The journal of invoices issued in 1s 8. The journal of accounting of received and issued invoices
The intermediary must enter the invoice registration journal on his own, even if he does not have to transfer VAT. Consider which organizations are intermediaries:
- Commercial Resellers- These are organizations that fulfill orders from customers, but on their own behalf.
- Freight forwardersthat attract third parties to perform services and property developerswho themselves do not fulfill orders, but are attracted by other contractors, are also intermediaries.
It is possible to keep records of invoices from intermediary activities “manually”, but at the Federal Tax Service Inspectorate it is only necessary to submit them in electronic format. Counterparties for late submission of information from the invoice journal may be fined 10,000 rubles. according to Art. 126.1 p. 2 of the Tax Code.
What invoices should intermediaries register:
- Invoices that the intermediary issues for the sale of goods (services) on his own behalf, but which are the property of the customer;
- Invoices that the customer submits after the intermediary sells the goods (service);
- Invoices that the seller presents in the name of the intermediary when purchasing the goods (services) for the customer;
- Accounts - invoices that the intermediary presents to the customer for the purchased goods, services, work, property rights of the seller.
Invoices issued by intermediaries to customers for their remuneration do not need to be registered.
If an intermediary (freight forwarder, developer) buys the goods from several companies at once on the same day, then the data can be issued in a consolidated invoice, and developers can combine the data exposed by contractors in different periods.
The procedure for issuing invoices when working with an intermediary
If the intermediary (commission agent) sells the goods of the customer (client), then he himself must issue an invoice to the buyer. After which he must transfer it to the customer (client), who, on the basis of the issued (prepared) invoice, the intermediary (commission agent) will issue this invoice for shipment.
When the intermediary purchases (buys) goods for the Customer, then he must re-issue the received invoice from the seller to the customer.
Advance invoices should be issued in the same manner.
When selling the goods of the customer (client), if he uses the OCO, the intermediary (commission agent) is obliged to draw up an invoice, even if he does not pay VAT to the budget, and if the customer (client) uses the simplified tax system, then the intermediary should not issue an invoice for shipment.
How to fill out the Invoice Log Book in 1C 8.3
In the Journal of invoice accounting, select the reporting period, then click the Generate button:
In this log you can also select settings, use additional settings. For example, create a journal specifically for any counterparty or group of counterparties.
Through the additional button Still, you can change the form of the table, that is, adjust it “for yourself”, so that it is convenient to work in it:
A small instruction on the report is provided in the program. Via the same More button, select the Help section:
We open this section and get acquainted with the instructions for what the report Invoice Logbook is intended:
Here is the printed form of the magazine (form):
IFTS of the Russian Federation from 07/01/2016 approved new value added tax transaction codes. Order of the Federal Tax Service of Russia dated March 14, 2016. No. MMV-7-3 / 136. Thus, the following operations must be reflected in the journal:
Features of the program 1C 8.3 for checking invoices
In order to automatically reconcile invoices submitted by suppliers, in the Reports section, select the VAT reports section, then the section Verification of VAT accounting data:
We select the tab Requests to suppliers, request a reconciliation, get from it a register of issued invoices through the tab Answers of suppliers and conduct (automatically) reconciliation with it through the tab Reconciliation:
Before automatically reconciling with counterparties, a window with detailed reconciliation instructions appears automatically in 1C 8.3 program:
In this manual, immediately, without leaving the database 1C 8.3, you can study in detail the article "Reconciliation of invoices: a new level of automation."
Also, the program 1C 8.3 provides for verification of the dossier for the counterparty. When entering the Counterparties directory, select the Dossier button:
We select the counterparty (supplier) by TIN or name and click the button to form:
How to find and fix VAT errors in 1C, how to verify VAT with counterparties in 1C 8.3 see in our video:
Rate this article:
The log book of issued / received invoices is not generated. Documents receipt of goods made! sales of goods - made! s / f made to them! Sales and purchase books are being formed! entries in the register register of the register of received and issued s / f are present! According to the code, the report takes data from this particular register, but in fact the report seems to be empty. Who faced ver. Enterprise Accounting, Revision 3.0 (3.0.38.51)
1 — 06.03.15 — 10:29
() drive buhas yours
since 2015, only agents should be included in the journal
2 — 08.03.15 — 11:14
there it is! and I haven’t reached the accountants yet, maybe they would have answered that right away. Much obliged!
3 — 08.03.15 — 11:56
4 — 08.03.15 — 12:10
From January 1, 2015, the obligation to keep a register of invoices will remain only for those who conduct intermediary activities (sub. “B”, paragraph 3 of article 1 of Law No. 238? FZ)
5 — 08.03.15 — 12:30
() mit gro? em Vergn? gen
.
VAT taxpayers should not keep invoice ledgers
Starting January 1, 2015, the obligation to keep a register of received and issued invoices is excluded for VAT taxpayers (paragraphs “a”, paragraph 4 of Article 1 of Law No. 81-FZ).
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This document is issued by the seller after the buyer actually receives any goods or services from him. In the Russian Federation, an invoice is only needed for, it is issued by those sellers who are required to pay it.
Based on the received invoices, the VAT taxpayer generates the “Purchase Book”, and on the issued ones - the “Sales Book”.
In 1C 8.3 Accounting 3.0, there are received and issued invoices. They are corrective, in advance and in advance of the principal. Issued invoices are also available for sale by a tax agent. Received, in turn, in addition to those listed above, can be received.
All these documents are most often created from sales and receipt documents. In this article we will look at how to make all possible invoices in 1C 8.3 Accounting.
Creating an implementation document
As an example, open any implementation document from the demo database. At the very bottom of the form you will see the button “Write invoice”.
After clicking on this button, the program will automatically create a fully filled-in document “Invoice”. You can open it by clicking on the hyperlink that appears on the button.
You can print the invoice directly from the sales document using the "Print" button.
In the resulting invoice, you can specify the delivery method: on paper or in electronic form. The second method is usually applicable in cases where your organization and counterparty are connected to an electronic document management system. In this situation, sending and receiving documents can be carried out directly in 1C.
How to create a new sales document and invoice for it, see the video:
On advance
Before you begin, you need to make some presets.
Go to setting up taxes and reports. In the “VAT” section, we will need to change the “Procedure for registering advance invoices”.
As part of our example, we will choose the item “Do not register invoices for advances credited to the end of the tax period” from the drop-down list.
In such a situation, invoices will only be issued at the end of the reporting period. Setting this setting will allow us to significantly reduce the number of documents because only advances will be taken into account for which goods were not shipped or services were rendered at the end of the quarter.
In addition to setting this setting as a whole for the organization, you can specify it for a specific contract with the counterparty. To do this, open the card of the relevant contract and go to the "VAT" section. This is where a similar setting is located.
The process of invoicing advance payments is carried out using the VAT Assistant. It is located in the "Operations" menu.
In this processing, there is a scheduled operation for registering advance invoices. The line below can be used to register tax agent invoices. This functionality is available only under contracts with the corresponding feature.
Video on the formation of advance invoices:
Invoices Received
On admission
Consider the reflection of the received invoices from the document “Receipts (acts, invoices)”. It’s still easier than creating issued sales invoices.
At the bottom of the form you just need to enter the number and date of the received document. After that click "Register".
After clicking on this button, the program will automatically create a fully filled invoice and substitute a link to it in the receipt document.
On advance
This type of invoice can be used to create documents upon receipt of a cash register, both to the bank account of the company and to the cashier. In this case, we create based on cash receipts.
Invoice invoices for the advance of the principal are created for those contracts that have this attribute.
Adjustment invoices
These types of invoices can be both for receipt and for sale. They are taken into account respectively.
We will not consider an example of creating both types of invoices, since the actions in both cases are almost identical.
We will open any implementation document from the demo base and create a document “Implementation adjustment” based on it.
Let's say we agreed with the buyer that he would buy more anniversary cookies and classic minicroissants. For this we will give him a discount on a Tyrolean pie with blueberries.
In the just created implementation adjustment document, each position has two lines: with values \u200b\u200bbefore the change and after. After we have made all the necessary changes, click on the button “Write out an adjustment invoice”, which is located in the usual place for us at the bottom of the form.
An invoice will be created and filled out automatically and will be available via the appropriate hyperlink.
Video on creating an adjustment invoice from a seller:
Verification of documents
In order to analyze and find documents for which there are no invoices, the program can use special processing called “Express check”. It is located with the Reports menu.
The figure below shows an example of displaying errors on the problem of interest to us, as well as the recommendations proposed by the program.
Invoice journal
The movement of the document "Invoice"
If you open the postings of any invoices, you can see that no entries are created for the accounting registers. The document is reflected in the register of information "Journal of accounting of invoices."
Journal of received and issued invoices
This report is located in the "Reports" menu.
In the header, indicate the period (usually a quarter) and organization. In the event that the program has detected any errors, an appropriate message will be displayed.
Why is invoice accounting necessary? How to keep it? What documents should be used for this? Why do we need a log book of received and submitted invoices? We will answer these and many other questions in today's article.
What is an invoice: issued, received?
An invoice is a document drawn up according to a strictly established model, as a result of the implementation of inventory items. Such a document serves as the basis for deduction from value added tax. It can be either received from the counterparty - such a document allows the organization to accept the deduction of the VAT amount, and issued - which allows you to take advantage of the deduction to the counterparty of the organization providing it.
Why take into account issued and received invoices?
Received and issued invoices allow both the organization and its counterparty to reduce the tax base for calculating VAT. However, in order to be entitled to use such a deduction, it is necessary to take into account the documents submitted and received, which are its basis. At any time, the tax authority may have doubts about the legality of such a deduction and it may put forward a demand for supporting documents. Also, tax information can request information from invoices in cases where any counterparty of this organization is checked.
Important! If invoices are not taken into account and not stored, then as a result of a check by the Federal Tax Service of Russia, the inspecting inspector may consider the tax deduction illegal. As a result, the VAT will be recalculated again, and the organization will be obliged to pay not only the difference in the already paid and accrued VAT, but also the fine assigned for a gross violation, as well as the amount of the penalty calculated for the entire period of non-payment.
Speaking of document storage: the storage period for invoices cannot be less than five years.
Who is responsible for maintaining invoice accounts?
Keeping records of invoices, both issued and received, is part of the responsibilities of accountants. As a rule, the organization of accounting is assigned to the chief accountant, who distributes duties among subordinates. Often, accounting of invoices is entrusted to the accountant responsible for the acquisition and sale of inventory, much less often accountants of another profile, or even the chief accountant himself, are involved in this.
What document to issue invoice accounting?
Keeping records of these documents implies maintaining a specialized journal for recording invoices. It is a tax register and is required to be submitted quarterly to the tax authorities of the Russian Federation. Based on it, the tax reconciliation of your statements with your actual accounting.
Important! However, not all organizations are required to account for invoices. Companies using the simplified tax system may not expose these documents to each other. In this case, an appropriate agreement is concluded, which stipulates the conditions for non-presentation of invoices.
What is the procedure for registering the book of issued and received invoices?
As mentioned earlier, the register of invoices received and issued must be completed quarterly. It consists of two large sections. The first section is issued invoices. It contains information on the issued documents indicating the operation code, document number, its date, etc. In the second section - Received invoice invoices - enter information about invoices in the order they are received.
This document may be in paper or electronic form, but the tax only requires the provision of its electronic version.
Where can I download the form and sample invoice book?
The invoice journal form is available for download on virtually any accounting information resource. You can also download it.
Each company must keep a register of invoices that have been received and issued for a specific tax period. It can be either electronic or classic paper with firmware and page numbering, as well as enterprise print.
The basis of this document is made up of two tables: one of them takes into account the issued invoices, and the second - received invoices, all of which are subject to mandatory registration with strict observance of the chronological order.
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The rules prescribe the storage of the magazine by the enterprise for a four-year period, together with all primary documents that serve as confirmation of the deduction of VAT.
Key Points
Who is required to register
The question of who is handing over the accounting journal was regulated by changes in legislation that entered into force at the beginning of 2019.
If earlier filling was the responsibility of each enterprise, regardless of its type of activity, provided that it works with invoices, now only this should be done:
- intermediaries acting on their own behalf, but in the interests of the customer with whom an appropriate contract has been concluded;
- leading activities related to transportation services;
- those who act as developers in their own land.
Registration should be carried out by individual entrepreneurs and legal entities. persons, regardless of which tax system they use.
Cancellation and changes to the rules
In April 2019, changes in the legislation governing tax and accounting took place to make the accounting process simpler.
The main innovations are as follows:
- keeping invoice ledgers is optional for VAT taxpayers;
- the invoice form may not be signed by the entrepreneurs themselves, but by persons authorized to do so;
- vAT on the sale of real estate is calculated at the time when the property is directly transferred to the new owner;
- amendments were made to the rules regarding sum and exchange rate differences, which are combined by the general term "exchange rate differences";
- the obligation of one-time accounting of expenses on inventory and work clothes was canceled;
- a procedure has been established by which property received or transferred free of charge is taken into account in value (its market value may be written off as an expense);
- excluded from tax accounting;
- the question of including the loss from the assignment of the right to claim the debt in the category of expenses has been clarified (in 2019, the negative difference between the income received from the sale of the right to claim the debt and the price of the goods / service are taken into account in the expenses on the date the purchase was made).
Shopping and sales books
Since August 2019, new forms of both the accounting journal and the books of acquisitions and sales are to be applied.
The following changes have occurred in the shopping book:
2nd column | She appeared under the name "Operation Type Code". |
3rd column | Concerning the number and date of the seller’s invoice, the number of the customs declaration is now entered or the number with the date of the declaration regarding the import of goods and the payment of indirect taxes, depending on the country from which the goods are imported. |
7th graph | It involves the introduction of details of documents that serve as confirmation of the actual payment of VAT. |
11th and 12th graphs | It refers to the information and activities of intermediaries. |
14th graph | Designed for the name and code of the currency, the filling of which is required only in cases where the purchase of goods occurs in foreign currency. In all other situations, it is not filled, that is, it remains empty. |
The sales book has not been without changes. In particular, it is no longer necessary to enter into it the corrective invoices, which are compiled by the seller, if there is an increase in the value of the shipped products within the tax period when the actual shipment took place.
In addition, the following columns were added to the form:
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Requirements for filling out the invoice journal
The basic requirements to be followed when filling out the invoice journal are few. One of the main requirements concerns the mandatory presence of pagination of the document. In addition, it must certainly be stitched.
In the case of using computer programs, for example, 1C 8.3, for keeping a journal, the registers must certainly be displayed on paper with numbering and firmware.
A company that maintains an accounting journal has the right to determine for what period its formation will take place. Ignorance of this document does not provide for any other liability, except for a 50-ruble fine in accordance with article 126 of the Tax Code.
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If the intermediary acts at the same time both as a commission agent (agent) and a supplier, then the buyer is billed for the full amount of goods. Moreover, in the role of a seller, the intermediary indicates himself directly, despite the fact that there is also a principal's goods there.
The invoice goes through the registration process in the sales book, as well as the intermediary’s magazine and the customer’s purchase book. After that, the account data is sent to the principal so that he can re-arrange the document already as an intermediary.
This re-issued invoice only reflects the goods whose owner is the principal. Registration is required in the principal’s sales book and reseller’s magazine.
For the principal (principal)
When purchasing goods by an intermediary personally for the principal, invoicing by the supplier is carried out in the name of the intermediary. Registration must be made in the mediation journal, in its acquisitions book and the vendor’s sales book.
Summary Variations
It is allowed to place an intermediary in the name of the principal of the consolidated invoice with the inclusion of goods purchased from various suppliers. In the same way, a principal may issue a consolidated invoice including goods sold to several customers.
In the case of the sale of goods belonging to the principal to a plurality of customers, separate accounts are issued in the name of each of them, which are entered in the corresponding purchase books.
After this, the principal receives data from the intermediary regarding all sales made, and the principal, in turn, issues a general invoice for the volume of goods sold. This general account is registered in the intermediary’s magazine and the principal’s sales book.
When a mediator purchases goods to a principal, they are given invoices from suppliers. These issued documents are subject to registration in the magazine and sales books of suppliers. After that, the general invoice for the goods purchased from all sellers is issued to the principal from the intermediary. Registration of this aggregate account is carried out in the intermediary's journal and the principal's acquisitions book.
There are times when an intermediary in one day receives prepayment from a number of buyers for the future delivery of goods that belong to the principal. In this case, the responsibility of the intermediary is to issue separate invoices for advance payments to each of the clients. Account data must be registered in the journal and purchase books of these customers.
In the future, the principal receives a message from the intermediary regarding all advances, and the principal issues a general invoice for advances, recorded in the intermediary’s journal and the principal’s sales book.
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Other situations and solutions
Nuances for commission agents
If the commission agents carry out the purchase of any goods on their behalf for the committees, then the conclusion of the agreement occurs between the commission agents and sellers. When providing an invoice for the purchase of products on its own behalf on the basis of invoices from sellers, a sample of the form of a commission agent should be stored in a journal.
Important points to be considered by the broker:
- for remuneration received by him, forms should be provided to the committees (both on the remuneration and on the goods);
- accounts accepted from sellers are not subject to registration in the book of acquisitions;
- an invoice issued by the commission agent in the name of the committees is reflected solely in relation to the amounts used as compensation for it;
- accounts must be registered, drawn up by the committees according to the information received from the commissioners.
Mediation
Among the intermediary's main responsibilities is the execution of operations on their own behalf for money provided by guarantors, as well as the implementation of actions not only for the money of guarantors, but also on their behalf. The second option involves issuing an invoice either on behalf of the guarantors to the client, or on behalf of the supplier to the guarantors.
The implementation of such operations requires a guarantee or agency agreement. However, there is no need to comply with the rules regarding the preparation of invoices and their storage.
Operations can be carried out on behalf of intermediaries if orders are executed in accordance with commission agreements, agency contracts, which provide for agents to perform actions on their own.
Simplified scheme
Enterprises operating on the simplified tax system, in some cases, must issue invoices and, as a result, fill out the register.
According to the decree of July 2019, this is required when the products are purchased from a foreign company located abroad but selling products in the Russian Federation, and also when property is included in state and municipal funds.
Over the course of a 5-day period, the company operating under the “simplified system” issues an invoice to itself and makes its registration in the journal.
Correction of documents after delivery
The current legislation does not prescribe the obligation to submit a revised accounting journal if it was submitted to the Federal Tax Service, after which it revealed flaws. Nevertheless, it’s more advisable to correct the errors and send the edited version to the IFTS.
To make changes to the document, you must first cancel the incorrect account. This is done by reflecting the commodity price and tax amount with a minus sign and registering the correct version of the invoice with a plus sign.
Suppose, an intermediary was purchased for a customer for a product, and it was subsequently discovered in his accounting department that the accounting book for the second quarter contains incorrect details of the invoice received from the seller. The magazine itself has already been sent to the tax office.
In this case, the accountant in the 1st part of the journal invalidates the entry, and the total indicators are indicated with a minus sign. The next line is filled in the same way as canceled and the 12th column is corrected, in which the correct account number is indicated. Cost indicators are accompanied by a minus sign.
In the second part of the journal, the wrong entry is also canceled, but the 4th column is already corrected, in which the account number is corrected. At the same time, cost indicators are indicated with a plus sign, which serves as confirmation of their reliability.
Attention!
- Due to frequent changes in the legislation, information sometimes becomes outdated faster than we manage to update it on the site.
- All cases are very individual and depend on many factors. Basic information does not guarantee a solution to your problems.