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Responsibilities of taxpayers (payers of fees)

1. Taxpayers are obliged to:

8) for four years, ensure the safety of accounting data and other documents necessary for the calculation and payment of taxes, as well as documents confirming income received (for organizations - also expenses incurred) and taxes paid (withheld);

If the officials carrying out the inspection have sufficient grounds to believe that documents evidencing the commission of offenses may be destroyed, hidden, altered or replaced, these documents are seized in the manner prescribed by Article 94 of this Code, according to an act drawn up by these officials. The act of seizure of documents must justify the need for seizure and provide a list of seized documents. When seizing documents, the taxpayer has the right to make comments, which must be included in the act upon his request. Seized documents must be numbered, laced and sealed or signed by the taxpayer (tax agent, fee payer). If the taxpayer (tax agent, fee payer) refuses to affix a seal or signature to the seized documents, a special note is made to this effect. A copy of the act on the seizure of documents is transferred to the taxpayer (tax agent, payer of the fee).

1. Seizure of documents and items is carried out on the basis of a reasoned resolution of an official of the tax authority carrying out an on-site tax audit.

This resolution is subject to approval by the head (his deputy) of the tax authority that made the decision to conduct a tax audit.

2. Confiscation of documents and objects at night is not allowed.

3. Seizure of documents and objects is carried out in the presence of witnesses and persons from whom the documents and objects are seized. If necessary, a specialist is invited to participate in the excavation.

Before the seizure begins, the tax official presents a resolution on the seizure and explains to those present their rights and obligations.

4. A tax official invites the person from whom documents and items are being seized to voluntarily hand them over, and in case of refusal, he makes the seizure forcibly.

If the person from whom the seizure is being made refuses to open the premises or other places where documents and objects subject to seizure may be located, the tax official has the right to do this independently, avoiding causing unnecessary damage to locks, doors and other objects.

5. Documents and items that are not related to the subject of the tax audit are not subject to seizure.

6. A protocol on the seizure, seizure of documents and objects is drawn up in compliance with the requirements provided for in Article 99 of this Code and this article.

7. Seized documents and items are listed and described in the seizure protocol or in the inventories attached to it, with a precise indication of the name, quantity and individual characteristics of the items, and, if possible, the value of the items.

8. In cases where there are not enough copies of the documents of the person being inspected to carry out tax control activities and the tax authorities have sufficient grounds to believe that the original documents may be destroyed, hidden, corrected or replaced, the tax authority official has the right to seize the original documents in the manner prescribed this article.

When such documents are confiscated, copies are made of them, which are certified by a tax official and handed over to the person from whom they are confiscated. If it is impossible to make or transfer the copies made simultaneously with the seizure of the documents, the tax authority transfers them to the person from whom the documents were seized within five days after the seizure.

9. All seized documents and objects are presented to witnesses and other persons involved in the seizure, and, if necessary, are packed at the site of seizure.

Seized documents must be numbered, laced and sealed or signed by the taxpayer (tax agent, fee payer). If the taxpayer (tax agent, fee payer) refuses to affix a seal or signature to the seized documents, a special note is made about this in the seizure protocol.

10. A copy of the protocol on the seizure of documents and objects is handed over against receipt or sent to the person from whom these documents and objects were seized.

We would like to remind you that on December 26, 2011, the Government of the Russian Federation adopted Resolution No. 1137 “On the forms and rules for filling out (maintaining) documents used in calculations of value added tax” (hereinafter referred to as Resolution No. 1137). Previously, this area was regulated by Decree of the Government of the Russian Federation dated December 2, 2000 No. 914, which we will refer to as “Resolution No. 914”.

Journal of received and issued invoices

Resolution No. 1137 for the first time approved the form of the Journal of Received and Issued Invoices (hereinafter referred to as the Journal) (Appendix No. 3 to Resolution No. 1137). The journal consists of two parts: part 1 - “Issued invoices” and part 2 - “Received invoices”. Previously, two independent Journals were used for these purposes. See Example 1.

Now invoices can be issued not only in paper form, but also electronically. In addition to the “regular” invoice, we now also have an “adjustment” invoice, and their forms provide for the ability to make corrections by drawing up new copies of invoices. So, all the types of invoices listed in this paragraph, both on paper and in electronic form, are subject to a single registration in chronological order in the new Journal.

The “header” of the Journal indicates the full or abbreviated name of the taxpayer according to the constituent documents, his INN and KPP, as well as the tax period for which the Journal was compiled. Previously, the Journal was compiled for the year as a whole, but now - for each tax period (for VAT, the tax period is a quarter). Thus, it will be necessary to compile 4 Journals per year.

The journal, compiled on paper, is signed with the personal signature of the head of the organization / individual entrepreneur (or a person authorized by him), laced, and the pages are numbered. Moreover, this is done after each tax period (quarter), until the 20th day of the month following it. The pages of the Journal are sealed with the organization's seal.

When the Journal is maintained electronically using an accounting program and you do not have an electronic digital signature, it must be printed at the end of each quarter for registration in the above order.

The journal, compiled in electronic form, is signed with an electronic digital signature (EDS) of the head of the organization (or individual entrepreneur, or authorized person). This registration procedure will be required when transferring the Journal to the tax office, in cases provided for in the Tax Code of the Russian Federation (for example, in accordance with Article 93 of the Tax Code of the Russian Federation).

The log should be kept for at least 4 years from the date of the last entry(Clause 13 of the “Rules for maintaining a log of received and issued invoices...” approved by Resolution No. 1137).

When registering invoices The Journal provides a code for the method of issuing invoices (column 3). For documents on paper this code is 1, in electronic form - 2.

The seller must record invoices by the date they are issued, and the buyer must record them by the date they are received.

There is a peculiarity in registering electronic invoices. When using the services of a special operator for the exchange of electronic documents, the date of receipt of the invoice file to the special operator, which is taken from its confirmation, is indicated in the Journal as the date of registration of the issued invoice. And the problem is that if the seller has not received notification from the buyer that he has received an invoice, then such a document cannot be registered in the Journal (even if the seller has confirmation from a special operator indicating the date and time).

When re-sending the same invoice in electronic form, the date of the direction in which the buyer’s notification of receipt of the invoice was received is indicated.

Expert opinion

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Natalya Khramtsovskaya, Ph.D., leading document management expert at EOS, member of the Guild of Documentation Managers and ARMA International

On the one hand, when an invoice is issued, it must be assigned a specific registration number and must be registered according to the date of issue. On the other hand, issued electronic invoices can be registered in the Journal only if there is confirmation of their delivery to the buyer.

Considering that the process of transferring an invoice to the buyer and receiving confirmation from him may take up to 2 days (according to paragraphs 2.6 - 2.7 of the “Procedure for issuing and receiving invoices...”, approved by order of the Ministry of Finance of the Russian Federation dated April 25, 2011 No. 50n) , it turns out that it is impossible to register an electronic invoice in the Journal at the time of issuance - information about it must “hang” somewhere until 2 receipts are received (from the operator and from the buyer). In practice, this means that you will have to keep a separate record of issued but not yet confirmed invoices in some “unofficial” journal or database.

Please also note that Resolution No. 1137 constantly mentions “electronic digital signature”, despite the fact that according to the Law on Electronic Signature dated 04/06/2011 No. 63-FZ, it has several months left to live (if, of course, its lifespan is will not be extended, since government bodies most likely will not have time to bring their regulatory documents into compliance with this Law by July 2012).

Purchase Book and Sales Book

In a new form Purchase books(Appendix No. 4 to Resolution No. 1137) the composition of the indicators has remained almost unchanged. The tabular part of the Book additionally includes three columns (2a, 2b and 2c), in which the number and date of corrections and adjustment invoices, including their corrections, are entered. The names of columns 6-12 have also changed slightly. This is significant only for column 6: now from its name it follows that the country of origin must be indicated in the form of a digital code. See examples of filling out these documents in Examples 2 and 3.

Invoices received from sellers and recorded in Part 2 of the Journal are subject to registration in the Purchase Book as the right to VAT deductions arises. This applies to all types of invoices: “regular”, corrected and adjustment, issued both on paper and in electronic form.

If the seller repeatedly sent a previously drawn up invoice in electronic form (which was amended as of the date of re-sending) with corrected details, then such an invoice, indicating the number and date of correction, as the right to tax deductions arises, is registered by the buyer in the Book shopping. And the originally drawn up invoice (before corrections are made to it), sent by the seller to the buyer and not received by the buyer, is not registered in the buyer’s Purchase Book.

An interesting question is about registering invoices, transactions on which are subject to different VAT rates or are not subject to taxation. In this case, the registration of the invoice in the Purchase Book is made for the amount for which the taxpayer receives the right to deduction (clause 13 of the Rules for maintaining the Purchase Book).

An equally important point concerns the registration of adjustment invoices. If there is a decrease in the value of the goods, then this document is registered in the Purchase Book by the supplier. If the cost increases, then the buyer is.

Rules for conducting Sales books are basically similar to the rules for maintaining a Purchase Book, so we will not dwell on them in detail.

However, please note: generated invoices (including electronic ones) are subject to registration in the Sales Book, regardless of the date of their receipt by customers.

Resolution No. 914 was not clearly stated procedure for making adjustments to the Purchase Book and the Sales Book in situations where invoices are corrected in the same tax period in which they are registered in the corresponding Book. Now additional sheets are issued only if it is necessary to make changes to the Book for past tax periods (clause 4 of the Rules for maintaining the Purchase Book and clause 3 of the Rules for maintaining the Sales Book, approved by Resolution No. 1137). Adjustments to the Book for the current period are made directly in it, and not on an additional sheet.

Registration of the Purchase Book and Sales Book. Compiled on paper, they are signed with the personal signature of the head of the organization (or a person authorized by him), laced together, and the pages numbered. In this case, the pages are sealed with the seal of the organization. The document must be completed after the tax period (each quarter), before the 20th day of the following month.

Additional sheets of Books compiled on paper are also signed by the manager and attached to the Book in which the corrected invoice was registered.

If the Books are kept in electronic form, then they and additional sheets to them must be signed with an electronic digital signature of the head of the organization (or individual entrepreneur, or authorized representative). This procedure has been established for transferring them to the tax authority in cases provided for by the Tax Code of the Russian Federation.

The Sales Book and the Purchase Book, compiled both on paper and in electronic form, as well as additional sheets to them should be store for at least 4 years from the date of last recording(clause 22 of the Rules for maintaining the Sales Book, clause 24 of the Rules for maintaining the Purchase Book). This procedure, unlike the previously valid one, complies with the requirements of subsection. 8 clause 1 art. 23 Tax Code of the Russian Federation. Let us recall that Resolution No. 914 contained a requirement to store these documents for a full 5 years from the date of the last entry (clauses 15, 27 of Resolution No. 914).

Retention period for invoices, journal and books

Previously, buyers kept a Journal of invoices received from sellers, in which they were stored, and sellers kept a Journal of invoices issued, where they kept their second copies. At the same time, the old Resolution No. 914 specified the storage period for the Purchase Book and Sales Book intended for registering invoices, which was 5 years from the date of the last entry (clauses 15, 27 of Resolution No. 914). Accordingly, the storage period for invoices should have been the same.

But this order did not meet the requirements of subsection. 8 clause 1 art. 23 of the Tax Code of the Russian Federation, which establishes the obligation of taxpayers to ensure the safety of accounting and tax accounting data and other documents necessary for the calculation and payment of taxes, including documents confirming the payment (withholding) of taxes for 4 years.

With the entry into force of Resolution No. 1137, this contradiction has been eliminated. The sales book (Purchase Book), compiled both on paper and in electronic form, as well as additional sheets to it, should be kept at least 4 years from the date of last entry(Clause 22 of the Rules for maintaining the Sales Book, Clause 24 of the Rules for maintaining the Purchase Book of Resolution No. 1137). Accordingly, and invoices registered in the Book are subject to storage for the same period.

Moreover, invoices, confirmations from the electronic document management operator, and notifications to buyers about receipt of an invoice must be stored in chronological order as they are issued/received for the corresponding tax period.

Please note: in Decree No. 1137, all storage periods are indicated only for the Journal of received and issued invoices, as well as the Purchase Book and the Sales Book - at least 4 years from the date of the last entry. On this basis, we conclude that invoices should have the same shelf life. Although Resolution No. 1137 does not directly speak about the proper storage period for invoices! But there is a direct indication of the rules for recording and storing (also for 4 years) documents that are not registered in the Log Book, such as a customs declaration, an application for the import of goods and for the payment of indirect taxes, etc.

Have the retention periods for invoices changed since October 1, 2017? How to organize the storage of electronic invoices? Is it necessary to keep copies? Where should documents be kept? Let's figure it out.

Storing Invoices: The Basics

Every organization and entrepreneur is required to keep accounting documents. This is required by Article 29 of the Law of December 6, 2011 No. 402-FZ. The director of the organization must ensure the storage of documents. And an individual entrepreneur is responsible for this independently (Article 7 of the Law of December 6, 2011 No. 402-FZ).

Invoices, incl. electronic, must be stored for at least four years after the end of the quarter in which the document was last used to calculate tax and prepare tax reporting (clause 8, clause 1, article 23 of the Tax Code of the Russian Federation, clause 1.13 of the Procedure for issuing and receiving invoices electronically form).

Changes from October 1, 2017

This document puts into effect:

• invoice form;
• sales book form;
• purchase book form;
• form of a journal for recording received and issued invoices.

However, in addition to this, amendments were also made to the rules that relate to the storage of invoices. Let's tell you more about them.

Storing invoices in chronological order

Storage periods for invoices

From October 1, 2017, you will still need to store invoices for 4 years. During this period, it is necessary to organize storage:

• to the principal (principal) - copies of invoices that were given to him by the intermediary. The intermediary receives them from sellers when purchasing goods (works, services) for the principal (principal);
• to the customer of construction work (investor) - copies of invoices that were handed over to him by the developer (customer performing the functions of a developer). He, in turn, receives them from sellers when purchasing goods (works, services) for the buyer (investor);
• to the customer of forwarding services - copies of invoices that were handed over to him by the forwarder. He receives these invoices from sellers when purchasing goods (works, services) for the customer.

It is required to store all types of invoices: primary, adjustment and corrected. Copies of paper invoices received from intermediaries must be certified by their signatures (principals, principals, developers or forwarders).

Clarification of deadlines affected not only invoices

Also, Government Decree No. 981 dated August 19, 2017 clarifies that from October 1, 2017, certain other “accounting” documents on various transactions must be stored for 4 years. We list the shelf life in the table.

Operation	What to store
Import from EAEU countries	Applications for the import of goods and the payment of indirect taxes, their certified copies, copies of bills of lading and other documents confirming the payment of VAT.
Import from other countries	Customs declarations, their certified copies and other documents on payment of VAT at customs.
Travel expenses for rental accommodation and travel	strict reporting forms (copies thereof) with the VAT amount highlighted as a separate line.
according to VAT, which is restored by the shareholder, participant or shareholder	Documents with which the parties formalize the transfer of property, intangible assets, property rights (clause 3 of Article 170 of the Tax Code of the Russian Federation) - in the form of notarized copies.
according to VAT, which is restored when the value decreases (subclause 4, clause 3, article 170 of the Tax Code of the Russian Federation	accounting certificate-calculation (Article 171.1 of the Tax Code of the Russian Federation.
– according to VAT, which is restored upon the purchase or construction of fixed assets	accounting certificate-calculation (Article 171.1 of the Tax Code of the Russian Federation).

Also, for 4 years it is necessary to store primary and other documents with summary (summary) data on transactions of each month or quarter, which are recorded in the sales book.

. The document contains information about the seller and buyer.

How many copies need to be issued? The delivery note must be written out in two copies:

• one copy must remain with the company supplying the goods, since this is the primary accounting document for writing off the goods;
• the second must be with the organization purchasing the products, and is the right to use inventory items.

The paper version requires 5 signatures:

1. three from the supplier side;
2. one on the recipient's side;
3. another one is placed by the person responsible for the cargo, in the line “The cargo was received by the consignee.”

You can find out how to correctly fill out a delivery note, as well as study the form and a sample of the TORG-12 form in.

Requirements for the electronic version

Generating an electronic version is similar to a paper version, the only difference is that the electronic TN is created in one copy. It consists of two files: the first file is compiled by the seller, the second - on the buyer’s side, when sending the document.

An electronic signature is used to sign the electronic version. There should be only two signatures on the invoice - one on each side.

Thus, the paper version of the TN does not require an electronic signature; it can be compiled and transmitted without the use of a computer or the Internet.

An electronic version of the TN can be drawn up in cases where both parties have access to the Internet and everyone has an electronic signature.

General rules

Read about why you need a bill of lading, whether it can replace a sales receipt, and from there you will learn about the difference between an invoice and a delivery note, as well as the nuances of using both documents.

Who should apply?

This document is prepared by the shipper. How to receive goods? The goods are received by an employee of the purchasing organization. He must put a stamp and signature on the TN, or provide a power of attorney and sign (read about who should sign the columns “received the cargo”, “received the cargo” and others).

But before putting his signature, the employee must check the inventory items for compliance with the data specified in the invoice, as well as the characteristics of quantity and quality.

If upon acceptance it is discovered that the characteristics of the goods do not correspond to the data in the document, then first of all this is documented - a report is drawn up. After the report is drawn up, a claim is drawn up and sent to the supplier along with a copy of the report.

This the procedure must be completed within the time period established by the contract(if there is no deadline, then just as quickly as possible).

The buyer may claim in a claim that:

• refuses the product and demands a refund (if payment has been made);
• demands to transfer the missing goods (in case of shortage);
• agrees to a smaller quantity of products and requires a refund of part of the money if payment has been made.

Accounting

The rules for recording this document are not established by law, therefore the organization has the right to approve the rules for transportation and storage of invoices independently.

In most cases, a commodity report is generated at the warehouse, which is a document on the basis of which the report reflects data on the sale of objects and their cost.

Invoices are attached to the report. They are arranged in chronological order. When accounting for objects, records are kept in a journal or computer database, reflecting changes in the condition of the products that are taken into account. These entries are called entries.

Postings for receiving goods:

• Dt 41 Kt 60 – receipt of products.
• Dt 19 Kt 60 – reflection of incoming VAT.
• Dt 68-VAT Kt 19 – VAT accepted for crediting.
• Dt 44-TZR Kt 60 – cost of services of third-party companies.
• Dt 60 Kt 51 – transfer of prepayment.
• Dt 41 Kt 42 is a reflection of the value of the trade margin.
• Dt 15 Kt 60 – a reflection of the actual cost of materials.

Postings for shipment of goods:

1. In case payment is made later.
   • Dt 90.02 Kt 43, 41 – shipment of finished delivered objects.
   • Dt 62.01 Kt 90.01 – reflection of revenue including VAT.
   • Dt 90.03 Kt 68.2 – the amount of VAT.
   • Dt 51 Kt 62.01 - reflection of the repayment of debt for shipment.
2. If prepayment has been made
   • Dt 51 Kt 62.02 – crediting of prepayment.
   • Dt 76.AV Kt 68.02 – VAT calculation.
   • Dt 90.2 Kt 43.41 – shipment of products.
   • Dt 62.01 Kt 90.1 – revenue including VAT.
   • Dt 62.02 Kt 62.01 – crediting the advance to the shipment account.
   • Dt 68.02 Kt 76.AV – the amount of VAT is credited from the prepayment that was made earlier.

Postings for sales of products (wholesale):

• Dt 51 Kt 62.02 – payment is credited.
• Dt 76.AV Kt 68.02 – preparation of an invoice for an advance payment.
• Dt 62.01 Kt 90.01.1 – accounting for revenue from the sale of products.
• Dt 90.03 Kt 68.02 – VAT calculation.
• Dt 90.02.1 Kt 41.01 – write-off of sold units.
• Dt 62.02 Kt 62.01 – crediting the advance.
• Dt 68.02 Kt 76.AV – deduction of advance VAT.

Postings for the supply of products:

• Dt 90.2 Kt 41 – reflection of disposal of goods.
• Dt 62.01 Kt 90.1 – reflection of revenue on the sale price of objects including VAT.
• Dt 90.3 Kt 68.2 – reflection of the amount of VAT.

Read about the important rules for filling out TORG-12 with and without VAT, and from there you will learn how to correctly fill out a delivery note for an individual entrepreneur.

What should I do if the buyer does not return the signed TN?

After the document is stamped and signed, the buyer must return the technical specification to the supplier. This is done in order to record receipt of the goods by the customer.

If the buyer does not return the invoice, the supplier has every right through the court to demand the execution of a product acceptance certificate from the recipient.

To do this, it is necessary to competently approach the evidence of the fact of delivery of the goods to the buyer. It is better to engage a lawyer to file a claim for return to court. To file a claim yourself, you need to adhere to the rules established by law.

The statement of claim is submitted exclusively in the form of a written document. The claim must indicate:

1. Name of the court where the application is being filed.
2. Full official name of the plaintiff.
3. Full official name of the defendant.
4. What are the violations of rights? Plaintiff's claims.
5. Cost of claim.
6. Circumstances on the basis of which claims are made.
7. Proof.
8. Documents attached to the application.
9. The date the document was compiled.

Storage period in the organization

Since the technical document is a primary accounting document, it must be stored for 5 years after the reporting year. Accordingly this the document must be stored in a safe environment, where it will be protected from changes:

• access should be allowed only to a certain circle of persons;
• proper environmental parameters must be created and fire protection conditions must be ensured.

Such requirements are imposed by Federal Law.

A document such as a delivery note is used to certify the fact of the transfer of ownership of a particular product from the seller to the buyer. In accordance with the importance of this document, it is subject to strict adherence to the structure during execution and proper storage after the transaction.

If you find an error, please highlight a piece of text and click Ctrl+Enter.

There are often debates on accounting forums about how to properly store invoices received from suppliers. Some taxpayers argue that these tax documents should be stored strictly in chronological order, separately from other “primary” documents. Others do not agree with them, believing that it is much more convenient to affix invoices with the original invoices (acts of work performed). Some people are of the opinion that invoices should be stored in the sequence in which they are reflected in the purchase book, while another option is for each counterparty separately. In general, opinions on this issue differ. In this article, we will consider the procedure for storing invoices provided for by regulatory documents and find out whether there is liability for deviation from these rules.

Analyzing the "standard"

The only document that establishes the procedure for storing invoices are the Rules for maintaining logs of received and issued invoices, purchase books and sales books for value added tax calculations, approved by Decree of the Government of the Russian Federation of December 2, 2000 N 914 (hereinafter referred to as the Rules ). These Rules determine the procedure for buyers and sellers of goods (work performed, services provided), property rights - VAT payers journals of received and issued invoices, purchase books and sales books when calculating VAT, as well as registration of additional sheets of the purchase book and additional sheets of the sales book.

In particular, clause 1, part 1 of the Rules establishes: buyers keep a log of what they receive from sellers original invoices in which they are stored, and sellers keep a log of invoices issued to buyers, in which their second copies are stored. This paragraph indicates that the received invoices (and the originals) are stored in the accounting journal.

There is no and cannot be any indication that another “primary document” is being filed along with them, since the purposes of compiling these documents are different. As is known, an invoice is a document that serves as the basis for the buyer to accept the goods (works, services) presented by the seller, property rights, and tax amounts for deduction in the manner prescribed by Chapter. 21 of the Tax Code of the Russian Federation (clause 1 of Article 169 of the Tax Code of the Russian Federation).

The consignment note is the basis for the acceptance of goods (work, services) for registration, as well as for their write-off in case of sale (Instructions for the use and completion of forms of primary accounting documentation for recording trade operations (general)<1>). The certificate of completed work confirms the costs of the trade organization for tax purposes. Conclusion: Invoices should be kept separately from other documents.

<1>Approved by Resolution of the State Statistics Committee of Russia dated December 25, 1998 N 132.

Further. Buyers keep records of invoices as they are received from sellers, and sellers keep records of invoices issued to buyers in chronological order (clause 2 of the Rules). And here everything is clear: invoices from suppliers must be stored in the sequence in which they are received (or in which they are reflected in the accounting journal).

Logs of received and issued invoices must be laced and their pages numbered(Clause 6 of the Rules). From this formulation it is not entirely clear what the accounting journal is: is it some kind of register in which “incoming” invoices are registered (listed) (and it is this that must be laced and numbered), or is it the invoices themselves received from suppliers. Please note that in the previously existing Procedure for maintaining journals of invoices for VAT calculations<2>this was discussed more specifically: invoices in accounting journals must be filed and numbered. According to the author, the essence has not changed with the change in wording. And invoices, in order to ensure their safety, are subject to strict accounting (that is, they must be numbered and laced).

<2>Approved by Decree of the Government of the Russian Federation of July 29, 1996 N 914. Lost force on January 1, 2001.

There are no other instructions on the procedure for storing invoices in the Rules, as well as in other regulatory documents. Unless their minimum shelf life is provided. Subclause 8 of clause 1 of Art. 23 of the Tax Code of the Russian Federation establishes a general requirement for the period during which the taxpayer is obliged to ensure the safety of tax accounting data and other documents necessary for the calculation and payment of taxes, and this period is four years. In addition, clause 368 of the List of standard management archival documents generated in the process of activities of state bodies, local governments and organizations, indicating storage periods<3>it is confirmed that the storage period for the invoice is four years. Note that a different period is established for storing the purchase book and sales book - five years (clauses 15, 27 of the Rules).

<3>Approved by Order of the Ministry of Culture of Russia dated August 25, 2010 N 558. The document begins to be valid on October 1, 2010.

Lots of options

As already noted, in practice, accountants do not always adhere to the Rules described above, arguing as follows.

1. It is more convenient when documents (invoice, delivery note) are stored together. Indeed, when a counterparty asks to send, for example, by fax copies of documents or the “primary” document was needed by the organization’s management for management purposes, it is easier and faster to find the necessary papers if they are located together. Nevertheless, this option for storing documents seems incorrect to the author of the article. There is a way out: an accountant can make photocopies of invoices, placing them together with delivery notes (Form N TORG-12) or acts of work performed in the appropriate journal order. And the original tax document, as expected, will be attached to the invoice journal. This option can be used by an organization whose document flow is insignificant. With a large number of “incoming” documents, of course, this is not an option.

Duplication of documents should be used if strict reporting forms appear in the accounting records. For example, SSB for travel expenses, as a rule, is supported by the advance report (thereby confirming the legitimacy of income tax expenses). In this case, a copy of it is attached to the folder with the invoices received. Let us note that it is not of fundamental importance where the original will be stored and where the copy of the BSO will be stored (paragraph 2 of clause 5 of the Rules). But it is appropriate to make a note on the photocopy of the form (the original train ticket is attached to the advance report N XX dated XX.XX.XXXX).

1. It is more convenient when primary documents are stored (placed) in sets for each counterparty. For example, accountants of some organizations keep “primary” records by counterparties in alphabetical order. This also has its advantages: it is easier to find documents and, if necessary, reconcile payments with suppliers.
2. It is more practical if invoices are stored in the order in which they appear in the purchase ledger. This is perhaps the most efficient way to store documents in terms of productivity. In this case, it is easier for both accounting workers and regulatory authorities to find the necessary document to verify the correctness of calculation of the tax base for VAT (validity of the tax deduction). This is especially useful when the VAT deduction period does not coincide with the date of receipt of the invoice from the supplier (for example, during export operations).

Combination of modes

Questions about the procedure for storing invoices often arise from sellers who combine two tax regimes (for example, a general taxation regime and a special regime in the form of UTII). In this case, according to the author, the accountant of a trade organization, in relation to invoices related to activities taxed under TSNO, should use the procedure described above, and in relation to “special regime” invoices, he can store them pinned to another “primary” . The fact is that the procedure specified in the Rules applies only to VAT payers. Since the organization transferred to pay UTII is not a VAT payer, therefore, it does not need to follow the Rules.

Do I need to staple invoices?

The answer to this question should be approached from a practical point of view. The regulatory document provides: journals for recording received and issued invoices must be bound and their pages numbered. And it is right. Still, the storage period for these tax documents is quite long, and during this period both accounting employees and managers of the trading enterprise may change. On the other hand, in the course of their work, an accountant is often faced with the need to copy this or that document (including at the request of the tax office), and when they are sewn into a thick folder, it is inconvenient to do this.

In addition, we draw the readers' attention to the following. When archiving documents, the person directly involved in it needs to be extremely careful in their actions so as not to damage the information contained in the invoice (for example, do not punch the data on the invoice number and date with a hole punch), since the absence of mandatory details on the invoice may serve as a basis for tax inspectors to refuse to accept tax amounts for deduction.

We create an accounting log

The regulatory documents do not indicate for what period of time a log of invoices should be generated. And if so, then, depending on the number of documents and the desire of the accountant, this can be a quarter, a month, a decade or another time interval (it is advisable to establish it with internal documents).

In addition, the magazine form is also not approved at the legislative level, so the trade organization should approve it independently. If accounting is maintained using a software product, then most likely the program will allow you to print some kind of register of all invoices received. For example, in the 1C program, when creating a purchase book, there is a checkbox “Recording log of received invoices”.

When it is formed, the contents of the purchase book are practically duplicated. When printing this register, you may have to correct it manually (for example, by saving it in Excel for this purpose). By the way, organizations that keep records manually, when developing a journal for recording received invoices, can take as its basis exactly that register, which includes the following columns: serial number, date and invoice number, name of the counterparty, cost of values ​​received with including VAT.

Separate units

For enterprises that have separate divisions, the storage procedure, as well as the method of transferring sections of the log of received and issued invoices, the purchase ledger and the sales ledger are not defined at the legislative level. Therefore, let us turn to the norms of tax legislation and explanations of specialists from various departments.

In accordance with Art. 143 of the Tax Code of the Russian Federation, organizations and individual entrepreneurs are recognized as VAT payers. Moreover, the obligation to pay tax in accordance with clause 2 of Art. 174 of the Tax Code of the Russian Federation must be executed by the taxpayer at the place of his registration with the tax authority. Organizations that have separate divisions pay tax centrally without distributing it among these structural units (Letter of the Ministry of Taxes of Russia dated November 4, 2002 N VG-6-03/1693@). Reporting is also submitted only at the location of the parent organization (clause 5 of Article 174 of the Tax Code of the Russian Federation).

Logs of received and issued invoices, purchase books and sales books are maintained by structural divisions in the form of sections of unified accounting journals, unified books of purchases and sales of the organization (Letter of the Ministry of Taxes and Taxes of Russia dated May 21, 2001 N VG-6-03/404).

During the reporting tax period, separate divisions submit the specified documents for the preparation of unified logs of received and issued invoices, books of purchases and sales of the taxpayer and for the preparation of VAT returns.

The procedure for issuing invoices, books of purchases and sales, as well as their transfer from a separate division to the parent organization must be reflected in the accounting policies of the organization for tax purposes.

Key moment. The procedure for transferring invoices, purchase books and sales books from a separate unit to the parent organization must be reflected in the organization’s accounting policies for tax purposes.

• the originals of issued and received invoices, the original section of the unified sales book and the original section of the unified purchase book are transferred. The deadline for the transfer of documents and the position of the person responsible for the transfer of data are approved;
• copies of issued and received invoices, copies of the section of the unified sales book and the section of the unified book of purchases are transferred (the originals are stored in a separate unit). The deadline for the transfer of documents and the position of the person responsible for the transfer of data are approved;
• data on issued and received invoices is transmitted in any other form that allows the parent organization to draw up unified journals of issued and received invoices, a unified sales book and a unified purchase book (for example, through electronic communication). The deadline for the transfer and the position of the person responsible for the transfer of data are approved.

Thus, the place of storage of original invoices can be determined by the company independently in accordance with the established procedure in the accounting policy.

Please note that, according to Art. 93 of the Tax Code of the Russian Federation, a tax official conducting a tax audit has the right to request from the person being inspected the documents necessary for the audit by delivering to that person a request for the presentation of documents. Documents that were requested during a tax audit are presented within 10 days from the date of delivery of the relevant request in the form of copies certified by the person being audited.

Therefore, an organization that has chosen the option of storing invoices at the location of its separate divisions located in another region should take into account that in this case it can spend considerable time fulfilling the tax authority’s requirement to submit these documents.

What about responsibility?

A gross violation by an organization of the rules for accounting for income and (or) expenses and (or) taxable items provides for the imposition of an administrative fine on violators under Art. 120 Tax Code of the Russian Federation. What do legislators mean by gross violation? In accordance with paragraph 3 of Art. 120 of the Tax Code of the Russian Federation, a gross violation of the rules for accounting for income and expenses and objects of taxation for the purposes of this article means the absence of primary documents, or the absence of invoices, or accounting or tax accounting registers, systematic (two or more times during the calendar year), untimely or incorrect reflection in accounting accounts, in tax registers and in reporting of business transactions, cash, tangible assets, intangible assets and financial investments of the taxpayer. Violations of the procedure for storing tax documents are not named in the text of this article, and therefore, the measure of responsibility is not defined. In addition, such actions of the taxpayer cannot be grounds for refusal to apply a tax deduction for VAT.

There are examples of court decisions confirming this conclusion (see, for example, Resolution of the Ninth Arbitration Court of Appeal dated September 24, 2008 N 09AP-11381/2008-AK<4>).

<4>By Resolution of the Federal Antimonopoly Service of the Moscow Region dated December 16, 2008 N KA-A40/11617-08, the Resolution of the Moscow Arbitration Court in this case was left unchanged.

In the appeal, the tax authority indicated that, in accordance with clause 6 of the Rules, the logs of received and issued invoices must be laced together and their pages numbered. During the tax control activities, it was established that the submitted logs of received and issued invoices were not laced and numbered, that is, they were compiled in violation of the order.

The court noted that this argument of the tax authority does not correspond to the actual circumstances, and also cannot be a basis for refusing the taxpayer to apply a tax deduction for VAT. The norms of tax legislation, in particular paragraph 2 of Art. 93 of the Tax Code of the Russian Federation, provides for the submission of documents to the tax authority in the form of certified copies. Taking into account the above, based on the submitted copies of the logs of received and issued invoices, the tax authority could not draw any conclusion about the incorrect execution of the originals of the named documents, which were drawn up by the applicant in full compliance with the requirements of the law. The organization submitted to the tax authority a complete package of documents that meet the requirements of Art. Art. 169 and 172 of the Tax Code of the Russian Federation, confirming the acquisition of goods (work, services), their payment (including VAT) and their acceptance for accounting. By virtue of Art. 172 of the Tax Code of the Russian Federation, even if an organization has not submitted to the tax authority or has not submitted in proper form journals of received and issued invoices, it cannot be deprived of the right to apply tax deductions.

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Let's summarize. All invoice storage options have their adherents and followers. As can be seen from the article, liability for taxpayers’ deviation from these rules is not provided for in the legislation of the Russian Federation. And if so, then the trade organization will decide on the method of storing tax document data independently. From practical experience, we note: usually there are no complaints from regulatory authorities regarding the storage of invoices. The main requirement of inspectors (tax inspectors, auditors) is the ability to quickly find a correctly executed tax document. That is, if a trade organization, for reasons of saving working time, decided to store invoices in a different way than described in the first part of this article, there is nothing wrong with that. But we still recommend that after the calendar year, the logs of received and issued invoices are brought into compliance with the Rules.

S.V.Manokhova

Magazine editor

"Trade:

Accounting

and taxation"