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 government of the Russian Federation decides:

1. Approve the enclosed changes which are made to acts of the Government of the Russian Federation.

2. Recognize invalid the subitem "b", paragraphs two and third the subitem "v" of Item of 1 changes which are made to the order of the Government of the Russian Federation of December 26, 2011 No. 1137, approved by the order of the Government of the Russian Federation of May 28, 2013 No. 446 "About modification of the order of the Government of the Russian Federation of December 26, 2011 No. 1137" (The Russian Federation Code, 2013, No. 22, the Art. 2826).

3. This resolution becomes effective 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.

Approved by the Order of the Government of the Russian Federation of August 19, 2017 No. 981

Changes which are made to acts of the Government of the Russian Federation

1. In 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):

a) state Item 3 in the following edition:

"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.";

b) in appendix No. 1 to the specified resolution:

state the Section I in the following edition:

 

           "I. Form of the invoice applied when calculating

                     on the value added tax

 

            The 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)

Buyer ____________________________________________________________ (6)

Address ________________________________________________________________ (6a)

TIN/TRRC of the buyer ___________________________________________________ (6b)

Currency: name, _____________________________________________ code (7)

The identifier  of the public  contract, agreement (agreement) (in case of

availability) __________________________ (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 customs declaration

code

symbol (national)

digital code

short name

1

1a

2

2a

3

4

5

6

7

8

9

10

10a

11

Only for payment

X

 

Head                           Chief accountant

organizations either other                   or other

authorized person of _________ ________ authorized person of _________ ________

                                   (signature) (first name, middle initial, last name)                                       (signature) (first name, middle initial, last name)

 

Individual

entrepreneur or

other authorized

               person _________ ________________________________________________

                       (signature) (first name, middle initial, last name)      (certificate details

                                                       about state registration

                                                   individual entrepreneur)";

 

in the Section II:

in Item 1:

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

"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;";

add the subitem "v" with the paragraph of the following content:

"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);";

state the subitem "g" in the following edition:

"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;";

add the subitem "d" with the paragraph of the following content:

"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);";

add the subitem "z" with the paragraph of the following content:

"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);";

state the subitem "k" in the following edition:

"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;";

in Item 2:

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

"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, property rights) on each seller.

In case of creation of the invoice by the builder or customer performing functions of the builder, acquiring goods at one and more sellers (work, service), 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;";

add with the subitem "and (1)" the following content:

"and (1)) in the column 1a - 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. In the absence of data the crossed out section is put;";

state the subitem "l" in the following edition:

"k) in column 11 - registration number of the customs declaration. This column is filled in concerning goods which country of source is not the Russian Federation, or concerning the goods 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.";

Item 2 (to add 1) with the text of the following content:

"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 - 11 are specified in total separate line items data of the invoices on installation and construction works exposed by contract organizations and summary data of the invoices on goods (works, services), property rights exposed by suppliers of goods (works, services), property rights in the share shown to the buyer (investor).";

the fifth Item 7 to state the paragraph in the following edition:

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