-07-09/31).

At the same time, taking into account that the specified letter is a response to a private request from the taxpayer, we assume that the position expressed by specialists from the Russian Ministry of Finance can only be due to certain features contained in the text of the request.

In turn, we note that the indication of the checkpoint in the invoice is provided only by the Rules; the Tax Code of the Russian Federation does not establish such an obligation. Let us recall that acts of executive authorities, including the Government of the Russian Federation, cannot amend or supplement the legislation on taxes and fees, that is, the norms of the Tax Code of the Russian Federation in general and Chapter 21 of the Tax Code of the Russian Federation in particular, which is directly established by the norm of paragraph 1 of Art. 4 Tax Code of the Russian Federation.

At the same time, by virtue of paragraph 3 of paragraph 2 of Art. 169 of the Tax Code of the Russian Federation, failure to comply with the requirements for an invoice not provided for in paragraphs 5 and 6 of this article cannot be a basis for refusal to accept for deduction the amounts of tax presented by the seller.

Therefore, if the invoice contains a checkpoint that is “incorrect” from the point of view of the tax authority, this cannot be a basis for refusing to apply a VAT tax deduction.

To eliminate ambiguities, your organization can take advantage of the right granted to taxpayers in paragraphs. 2 p. 1 art. 21 of the Tax Code of the Russian Federation, and contact the Ministry of Finance of Russia for written clarification on the application of the legislation of the Russian Federation on taxes and fees in the situation under consideration.

The powers of the Ministry of Finance of Russia to provide explanations to taxpayers on the application of the legislation of the Russian Federation on taxes and fees are enshrined in paragraph 1 of Art. 34.2 Tax Code of the Russian Federation.

Letters from the Ministry of Finance of Russia, issued in accordance with this norm, are not aimed at establishing, amending or repealing legal norms or general rules specifying regulatory requirements, are not regulatory legal acts subject to mandatory execution, and are solely advisory in nature. Therefore, the taxpayer must independently decide whether to be guided in a specific situation by the explanations of the Russian Ministry of Finance.

We note that in accordance with paragraphs. 5 p. 1 art. 32 of the Tax Code of the Russian Federation, tax authorities are obliged to be guided by written explanations of the Ministry of Finance of Russia on the application of the legislation of the Russian Federation on taxes and fees. However, from the point of view of specialists of the Ministry of Finance of Russia, the Tax Code of the Russian Federation “does not establish the obligation of tax authorities to be guided by written explanations of the Ministry of Finance of Russia addressed to specific applicants (due to the fact that these explanations do not contain legal norms), but obliges tax authorities to be guided by explanations addressed to the Federal Tax Service of Russia "(letter of the Ministry of Finance of Russia dated 08/07/2007 N 03-02-07/2-138).

Please note that, based on the provisions of paragraph 8 of Art. 75 and paragraphs. 3 p. 1 art. 111 of the Tax Code of the Russian Federation, we can conclude that the taxpayer’s compliance with written explanations of the Ministry of Finance of Russia (in cases where such explanations are given directly to the taxpayer or are addressed to an indefinite number of persons) is the basis for not accruing penalties on the amount of arrears that the specified person incurred as a result of the execution of such written clarification, and is also recognized as a circumstance excluding the guilt of a person in committing a tax offense.

Placing the payer’s checkpoint in the payment order

A payment order is one of the types of payment documents used when making non-cash payments (clause 2.3 of the Central Bank Regulations dated October 3, 2002 N 2-P “On non-cash payments in the Russian Federation” (hereinafter referred to as the Central Bank Regulations).

Mandatory details of a payment order include the name of the payer, his account number, and taxpayer identification number (TIN) (clause “d”, clause 2.10 of the Central Bank Regulations).

The reason code for registering the recipient of funds is reflected in field N 102.

According to paragraphs. "m" clause 2.10 of the Central Bank Regulations of the fields "Payer", "Recipient", "Purpose of payment", "TIN" (TIN of the payer), "TIN" (TIN of the recipient), as well as fields 101-110 in settlement documents for transfer and collection of tax and other obligatory payments are filled out taking into account the requirements established by the Federal Tax Service, the Ministry of Finance of the Russian Federation and the Federal Customs Service in regulatory legal acts adopted jointly or in agreement with the Bank of Russia.

Thus, specific requirements for filling out the checkpoint are established only when filling out payment orders for the transfer of tax and customs payments.

How field N 102 should be filled in in the case of transfer of payments for purchased goods, the recipient of which is a separate division, is not explained in any regulatory legal act. There are no official explanations on this issue.

In our opinion, taking into account that payment for the cargo is carried out directly from the current account of the parent organization, the payment order must indicate the checkpoint of the parent organization, and not the checkpoint of a separate division.

The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service. For detailed information about the service, contact your service manager.

Prepared answer:
Expert of the Legal Consulting Service GARANT
Member of the Chamber of Tax Advisors
Titova Elena

Please clarify the procedure for filling out invoice lines:

2 "Seller"

2b "TIN/KPP of the seller"

3 "Consignor and his address"

4 "Consignee and his address"

6 "Buyer"

6a "Address"

6b "TIN/KPP buyer"

1) when selling goods (work, services) through its own separate division located in another subject of the Russian Federation. It ships goods to customers and issues invoices to them on behalf of the organization;

2) when shipping goods (work, services) to a separate unit located in another subject of the Russian Federation.

The organization calculates and pays VAT centrally, at the location of the parent organization.

1. When selling goods (works, services) through your own separate

division located in another subject of the Russian Federation

Seller's name

According to paragraph 3 of Article 169 of the Tax Code of the Russian Federation, the obligation to prepare invoices, keep logs of received and issued invoices, purchase books and sales books is assigned to value added tax taxpayers.

Separate divisions of organizations are not taxpayers of value added tax. Therefore, if goods (work, services) are sold by an organization through its divisions, invoices for shipped goods (work, services) can be issued by these divisions to customers only on behalf of the organization.

Thus, in line 2 “Seller” the name of the seller organization (taxpayer) is indicated in accordance with the constituent documents.

Representatives of regulatory authorities adhere to a similar position, for example, Letters of the Ministry of Finance of Russia dated 04/20/2007 N 03-07-11/114, dated 05/04/2006 N 03-04-09/08, dated 08/09/2004 N 03-04-11/127, Letter of the Ministry of Taxes and Taxes of Russia dated 08.26.2004 N 03-1-08/1880/18. In addition, this conclusion is confirmed by arbitration practice, in particular, by the Resolution of the FAS of the East Siberian District dated December 15, 2006 N A19-9501/06-43-F02-6691/06-S1 in case N A19-9501/06-43 .

Seller's location

Since organizations, and not their separate divisions, are recognized as VAT payers, the invoice issued by a separate division in line 2a “Address” must indicate the location of the taxpayer organization in accordance with the constituent documents.

This position is consistent with the opinion of the regulatory authorities, which is given in the above Letters.

It should be noted that tax legislation does not prohibit the inclusion of additional information in invoices. Therefore, in the line under consideration, along with the location of the selling organization, it is permissible to indicate the address of a separate division.

Seller's INN/KPP

On line 2b “TIN/KPP of the seller” in the invoice issued by a separate division, the TIN of the taxpayer organization and the KPP of the separate division are indicated *(1).

At the same time, we draw your attention to the fact that Article 169 of the Tax Code of the Russian Federation specifies the mandatory details that must be reflected in the invoice. The absence of one of the specified details is grounds for the tax authorities to refuse to accept the VAT amount for deduction. The checkpoint is not specified as a mandatory detail required to be reflected in the invoice.

Decree of the Government of the Russian Federation dated December 2, 2000 N 914 “On approval of the Rules for maintaining logs of received and issued invoices, purchase books and sales books for value added tax calculations” specifies checkpoint as an invoice detail.

The Letter of the Ministry of Finance of Russia dated 04/05/2004 N 04-03-11/54 states that in connection with the introduction of the Rules approved by the Decree of the Government of the Russian Federation, the amounts of value added tax indicated in the invoice issued after 1 March 2004 and in which there is no reason code for registration for deduction should not be accepted.

However, in accordance with paragraph 2 of Article 169 of the Tax Code of the Russian Federation, failure to comply with the requirements for an invoice not provided for in Article 169 of the Tax Code of the Russian Federation cannot be grounds for refusal to accept for deduction the tax amounts presented by the seller.

This position is confirmed by established arbitration practice (Resolutions of the FAS Volga-Vyatka District dated May 17, 2006 in case No. A43-49696/2005-40-893, FAS East Siberian District dated April 4, 2007 in case No. A19-18342/ 06-43-F02-1808/07, dated 03/27/2007 in case No. A19-16116/06-52-F02-1525/07, dated 02/26/2007 in case No. A19-18751/06-F02- 778/07 FAS Far Eastern District dated 05/31/2006, 05/24/2006 in case No. F03-A73/06-2/1265, FAS West Siberian District dated 12/14/2005 in case N F04-8955/2005 (17823-A75-34), FAS Moscow District dated May 29, 2006 in case No. KA-A40/4564-06, FAS Volga District dated May 25, 2006 in case No. A65-20099/05-SA2-34, FAS of the North-Western District dated 10/09/2006 in case No. A56-24612/2005, dated 03/06/2007 in case No. A56-43839/2005, FAS of the Central District dated 09/06/2005 in case No. A09-5 /05-12, Federal Antimonopoly Service of the Ural District dated 03/05/2007 in case No. Ф09-1280/07-С2).

In addition, in accordance with Article 83 of the Tax Code of the Russian Federation, for the purpose of tax control, the taxpayer is subject to registration with the tax authorities, respectively, at the location of the organization, the location of its separate divisions, as well as at the location of the real estate and vehicles owned by him, and other on the grounds provided for by the Tax Code.

Order of the Ministry of Taxes and Taxes of the Russian Federation dated March 3, 2004 N BG-3-09/178 established the procedure and lists cases of assigning checkpoints to taxpayers, which are fully reflected in Article 83 of the Tax Code of the Russian Federation.

In this case, any of the registration reason codes assigned to the Company is the code of the Company itself.

Accordingly, the invoice may indicate any checkpoint that was assigned to the taxpayer by the tax office, or not indicate it at all.

Shipper's name and address

According to the official position in the invoice issued by a separate division, line 3 “Consignor and his address” must indicate the name and address of the real shipper, that is, when shipping goods (works, services) through a separate division - the name and postal address of the structural divisions (Letter of the Ministry of Taxes of Russia dated August 26, 2004 N 03-1-08/1880/18@, Letter of the Federal Tax Service of Russia for Moscow dated October 20, 2004 N 24-11/68949, Letter of the Federal Tax Service of Russia for Moscow dated September 16, 2004 N 24-14/60104).

We agree with this position, however, in our opinion, in the situation under consideration, if necessary, in line 3 of the invoice, in addition to the address of the separate division, the address of the parent company can also be given. Since, as stated above, this is not prohibited by current tax and duty legislation.

Conclusion:

When selling goods (works, services) by separate divisions of the organization, the invoice should be filled out as follows:

Line 2 indicates the name of the organization in accordance with the constituent documents;

In line 2a - the location of the organization in accordance with the constituent documents (if necessary, the address of the unit);

In line 2b - TIN of the organization and checkpoint of the separate division;

In line 3 - the name in accordance with the constituent documents and the address of the real shipper, that is, a separate division (if necessary, the address of the parent organization can be additionally indicated).

2. When shipping goods (work, services) to a separate division

(to the buyer) located in another subject of the Russian Federation

Name and address of the consignee

With regard to filling out the indicator on line 4 “Consignee and his address” of the invoice, it should be noted that based on the Rules approved by Resolution No. 914, this line indicates the full or abbreviated name of the consignee in accordance with the constituent documents and his postal address (that is, the address structural unit of the organization (warehouse) where the cargo needs to be delivered).

Thus, when filling out invoices for goods (work, services) shipped (performed, provided) to structural divisions of the organization, line 4 indicates the name in accordance with the constituent documents and postal address of the consignee (in the case of work performed, services provided in this line is marked with a dash). A similar position is given in the Letter of the Ministry of Finance of Russia dated 08/09/2004 N 03-04-11/127, as well as in the Letter of the Federal Tax Service of Russia for Moscow dated 04/24/2007 N 19-11/37426.

We draw your attention to the Resolution of the Federal Antimonopoly Service of the Ural District dated May 2, 2007 N F09-3164/07-C2 in case N A07-22833/06. The court pointed out that Article 169 of the Tax Code of the Russian Federation does not contain a condition on the need to indicate in the column “Consignee and his address” of the invoice the address of the parent organization when receiving the goods by its separate division. However, in our opinion, the address of the parent company can be indicated in line 4 as an additional detail to the address of the separate division.

Buyer's name

Since separate divisions of organizations are not VAT payers, when filling out line 6 “Buyer” the name of the parent organization is indicated in accordance with the constituent documents, since it is considered the taxpayer (Letter of the Ministry of Finance of Russia dated 09.08.2004 N 03-04-11/ 127, Letter of the Federal Tax Service of Russia for Moscow dated April 24, 2007 N 19-11/37426).

Buyer's location

According to the official position in the invoice issued to a separate division, line 6a “Address” must indicate the location of the parent organization * (2).

In this case, it is necessary to pay attention to the Resolution of the Federal Antimonopoly Service of the West Siberian District dated May 11, 2004 in case No. Ф04/2578-1052/А27-2004, in which the court indicated that the provisions of Article 169 of the Tax Code of the Russian Federation do not require mandatory indication of the address namely the taxpayer, and not his branch, therefore, indicating in the invoice the address of the branch, which is the consignee, cannot be a basis for refusing to accept for deduction the tax amounts presented by the seller. The same conclusion was made by the Federal Antimonopoly Service of the Moscow District in its Resolution dated December 14, 2004 in case No. KA-A40/11623-04.

Registration reason code (RPC) is a code that complements the TIN and contains information about the basis for registration with the tax authority.

How to decipher a checkpoint?

The checkpoint is a sequence of 9 Arabic numerals.

• The first two characters correspond to the code of the subject of the Russian Federation. For interregional inspectorates for the largest taxpayers, the first two digits in the checkpoint are 99.
• The third and fourth characters show the number of the tax office that registered the organization or separate division at the place of its registration, location of real estate or transport, or processed other information related to registration or deregistration.
• Two signs in the fifth and sixth positions of the checkpoint indicate the reason for registration. These can be not only numbers, but also capital letters of the Latin alphabet from A to Z.

Code number 001 means that the Russian organization has registered as a taxpayer with the tax authority at its location.

Codes 006 - 008 mean that the Russian taxpayer organization is registered at the place of registration of its real estate (depending on the type of property).

• The last three characters are the serial number that is given to the company when registering with the tax authority and on the appropriate basis.

Many companies have the same checkpoint. This means that they are registered with the same tax office for the same reasons.

The checkpoint paired with the Taxpayer Identification Number allows you to unambiguously identify not only the organization, but also each of its separate divisions.

What do you need to know about checkpoints?

The Federal Tax Service and banks know about this and do not require you to fill out the checkpoint, but sometimes misunderstandings arise between counterparties. In this case, you need to refer to the registration procedure for individual entrepreneurs and the Tax Code.

• The largest taxpayers are assigned an additional tax at the place of registration as the largest taxpayer.

The first digits of this checkpoint are 99, they show that the company is registered with the interregional inspectorate for the largest taxpayers.

The checkpoint of the largest taxpayer is indicated in documents related to federal tax payments.

VAT is a federal tax, so invoices indicate the KPP of the largest taxpayer. If the checkpoint at the location of the organization is indicated on the invoice, this will not be an error and will not prevent the receipt of a deduction from the counterparty.

The checkpoint at the location of the organization is indicated in documents related to other payments to the budget and other settlements.

You will find more information about how and what details should be indicated in various types of invoices.

Numbering

Primary requirements:

1. numbers must be sequential;
2. numbering ascending;
3. eliminating the possibility of drawing up two invoices with the same numbers in different departments.

The taxpayer has the right to choose the order in which invoice numbers are issued, as well as the period from which numbering begins (year, quarter, month).

Exhibition rules

Decor

1. In the line “Invoice No.” a serial number is placed and the department index is added to it.
2. The date of formation of the Federation Council is indicated. The date in the invoice should not appear later than the date specified in the primary documentation (accounting journal).
3. The “Correction” line is filled in only if corrections are made, and the date and number of the correction are indicated.
4. In paragraph (2) “Seller” the name of the organization to which the OP is indicated. Example: Good Products LLC.
5. Clause (2a) “Address” must contain the address of the seller, that is, the organization.
6. Paragraph (2b) contains the TIN of the organization, but the checkpoint contains the TIN of a separate unit. Difficulties most often arise in filling out this item.
7. Paragraph (3) “Consignor” contains information about the remote unit, its name and address.
8. Clause (4) “Consignee and his address” indicates the name and address of the company to which the goods were shipped, or its remote division.
9. Paragraph (5) “To payment document No.” – enter the number of the payment documentation to which the SF is attached.
10. In Clause (6) “Buyer” the name of the organization purchasing the goods is entered.
11. Item (6a) “Address” contains information about the address of the purchasing organization.
12. Paragraph (6b) “TIN/KPP - if the goods are sent to the buyer’s OP, then this line indicates the TIN of the organization itself and the KPP of the unit. If the Buyer and the Consignee are in the same place, then the organization’s checkpoint is written.
13. Clause (7) “Currency: name, code.” You can see the code and name of the currency in the Decree of the State Standard of Russia dated December 25, 2000 N 405-st. Example: Russian ruble, 643. You can find out whether it is possible to issue an invoice in the currency of another country, where to find out and display such a code, from ours.
14. Next, a table is filled in with the listing and specification of the goods being shipped, its price, the amount of tax charged to the buyer, etc. The procedure for filling out the table is common for both the OP and for shipment directly from the parent organization.
15. At the end of the document the signatures and stamps of the manager and chief accountant are affixed. In the situation of issuing an invoice by a remote unit, the head of the OP is required to have a power of attorney to sign it and affix stamps on behalf of the organization. The authorized representatives put their signatures in the lines “Head of the organization” and “Chief accountant”; next to it is written the transcript of the signature and the position of the signatory.

How is the document presented if the branch is foreign?

In the situation of a division of a foreign company, the following scenarios are possible:

Conclusion

An invoice is a very important tax reporting document, Only the presentation of correctly and timely completed originals of the SF can become the basis for deduction of VAT.