LETTER OF THE MINISTRY OF TAXES AND TAX COLLECTION OF THE RUSSIAN FEDERATION

of May 21, 2001 No. VG-6-03/404

About application of invoices when calculating for the value added tax

The Ministry of Taxes and Tax Collection of the Russian Federation in connection with the arriving requests in 2001 reports about procedure for execution of invoices.

According to article 169 of the Tax Code of the Russian Federation (further the Code) the invoice is the document forming the basis for acceptance of the shown tax amounts on value added to deduction or compensation.

Resolutions of the Governments of the Russian Federation of 02.12.2000 No. 914 and of 15.03.2001 N 189 approve form of the invoice and Rule of maintaining registers of the received and exposed invoices, purchase ledgers and sales ledgers when calculating for the value added tax.

According to Item 2 of article 169 of the Code of the invoice, constituted and exposed with violation of the procedure established by Items 5 and 6 of this Article cannot be the basis for acceptance of the tax amounts shown to the buyer by the seller for value added to deduction or compensation.

Changes of external form of the invoice shall not break the sequences of arrangement and number of the indicators approved by the above-stated orders of the Government of the Russian Federation in standard form of schetafaktura.

At the same time in some cases some of lines and the graph of the invoice cannot be filled on absence reason of necessary information. In such cases in the blank lines and graphs crossed out sections are put.

So, for example, column 6 of the invoice is filled in only with payers of excises on these transactions, and in other cases it is not subject to filling. When rendering services when there are no concepts the consignor and the consignee, in the corresponding lines crossed out sections, etc. are put.

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