The Ministry of Finance clarified how to fill out invoices when selling goods through separate divisions. If the checkpoint is incorrectly indicated on the invoice In the invoice of the checkpoint of the buyer or consignee

Indicating in the invoice, instead of the checkpoint, a separate division of the checkpoint of the parent organization may lead to a refusal to deduct VAT.

In the case of the acquisition of goods or services by a separate division of a Russian organization, line 6b of the invoice “TIN/KPP of the buyer” must indicate the KPP of the separate division, and the TIN is assigned to the organization as a whole; the separate division does not have its own TIN.

In lines 6 “Buyer”, 6a “Address” and TIN of the buyer indicate the data of the head office of the organization. Line 4 “Consignee and his address” must indicate information about the separate division of the consignee.

The rationale for this position is given below in the materials of the Glavbukh System

1. Situation:Whose name must be indicated in line 6 “Buyer” and in line 6b “TIN/KPP of the buyer” of the invoice - a separate division or head office of the organization. The customer of the services is a separate division of the organization

The answer to this question depends on which division of which organization – Russian or foreign – purchases the services.

If services are purchased by a separate division of a Russian organization, then the invoice should be formatted as follows. As a buyer, line 6 “Buyer” of the invoice must include the name of the organization’s head office*. After all, branches are not independent taxpayers. This means that the buyer is the organization.

In line 6b “TIN/KPP of the buyer” there must be a KPP of a separate division*. All this follows from the provisions of the articles and the Tax Code of the Russian Federation, subparagraphs “i”, “l” of paragraph 1 of Appendix 1 to and is confirmed by letter of the Ministry of Finance of Russia dated April 13, 2012 No. 03-07-09/35.

Separate divisions (branches, representative offices) of foreign organizations registered in Russia for tax purposes are recognized as independent taxpayers. This follows from the provisions of Article 143, paragraph 7 of Article 174 of the Tax Code of the Russian Federation. Therefore, if services are purchased by such a division, it is its details that must be indicated in lines 6 and 6b of the invoice.

Olga Tsibizova,

2. Situation:How to indicate information about the buyer and consignee on the invoice if the products are shipped to the location of a separate division of the purchasing organization

If you ship products to a separate division, still issue an invoice in the name of the purchasing organization itself. However, in line 4 “Consignee and his address” and the buyer’s checkpoint, indicate the details of the separate division*.

This follows directly from the rules. Thus, in lines 6 “Buyer”, 6a “Address” and TIN of the buyer indicate the information of the purchasing organization. A separate division of Russian companies is not a separate organization. Therefore, fill out this information based on the constituent documents of the purchasing organization.

But for line 4 “Consignee and his address” and the buyer’s checkpoint, it is possible to indicate information about a separate consignee unit.

All these rules are spelled out in subparagraph “g” of paragraph 1 of Appendix 1 to Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137, and this is also indicated in the letter of the Ministry of Finance of Russia dated May 15, 2012 No. 03-07-09/55.

Olga Tsibizova,

Head of Indirect Taxes Department

tax and customs tariff policy of the Ministry of Finance of Russia

3.Article: The Ministry of Finance clarified which errors in invoices will not lead to refusal to deduct VAT, and which ones may lead to

Errors in invoices, in the presence of which the Russian Ministry of Finance does not allow VAT to be deducted

When purchasing goods by a separate division, it is not its checkpoint that is indicated, but the checkpoint of the parent company

Separate divisions of organizations are not VAT payers (clause 1 of Article 143 of the Tax Code of the Russian Federation). This means that even if the buyer of goods, works, services or property rights is a separate division, the parent company must be indicated as the buyer in invoices*. Such clarifications were repeatedly given by the Russian Ministry of Finance (letters dated 05.15.12 No. 03-07-09/55 and dated 08.09.04 No. 03-04-11/127).

At the same time, if goods are purchased by a separate division, the invoice must reflect its checkpoint, and not the checkpoint of the parent organization. This was recently confirmed by the Russian Ministry of Finance *(letters

Registration reason code (RPC) is a code that complements the TIN and contains information about the basis for registration with the tax authority.

How to decipher a checkpoint?

The checkpoint is a sequence of 9 Arabic numerals.

The first two characters correspond to the code of the subject of the Russian Federation. For interregional inspectorates for the largest taxpayers, the first two digits in the checkpoint are 99.
The third and fourth characters show the number of the tax office that registered the organization or separate division at the place of its registration, location of real estate or transport, or processed other information related to registration or deregistration.
Two signs in the fifth and sixth positions of the checkpoint indicate the reason for registration. These can be not only numbers, but also capital letters of the Latin alphabet from A to Z.

Code number 001 means that the Russian organization has registered as a taxpayer with the tax authority at its location.

Codes 006 - 008 mean that the Russian taxpayer organization is registered at the place of registration of its real estate (depending on the type of property).

The last three characters are the serial number that is given to the company when registering with the tax authority and on the appropriate basis.

Many companies have the same checkpoint. This means that they are registered with the same tax office for the same reasons.

The checkpoint paired with the Taxpayer Identification Number allows you to unambiguously identify not only the organization, but also each of its separate divisions.

What do you need to know about checkpoints?

The Federal Tax Service and banks know about this and do not require you to fill out the checkpoint, but sometimes misunderstandings arise between counterparties. In this case, you need to refer to the registration procedure for individual entrepreneurs and the Tax Code.

The largest taxpayers are assigned an additional tax at the place of registration as the largest taxpayer.

The first digits of this checkpoint are 99, they show that the company is registered with the interregional inspectorate for the largest taxpayers.

The checkpoint of the largest taxpayer is indicated in documents related to federal tax payments.

VAT is a federal tax, so invoices indicate the KPP of the largest taxpayer. If the checkpoint at the location of the organization is indicated on the invoice, this will not be an error and will not prevent the receipt of a deduction from the counterparty.

The checkpoint at the location of the organization is indicated in documents related to other payments to the budget and other settlements.

If the checkpoint is incorrectly indicated on the invoice, what are the consequences of such a situation for the originator of the document and for the receiving party? We will find out in our article why the law imposes quite strict requirements for the preparation of an invoice and what to do if certain mistakes were made.

What is the purpose of an invoice and what are the consequences of mistakes made in it?

An invoice is the primary tax accounting document for VAT, issued by the seller - a VAT payer when selling products, works, services, etc.

ATTENTION! Invoices are required to be issued by persons exempt from VAT under Art. 145 of the Tax Code of the Russian Federation. Also, in certain cases (for example, when importing goods from abroad), the document is also required to be drawn up by persons who are not payers of the specified tax, for example, simplifiers or imputators.

The compiler must highlight the amount of VAT payable to the budget on the transaction. The buyer, in turn, if he is a VAT payer, can deduct the amount of tax specified in the received invoice. This is the main purpose of this document (Article 169 of the Tax Code of the Russian Federation).

Considering that a deduction is an opportunity to reduce VAT payable to the budget, serious requirements are imposed on invoices as documents confirming the right to deduction. By violating them, the seller deprives the buyer of the opportunity to legally reduce the amount of tax. We will talk about all these requirements further.

What are the requirements for issuing an invoice?

First of all, the invoice must be issued on a valid form. Currently, the form approved by Government Decree No. 1137 dated December 26, 2011 is used (as amended by Decree No. 981 dated August 19, 2017). Using any other form may result in the tax authorities refusing the deduction.

Also, the document must contain all mandatory details (date and document number, identification of the seller and buyer, name of the goods sold (works, services, etc.), its volume, cost, tax rate, tax amount, etc.). If any of these details are missing, submitting an application for deduction is impossible.

Another requirement for an invoice is the absence of errors critical for deduction. We will look at what these errors are in the next section.

What errors in the invoice are material for deduction?

Based on clarifications from the Ministry of Finance and the Federal Tax Service, we will highlight examples of errors that will lead to denial of the deduction:

Violation of the deadlines for issuing an invoice, especially regarding its issuance before the execution of the shipping documents themselves and the implementation of the sale of goods, works, and services.
Inconsistency of the address of the seller or buyer with the addresses from the unified state registers of organizations and entrepreneurs.
Reflection of an erroneous TIN of the seller or buyer.
Distortion of the product name.
Indication of an incorrect quantity or incorrect price of a product, due to which the indicator in column 5 is not equal to the product of the indicators in columns 3 and 4.
Reflection of an erroneous tax rate.
Presence of a facsimile instead of a live signature of the director, chief accountant or other authorized persons.

There are other errors that may lead to disputes with the tax authorities and subsequent denial of the deduction. Therefore, if errors are discovered in a document, it is best to study the explanations of officials and judicial practice in order to understand what tax risks this or that error may lead to. And if the risks of refusal are high, then it is worth contacting the economic entity that issued the invoice with a request to reissue the documents.

How risky is it to claim a deduction if the checkpoint on the invoice is incorrect?

KPP is the reason code for registration. It contains information on the basis on which the organization was registered with the tax authority, and thus is a kind of addition to the TIN.

IMPORTANT! KPP is not assigned to individual entrepreneurs.

If the checkpoint is incorrectly indicated in the invoice, then the buyer can safely accept the tax as a deduction without fear of tax refusals. In any case, this position is set out in letters from the financial and tax departments.

For example, the Ministry of Finance in letter dated May 18, 2017 No. 03-07-09/30038 explains that the indication of the checkpoint of the parent organization that the shipment or receipt of products occurs through a separate division is not a reason for refusing a deduction on such an invoice .

Also, a simple error in the checkpoint number should not serve as a basis for refusal - see letters from the Ministry of Finance dated August 26, 2015 No. 03-07-09/49050, Federal Tax Service dated September 7, 2015 No. GD-4-3/15640.

The departments' arguments basically boil down to the fact that an error in the checkpoint does not prevent the identification of the seller or buyer (depending on whose checkpoint the error was made).

Results

An invoice is an important tax accounting document on the basis of which the buyer has the right to claim VAT for deduction. To legally reduce the tax payable to the budget, the document must be drawn up on an up-to-date form with all the necessary details filled in, and it must also contain no errors critical to the deduction.

An incorrect checkpoint is not a significant error, since it allows the identification of the seller or buyer. Therefore, in such a situation, the recipient of goods (works, services, etc.) can exercise his right to deduction without any risks.

An invoice is an important accounting document. It is necessary for all legal entities and individual entrepreneurs conducting commercial activities to form it.

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All required information should be specified as accurately as possible. This is especially true for the checkpoint - the code for the reason for delivery for registration.

Since it is on the basis of the decoding of this parameter that the tax authorities make a decision on the possibility or impossibility of issuing a tax deduction for a specific organization.

General information

You should remember this, since separate divisions have a registration reason code that differs from the checkpoint of the main enterprise.

Operating principles of a separate unit

A separate division is understood as any branch of a legal entity that meets the requirements specified in paragraph 2 of Article No. 11 of the Tax Code of the Russian Federation.

The list of requirements themselves is as follows:

To recognize a unit as separate, it must comply with all the points indicated above.

The process of registering organizations that have any separate divisions is announced in.

In this case, the checkpoint of a separate division in the invoice is an individual code assigned to a specific branch. Do not confuse the registration code of the main organization and its branch.

Legal grounds

The basis for generating an invoice is the following regulatory framework (Letters of the Ministry of Finance of the Russian Federation):

In addition to the letters indicated above, it is necessary not to forget about the relevant articles of the Tax Code of the Russian Federation:

Some letters and articles of the Tax Code do not specifically say anything directly about the issuance of an invoice by a separate division, but it is imperative to know their content.

Since they indirectly affect the order of filling out this document, as well as the data entered into it. In particular, this applies to checkpoints.

It is worth paying attention to the study of federal legislation and its following sections:

All the federal laws mentioned above cover various nuances that relate to the procedure for filling out a document of the type in question.

Moreover, they concern the most complex and intractable situations (designation of checkpoints after liquidation and other similar things).

Nuances when filling out

Often, many questions arise if any separate division acts as a buyer-consignee or seller.

In this case, you need to be especially careful when filling out the invoice. Since the probability of making an error is quite high due to the need to take into account a large number of nuances.

This is especially true for checkpoints. Errors often occur due to the need to enter various data into the document of the type in question: both the parent organization and a separate one.

INN and KPP of the seller in the invoice of a separate division

The process of filling out an invoice by a separate division, if it acts as a seller or recipient of any goods, is as follows:

The filling procedure discussed above must be followed if a separate organization is the buyer of any goods or services. It is very important not to get confused and indicate exactly the TIN and KPP that are required.

Because otherwise, the invoice may be declared invalid and you will not be able to receive it using it.

In addition, this kind of error may be perceived by the tax office as an attempt to evade tax. Which increases the likelihood of implementation in the organization.

When shipping goods, receiving services or performing other operations, it is necessary to follow a slightly different procedure for filling out documents of the type in question.

But it should be remembered that it is important to use TIN and KPP in the same way:

Consignee and his address

According to the rules for filling out a document of the type in question, it is necessary to indicate the address in the invoice accordingly.

So, if the goods are shipped, then the SF is filled out as follows:

The procedure for filling out the lines indicated above is approved by the relevant clarifications of the Ministry of Finance of the Russian Federation:

	from 09.08.04
	dated June 16, 2004

What else do you need to know?

Typically, various types of organizations in which the turnover of goods, cargo, services or any property is very large, organize a fairly large number of various branches and separate divisions.

In this case, it is necessary to pay the utmost attention to the generation of invoices, as well as other reporting. The Tax Code forms a unique approach to such a concept as a separate division.

It recognizes a branch as such, regardless of whether its creation is reflected in any constituent documents of the parent organization or not.

To understand this issue in as much detail as possible and avoid misunderstandings, it is worth reading.

If there are separate divisions, regardless of where they are located, what status they have (branch, representative office or other EP), whether they are allocated to a separate balance sheet or not, a Russian organization must pay VAT and submit reports for all EP only at its location. After all, it is the organization that is the VAT payer Art. 143, paragraphs. 2, 5 tbsp. 174 Tax Code of the Russian Federation. But, despite this, the OP has to keep records of VAT when the sale and purchase of goods (work, services) occurs through it.

Implementation via OP

The main questions relate to the preparation of invoices.

Pay in order

One of the required details of the invoice is the serial number p subp. 1 clause 5 art. 169 Tax Code of the Russian Federation. The invoice numbers of separate divisions must contain, separated by a separating sign “/”, the index assigned to the division.

Before October 1, 2014, Rules for filling out invoices Government Decree No. 1137 dated December 26, 2011 it was stated that invoices issued by the OP must contain a dividing line, but it was not made clear which one. Therefore, any separator could be used. But from October 1, clarifications have been made to the Rules Government Decree No. 735 dated July 30, 2014. Now the numbers of invoices issued by the OP must contain just such a separating character - “/”.

The OP can number the invoices as follows:

<если>the organization and the EP keep records separately (in autonomous accounting programs) - invoices of the EP and GP are assigned their own serial number and para. 3 subp. “a” clause 1 of the Rules for filling out an invoice, approved. Government Decree No. 1137 dated December 26, 2011 (hereinafter referred to as the Rules);;
<если>OP and GP work in the same accounting program with remote access - it is possible to maintain continuous numbering of all invoices.

Although in fact the absence of a dividing line in the invoice number issued by the OP is not a violation and should not serve as a basis for refusing a deduction to the buyer para. 2 p. 2 art. 169 Tax Code of the Russian Federation; Letter of the Ministry of Finance dated October 11, 2013 No. 03-07-09/42466.

Fill in the details correctly

Divisions issue invoices on behalf of the organization.

If lines 2 and 2a of the invoice indicate the name of the OP and its address, then the buyer may have disputes with the tax authorities regarding the deduction on such an invoice, because the OP is not a VAT payer.

But even in this case, tax authorities can identify the seller using the organization’s TIN, so the buyer has no right to refuse to deduct VAT. Resolution of the Federal Antimonopoly Service of North Caucasus of April 20, 2011 No. A53-12954/2010.

An invoice has been issued: who will sign?

The invoice issued by the OP, instead of the general director and chief accountant, is signed by authorized employees (for example, the head of the OP, deputy chief accountant (accountant), etc.) clause 6 art. 169 Tax Code of the Russian Federation; Letter of the Ministry of Finance dated April 23, 2012 No. 03-07-09/39. This right is granted on the basis of:

<или>order of the head of the organization;
<или>power of attorney issued on behalf of the organization.

We reflect VAT on sales in accounting

The OP, allocated to a separate balance sheet, makes the following entries when selling goods (works, services).

If the EP is not allocated to a separate balance sheet, then the accounting department of the GP maintains records of all transactions in the usual manner on the basis of documents submitted by a separate division.

We purchase property, works, services through OP

Checking the received invoice

After all, the fate of the VAT deduction will depend on the correctness of filling it out.

We reflect input VAT

If the accounting of the operations of the OP is maintained centrally, then the delivery documents are transferred to the GP and, on their basis, entries are made in the accounting. But if the OP is allocated to a separate balance sheet, then the following entries are reflected in its accounting.

Contents of the operation	Dt	CT
In the accounting of OP
Goods (work, services) received	10 “Materials”, 41 “Goods”, 25 “General production expenses”, 26 “General business expenses”
VAT presented by the supplier is reflected		60 “Settlements with suppliers and contractors”
Accepted for VAT deduction	68 “Calculations with the budget”, sub-account “VAT”	19 “VAT on purchased assets”
The VAT amount was transferred from the OP to the GP	79 “Intra-business expenses”, sub-account “Calculations for current operations”	68, subaccount “VAT”
In SOE accounting
VAT transferred from the OP to the GP is reflected	68, subaccount “VAT”	79, subaccount “Settlements for current operations”

There are many divisions, but there is something in common

The organization, even if there is an OP, maintains a single log of issued and received invoices, as well as a single purchase book and a single sales book. They can be formatted like this.

OPTION 1. The accounting department of the OP transmits information about issued and received invoices to the accounting department of the head division. And the accounting department of the GP compiles a log of issued and received invoices, as well as a purchase book and a sales book for the organization as a whole (taking into account the OP data).

OPTION 2. The accounting department of the OP compiles for its division a journal of issued and received invoices, a purchase book and a sales book, but only as sections of the general journal, general purchase book and sales book. Next, sections of the magazine and books for a separate division are transferred to the head division of the organization. The GP accounting department forms sections of the journal of invoices and books of purchases and sales for its division, combines them with sections of the journal and books of the OP and stitches them together.

FROM AUTHENTIC SOURCES

DUMINSKAYA Olga Sergeevna

Advisor to the State Civil Service of the Russian Federation, 2nd class

“Both of the above options are acceptable. At high speeds, the second option is most preferable for the OP. If the OP has small turnover, then you can keep a log of received and issued invoices, a book of purchases and sales according to the first option.

The main thing is to consolidate the procedure for registering the journal and books in the accounting policy of the organization for tax purposes.”

Do not forget to fix the method of numbering invoices issued by a separate division in the accounting policy, and the procedure and timing for transferring these invoices, journal sections and books to the state enterprise in the document flow regulations.