ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of November 29, 2014 No. 1279

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

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; 2014, No. 32, Art. 4508).

2. This resolution becomes effective since January 1, 2015.

Approved by the Order of the Government of the Russian Federation of November 29, 2014 No. 1279

Changes which are made to the Order of the Government of the Russian Federation of December 26, 2011 No. 1137

In the Section II of appendix No. 1 to the specified resolution:

a) in Item 1:

add the subitem "a" with paragraphs of the following content:

"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;";

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