Advance invoices from suppliers. How to deduct VAT when transferring an advance to a supplier Accounting for advance invoices from a supplier

You will find out in what cases it is issued and what is the time frame for issuing this document). To do this, you must register it in the purchase book, where you should note the appropriate information about the account.

If you work with documents in electronic form, you can register an account using the appropriate programs. This can be done either manually or automatically.

Then, at the end of the current period in which the document was drawn up, it must certainly be submitted to the local inspectorate for its registration and the possibility of exercising the rights to the necessary deductions. No other actions are required with issued advance invoices.

When a seller receives money from a client, he must do the following:

1. Subtract VAT from the received amount and make an entry for accrual for payment (examples of entries below).
2. Prepare an invoice in 5 days (you can find out how to fill out the ASF correctly and within what time frame, and we talked about how to use indexes and prefixes to number various types of invoices).
3. Record this account in the sales ledger in the quarter in which the money is received.
4. On the day of actual shipment, issue the s/f again on account of the advance payment accepted earlier.
5. Send the previously accrued VAT for the shipment for payment.
6. And the VAT calculated upon receipt of the prepayment amount is sent for deduction.
7. Record the advance invoice in the appropriate purchase ledger.

The buyer needs:

• accept for deduction the VAT noted in the advance invoice received from the supplier;
• allocate VAT on accepted goods and materials invoiced before the payment was made and send it for deduction;
• restore advance tax.

In what reporting documents is it recorded?

After the prepayment for the transaction has been made and the ASFs have been created, they need to be registered.

For this purpose, as already mentioned, purchase/sales books held by the buyer and supplier are used.

Also Instead of using books, it is also possible to register accounts using electronic programs(for example, 1C). How to reflect the receipt of these documents will be described below.

At the same time, regardless of the method used to prepare invoices, the period for their registration should not exceed five days from the date of receipt (in some cases determined by law - within a month).

Registration options

When registering an account in the 1C program, there are several ways to register it.

1. Always register when receiving an advance. If you select this option, all advance invoices received will be recorded automatically for each accrued amount, with the exception of advances that were offset on the day of receipt.
2. Do not register credits within 5 days. In this case, invoices will be created only for those amounts that were not credited within five days from the date of receipt. This method helps to implement the requirement in the Tax Code to register accounts within 5 days ().
3. Amounts credited before the end of the month are not recorded.. This registration option is not suitable for all cases (otherwise you may receive a fine for late registration).

   You need to choose it only in situations where the supply of goods or services occurs continuously in relation to the same person.

   It is suitable for advance payment for Internet access, communication, electricity services, as well as in other similar situations.

   The fact that such a practice is not a violation was clarified in a letter from the Ministry of Finance dated March 6, 2009. In this case, invoices of this kind must be issued no later than the 5th day of the month following the month of transfer of the advance.

   For example, the services of an Internet provider were paid in advance for July. In such a situation, the advance invoice will need to be issued no later than July 5 of the same year.

4. Do not register accounts offset until the end of the tax period. The use of this clause is quite controversial and may cause disagreements with the tax authorities. It should be used only by those companies that are ready to defend their position.

   The ability to choose this option is due to the following: there is an opinion that the name “advance payment” should not apply to payments accrued in the same period in which the shipment occurs, since then they do not correspond to the very concept of “advance payment”.

   And if so, then there is no need to prepare advance accounts for the current period. However, it should be said once again that if you choose this option, disputes with the tax service will be ensured.

5. Do not register incoming payments as advance payments at all. It is suitable only for organizations designated in the Tax Code in Article 167. These include companies that have a long production cycle of final products exceeding 6 months.

In manual mode

There are two main ways to register ASF in the 1C program. The first one is the manual method. It is suitable when you have to register a small number of accounts. Instructions:

Automatically

In a situation where there are a lot of incoming invoices, registering them manually becomes inconvenient and time-consuming. In this case, it is better to set automatic registration. Instructions:

1. To do this, you need to go to the “banks and cash desks” subsection, where you can find “advance accounts.” After selecting this item, a window will appear in which you should select the period for which documents will be generated.
2. Then you need to click the “fill in” button and select all unregistered accounts. At the same time, the list can be easily adjusted and, if necessary, delete unnecessary ones or add new documents.
3. When all the necessary advance invoices from the supplier have been selected, all that remains is to click on the “execute” button, after which they will be processed - this way all the rules for offsetting the ASF will be observed.

   The list of all completed documents can be opened at any time by clicking on the link: “open list of accounts for advance payment”.

Which transactions correspond to the issued document?

When an advance payment is received, a transaction is generated that records the funds received in the account of the service provider (seller). Then, after the advance invoice is prepared by the seller and received by the buyer, the completed invoices are posted when they are registered.

This can be done either on an individual account basis or in a generally automated manner (as explained earlier).

The seller's wiring will be something like this:

• debit 51 Credit 62ав – advance money received from the buyer;
• debit 62av. Credit 68 – the accrual of added tax, which is allocated from the advance payment, is noted;
• debit 62 Credit 90.1 – income from the sale of inventory and materials is noted in the advance account;
• debit 90.3 Credit 68 – VAT is charged on the sales transaction;
• debit 68 Credit 62av. – advance VAT is accepted for deduction;
• debit 62av. Credit 62 rub. – prepaid money is counted.

And in accounting:

As can be seen from the content of this article, the use of electronic programs for registering various accounts (including advance accounts) is preferable. It allows you to store all the necessary information in one place, and due to the interconnectedness of documents, the possibility of making errors in them is minimal.

In addition, mass automatic filling of documents allows you to significantly save working time.

Video on the topic

This video explains how to correctly register an invoice for an advance payment:

We talked about when advance invoices must be issued in. In this material, we will remind you how to number “advance” invoices, what details to fill out and where to register an invoice for an advance payment from a supplier to the buyer.

How to issue an invoice for an advance payment

An invoice for an advance payment in 2017 must contain the following mandatory details (clause 5.1 of Article 169 of the Tax Code of the Russian Federation):

• serial number and date of invoice;
• name, address and TIN of the taxpayer and buyer;
• payment and settlement document number;
• name of the goods supplied (description of work, services);
• name of currency;
• amount of payment, partial payment for upcoming deliveries of goods (performance of work, provision of services);
• tax rate;
• the amount of VAT charged to the buyer of goods (works, services).

The rules for filling out an invoice are approved by Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137.

Numbering of invoices for advance payments

The serial number of the invoice is a required detail. However, the current regulations do not provide for specific numbering rules. This means that the taxpayer can independently establish the specifics of maintaining the numbering of invoices, including advance ones, and consolidate them in his Accounting Policy for VAT purposes.

At the same time, the numbering of invoices must be sequential (ascending), without gaps. The invoice number can contain not only numbers, but also numbers with letters (for example, the letter A is added to the number of advance invoices). The period after which the numbering is reset is also set by the organization: it can be either a year or a shorter period of time (for example, a month).

Registration of invoices for advance payments

The invoice for the advance payment received is registered by the seller in the sales book (clauses 3, 17 of the Rules for maintaining the sales book, approved by Government Decree No. 1137 of December 26, 2011). At the same time, for advance invoices in the sales book, columns 14-16 and 19 are not filled in (

At the time of shipment, the parties to the transaction once again register an “advance” invoice. This time, the supplier makes an entry in the purchase ledger and the buyer makes an entry in the sales ledger.

The VAT allocated in the “advance” invoice can be deducted by the supplier (Clause 6 of Article of the Tax Code of the Russian Federation). The buyer, in turn, is obliged to restore the previously accepted deduction (subclause 3, clause 3, article 3 of the Tax Code of the Russian Federation) and pay tax to the budget.

When an advance invoice is not issued

There are cases when the above algorithm does not work. Thus, an “advance” invoice is not issued if the shipment took place no later than 5 calendar days from the date of receipt of the advance payment. This opinion was expressed by the Russian Ministry of Finance in letter dated January 18, 2017 No. 03-07-09/1695 (see “If shipment is due within five days after receiving the advance payment, then there is no need to issue an invoice for the advance payment”).

In addition, you can do without an “advance” invoice if the buyer is not a VAT payer or is exempt from paying this tax. This is directly stated in subparagraph 1 of paragraph 3 of Article of the Tax Code of the Russian Federation. Experts from the Ministry of Finance confirmed that this norm applies to “simplified” buyers (letter dated March 16, 2015 No. 03-07-09/13808; see “When receiving advance payments from an organization that uses the simplified tax system, invoices do not need to be drawn up”) . On our own behalf, we would like to add that this standard also includes “imputed workers”, entrepreneurs on the PSN, payers of the unified agricultural tax and those who have received an exemption under the article of the Tax Code of the Russian Federation.

Finally, an “advance” invoice is not issued when exporting goods that are taxed at a zero rate. The fact is that, according to paragraph 1 of Article of the Tax Code of the Russian Federation, prepayment for goods that are taxed at a zero rate is not included in the tax base. Consequently, an “advance” invoice is not needed here (letter of the Ministry of Finance of Russia 01/10/18 No. 03-07-08/142; “When exporting goods with a zero VAT rate, an advance payment invoice is not drawn up”). The same rule applies in a situation where an advance payment is made as part of transactions that are completely exempt from VAT under an article of the Tax Code of the Russian Federation.

Details of the “advance” invoice

An invoice for prepayment is issued in the same way as a “regular” invoice (rules for filling out are given in the article “Instructions for filling out invoices”). But there are some features that need to be taken into account when filling out individual fields of the “advance” invoice (see Table 1).

Table 1

Rules for filling out individual lines of an “advance” invoice

Registration in the purchase book and sales book

When transferring an advance payment, entries in the sales book from the supplier and in the purchase book from the buyer are made in the period when the “advance” invoice is issued.

When shipping goods on account of prepayment, an entry in the supplier's purchase book is made during the shipment period. An entry in the buyer's sales book is also made in the period of shipment, and not in the period of transfer of the advance payment.

A prepayment invoice is recorded in the purchase ledger and in the sales ledger in the same way as a “regular” invoice. But there are features that need to be taken into account when filling out individual fields (see Table 2 and Table 3; for examples of filling, see the article “”).

table 2

Rules for filling out individual fields of the purchase book when registering an “advance” invoice

Table 3

Rules for filling out individual fields of the sales book when registering an “advance” invoice

What to do with the “advance” invoice upon termination of the transaction

It happens that the buyer and seller terminate the contract under which an advance payment was previously made. If the seller returns the advance payment to the buyer, then the parties to the transaction must proceed as follows.

The seller needs to record the "advance" invoice in the purchase ledger. In column 7 “Number and date of document confirming payment of tax,” the supplier should indicate the details of those documents that confirm the return of the advance payment. Then, on the basis of paragraph 4 of Article of the Tax Code of the Russian Federation, the seller has the right to deduct VAT accrued upon receipt of an advance payment (see “The Ministry of Finance explained the intricacies of filling out the purchase book when returning advance payment amounts to the buyer”).

The buyer, on the contrary, needs to restore the previously accepted deduction and pay VAT to the budget. At the same time, he must register an “advance” invoice in the sales ledger.

Sometimes, after the transaction is terminated, the supplier does not return the money to the buyer. Instead, the parties agree to pay off the debt in some other way. The Tax Code does not provide general guidance on whether a supplier can take a deduction under such circumstances. For this reason, each situation must be considered separately, based on the explanations of officials and judicial practice. Thus, if the advance is repaid by offsetting mutual claims, then VAT cannot be deducted (Resolution of the Federal Antimonopoly Service of the West Siberian District dated October 12, 2012 No. A03-3477/2010). If the advance payment is offset against payment under another agreement, then the deduction is permissible (see “An organization can deduct VAT on an advance payment offset against the provision of services under another agreement with the same customer”).

Please note: it is easier to avoid errors when filling out invoices if you issue them electronically. Let us remind you that the exchange of legally significant electronic documents (invoices, invoices, contracts) is carried out using special systems through electronic document management (EDF) operators. This is, in particular, the “Diadoc” service from the SKB Kontur company.

Organizations and entrepreneurs who have an electronic signature for tax reporting can right now send an unlimited number of invoices, delivery notes and other documents to counterparties free of charge through the “Kontur.Diadoc” system as part of the “Unlimited for 2 months” promotion.

The purchasing organization can deduct VAT transferred to the seller (supplier, contractor) as part of an advance payment or partial payment (clause 12 of Article 171 of the Tax Code of the Russian Federation). But only if certain conditions are met and if the buyer does not use VAT exemption .

After the supplier issues an invoice for the goods shipped (work performed, services rendered, property rights transferred), the organization will be able to accept VAT deduction on general principles . And the organization will restore the VAT accepted for deduction from the advance payment.

Conditions for applying the deduction

The buyer will be able to deduct input VAT paid to the supplier as part of an advance (partial payment) if the following conditions are simultaneously met:

• there is an invoice from the supplier and the VAT amount is highlighted in the invoice;

• the buyer made an advance payment towards the upcoming delivery of property (work, services, property rights) intended for use in transactions subject to VAT. Moreover, the advance is strictly in cash;

• there are documents confirming the transfer of money to the supplier;

• The contract with the supplier contains a provision for an advance payment (partial payment) towards the upcoming delivery.

This follows from the provisions of Article 171 and paragraph 9 of Article 172 of the Tax Code of the Russian Federation.

Has the organization entered into several separate contracts with the supplier? Then VAT on advances can be deducted only for those contracts in respect of which all the listed conditions are met. And it does not matter whether the buyer has a debt to the supplier under other contracts - this does not limit the right to deduction. This was stated in the letter of the Ministry of Finance of Russia dated March 5, 2011 No. 03-07-11/45.

Situation: to deduct VAT presented by the seller upon receipt of an advance (partial payment) - a right or an obligation?

To deduct VAT from the advance payment is the right, not the obligation of the purchasing organization.

Paragraph 1 of Article 171 of the Tax Code of the Russian Federation provides for the right, but does not establish the obligation of the buyer (customer), to reduce the total amount of VAT by deductions for this tax. Therefore, having received an advance invoice from the supplier, the buyer may not submit the VAT allocated in it for deduction.

The right to deduction can be exercised later, when the seller issues an invoice upon sale. Such actions will not lead to an understatement of VAT liabilities. Similar clarifications are contained in letters of the Ministry of Finance of Russia dated November 22, 2011 No. 03-07-11/321, dated March 6, 2009 No. 03-07-15/39 and the Federal Tax Service of Russia dated August 20, 2009 No. 3-1- 11/651.

Situation: can the buyer deduct VAT from an advance payment or partial payment if the contract provides for advance payment of goods (work, services, property rights), but does not specify the specific amount of the advance payment?

Answer: yes, it can.

In this situation, the buyer (customer) has the right to deduct the amount of VAT indicated in the invoice for the advance payment.

If the contract does not provide for an advance payment condition or there is no contract at all, then the buyer (customer) has no right to a deduction. Even if he transferred the prepayment according to the invoice from the supplier (performer).

Situation: can the buyer or customer deduct VAT from an advance (partial payment) paid in cash?

Answer: no, it cannot.

Among the conditions for deduction are the following: the buyer or customer must have documents confirming the transfer of the advance payment. This is stated in paragraph 9 of Article 172 of the Tax Code of the Russian Federation.

According to the Russian Ministry of Finance, a payment order is a supporting document. It turns out that the advance must be paid in cashless form. For cash payments there will be no payment order. This means that it is safer to claim a deduction only if you have a payment receipt.

Such clarifications are contained in the letter of the Ministry of Finance of Russia dated March 6, 2009 No. 03-07-15/39.

When you cannot deduct VAT

The buyer has no right to deduct VAT paid to the supplier as part of an advance payment (partial payment) if all necessary conditions are not met.

In particular, VAT cannot be deducted if an organization makes an advance in non-monetary form. In such situations, buyers and customers do not have the right to register in the purchase book invoices for advance payments issued by suppliers or performers (subparagraph “d”, paragraph 19 of Appendix 4 to Decree of the Government of the Russian Federation of December 26, 2011 No. 1137). This means that VAT on such invoices is not deductible.

Advice: if the advance is paid in kind, the buyer (customer) can also deduct the amount of VAT presented by the seller (performer). It is possible that the legality of such a decision will have to be defended in court. But the chances of winning the dispute with the tax inspectorate are very high.

Neither paragraph 12 of Article 171, nor Chapter 21 of the Tax Code of the Russian Federation as a whole contain any indication that the advance must be transferred to the seller (performer) exclusively in cash. The absence of such restrictions means that the buyer (customer) cannot be deprived of the right to deduct VAT if the advance payment is made in securities, transfer of property rights, in kind, etc. Having received such an invoice from the seller (executor), the buyer ( the customer) can register it in the purchase book, and submit the VAT amount for deduction.

This position is reflected in paragraph 23 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated May 30, 2014 No. 33. Supervisory agencies confirm that inspections, when resolving controversial issues, should be guided by officially published documents of the highest judicial authorities and not bring the matter to court (letters from the Ministry of Finance of Russia dated November 7 2013 No. 03-01-13/01/47571 and the Federal Tax Service of Russia dated November 26, 2013 No. GD-4-3/21097).

VAT recovery

The amount of VAT previously accepted for deduction from the transferred advance payment (partial payment) must be restored by the buyer (customer):

• after the receipt of goods (work, services, property rights) received on account of the transferred advance or partial payment. In this case, the buyer (customer) accepts for deduction the amount of VAT that is allocated in the invoice issued by the seller (performer) upon shipment. VAT must be restored in the quarter in which the buyer will have the right to deduct for goods (work, services, property rights) received as part of a previously transferred advance or partial payment;

• upon termination or change of the terms of the contract for the supply of goods (performance of work, provision of services, transfer of property rights), towards which the advance was transferred. In this case, the seller returns to the buyer the previously transferred advance or partial payment. VAT must be restored in the quarter when the terms of the contract were terminated or changed and the advance payment (partial payment) was returned.

This procedure follows from the provisions of paragraphs 2 and 12 of Article 171, paragraph 9 of Article 172 and subparagraph 3 of paragraph 3 of Article 170 of the Tax Code of the Russian Federation.

If, on account of the received prepayment, the supplier ships goods, performs work, provides services, or transfers property rights in separate installments (in stages), then the buyer must recover input VAT in parts. Namely, in the amounts indicated in the invoices for each batch (stage). Similar clarifications are contained in letters of the Ministry of Finance of Russia dated July 1, 2010 No. 03-07-11/279 and dated January 28, 2009 No. 03-07-11/20.

An example of how input VAT is reflected in accounting when purchasing materials. The supply agreement provides for partial advance payment of materials to the seller in cash.

An agreement was concluded between Alpha LLC (buyer) and Hermes Trading Company LLC (seller) for the supply of materials intended for use in production activities subject to VAT. According to the agreement, Hermes ships materials to Alpha on the terms of their partial advance payment. In March, Alfa transferred an advance in the amount of 118,000 rubles to the seller against the upcoming delivery. (including VAT - 18,000 rubles). In April, Alpha received materials supplied by Hermes. The cost of materials was 120,360 rubles. (including VAT - 18,360 rubles).

The following entries were made in the buyer's account.

In March:

Debit 60 subaccount “Settlements on advances issued” Credit 51
- 118,000 rub. - an advance payment has been made towards the upcoming supply of materials.

After receiving an invoice from the supplier for the amount of the advance:

Debit 68 subaccount “Calculations for VAT” Credit 76 subaccount “Calculations for VAT from advances issued”
- 18,000 rub. - VAT paid to the supplier as part of the advance is accepted for deduction.

In April:

Debit 10 Credit 60 subaccount “Payments for materials”
- 102,000 rub. - materials are capitalized;

Debit 19 Credit 60 subaccount “Payments for materials”
- 18,360 rub. - VAT on capitalized materials is taken into account;

Debit 76 subaccount “Calculations for VAT on advances issued” Credit 68 subaccount “Calculations for VAT”
- 18,000 rub. - VAT previously accepted for deduction has been restored;

Debit 68 subaccount “VAT calculations” Credit 19
- 18,360 rub. - accepted for deduction of VAT on capitalized materials;

Debit 60 subaccount “Payments for materials” Credit 60 subaccount “Settlements for advances issued”
- 118,000 rub. - the advance payment transferred to the supplier is credited;

Debit 60 subaccount “Payments for materials” Credit 51
- 2360 rub. (120,360 rubles - 118,000 rubles) - the debt to the supplier is repaid.

Situation: does the successor - the VAT payer - need to restore the tax that the reorganized organization previously accepted for deduction on the advance payment issued? The assignee received the products on account of the advance payment.

Answer: yes, it is necessary.

In tax relations, all rights and obligations related to the activities of the reorganized organizations are transferred to the legal successors. This follows from the provisions of Article 50 of the Tax Code of the Russian Federation.

Having received products that the reorganized organization paid in advance, the assignee has the right to deduct VAT charged to him by the seller (clause 2 of Article 171 of the Tax Code of the Russian Federation). However, this right is inextricably linked with the obligation to restore the tax that was accepted for deduction from the advance amount (subclause 3, clause 3, article 170 of the Tax Code of the Russian Federation). After all, advance payment for goods (work, services) and their receipt by the buyer are components of one and the same operation, forming one object of taxation. Namely, the transfer of ownership of products from the seller to the buyer (clause 1 of Article 146 of the Tax Code of the Russian Federation).

The fact that in the advance form of payments the tax base is determined twice (clause 14 of Article 167 of the Tax Code of the Russian Federation), and the fact that the transaction was started by one organization and completed by another, does not matter in the situation under consideration. The buyer has the right to deduct VAT in relation to one taxable item only once. Therefore, having capitalized the goods (work, services) shipped as an advance payment, the buyer-legal successor is obliged to restore the amount of VAT accepted for deduction by the reorganized organization.

Reflection of VAT in the declaration

When drawing up a VAT return, reflect the amount of input tax accepted for deduction from the advance payment transferred to the supplier (partial payment) on line 130 of section 3 of the declaration (clause 38.9 of section VI of the Procedure approved by order of the Federal Tax Service of Russia dated October 29, 2014 No. MMV-7 -3/558).

The amounts of VAT accepted for deduction and restored after the posting of goods (works, services, property rights) are reflected on line 090 of section 3 of the declaration (paragraph 2 of clause 38.5 of section VI of the Procedure approved by order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ -7-3/558).

1) commission agreement (Chapter 51 of the Civil Code of the Russian Federation), the principal attracts a commission agent;

2) agency agreement (Chapter 52 of the Civil Code of the Russian Federation), the principal attracts an agent;

3) contract of agency (Chapter 49 of the Civil Code of the Russian Federation), the principal engages an attorney.

The intermediary (commission agent, agent, attorney) undertakes, for a fee, to carry out legal and other actions (transactions) on behalf of the principal (principal, principal) on behalf of the principal (principal, principal) on his own behalf, but at the expense of the principal (principal, principal) or on behalf and at the expense of the principal (principal) , principal).

An activity that is intermediary in economic content can be formalized in an agreement containing other terms (for example, the attorney is named “Executor”). If business transactions must be reflected in the accounting registers on their merits (paragraph 5 of clause 6 of PBU 1/2008 “Accounting Policy of the Organization”, approved by Order of the Ministry of Finance of the Russian Federation dated October 6, 2008 N 106n), then the rules for filling out invoices, maintaining purchase books and sales books (approved by Decree of the Government of the Russian Federation of December 26, 2011 N 1137) include the exact names:

• agent and commission agent in the Rules for filling out an invoice (Appendices N1 and N2 to Resolution N1137) and the rules for maintaining a purchase book (Appendix N4);
• commission agents (agents, attorneys) in the rules for maintaining a sales book (Appendix N5).

I would also like to draw your attention to the overbilling by the landlord of utility costs and the cost of electricity to the tenant when renting out premises. Essentially, the lessor acts as an intermediary between the tenant and energy supply organizations, however, contracts with these organizations, as a rule, are concluded by the lessor before concluding a transaction with the tenant. Consequently, the same condition of all three types of intermediary agreements specified in the Civil Code of the Russian Federation is not met (Articles 971, 990, 1005 of the Civil Code of the Russian Federation): the action of the intermediary on behalf of the principal(principal, principal). Thus, the extension of the rules approved for commission, agency and commission agreements to compensate for the landlord’s expenses, in the author’s opinion, does not comply with the law.

The intermediary issues invoices for his own remuneration (including payment in advance by deduction from the amounts received for the principal, principal, principal) in the usual manner, which is not discussed in this article.

Situation 1. Purchase of goods on behalf of an intermediary at the expense of the principal

Invoices received by the intermediary from the supplier:

• are subject to registration by the intermediary in part 2 of the journal for recording the issuance of received and issued invoices (clauses 10, 11 of the Rules for maintaining a journal for recording received and issued invoices used in VAT calculations (hereinafter referred to as the journal rules), approved by Resolution N 1137 );
• are not subject to inclusion in the intermediary’s purchase book, since he does not have the right to deduct (clause “d”, clause 19 of the Rules for maintaining the purchase book (hereinafter referred to as the rules for maintaining the purchase book), approved by Resolution No. 1137);
• must be copied, and copies must be certified and transferred to the principal (clause “a”, clause 15 of the journal rules);
• reissued by the intermediary in the name of the principal.

Re-issued invoices from the intermediary:

• are subject to registration in part 1 of the journal of received and issued invoices (clause 7 of the journal rules);
• are not subject to inclusion in the sales book, since the intermediary does not have an obligation to charge VAT (clause 3 of the Rules for maintaining the sales book (hereinafter referred to as the rules for maintaining the sales book), approved by Resolution No. 1137).

• the principal registers in part 2 of the journal for recording the issuance of received and issued invoices (clause 11 of the journal rules) and in the purchase book.

Situation 2. Purchase of goods by an intermediary for the principal on behalf and at the expense of the principal

The principal registers it in part 2 of the journal for recording received and issued invoices (clause 11 of the journal rules) and in the purchase book.

Situation 3. Sale of goods of the principal on behalf of the intermediary

Operations for sales through an intermediary on one’s own behalf are formalized by two invoices.

1. Intermediary:

• registers the invoice issued by him in the name of a third-party buyer upon shipment of goods in part 1 of the log of received and issued invoices (clause 7 of the journal rules);
• does not make an entry in the sales book, since the goods belong to the principal and the intermediary does not have an obligation to charge VAT (clause 20 of the rules for maintaining the sales book);
• informs the principal of the invoice indicators for re-invoicing by the principal on his behalf.

2. The principal, having received the indicators of the invoice issued by the intermediary, re-issues the invoice in the name of the third-party buyer and registers it in part 1 of the log of received and issued invoices and in the sales book (clause 7 of the journal rules, clause 20 of the rules maintaining a sales book).

Table 2. Information indicated in the invoice reissued by the principal in the name of the buyer

Having received a re-issued invoice from the principal (which indicates the date of the intermediary’s original invoice), the intermediary registers it in part 2 of the journal for recording received and issued invoices (clause 11 of the journal rules). In this case, the intermediary does not make an entry in the purchase book (clause “c” of clause 19 of the rules for maintaining a purchase book).

The principal must accrue VAT for payment in the period when the intermediary sold the goods to a third-party buyer (clause 1, clause 1, article 167 of the Tax Code of the Russian Federation). If the intermediary reports the shipment in the next period, the principal is obliged to draw up an additional sheet of the sales book and submit an updated VAT return.

A similar procedure for issuing a re-issued invoice is provided if the contract provides for prepayment when purchasing goods (works, services).

The author considers the disputes regarding the moment of determining the tax base when transferring goods to commission by moving them to the warehouse of the commission agent for sale to the buyer from the warehouse of the commission agent to be completed from the moment the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of May 30, 2014 No. 33 came into force. “16. The provisions of Article 167 of the Tax Code of the Russian Federation do not provide for special rules regarding the moment of determining the tax base for the sale of goods (work, services) with the involvement of third parties on the basis of agency agreements, commissions, and agency agreements. Consequently, the taxpayer is obliged to determine the tax base according to the rules of Article 167 of the Tax Code of the Russian Federation even in the case when it sells goods (work, services) with the participation of an attorney (commission agent, agent), ensuring for these purposes timely receipt of documents from the attorney (commission agent, agent) confirmed data on the completion of operations for the shipment (transfer) of goods (works, services) and their payment.”

Situation 4. Sale of goods by an intermediary on behalf and at the expense of the principal

The principal issues an invoice in the name of the buyer and registers it in the sales book in part 1 of the log of received and issued invoices (clause 3 of article 168 of the Tax Code of the Russian Federation, clauses 1,7 of the journal rules, clause 20 of the rules maintaining a sales book). The intermediary does not register in the sales book the invoice received from the principal for the sold goods (works, services), issued in the name of the buyer. The intermediary passes this invoice to the buyer.

Upon receipt of an advance payment, the principal issues an invoice in the name of a third-party buyer in accordance with the generally established procedure and transmits it to the addressee through an intermediary. The principal registers the invoice in part 1 of the journal of received and issued invoices and the sales ledger. The principal is obliged to pay the amount of VAT calculated on the cost of goods (works, services) sold to the budget.

When the principal receives an advance on account of upcoming deliveries (works, services), he issues an invoice in the name of a third-party buyer in the generally established manner. The intermediary passes this invoice to the buyer. The principal registers the invoice in the journal of received and issued invoices and in the sales book, and calculates VAT payable.