LETTER OF THE FEDERAL TAX SERVICE

of August 12, 2009 NShS-22-3/634 @

About procedure for creation of invoices by tax agents

Due to the enforcement of the order of the Government of the Russian Federation of 26.05.2009 N 451 "Of December 2, 2000 N 914" the Federal Tax Service reports the following about modification of the order of the Government of the Russian Federation.

According to Item 3 of article 168 of the Tax Code of the Russian Federation (further - the Code) in case of sales of goods (works, services), transfer of property rights, and also in case of receipt of payment amounts, partial payment on account of the forthcoming deliveries of goods (performance of works, rendering services), transfers of property rights are exposed the corresponding invoices no later than five calendar days, considering from the date of shipment of goods (performance of works, rendering services), from the date of transfer of property rights or from the date of receipt of payment amounts, partial payment on account of the forthcoming deliveries of goods (performance of works, rendering services), transfers of property rights. In case of calculation of tax amount according to Items 1 - 3 articles 161 of the Code the tax agents specified in Items 2 and 3 of article 161 of the Code are constituted invoices according to the procedure, established by Items 5 and 6 of article 169 of the Code.

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