of April 2, 2021 No. 534
About modification of the Order of the Government of the Russian Federation of December 26, 2011 No. 1137 and recognition voided some provisions of the Order of the Government of the Russian Federation of August 19, 2017 No. 981
The government of the Russian Federation decides:
1. Approve the enclosed changes which are made to the order of the Government of the Russian Federation of December 26, 2011 No. 1137 "About forms and rules of filling (maintaining) of the documents applied when calculating for the value added tax" (The Russian Federation Code, 2012, No. 3, Art. 417; 2013, No. 22, Art. 2826; No. 44, Art. 5753; 2014, No. 32, Art. 4508; No. 50, Art. 7071; 2017, No. 23, Art. 3324; No. 35, Art. 5354; 2018, No. 7, Art. 1035; 2019, No. 4, Art. 336).
2. Recognize invalid the paragraph the thirteenth (regarding amendment as the subitem "е (2)" Item 7 of the Section II of appendix No. 5 to the order of the Government of the Russian Federation of December 26, 2011 No. 1137 "About forms and rules of filling (maintaining) of the documents applied when calculating for the value added tax") and the paragraph the sixteenth, the tables following later, the concerning form of the sales ledger applied when calculating for the value added tax and also the paragraph the eleventh (regarding amendment by the subitem "in (2)" Item 3 of the Section IV of appendix No. 5 to the specified resolution) and the paragraph the fourteenth, the tables following later, the concerning form of additional leaf of the sales ledger applied when calculating for the value added tax, the subitem "e" of Item of 1 changes which are made to acts of the Government of the Russian Federation approved by the order of the Government of the Russian Federation of August 19, 2017 No. 981 "About change and recognition voided some acts of the Government of the Russian Federation" (The Russian Federation Code, 2017, No. 35, the Art. 5354).
3. This resolution becomes effective since July 1, 2021, but not earlier than after one month from the date of its official publication and not earlier than the 1st of the next tax period on the value added tax.
Russian Prime Minister
M. Mishustin
Approved by the Order of the Government of the Russian Federation of April 2, 2021 No. 534
1. In appendix No. 1 to the specified resolution:
a) state the Section I in the following edition:
"I. Form of the invoice applied when calculating for the value added tax
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INVOICE NO. |
_____ from "__" __________ |
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(1) |
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CORRECTION NO. |
_____ from "__" __________ |
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(1a) |
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Seller _______________________________________________________ |
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(2) | |
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Address __________________________________________________________ |
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(2a) | |
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TIN/TRRC of the seller ______________________________________________ |
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(2b) | |
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Consignor and his address ______________________________________ |
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(3) | |
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Consignee and his address _______________________________________ |
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(4) | |
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To the payment and settlement document No. _______________ from ______________ |
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(5) | |
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The document on shipment No. of payment order ___________ No. __________ from ______________ |
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(5a) | |
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Buyer ______________________________________________________ |
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(6) | |
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Address __________________________________________________________ |
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(6a) | |
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TIN/TRRC of the buyer ____________________________________________ |
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(6b) | |
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Currency: name, _______________________________________ code |
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(7) | |
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Identifier of the public contract, agreement (agreement) (in the presence) _______________________________________________________ |
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(8) | |
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№. of payment order |
Description of goods (the description of the performed works, the rendered services), property right |
Goods type code |
Unit of measure |
Quantity (I will eat around) |
The price (rate) for unit of measure |
The cost of goods (works, services), property rights without tax - all |
Including excise amount |
Tax rate |
The tax amount shown to the buyer |
The cost of goods (works, services), property rights with tax - all |
Country of goods' origin |
Registration number of the declaration on goods or registration batch number of the goods which are subject to traceability |
The quantitative unit of measure of goods used for the purpose of traceability implementation |
Goods quantity, subject to traceability, in the quantitative unit of measure of goods used for the purpose of traceability implementation | |||
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code |
symbol (national) |
digital code |
short name |
code |
symbol | ||||||||||||
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1a |
1b |
2 |
2a |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
10a |
11 |
12 |
12a |
13 |
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In total for payment (9) |
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X |
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Head of the organization or other authorized person |
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Chief accountant or other authorized person |
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(signature) |
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(surname, name, patronymic) |
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(signature) |
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(surname, name, patronymic) |
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Individual entrepreneur or other authorized person |
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(signature) |
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(surname, name, patronymic) |
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(details of the certificate on state registration of the individual entrepreneur)"; |
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b) in the Section II:
in Item 1:
in subitems "b" and "d" the word is "put" shall be be replaced with words "the taxpayer has the right to deliver";
in paragraph one of the subitem "e" and paragraph one of the subitem "zh" "the seller, including the tax agent having the right to deliver" "is put" shall be replaced with words the word;
in the paragraph the second the subitem "z" the word is "put" shall be be replaced with words "the taxpayer has the right to deliver";
add with the subitem "з (1)" the following content:
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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