Order of the Government of the Russian Federation "About Forms and Rules of Filling (Maintaining) of the Documents Applied when Calculating for Tax..."

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

(as amended on 16-05-2025)

According to Article the Government of the Russian Federation decides 169 parts two of the Tax Code of the Russian Federation:

1. Approve:

form of the invoice applied when calculating for the value added tax, and the rule of its filling according to appendix No. 1;

form of the corrective invoice applied when calculating for the value added tax, and the rule of its filling according to appendix No. 2;

form of register of the received and exposed invoices applied when calculating for the value added tax, and the rule of its maintaining according to appendix No. 3;

form of the purchase ledger applied when calculating for the value added tax, and the rule of its maintaining according to appendix No. 4;

form of the sales ledger applied when calculating for the value added tax, and the rule of its maintaining according to appendix No. 5.

2. Determine that corrections in the invoices constituted before the date of entry into force of this resolution are brought by the seller according to the procedure, established for date of creation of such invoices.

3. To federal executive body, the representative for control and supervision in the field of taxes and fees to approve codes of transaction types on the value added tax, necessary for maintaining applied when calculating for the value added tax of the purchase ledger, additional leaf to it, sales ledgers, additional leaf to it, and also register of the received and exposed invoices.

4. Recognize invalid acts of the Government of the Russian Federation according to the list according to appendix No. 6.

Russian Prime Minister

V. Putin

Appendix №1

to the Order of the Government of the Russian Federation of December 26, 2011 No. 1137

Form of the invoice applied when calculating for the value added tax, and the rule of its filling

I. Form of the invoice applied when calculating for the value added tax

INVOICE NO.	______________ from "__" __________	(1)
CORRECTION NO.	______________ from "__" __________	(1a)
Seller _______________________________________________________		(2)
Address __________________________________________________________		(2a)
TIN/TRRC of the seller ______________________________________________		(2b)
Consignor and his address ______________________________________		(3)
Consignee and his address _______________________________________		(4)
To the payment and settlement document No. _______________ from ______________		(5)
Document on shipment: the name, No. _____________ from ______________		(5a)
Buyer ______________________________________________________		(6)
Address __________________________________________________________		(6a)
TIN/TRRC of the buyer ____________________________________________		(6b)
Currency: name, _______________________________________ code		(7)
Identifier of the public contract, agreement (agreement) (in the presence) _______________________________________________________		(8)

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

The cost of the goods which are subject to traceability without the value added tax, in rubles

code

symbol (national)

digital code

short name

code

symbol

10a

12a

In total for payment (9)

Head of the organization or other authorized person			Chief accountant or other authorized person
	(signature)	(surname, name, patronymic)		(signature)	(surname, name, patronymic)
Individual entrepreneur or other authorized person
	(signature)	(surname, name, patronymic)	(details of the certificate on state registration of the individual entrepreneur)

II. Rules of filling of the invoice applied when calculating for the value added tax

1. In lines are specified:

a) in line 1 - sequence number and date of creation of the invoice applied when calculating for the value added tax (daleeschet-invoice).

In case of creation by the consignor (principal) of the invoice exposed to the broker (agent) realizing goods (works, services), property rights on its own behalf, and also in case of creation in the specified case by the broker (agent) of the invoice exposed to the buyer specifies date of the statement of the invoice by the broker (agent). In case of creation of the invoice by the broker (agent) acquiring goods (works, services), property rights on its own behalf, invoice date, exposed by the seller to the broker (agent) is specified. Sequence numbers of such invoices are specified by each taxpayer according to their individual chronology of creation of invoices.

If the organization realizes goods (works, services), property rights through separate divisions, in case of creation of invoices by such separate divisions the sequence number of the invoice through the dividing sign "/" (dividing line) is supplemented with the digital index of separate division established by the organization in the order on accounting policy for the purposes of the taxation.

If sales of goods (works, services), property rights the participant of partnership or the trustee, the acting as the taxpayer of the value added tax performs, in case of creation by this participant of partnership or the trustee of invoices the sequence number of the invoice through the dividing sign "/" (dividing line) is supplemented with the approved participant of partnership or the trustee the digital index designating making of transaction according to the specific agreement of particular partnership or property trust management;

In case of realization by the broker (agent) to two and more buyers of goods (works, services), property rights on its own behalf in the invoice constituted by the consignor (principal) to the broker (agent), the consignor (principal) has the right to specify date of the statement of the invoices constituted by the broker (agent) to buyers for this date. The sequence number of such invoice is specified each taxpayer according to individual chronology of creation of invoices.

In case of acquisition by the broker (agent) at two and more sellers of goods (works, services), property rights on its own behalf in the invoice constituted by the broker (agent) to the consignor (principal), the broker (agent) has the right to specify date of the statement of the invoices constituted by sellers to the broker (agent) for this date. The sequence number of such invoice is specified each taxpayer according to individual chronology of creation of invoices;

In case of acquisition by the freight forwarder, builder or customer performing functions of the builder at one and more sellers of goods (works, services), property rights on its own behalf in the invoice constituted by the freight forwarder, the builder or the customer performing functions of the builder number and date of creation of the invoice according to its individual chronology of creation of invoices are specified;

b) in line 1a - sequence number of the correction made to the invoice and date of introduction of this correction. In case of creation of the invoice before entering of corrections into it in this line the taxpayer has the right to deliver crossed out section;

c) in line 2 - the full or abbreviated name of prodavtsayuridichesky person according to constituent documents, surname, name, middle name of the individual entrepreneur.

In case of creation of invoices by the tax agents provided by Items 2 and 3 of article 161 of the Tax Code of the Russian Federation the full or abbreviated name of the seller (according to the contract with the tax agent) is specified for whom the tax agent fulfills duty on the tax discharge.

In case of creation of the invoice by the broker (agent) acquiring goods (works, services), property rights on its own behalf, are specified the full or abbreviated name of the seller - the legal entity according to constituent documents, surname, name, middle name of the individual entrepreneur;

In case of creation of the invoice by the broker (agent) acquiring goods at two and more sellers (work, service), property rights on its own behalf, are specified full or abbreviated names of sellers - legal entities according to constituent documents, surnames, names, middle names of individual entrepreneurs (through sign ";" (semicolon);

In case of creation of the invoice by the freight forwarder, builder or customer performing functions of the builder, acquiring goods at one and more sellers (works, services), property rights on its own behalf, are specified the full or abbreviated name of the seller - the legal entity (the freight forwarder, the builder or the customer performing functions of the builder) according to constituent documents, surname, name, middle name of the individual entrepreneur (the freight forwarder, the builder or the customer performing functions of the builder);

d) in line 2a - the address (for legal entities) specified in the Unified State Register of Legal Entities within the location of the legal entity, the residence (for individual entrepreneurs) specified in the Unified State Register of Private Entrepreneurs.

In case of creation of invoices by tax agents, stipulated in Item 2 articles 161 of the Tax Code of the Russian Federation, the location of the seller (according to the contract with the tax agent) is specified for whom the tax agent fulfills duty on the tax discharge.

In case of creation of invoices by tax agents, stipulated in Item 3 articles 161 of the Tax Code of the Russian Federation, the address specified in the Unified State Register of Legal Entities within the location of the legal entity (according to the contract with the tax agent) is specified for whom the tax agent fulfills duty on the tax discharge.

In case of creation of the invoice by the broker (agent) acquiring goods (works, services), property rights on its own behalf, are specified the address of the seller specified in the Unified State Register of Legal Entities within the location of the legal entity, the residence of the individual entrepreneur specified in the Unified State Register of Private Entrepreneurs.

In case of creation of the invoice by the freight forwarder, builder or customer performing functions of the builder, acquiring goods at one and more sellers (works, services), property rights on its own behalf, are specified the address of the freight forwarder, builder or customer performing functions of the builder, specified in the Unified State Register of Legal Entities within the location of the legal entity, the residence of the individual entrepreneur (the freight forwarder, the builder or the customer performing functions of the builder) specified in the Unified State Register of Private Entrepreneurs;

e) in line 2b - identification taxpayer number and reason code of registration of the taxpayer seller.

In case of creation of the invoice by the tax agent, stipulated in Item 2 articles 161 of the Tax Code of the Russian Federation, in this line the taxpayer has the right to deliver crossed out section.

In case of creation of the invoice by the tax agent, stipulated in Item 3 articles 161 of the Tax Code of the Russian Federation, identification taxpayer number and reason code of registration of the seller (according to the contract with the tax agent) are specified for whom the tax agent fulfills duty on the tax discharge.

In case of creation of the invoice by the broker (agent) acquiring goods (works, services), property rights on its own behalf, are specified identification taxpayer number and reason code of registration of the taxpayer seller;

In case of creation of the invoice by the broker (agent) acquiring goods at two and more sellers (work, service), property rights on its own behalf, are specified identification taxpayer numbers and reason codes of registration of taxpayers sellers (through sign ";" (semicolon);

In case of creation of the invoice by the freight forwarder, builder or customer performing functions of the builder, acquiring goods at one and more sellers (works, services), property rights on its own behalf, are specified identification taxpayer number and reason code of registration of the taxpayer seller (the freight forwarder, the builder or the customer performing functions of the builder);

e) in line 3 - the full or abbreviated name of the consignor according to constituent documents. If the seller and the consignor are the same person, the record "it" is made. If the seller and the consignor are not the same person, the postal address of the consignor is specified. In case of creation of the invoice for the performed works (the rendered services), property rights as the seller, including the tax agents provided by Items 2 and 3 of article 161 of the Tax Code of the Russian Federation in this line the seller, including the tax agent having the right to deliver crossed out section;

In case of creation of the invoice by the broker (agent) acquiring goods at two and more sellers (work, service), property rights on its own behalf, are specified full or abbreviated names of consignors and their postal addresses (through sign ";" (semicolon);

g) in line 4 - the full or abbreviated name of the consignee according to constituent documents and its postal address. In case of creation of the invoice for the performed works (the rendered services), property rights as the seller, including the tax agents provided by Items 2 and 3 of article 161 of the Tax Code of the Russian Federation in this line the seller, including the tax agent having the right to deliver crossed out section;

h) in line 5 - details (number and date of creation) of the payment and settlement document or cash register receipt (when calculating by means of payment and settlement documents or cash register receipts to which the invoice is attached), in case of receipt of advance or other payments on account of the forthcoming deliveries of goods (performance of works, rendering services), transfers of property rights.

In case of creation of the invoice in case of receipt of payment, partial payment on account of the forthcoming deliveries of goods (performance of works, rendering services), transfers of property rights using cashless form of calculations in this line the taxpayer has the right to deliver crossed out section.

Paragraph 3 of ceased to be valid according to the Order of the Government of the Russian Federation of 16.08.2024 No. 1096

In case of creation of the invoice by the tax agent, stipulated in Item 3 articles 161 of the Tax Code of the Russian Federation, number and date of the payment and settlement document testimonial of payment of acquired services and (or) property are specified.

In case of creation of the invoice by the tax agent, stipulated in Item 2 articles 161 of the Tax Code of the Russian Federation acquiring goods (works, services) in the territory of the Russian Federation, number and date of the payment and settlement document testimonial of payment of acquired goods (works, services) are specified.

In case of creation of the invoice by the broker (agent) acquiring goods (works, services), property rights on its own behalf, are specified details (number and date of creation) of payment and settlement documents about money transfer by such broker (agent) to the seller and the consignor (principal) to the broker (agent);

In case of creation of the invoice by the broker (agent) acquiring goods at two and more sellers (work, service), property rights on its own behalf, are specified details (number and date of creation) of payment and settlement documents about money transfer by such broker (agent) to sellers and the consignor (principal) to the broker (agent) (through sign ";" (semicolon).

In case of creation by the consignor (principal) of the invoice exposed to the broker (agent) realizing to two and more buyers goods (works, services), property rights on its own behalf, are specified details (number and date of creation) of payment and settlement documents about money transfer by buyers to the broker (agent) and the broker (agent) to the consignor (principal) (through sign ";" (semicolon);

In case of creation of the invoice by the freight forwarder, builder or customer performing functions of the builder, acquiring goods at one and more sellers (works, services), property rights on its own behalf, are specified details (number and date of creation) of payment and settlement documents about money transfer by such freight forwarder, builder or customer performing functions of the builder, to sellers and the buyer (the client, the investor) - to the freight forwarder, the builder or the customer performing functions of the builder through sign ";" (semicolon);

з (1)) in line 5a - the name, number (in the presence) and document date about shipment of goods (about performance of works, about rendering services), about transfer of property rights based on which it is exposed the invoice. In case of drawing of the invoice based on several documents confirming delivery (shipment) of goods (performance of works, rendering services), transfer of property rights in this line names, numbers (in the presence) and dates of such documents through dividing sign are specified ";" (semicolon);

i) in line 6 - the full or abbreviated name of the buyer according to constituent documents. In case of creation by the consignor (principal) of the invoice exposed to the broker (agent) realizing goods (works, services), property rights on its own behalf, the full or abbreviated name of the buyer according to constituent documents is specified;

j) in line 6a - the address specified in the Unified State Register of Legal Entities within the location of the legal entity, the residence of the individual entrepreneur specified in the Unified State Register of Private Entrepreneurs.

In case of creation by the consignor (principal) of the invoice exposed to the broker (agent) realizing goods (works, services), property rights on its own behalf, are specified the address of the buyer specified in the Unified State Register of Legal Entities within the location of the legal entity, the residence of the individual entrepreneur specified in the Unified State Register of Private Entrepreneurs;

k) in line 6b - identification taxpayer number and reason code of registration of the taxpayer buyer. In case of creation by the consignor (principal) of the invoice exposed to the broker (agent) realizing goods (works, services), property rights on its own behalf, are specified identification taxpayer number and reason code of registration of the taxpayer buyer;

l) in line 7 - the name of currency which is single for all goods listed in the invoice (works, services), property rights and its digital code according to the All-Russian classification of currencies, including in case of cashless forms of calculations. In case of sales of goods (works, services), property rights under agreements which obligation about payment is provided in Russian rubles in the amount equivalent to certain amount in foreign currency or in conventional monetary units the name and currency code of the Russian Federation are specified;

m) in line 8 - the identifier of the public contract on delivery of goods (performance of works, rendering services), agreements (agreement) on provision from the federal budget to the legal entity of subsidies, budget investments, fees in the authorized capital (in the presence).

2. In graphs the following data are specified:

a) in column 1 - sequence number of record of the delivered (shipped) goods (the performed works, the rendered services), the transferred property rights;

and (1)) in the column 1a - names of the delivered (shipped) goods (the description of the performed works, the rendered services), the transferred property rights, and in case of receipt of payment, partial payment on account of the forthcoming deliveries of goods (performance of works, rendering services), transfers of property rights - names of the delivered goods (the description of works, services), the transferred property rights.

In case of creation by the consignor (principal) of the invoice exposed to the broker (agent) realizing to two and more buyers goods (works, services), property rights on its own behalf, are specified names of the delivered (shipped) goods (the description of the performed works, the rendered services), the transferred property rights specified in separate line items on each buyer, and in case of receipt of payment, partial payment on account of the forthcoming deliveries of goods (performance of works, rendering services), transfers of property rights - names of the delivered goods (the description of works, services), the transferred property rights on each buyer.

In case of creation of the invoice by the broker (agent) acquiring goods at two and more sellers (work, service), property rights on its own behalf, are specified names of the delivered (shipped) goods (the description of the performed works, the rendered services), the transferred property rights specified in separate line items on each seller, and in case of receipt of payment, partial payment on account of the forthcoming deliveries of goods (performance of works, rendering services), transfers of property rights - names of the delivered goods (the description of works, services), the transferred property rights on each seller.

In case of creation of the invoice by the freight forwarder acquiring goods at one and more sellers (work, service), property rights on its own behalf, are specified names of the delivered (shipped) goods (the description of the performed works, the rendered services), the transferred property rights specified in separate line items on each seller, and in case of receipt of payment, partial payment on account of the forthcoming deliveries of goods (performance of works, rendering services), transfers of property rights - names of the delivered goods (works, services), the transferred property rights on each seller.

In case of creation of the invoice by the builder or customer performing functions of the builder, acquiring at one seller and more goods (works, services), property rights on its own behalf, in separate line items are specified names of the performed installation and construction works, and also goods (works, services), property rights, from the invoices exposed by sellers to the builder or the customer performing functions of the builder;

and (2)) in the column 1b - goods type code according to the single Commodity nomenclature of foreign economic activity of the Eurasian Economic Union. Data are specified concerning the goods which are exported out of limits of the territory of the Russian Federation on the territory of state member of the Eurasian Economic Union;

b) in columns 2 and 2a - unit of measure (code and the symbol corresponding to it (national) according to Sections 1 and 2 of the All-Russian qualifier of units of measure) (in case of possibility of its specifying);

c) in column 3 - quantity (I will eat around) delivered (shipped) on invoice goods (the performed works, the rendered services), the transferred property rights proceeding from the accepted units of measure (in case of possibility of their specifying);

d) in column 4 - the price (rate) of goods (the performed work, the rendered service), the transferred property right for unit of measure (in case of possibility of its specifying) under the contract (contract) excluding tax for value added, and in case of use of the state regulated prices (rates) including the value added tax taking into account tax amount;

e) in column 5 - the cost of all quantity (amount) delivered (shipped) on invoice goods (the performed works, the rendered services), the transferred property rights without the value added tax. In the cases provided by Items 3, 4 both 5.1 Articles 154 and Items 1 - the 4 and 6 article 155 of the Tax Code of the Russian Federation, the tax base determined according to the procedure, established by Items 3, 4 both 5.1 Articles 154 and Items 1 - the 4 and 6 article 155 of the Tax Code of the Russian Federation is specified;

e) in column 6 - the excise amount on excise goods. In the absence of indicator the record "without excise" is made;

g) in column 7 - the tax rate. On the transactions specified in Item 5 of article 168 of the Tax Code of the Russian Federation record "excluding VAT" is made;

h) in column 8 - the tax amount on value added shown to the buyer of goods (the performed works, the rendered services), the transferred property rights in case of their realization, estimated proceeding from applicable tax rates, and in case of receipt of payment amount, partial payment on account of the forthcoming deliveries of goods (performance of works, rendering services), transfers of property rights - the tax amount estimated proceeding from the tax rate determined according to item 4 of article 164 of the Tax Code of the Russian Federation. In the cases provided by Items 3, 4 both 5.1 Articles 154 and Items 1 - the 4 and 6 article 155 of the Tax Code of the Russian Federation, the tax amount estimated proceeding from the tax rate determined according to item 4 of article 164 of the Tax Code of the Russian Federation in relation to the tax base specified in column 5 of the invoice is specified. On the transactions listed in Item 5 of article 168 of the Tax Code of the Russian Federation record "excluding VAT" is made;

i) in column 9 - the cost of all quantity delivered (shipped) on invoice goods (the performed works, the rendered services), the transferred property rights taking into account tax amount on value added, and in case of receipt of payment amount, partial payment on account of the forthcoming deliveries of goods (performance of works, rendering services), transfers of property rights - the received payment amount, partial payment;

j) in columns 10 and 10a - the country of goods' origin (digital code and the short name corresponding to it) according to the All-Russian qualifier of the countries of the world. These columns are filled in concerning goods which country of source is not the Russian Federation;

k) in column 11 - registration number of the declaration on goods or registration batch number of the goods which are subject to traceability.

Registration number of the declaration is specified goods in case of sales of goods, not subject to traceability, imported on the territory of the Russian Federation if their customs declaring is provided by the right of the Eurasian Economic Union, or registration number of the declaration is specified goods concerning the goods which are not subject to traceability, issued according to customs procedure of release for internal consumption in case of completion of action of customs procedure of free customs zone in the territory of the Special economic zone in the Kaliningrad region.

When making transactions with the goods which are subject to traceability registration batch number of the goods which are subject to traceability is specified;

l) in columns 12 and 12a - the quantitative unit of measure of goods used for the purpose of traceability implementation (code and the symbol corresponding to it) is determined according to the All-Russian Qualifier of Units of Measure (ARQUM). When filling these columns the goods which are subject to traceability, provided by the list approved according to the Law of the Russian Federation "About tax authorities of the Russian Federation" are specified. These columns are not filled in concerning the goods which are not subject to traceability;

m) in column 13 - goods quantity, the quantitative unit of measure of goods used for the purpose of the implementation of traceability provided by the list approved according to the Law of the Russian Federation "About tax authorities of the Russian Federation". Which is subject to traceability in this column is not filled in concerning the goods which are not subject to traceability;

o) in column 14 - the cost of the goods which are subject to traceability without the value added tax, in rubles. The specified column is filled in in case of sales of goods, subject to traceability, including as a part of set (set), and also in case of transfer of the goods which are subject to traceability as a part of the performed works.

2(1). In case of creation by the consignor (principal) of the invoice exposed to the broker (agent) realizing to two and more buyers goods (works, services), property rights on its own behalf, in columns 2 - 11 are specified in separate line items the relevant data from the invoices exposed by the broker (agent) to buyers on each buyer.

In case of creation by the consignor (principal) of the invoice exposed to the broker (agent) realizing to two and more buyers the goods which are subject to traceability, on its own behalf, in columns 2 - 14 the relevant data from the invoices exposed by the broker (agent) to buyers on each buyer are specified in separate line items.

In case of creation of the invoice by the broker (agent) acquiring goods at two and more sellers (work, service), property rights on its own behalf, in columns 2 - 11 are specified in separate line items the relevant data from the invoices exposed by sellers to the broker (agent) on each seller.

In case of creation of the invoice by the broker (agent) acquiring the goods which are subject to traceability, on its own behalf, in columns 2 at two and more sellers - 14 the relevant data from the invoices exposed by sellers to the broker (agent) on each seller are specified in separate line items.

In case of creation of the invoice by the freight forwarder acquiring goods at one and more sellers (work, service), property rights on its own behalf, in columns 2 - 11 are specified in separate line items the relevant data from the invoices exposed by sellers to the freight forwarder on each seller in the share shown to the buyer (client).

In case of creation of the invoice by the builder or customer performing functions of the builder, acquiring goods at one and more sellers (works, services), property rights on its own behalf, in columns 2 - 14 are specified in total separate line items data of the invoices on installation and construction works exposed by contract organizations, summary data of invoices on goods (works, services), property rights, summary data of invoices on the goods which are subject to traceability, goods (works, services) exposed by suppliers, property rights in the share shown to the buyer (investor).

In case of reflection in the summary invoice of these invoices on installation and construction works, and also summary these invoices on the goods which are not subject to traceability, works, services, property rights of column 12 - 14 are not filled in.

2(2). In case of creation of the invoice on paper on the goods which are not subject to traceability, works as a part of which transfer of the goods which are subject to traceability, services, property rights of column 12 is not provided - 14 are not created.

The goods which are subject to traceability, having the identical description of goods specified in the column 1a, the unit of measure specified in the column 2a "(national) symbol" the price (rate) for the goods unit of measure specified in the column 4, are reflected in one line of the invoice. To the specified line of the invoice sublines of columns 11 - 14 on each registration batch number of the goods which are subject to traceability, specified in column 11 of the invoice are filled.

2(3). In the absence of indicators in columns 1b, 2, 2a, 3 and 4 invoices the taxpayer has the right to deliver crossed out sections.

3. Cost indicators of the invoice (in columns 4 - 6, 8 and 9) are specified in rubles and kopeks (US dollars and cents, euro and Euro cents or in other currency).

4. In the invoice exposed in case of receipt of payment, partial payment on account of the forthcoming deliveries of goods (performance of works, rendering services), transfers of property rights, in lines 3, 4 and 5a, and columns 2 - 6 and 10 - 14 taxpayer have the right to deliver crossed out sections.

5. The line "Only for Payment" is filled for creation of the purchase ledger, the sales ledger, and in the cases provided by the appendices N 4 and 5 to the order of the Government of the Russian Federation of December 26, 2011 N 1137, - for creation of additional sheets to purchase ledgers and sales ledgers.

6. The first copy of the invoice constituted on paper is exposed to the buyer, the second copy remains at the seller.

7. When entering into the invoice of corrections after creation to it one or several corrective invoices in columns 3 - 6, 8 and 9 the corrected invoices are specified indicators without the changes specified in columns 3 - 6, 8 and 9 on line B (after change) and in columns 5, of 6, 8 and 9 in the lines In (increase), (reduction) of one or several corrective invoices, constituted to this invoice.

In the invoices constituted from the effective date orders 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" on paper or in electronic form corrections are made by the seller (including in the presence of the notifications constituted by buyers about refining of the invoice in electronic form) by creation of new copies of invoices according to this document.

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