Order of the Federal Tax Service of Russia dated March 14, 2016 N ММВ-7-3/ [email protected] : On approval of the list of transaction type codes
Read more... Registered with the Ministry of Justice of Russia on April 20, 2016
Valid from July 1, 2020.
Ministry of Finance of the Russian Federation Federal Tax Service
order
dated 03/14/2016 N ММВ-7-3/ [email protected]
On approval of the list of codes for types of transactions indicated in the purchase book used in calculations for value added tax, an additional sheet thereto, the sales book used in calculations for value added tax, an additional sheet thereto, as well as codes for types of tax transactions for added value necessary to maintain a journal of received and issued invoices
In order to implement the Decree of the Government of the Russian Federation of December 26, 2011 N 1137 “On the forms and rules for filling out (maintaining) documents used in calculations of value added tax” (Collected Legislation of the Russian Federation, 2012, N 3, Art. 417; 2014, N 50, Article 7071) I order:
1. Approve the list of codes for types of transactions indicated in the purchase book used in calculations for value added tax, an additional sheet thereto, the sales book used in calculations for value added tax, an additional sheet thereto, as well as codes for types of transactions for value added tax, necessary for maintaining a journal of received and issued invoices, in accordance with the appendix to this order.
2. Recognize as invalid the order of the Federal Tax Service of Russia dated February 14, 2012 N ММВ-7-3/ [email protected] “On approval of codes for types of transactions for value added tax, necessary for maintaining a log of received and issued invoices” (registered by the Ministry Justice of the Russian Federation 03/21/2012, registration number 23546).
3. The departments of the Federal Tax Service of Russia for the constituent entities of the Russian Federation will bring this order to lower tax authorities and taxpayers and ensure its application.
4. This order comes into force on July 1, 2020.
5. Entrust control over the implementation of this order to the deputy head of the Federal Tax Service, who coordinates methodological and organizational support for the work of tax authorities on the calculation of taxes and fees and other obligatory payments to the relevant budget (with the exception of transport tax, corporate property tax, property tax individuals, land tax, personal income tax).
Head of the Federal Tax Service M.V. Mishustin
Appendix 1 to the order of the Federal Tax Service of Russia dated March 14, 2016 N ММВ-7-3/ [email protected]
List of codes for types of transactions indicated in the purchase book used in calculations for value added tax, an additional sheet thereto, the sales book used in calculations for value added tax, an additional sheet thereto, as well as codes for types of transactions for value added tax cost required to maintain a log of received and issued invoices
| N p/p | Name of the type of operation | Operation type code |
| 1 | Shipment (transfer) or acquisition of goods (work, services), property rights, including operations listed in subparagraphs 2 and 3 of paragraph 1 of Articles 146, 162, in paragraphs 3, 4, 5.1 of Article 154, in subparagraph 1 of paragraph 3 of Article 170 of the Tax Code of the Russian Federation (Collection of Legislation of the Russian Federation, 2000, No. 32, Art. 3340; 2020, No. 14, Art. 1902), transactions taxed at a tax rate of 0 percent, operations carried out on the basis of commission agreements, agency agreements providing for the implementation and (or) the acquisition of goods (work, services), property rights on behalf of the commission agent (agent) or on the basis of transport expedition contracts, operations for the return of goods by the taxpayer-buyer to the seller or receipt by the seller of goods from a specified person, with the exception of operations listed by codes 06; 10; 13; 14; 15; 16; 27; drawing up or receiving a single adjustment invoice | 01 |
| 2 | Payment, partial payment (received or transferred) for upcoming deliveries of goods (work, services), property rights, including operations carried out on the basis of commission agreements, agency agreements providing for the sale and (or) purchase of goods (work, services), property rights on behalf of the commission agent (agent) or on the basis of transport expedition contracts, with the exception of operations listed under codes 06; 28 | 02 |
| 3 | Transactions performed by tax agents listed in Article 161 of the Tax Code of the Russian Federation (Collected Legislation of the Russian Federation, 2000, N 32, Art. 3340; 2020, N 14, Art. 1902), including transactions for the acquisition of goods (works, services ), property rights on the basis of assignment agreements, commissions, agency agreements concluded by tax agents with the taxpayer, with the exception of transactions specified in paragraphs 4 and 5 of this article of the Tax Code of the Russian Federation | 06 |
| 4 | Shipment (transfer) of goods (performance of work, provision of services), property rights free of charge | 10 |
| 5 | Performance by contractors (developers, customers performing the functions of a developer, technical customers) of work during capital construction, modernization (reconstruction) of real estate or the acquisition of this work by taxpayer-investors; transfer by specified persons (purchase) of completed (unfinished) capital construction objects, equipment, materials as part of the execution of contracts for capital construction (modernization, reconstruction) | 13 |
| 6 | Transfer of property rights listed in paragraphs 1 - 4 of Article 155 of the Tax Code of the Russian Federation | 14 |
| 7 | Drawing up (receipt) of an invoice by a commission agent (agent) when selling (receiving) goods (work, services), property rights on his own behalf, which reflects data regarding his own goods (work, services), property rights, and data regarding goods (work, services), property rights sold (acquired) under a commission agreement (agency agreement) | 15 |
| 8 | Receipt by the seller of goods returned by buyers who are not value added tax taxpayers and taxpayers exempt from fulfilling taxpayer obligations related to the calculation and payment of tax, including cases of partial return of goods by specified persons, as well as refusal of goods (work, services) in in the case provided for in paragraph two of paragraph 5 of Article 171 of the Tax Code of the Russian Federation, with the exception of transactions listed under code 17 | 16 |
| 9 | Receipt by the seller of goods returned by individuals, as well as refusal of goods (work, services) in the case specified in paragraph two of paragraph 5 of Article 171 of the Tax Code of the Russian Federation | 17 |
| 10 | Drawing up or receiving an adjustment invoice in connection with a decrease in the cost of shipped goods (works, services), transferred property rights, including in the event of a decrease in prices (tariffs) and (or) a decrease in the quantity (volume) of shipped goods (works) , services), transferred property rights | 18 |
| 11 | Import of goods into the territory of the Russian Federation and other territories under its jurisdiction from the territory of the states of the Eurasian Economic Union | 19 |
| 12 | Import of goods into the territory of the Russian Federation and other territories under its jurisdiction, in customs procedures of release for domestic consumption, processing for domestic consumption, temporary import and processing outside the customs territory | 20 |
| 13 | Operations to restore tax amounts specified in paragraph 8 of Article 145, paragraph 3 of Article 170 (except for subparagraphs 1 and 4 of paragraph 3 of Article 170), Article 171.1 of the Tax Code of the Russian Federation, as well as when performing transactions taxed at a tax rate of 0 percent on value added tax | 21 |
| 14 | Operations for the return of advance payments in the cases listed in paragraph two of paragraph 5 of Article 171, as well as operations listed in paragraph 6 of Article 172 of the Tax Code of the Russian Federation | 22 |
| 15 | Purchase of services issued with strict reporting forms in the cases provided for in paragraph 7 of Article 171 of the Tax Code of the Russian Federation | 23 |
| 16 | Registration of invoices in the purchase book in cases provided for in paragraph two of paragraph 9 of Article 165 and paragraph 10 of Article 171 of the Tax Code of the Russian Federation | 24 |
| 17 | Registration of invoices in the purchase book in relation to amounts of value added tax previously restored when performing transactions taxed at a tax rate of 0 percent, as well as in cases provided for in paragraph 7 of Article 172 of the Tax Code of the Russian Federation | 25 |
| 18 | Drawing up by the seller of invoices, primary accounting documents, other documents containing summary (consolidated) data on transactions performed during a calendar month (quarter) when selling goods (work, services), property rights (including in the event of a change in the cost of shipped goods (work, services, property rights)) to persons who are not taxpayers of value added tax, and taxpayers exempt from fulfilling the duties of a taxpayer of value added tax related to the calculation and payment of tax, as well as upon receipt of payment (partial) from these persons payment) for upcoming deliveries of goods (works, services), property rights; registration of these documents in the purchase book in cases provided for in paragraphs 6 and 10 of Article 172 of the Tax Code of the Russian Federation | 26 |
| 19 | Drawing up an invoice based on two or more invoices for the sale and (or) acquisition of goods (work, services), property rights in the case provided for in paragraph 3.1 of Article 169 of the Tax Code of the Russian Federation, as well as receipt of the specified invoice by the taxpayer | 27 |
| 20 | Drawing up an invoice based on two or more invoices upon receipt of payment, partial payment for upcoming deliveries of goods (work, services), property rights, in the case provided for in paragraph 3.1 of Article 169 of the Tax Code of the Russian Federation, as well as receipt of the specified invoice -invoices by the taxpayer | 28 |
| 21 | Adjustment of the sale of goods (work, services), transfer of property rights, the enterprise as a whole as a property complex on the basis of paragraph 6 of Article 105.3 of the Tax Code of the Russian Federation (Collected Legislation of the Russian Federation, 1998, N 31, Art. 3824; 2020, N 1, Art. 6) | 29 |
| 22 | Shipment of goods for which VAT was calculated during customs declaration in accordance with paragraph one of subclause 1.1 of clause 1 of Article 151 of the Tax Code of the Russian Federation | 30 |
| 23 | Operation for payment of VAT amounts calculated during the customs declaration of goods in the cases provided for in paragraph two of subclause 1.1 of clause 1 of Article 151 of the Tax Code of the Russian Federation | 31 |
| 24 | Acceptance for deduction of amounts of value added tax paid or subject to payment in the cases provided for in paragraph 14 of Article 171 of the Tax Code of the Russian Federation | 32 |
Order dated November 2, 2012 No. ММВ-7-3/ [email protected]
77 city of Moscow Publication date: 11/08/2012
On approval of document forms for the application of the simplified taxation system
Document date: 11/02/2012 Document type: Order Adopting body: Federal Tax Service of Russia Number: ММВ-7-3/ [email protected] Situation type:
In connection with the introduction by the Federal Law of June 25, 2012 No. 94-FZ “On amendments to parts one and two of the Tax Code of the Russian Federation and certain legislative acts of the Russian Federation” (Collected Legislation of the Russian Federation, 2012, No. 26, Art. 3447) changes to Article 346.13 of Chapter 26.2 of the Tax Code of the Russian Federation ( Collection of Legislation of the Russian Federation, 2000, No. 32, Article 3340; 2003, No. 1, Article 6; 2005, No. 30 (1 part), Article 3112; 2007, No. 1 (1 part), Article 31 ; 2007, No. 23, Art. 2691; 2009, No. 29, Art. 3641; 2010, No. 31, Art. 4198; 2012, No. 26, Art. 3447) I order: 1. Approve: 1.1. Recommended form No. 26.2-1 “Notification of transition to a simplified taxation system” in accordance with Appendix No. 1 to this order. 1.2. Recommended form No. 26.2-2 “Notification of loss of the right to use the simplified taxation system” in accordance with Appendix No. 2 to this order. 1.3. Recommended form No. 26.2-3 “Notification of refusal to apply the simplified taxation system” in accordance with Appendix No. 3 to this order. 1.4. Form No. 26.2-4 “Notification of non-compliance with the requirements for applying the simplified taxation system” in accordance with Appendix No. 4 to this order. 1.5. Form No. 26.2-5 “Notification of violation of deadlines for notification of the transition to a simplified taxation system” in accordance with Appendix No. 5 to this order. 1.6. Recommended form No. 26.2-6 “Notification of a change in the object of taxation” in accordance with Appendix No. 6 to this order. 1.7. Form No. 26.2-7 “Information letter” in accordance with Appendix No. 7 to this order. 1.8. Recommended form No. 26.2-8 “Notification of termination of business activities in respect of which the simplified taxation system was applied” in accordance with Appendix No. 8 to this order. 2. The departments of the Federal Tax Service for the constituent entities of the Russian Federation will bring this order to lower tax authorities and taxpayers. 3. Recommend that taxpayers use the document forms attached to this order in practical work. 4. This order comes into force on January 1, 2013, with the exception of paragraph 1.1 of this order. 5. Clause 1.1 comes into force from the date of publication of this order. 6. Recognize the order of the Federal Tax Service of Russia dated April 13, 2010 No. ММВ-7-3/ [email protected] “On approval of document forms for the application of the simplified taxation system” (hereinafter referred to as the Order) as invalid from January 1, 2013, with the exception of paragraph 1.1 of the Order , which loses force from the date of publication of this order. 7. Entrust control over the implementation of this order to the Deputy Head of the Federal Tax Service D.V. Egorov. Head of the Federal Tax Service M.V. Mishustin
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