Today, a universal transfer document is used to simplify accounting and increase overall productivity. This document was created not so long ago, so it still has not established itself as a truly necessary paper. Also, many questions arise regarding the rules for filling in the DLC (universal transfer document), because there are a limited number of samples with data already entered. Tax authorities are accustomed to returning paper for adjustment, without explaining what exactly is incorrectly executed and how to correct the error. An invoice for the sale of marketable products (today in such simple terms as UPD) is formed on the basis of the invoice. This also serves as an excellent argument in favor of reducing workflow.
It is necessary to understand this issue. The new document, which was proposed by the Federal Tax Service in order to simplify the workflow, currently causes business owners many concerns and questions, which primarily relate to the correctness of its completion. Nevertheless, not only the form is already formed, but there are also examples of filling in the DLC. Let's see how useful is the universal transfer document for individual entrepreneurs and organizations.
The concept
Before considering the rules for filling in the DLC, samples and relevant examples, it is advisable to determine the concept, main features and other equally important aspects of the issue. Operations that are carried out in the economic activity of an enterprise are executed through primary documentation without fail. Today invoices are a good reason for accepting VAT deduction, they are issued by structures, although they are not included in the category of primary documents in tax and accounting. Some time ago, the Federal Tax Service proposed to introduce a single document in order to reduce the volume of workflow. That is how the UPD came about. As noted above, paper is prepared on the basis of an invoice and is supplemented by the details of the primary documentation. It is worth noting that its purpose is determined by the status in each specific situation. A separate field is provided for marking the status when completing the DLC (sample below).
It is important to add that the proposal of the Federal Tax Service has a recommendation. The use or rejection of the idea regarding the use of paper does not entail sanctions under any circumstances.
Is an EPR necessary?
The use of UPD today is in many cases convenient, especially for individual entrepreneurs who work on simplification (in other words, without VAT), the unified social tax or the UTII. Here are the arguments:
- Instead of a whole series of papers, only one needs to be filled out. One way or another, this reduces the likelihood of errors and labor costs.
- UPD does not contain details unfamiliar to entrepreneurs.
- It makes it easier to tax deductions and expenses.
- The use of a universal transfer document does not mean the need to pay VAT.
- You can enter additional information into the current form of the DLC, add new columns or rows.
- If the simplist refuses to use the FRT, he is still obligated to accept this type of document from the counterparty.
Nevertheless, non-compliance with the rules for filling in the DLC entails the appearance of additional tax liabilities related to VAT. It should be remembered that in the case of status “2” in the universal subordinate document, it is not necessary to fill in the required fields for invoices, because columns 6-11 of the corresponding section correspond with them. To avoid contentious issues, it is advisable to note dashes in them.
The procedure for filling in
It should be noted that two new document fields (field “A” and field “B”) are filled out exclusively at the request of the supplier of marketable products. They indicate the codes of activities and position numbers. In accordance with one example of filling in the DLC in the case of an IP that has selected USN 6 for the implementation and installation of air conditioners, field “B” will look like this: OKUN 042403.
The status, which is affixed in the upper left corner, determines the purpose of the paper. If it will be used as an invoice and an initial document, you must put down the number 1. This status allows you to use the VAT as a basis for the deduction of VAT. The rules for filling in the UPD say that the number 2, prescribed in the corresponding field, indicates that the document plays the role of primary. It reflects the operation of the taxpayer. It is worth noting that the transfer paper for individual entrepreneurs working on the simplified tax system or the unified data warehouse is given the status of "2". Many simplistic people are accustomed to carry out their activities in accordance with the old scheme, using acts, invoices. Nevertheless, today the situations when the buyer has to issue an invoice are often relevant. It is in this case that UPN is convenient. You need to know that the purpose of the paper can be determined not only by its status. An important role is played by those details that are indicated in it. According to the rules for filling in the DLC, its number is also depending on the status.
So, in the invoices you need to indicate the serial number. In the case of status “1”, it must be related to the numbering on the invoices. In the primary plan documentation, the number is not included in the list of required details. That is why in universal transfer paper it can be determined by the chronology of primary documents. It is worth noting that the eighth field should contain information regarding the date and number of the agreement, in accordance with which the shipment of marketable products or services are provided.
Today, it is relevant to put the date in accordance with the rules for filling in the UPD in 3 lines:
- 1 line - day of paper processing.
- 11 line - the implementation of the operation of the business plan (presentation of the act of services rendered or shipment of commercial products).
- 16th line - the day of acceptance.
If line 11 remained blank in the universal addendum paper, it is worth concluding that the document was written out on the day of shipment. If field 16 is not filled, the dates of shipment and receipt of marketable products coincided. The ideal situation is when all three dates are the same. However, most often only lines 1 and 11 coincide. Therefore, for calculating the tax base in terms of VAT, is the date of shipment of the product, in other words, line 11.
In accordance with the current procedure for filling the DLC, sometimes paper can be drawn up before shipment. Nevertheless, an invoice issued before the implementation of an operation of economic importance cannot be a reason for reimbursement. That is why the tax base can be determined by the date of delivery of marketable products.
The law provides for a situation when the formation of the CLC on the day of shipment of the goods is impossible. So, the document can be executed a little later. Then the VAT base will be determined immediately from the moment the goods are dispatched, in other words, on line 11. It is worth noting that in all the cases presented, the buyer has the right to declare a VAT deduction after he has accepted the order (goods or any services). This date is put in field 16. As can be seen from the sample filling out the DLC for services or a commodity product in 2018, the document for individual entrepreneurs differs in status and also in some empty fields.
What signatures are affixed to the UPD?
Lines 10 and 15 indicate the persons who are engaged in the receipt and dispatch of marketable products on the part of the buyer and supplier. Their posts are also noted below. Signatures in the filling in of the DLC of those citizens who are responsible for completing the business transaction on time are affixed in lines 13 and 18. In addition, the indication of their positions is relevant. When re-mentioning the same specialists as in the previous lines, signatures can be omitted.
You need to know that the columns should be filled in 1, 2 and 2a. Namely in them the name of a commodity production, its code, and also units of measurement are indicated. For example, in accordance with the rules for filling the DLC with the shipper or the buyer, we will consider the remote start device IP 535-07e “PUSK”. So, in columns 3 and 4 it is advisable to put down the price and the number of units of a marketable product, that is, devices.
Lines 14 and 19 provide for the affixing of the details of those persons who keep accounting records. Moreover, accountants who are involved in the formation of the document should be indicated both by the supplier and by the buyer. It is worth noting that for individual entrepreneurs who carry out entrepreneurial activity without a seal, its absence on universal transfer paper cannot become a reason for refusing VAT refunds, since printing is not provided for either the invoice or the primary accounting documents. However, if it exists, and with the display of the name of the structure, then lines 14 and 19 do not need to be filled.
So, we examined the rules for filling in the DLC, the signatures that must be affixed, and a number of other nuances of this topic. Next, we examine which fields are required and which are not.
Filled and empty fields
In accordance with the rules for filling out the DLC for services (a sample document is presented) or commercial products, it can be noted that in 2018 the following columns can be left blank:
- Line 9 is not mandatory, however, the details of the transport documents that are indicated in them become confirmation of the fact of delivery of the goods.
- Line 12 should be filled only when there is additional information that needs to be displayed in one way or another.
- The completed field 17 indicates the occurrence of complaints or complaints at the time of receipt of the order from the buyer.
According to the rules for filling in the DLC by the consignee or consignor, lines 1a - 7, as well as the remaining fields of the paper, are used to display the details of the buyer and seller. In addition, it indicates information from the payment documentation, as well as the type of currency in which the calculation is planned. These lines are usually filled by VAT payers. It is worth noting that in the invoice section, in case of status “1”, the signatures of the chief accountant and manager should be present in accordance with the rules for filling in the DLC. Sometimes paper is sighted by a number of persons. Status “2” does not imply affixing signatures in these fields.
UPD from 10/01/2017
You should be aware that from October 1, 2017, the rules for filling in the DLC, as well as the form, have slightly changed. So, in the process of registering transfer paper for the delivery of marketable products, performing work or services, as well as transferring rights to property complexes, it is necessary to be guided by new provisions.
Today, universal transfer paper is primarily paper that combines documents of a transfer nature (consignment notes, acts, and so on) and an invoice. So, it must indicate the details of the UPD, the details of the primary accounting paper, as well as the details of the invoice. It is worth noting that the UPD form is recommended, so it can be modified, add the necessary graphs and columns. However, the removal of details from the form is strictly prohibited. Currently, both individual entrepreneurs and organizations have the right to use the document in question. At the same time, they must either adhere to the current rules for filling in the DCD for services, work, a product, or carry out the issuing of invoices and transfer documentation separately. It is important to note that the use of transfer paper significantly speeds up and simplifies the process of document management, accounting and tax accounting, and also reduces the likelihood of making mistakes and minimizes the number of documents that need to be completed.
Currently, there are two options for using the DLC:
- Instead of invoices and transfer documents. In this case, in the process of transferring a marketable product, work, or service, only the FRS is issued. It is also used for calculating VAT and for recognizing taxable income. It is important to know that such a paper, as noted above, is assigned the status “1”. It can be issued both in electronic and in paper form.
- Instead of transfer documentation. In this case, universal transfer paper is used only for the recognition of expenditure items, and the invoice is issued strictly separately. Such paper is assigned the status “2” (we are talking about filling out the TCD without VAT), but its execution is permissible only in electronic form. This should be remembered and not made mistakes.
What has changed in the new form?
In accordance with Decree of the Government of the Russian Federation No. 625 of 05.25.2017, from July 1, 2017, a new invoice form is applied in the territory of the Russian Federation. So, today the line for the identifier of a contract of state significance is relevant in it. It is worth noting that this format for filling out an invoice is given in Order No. MMV-7-15 / 155 of March 24, 2016. Due to the fact that the UPD includes the details of the invoice, its form has slightly changed. So, it appeared 8 columns, which indicates the identifier of the contract of national importance. Its completion is mandatory and permissible when an individual entrepreneur or organization is engaged in the performance of certain works by state order. It should be noted that in other cases the column remains blank or a dash is put in it.
Attention! If you are still using the old UPD forms and invoices after 10/01/2017, you risk not receiving deductions for value added tax, because in this case the tax service will not accept the documentation you provided.
Filling the DLC in the service "CUB"
In order to minimize the risk of errors arising in the process of drawing up a universal accessory paper in accordance with the new form, as well as to simplify the operation itself, it is advisable to use the KUB service, which works on a free basis and has many functions. It is worth noting that today the automatic creation of UPD in this system takes about a few minutes. It is important here:
- Enter information regarding counterparties and transactions in the required fields of the universal transfer paper form.
- Check if the information is correctly entered in the universal transfer document.
Then it is saved to the hard drive and sent to the counterparty via e-mail.
Sample UPD from 10/01/2018. Status 2
Further, it is advisable to consider in detail the model of filling the DLC without VAT. A sample document can be seen above. The paper is assigned the status “2”. The primary account details include the following:
- Name.
- Date of formation.
- Name of the business entity of the originator.
- The fact of the operation and its contents.
- The value in cash (units of change are indicated) or (and) in kind.
- Names of officials (one person) who carried out (carried out) the operation, transaction, as well as those responsible (one responsible) for the literacy of its execution.
- Signatures of persons. In this case, you need to specify the surnames and initials or other details that are necessary for identification.
It is important to note that the universal transfer paper was developed by the tax service of federal significance on the basis of the relevant requirements of the Law on Accounting No. 402- and Government Resolution No. 1137. It was proposed for use by Letter of the Federal Tax Service of Russia dated October 21, 2013 No. MMV-20-3. It should be noted that starting July 1, 2018, universal transfer paper is also filled out for marketable products exported outside the Russian Federation to a state that is a member of the Eurasian Economic Union. , 1 1 - - 19.08.2017 № 981. 1 2 «» . :
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- Confirmation of the right related to the deduction of value added tax for the current period.
- Confirmation of costs incurred by the business entity to calculate the tax base and identify the amount of taxes that must be paid in the current period.
So, we examined in detail the application, purpose and main characteristics of the universal transfer paper in 2018, the rules for filling it, as well as other equally important nuances and subtleties of the issue. As you can see, the form of the document itself is quite simple. It is universal and can really be an excellent alternative to previously used forms of presentation of documents.