Transport services unit of measurement in the invoice

Sample of filling out an invoice

Similar to the primary issued documentation for goods and services, an individual entrepreneur invoice is issued.
The sample form indicates that the entrepreneur must sign the document personally; he does not have the opportunity or right to entrust this responsibility to anyone or issue a power of attorney for this. As a last resort, you can use a notarized power of attorney. Next, indicate the number of the payment document, if an advance in cash was received for a future delivery, then enter the payment currency and its digital code, write the name of the goods, as indicated in the invoice, agreement, act. The adjacent columns with the name indicate the quantity, unit of measurement, price per unit without VAT, the amount of VAT with kopecks without rounding, the total cost of goods with and without VAT.

Fill out the invoice form correctly

Budgetary institutions are exempt from paying value added tax only for core activities financed by government assignments. Therefore, if an organization conducts any business activity, there is a direct obligation to pay tax to the budget. The document confirming the size of the tax base for calculating obligations, as well as the right to receive benefits, is an invoice. In the article you can (invoice 2019) for free, and also learn how to fill it out correctly.

Let's look at how to fill out the form using a specific example: the budget organization "ALLUR" sells swimming pool rental services. On 01/09/2019, a contract for the provision of 200 hours was concluded. We create a finished sample. You can download a free sample (new invoice form 2019) using the button.

Invoice for services - sample filling in 2020 - 2020

• document number and date;
• names of the seller and buyer, their tax identification number, addresses;
• number of the document confirming the prepayment;
• name of the service;
• name of currency;
• prepayment amount;
• tax rate;
• the amount of VAT charged to the buyer.

Taxpayers working under the simplified tax system, UTII, and patent system are generally exempt from paying VAT. But there are a number of situations that predetermine the possibility of occurrence and they have an obligation to pay tax.

Filling out an invoice according to form No. 868

When issuing an invoice using Form No. 868, it is necessary, if possible, to fill out all lines. If any fields are left blank, a dash is placed in them.

Mandatory details of the form include: “Supplier” - INN, full or abbreviated (according to the Charter) name of the supplier (seller) organization - postal address, contact phone/fax number, bank details of the supplier (current, correspondent account, BIC bank and location (city) ) supplier bank).

“Consignor and his address” - if the supplier and the consignor are the same legal entity, then “Same” is written in the line. Otherwise, the TIN, full or abbreviated (according to the Charter) name of the shipper, as well as his full postal address are indicated.

“Consignee and his address” - TIN, full or abbreviated (according to the Charter) name of the consignee and his postal address.

“Accepted” - indicates the acceptance of the invoice.

“Payer and his address” - if the payer and the consignee are the same legal entity, then “Same as the consignee” is written in the line.

Preparation of invoices for the provision of transport services

Let's turn on the logic. How are the transport services you provide measured - in pieces, hours or rubles? Filling out the “Unit of Measurement” column and subsequent columns depends on this. So, for example, for services (as a rule) the invoice is filled out as follows: column 1 - “Services for . according to the agreement.”, column 2 - either a dash or code 796, column 2a - a dash or “piece”. Then the filling of columns 3 and 4 will be different, namely: if we put a dash in columns 2 and 2a, then columns 3 and 4 will not be filled in. If in columns 2 and 2a there is code 796 and the unit of measurement is “piece”, then you need to fill out columns 3 and 4. If the unit of measurement is “hour”, then accordingly, put in column 2 - OKEI code 356, in column 2a - “hour”, in column 3 - the number of hours, in column 4 - the price of 1 hour (excluding VAT).

Hello! There is an excellent article on our forum: Instructions for filling out invoices, please read carefully. Despite the fact that the article was written in 2012, the information in it is still relevant today. Read especially carefully the section “Filling out the table in the invoice” regarding filling out columns 2 and 2a. There are also links to letters from the Ministry of Finance. From myself I can say that your buyer himself does not know what he wants, and perhaps he simply does not have the money to pay for the services you provide.

How to reflect units of measurement in the provision of services in the UPD

LLC is engaged in organizing cargo transportation. What unit of measurement can be indicated in this case? If this is a flight, what is the OKEI code? Should the units match? The relevant information in these columns is filled in if it is possible to indicate them, for example, when providing services with an hourly rate.

The answer to your question depends on the terms of the service agreement. The fact is that often the cost of transportation services is determined individually based on the volume of cargo, distance and other conditions, so it is not possible to determine the unit of measurement for such a service according to OKEI. Then in the columns in columns 2 and 2a, transport companies enter dashes legally.

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Invoice for transport services

Answer: No, you shouldn't. According to the general rule, an invoice is issued only if the customer of transport services is a VAT payer. Sviridov does not pay VAT and does not file a VAT tax deduction; accordingly, he does not need an invoice from Gruzovik.

An invoice is issued using a similar principle if you have received an advance payment for transport services, but have not yet provided the services themselves. In this case, the period is counted from the moment funds are credited from the customer to the current account of the transport company.

Transport services act without unit of measurement

For example, the internal regulations of your organization stipulate that the calculation of transportation services is carried out according to an approved algorithm, and certain indicators are involved in the calculation (delivery kilometers, weight of cargo, number of passengers, terrain over which the cargo is transported - city, intercity, etc., man-hours for loading services). The result of the calculation can be a tariff fixed in one or another unit of measurement (machine-hours, man-hours, city and intercity kilometers), which you can specify when issuing an invoice. Companies providing transport services should remember to adhere to deadlines: invoice for transportation services must be issued no later than 5 calendar days from the date of provision of services.

The discharge period must be counted from the day following the day of provision of transportation services. If the deadline expires on a weekend, please ensure that your invoice is issued on the following Monday.

How to properly issue an invoice for services? Detailed instructions and sample filling

is engaged in passenger transportation. This company received an application to transport employees of the Invest LLC organization. The prepayment to the account of Transport Service LLC was made on February 19, 2018. The deadline for issuing an invoice for transport services actually expires on 02/24/2018, but this date falls on a Saturday. This means that the document must be issued no later than Monday, 02/26/2018.

1. Since the contractor is directly related to cargo transportation, you can put a dash in the line “Consignor and his address.”
2. Name .
3. Since the contract states that the cost of services is calculated depending on the weight of building materials, the unit of measurement that should be indicated in the invoice is kilogram. (In other cases, you can find hourly wages; accordingly, the unit of measurement will be an hour).
4. In the column “Quantity (volume)” the actual weight of transported building materials is indicated.
5. The tariff must match that in the contract.
6. The tax amount is calculated in accordance with the accepted tax rate.

• invoices
• filling out an invoice for transport services

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Modern transport services

transportation of passengers and cargo; loading and unloading operations; warehousing of any cargo; truck preparation; provision of a truck on a rental or rental basis; delivery of new or repaired trucks; transport forwarding services.

The main transport service of companies is, of course, cargo transportation.

As a rule, this service is accompanied by other services such as: loading, unloading, forwarding, etc.

Additional transport services include information, commercial, marketing and insurance services. Classification of transport services Depending on the relationship with the main activities of transport enterprises, services can be transportation (when there is an element of transportation in one form or another) and non-transportation.

Events Quarter

What items are included in this document? First of all, supporting documents must be provided for all operations performed. Thus, incurred business expenses are documented with supporting documents, which are the basis for accounting.

How to fill out an invoice? Starting from January 24, 2012, a new invoice form came into force, approved by Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137. The following information was added to the new invoice: name and currency code, unit of measurement code, digital country code origin of the goods.

Unit of measurement for transport services in the act

The purpose of creating such a classifier was to unify the units of measurement used in the Russian Federation. For the user, its presence provides a certain convenience and eliminates the need to come up with your own units.

• Try to choose a unit that fits the meaning.

Ministry of Finance of Russia dated 08/14/2015 N 03-03-06/1/47252, dated 09/18/2014 N 03-07-09/46708, dated 05/30/2013 N 03-07-09/19826).In the resolution of the Arbitration Court of the Ural District dated 06/09/2015 N F09-3067/15 in case N A47-13182/2013 there is a case of claims by the tax inspectorate for the lack of indicators in the columns “quantity” and “price per unit of measurement” of invoices for the purchase of works and services.

This reference book was approved by Decree of the State Standard of the Russian Federation dated December 26, 1995 No. 366 and is officially called “OK 015-94 (MK 002-97). All-Russian classifier of units of measurement."

Russia how to correctly fill out an invoice for transport services

Similar rules have been established for the issuance of a consolidated invoice by principals (principals) when selling goods through intermediaries. The principal (principal) has the right to issue a consolidated invoice to the intermediary if the latter, on its own behalf, sold goods (work, services) to two or more buyers on the same day.

updated invoice forms began to contain such information, field 1 you need to enter the serial number and date of issue of the primary document. Digital code for ok currencies (decree of the state standard of the Russian Federation dated 25. G.) summarizes the results that are taken into account when compiling a purchase book, a sales book, and in cases provided for by the resolution of the government of the Russian Federation dated g. As in the case of the shipper in line (3) , if the invoice is issued not for a product, but for work performed, services rendered, property rights, put a dash in this field. The serial numbers of such adjustment invoices are indicated by each taxpayer in accordance with their individual chronology of invoice preparation. Standard form of invoice and rules for maintaining logs of purchased and. If the invoice is issued not for a product, but for work performed, services rendered, property rights, put a dash in this line.

Regulatory regulation

Under a transport expedition agreement, one party (the forwarder) undertakes, for a fee and at the expense of the other party (the client-shipper or consignee), to perform or organize the performance of services specified in the expedition agreement related to the transportation of goods (clause 1 of Article 801 of the Civil Code of the Russian Federation).

If it does not follow from the transport expedition agreement that the forwarder must fulfill his duties personally, the forwarder has the right to involve other persons in the performance of his duties (Article 805 of the Civil Code of the Russian Federation).

The client, in the manner prescribed by the transport expedition agreement, is obliged to pay the remuneration due to the forwarder, as well as reimburse the expenses incurred by him in the interests of the client (clause 2 of article 5 of the Federal Law of June 30, 2003 No. 87-FZ “On transport and forwarding activities”).

Based on paragraph 1 of Article 154 of the Tax Code of the Russian Federation, the tax base for VAT when a taxpayer sells services, including freight forwarding services, is defined as the cost of these services, calculated on the basis of prices determined in accordance with Article 105.3 of the Tax Code of the Russian Federation, without including VAT.

If a forwarder, when providing services for organizing the transportation of goods, acquires third party services on its own behalf and at the expense of the client, then its activity is, in fact, an agency (intermediary).

Thus, in the case when, within the framework of a transport expedition agreement, the freight forwarder provides transport and forwarding services with the involvement of third parties to carry out work (services), the costs of which are compensated by the client, the VAT tax base of the freight forwarder includes the remuneration received by him for the services, provided to the client. At the same time, the forwarder accepts for deduction VAT amounts presented on goods (work, services) purchased for the provision of transport and forwarding services, the costs of which are not reimbursed by the client (clause 1 of Article 156 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated March 23, 2015 No. 03-03-06/1/16691).

In accordance with paragraph 3 of Article 169 of the Tax Code of the Russian Federation, VAT taxpayers, including intermediaries, are required to prepare invoices, maintain purchase books and sales books.

VAT payers, including those exempt from the duties of a taxpayer, and persons who are not taxpayers, in the event of issuing and (or) receiving invoices when carrying out business activities in the interests of another person on the basis of transport expedition contracts, are required to keep a log of received and invoices issued in relation to the specified activities. Obviously, the obligation to keep a journal of invoices arises for forwarders only if they define the tax base as the amount of income received in the form of remuneration for the execution of these contracts (clause 3.1 of Article 169 of the Tax Code of the Russian Federation).

The forms and rules for maintaining (filling out) documents used by intermediaries when calculating VAT are regulated by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137 (hereinafter referred to as Decree No. 1137). Let us remind you that as of October 1, 2017, changes have been made to the forms and rules for filling out (maintaining) invoices, purchase books and sales books, invoice journal, approved. Resolution No. 1137.

Rules for filling out an invoice, approved. Resolution No. 1137 (hereinafter referred to as the Rules for Completing Invoices) establishes special requirements for filling out invoice indicators reissued by freight forwarders to clients.

Thus, in the case of a freight forwarder purchasing goods (work, services), property rights on its own behalf from one or more sellers, the invoice reissued to the client shall indicate:

• in line 1 - the number and date of the invoice in accordance with the individual chronology of the forwarder (clause "a" clause 1);
• in line 2 - full or abbreviated name of the legal entity - forwarder in accordance with the constituent documents (full name of the individual entrepreneur - forwarder) (clause "c" clause 1);
• in line 2a - the forwarder’s address indicated in the Unified State Register of Legal Entities, within the location of the legal entity (place of residence of the individual entrepreneur indicated in the Unified State Register of Individual Entrepreneurs) (clause “d”, paragraph 1);
• in line 2b - TIN and KPP of the forwarder (paragraph “e”, paragraph 1);
• in line 5 - details (number and date of preparation) of payment and settlement documents on the transfer of funds by the forwarder to the sellers and by the buyer (client) to the forwarder, through the sign “;” (semicolon) (clause “z” clause 1);
• in column 1 - the names of the delivered (shipped) goods (works, services), property rights, in separate positions for each seller, and in the case of receiving an advance payment - the names of the supplied goods (works, services, property rights) for each seller (clause " a" clause 2);
• in columns 2-11 - in separate positions, the corresponding data from invoices issued by sellers to the forwarder, for each seller in the share presented to the buyer (client) (clause 2(1)).

Topic: Invoice for services, how to correctly fill out columns 2, 2a, 3 and 4

The Ministry of Finance of Russia, in a recently published letter dated October 15, 2012 No. 03-07-05/42, discussed some of the nuances of filling out an invoice for the provision of services. Officials settled on the rules for drawing up columns 2, 2a, 3 and 4 of the invoice, which indicate the units of measurement (code and national symbol), quantity and price per unit of measurement.

The authors of the commented letter note that it is not necessary to fill out the specified fields in the invoice for services. If the relevant data cannot be determined, then there is no need to include them in the invoice drawn up for services. In this case, dashes should be added.

How is the service measured in the cargo transportation act?

answers to questions of the Tax Code of the Russian Federation. At the same time, according to paragraph two of paragraph.

2 tbsp. 169 of the Tax Code of the Russian Federation, errors in invoices that do not prevent tax authorities from identifying the seller, buyer of goods (work, services), property rights, the name of goods (work, services), property rights, their value, as well as the tax rate and the amount of tax presented to the buyer is not a basis for refusing to accept tax amounts for deduction (see also letters of the Ministry of Finance of Russia dated 08/14/2015 N 03-03-06/1/47252, dated 09/18/2014 N 03-07-09/46708 , dated 05/30/2013 N 03-07-09/19826). The resolution of the Arbitration Court of the Ural District dated 06/09/2015 N F09-3067/15 in case N A47-13182/2013 notes the case of claims by the tax inspectorate for the lack of indicators in the columns “ quantity" and "price per unit of measurement" of invoices for the purchase of works and services.

Documentation and accounting of transport services

Russia how to correctly fill out an invoice for transport services

fills 2020 - imgur. Invoice for transport services. Invoice form download for transport services. Posted by ZEHMETKESH. Sample of filling out a contract for transport services using an invoice sample. Recommendations on how to fill out and a sample form. Invoice Goods and services.

In this regard, for third party services purchased by freight forwarders on their own behalf at the expense of customers, freight forwarders may issue invoices indicating the cost of all third party services reimbursed by customers.

Transport services act without unit of measurement

1. The cost of intermediary services, reflected in method No. 1, is RUB 1,200.00. (including VAT RUB 183.05).
2. The costs of transporting the goods are reimbursed by the buyer.

Operation Method 1.

Intermediary services Method 2. Change in the cost of goods Dr Kt Amount Dr Kt Amount Goods purchased by the seller 41 60 646 364.41 41 60 646 364.41 19 60 116 345.59 19 60 116 345.59 68 19 116 345.59 68 19 116 345.59 Goods sold to buyer 62 90-1 895 420.00 62 90-1 922 050 =0 90-3 68 136 589.42 90-3 68 140 651.62 = 136 589.42 4 062.20 Costs for transportation of goods to the buyer (included in the price of goods) – – – 41 76 22,567.8 19 76 4,062.20 68 19 4,062.20 Cost of goods sold is written off 90-2 41,646 364.41 90-2 41,668

Accounting and legal services

In this regard, and taking into account that the elements of the terms of the transport expedition agreement are similar to the intermediary agreement, freight forwarders can issue invoices for the services of third parties purchased by them on their own behalf at the expense of the client, reflecting the indicators of invoices issued to freight forwarders by organizations directly providing these services, in the manner prescribed by the Rules for commission agents (agents).

The section lists the list of necessary accompanying documents for transporting cargo across Russia, the rules for filling out a consignment note (Bill of Lading) and a waybill. See also Documents necessary and sufficient for the carriage of goods by road across the territory of the Russian Federation

Invoices are issued by the forwarder

We will pay special attention to companies that provide services under transport expedition contracts. Such companies issue invoices to shippers: (click to expand)

• for the amount of remuneration due according to the agreement (if necessary, a calculation is attached to the invoice);
• for the amount of services that the forwarder provided to third parties (the amount of payment is confirmed by invoices, delivery notes, certificates of work performed).

If you provide forwarding services, then it is advisable for you to draw up consolidated invoices, in which you indicate in separate items the amount of services to third parties and the amount of your own remuneration. In the “Seller” line, indicate your information, and not information about third parties from whom you received services.

Registration of invoices by the forwarder is carried out in the following order:

How to fill out an invoice correctly

1. Unknown authorship. If it is difficult to determine from the document who exactly is the buyer and who is the seller, such an invoice will be considered invalid. This is quite likely. If the details of both parties are incorrectly specified or missing, such as:
   Name of the organization;
2. address;
3. TIN.
4. Wrong product or service. If the invoice does not clearly indicate which product was purchased or service was provided, or this information contradicts other documents, VAT will not be refunded. For example, according to the invoice, “Romashka” candies were shipped (this name of the product is indicated in column 1), but in fact “Red Poppy” candies were sold.
5. Inaccuracies in monetary figures. Problems associated with incorrectly indicating the cost of products (services) or the advance received for them also neutralize the value of the invoice. This may be related:
   with an incorrect indication of the payment currency (pay attention not only to the name of the currency, but also to its code);
6. with omission or incorrect information regarding the quantity of goods (units of work or services);
7. with errors in prices;
8. incorrect calculation of cost (quantity multiplied by price does not result in the indicated figure in the “cost” column).
9. Incorrect VAT calculation . In the column where VAT is indicated, one rate is indicated, and the amount is calculated using another, or a standard percentage is calculated when the rate should have been zero.
10. Unknown VAT amount . If the required number is not in the corresponding column, although it is indicated in the “rate” column, and also if the given number is not obtained by multiplying the rate and the amount paid for goods (services).

• the transaction is not subject to VAT (Articles 149, 169 of the Tax Code of the Russian Federation);
• the enterprise sells goods to individuals at retail for “cash” (for such transactions, a strict reporting form or a receipt from the cash register is sufficient);
• entrepreneurs are under special tax regimes (simplified taxation, imputation, unified agricultural tax, have a patent);
• a legal entity gives the goods to its employee free of charge (based on letter of the Ministry of Finance of the Russian Federation dated February 8, 2020 No. 03-07-09/6171);
• delivery of goods is planned, and an advance has been received for it (in this case, this product is produced no longer than six months, or the buyer does not pay VAT, or the transaction has a zero rate for this tax, for example, the product is being exported).

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How to issue an invoice for freight transportation

If the parties prefer an electronic form of document exchange, then a written agreement is required to issue invoices electronically. Also, both the contractor and the customer need to have a strengthened qualified electronic signature

and special technical equipment.

• the exact name of the document (i.e. “Adjustment Invoice”);
• number, as well as date of compilation;
• numbers and dates of generation of invoices, according to which the cost or volume of services provided is adjusted;
• names of the seller and buyer, their addresses, TIN;
• names of services for which price adjustments are made or volume indicators are clarified;
• indicators of the volume of services (if any) before and after adjustments;
• name of settlement currency;
• government contract identifier (if available);
• price per unit of measurement of service;
• cost of services provided without VAT - before and after adjustments to prices and volumes of services;
• tax rate;
• VAT amount - before and after adjustments;
• cost of services provided including VAT - before and after adjustments;
• the difference between the figures on the original invoices and those resulting from the adjustments.

Invoice from January 1, 2020

The second method is electronic. To transmit an invoice to the buyer electronically, you need to obtain his consent. In addition, your and your counterparty’s means of receiving, exchanging and processing invoices electronically must be compatible. They must comply with established formats and procedures. This is stated in paragraph 2 of paragraph 1 of Article 169 of the Tax Code of the Russian Federation.

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Sample invoices from January 1, 2020

• serial number and date of compilation;
• name, address and identification numbers of the seller and buyer or contractor and customer;
• name and address of the shipper and consignee - only for shipped goods;
• number of the payment order or other payment and settlement document - if payment took place before shipment;
• the name of the goods shipped or a description of the work performed, services provided and property rights transferred, their units of measurement, when they can be determined;
• the quantity of goods shipped or the volume of work performed and services provided in the specified units of measurement, when they can be determined;
• name of currency;
• identifier of a government contract, contract (agreement) (if any) – for deliveries under government orders;
• price per unit of measurement, if possible, under the contract excluding tax. In case of application of state regulated prices - taking into account the amount of tax;
• the cost of goods shipped, work performed, services provided, transferred property rights without tax;
• the amount of excise duty on excisable goods;
• tax rate;
• the amount of tax based on current tax rates;
• the cost of the total quantity of goods supplied (shipped) according to the invoice (work performed, services rendered), transferred property rights, taking into account the amount of tax;
• country of origin of the goods - only for imported goods;
• registration number of the customs declaration - only for imported goods;
• code of the type of goods according to the Commodity Nomenclature of Foreign Economic Activity of the EAEU - when exporting goods to the countries of the Eurasian Economic Union.

An invoice is prepared by accountants or an entrepreneur if he maintains his own records. You can work the old fashioned way or pay attention to outsourcing - this direction continues to gain popularity. Specialized companies will take care of your concerns with personnel, accounting, and tax reporting. Compare how much more profitable this has now become than keeping full-time employees.

Sample invoice for cargo transportation - We have everything

In addition, according to the norms of Chapters 51 “Commission” and 52 “Agency” of the Civil Code of the Russian Federation, the regulation of settlement relations in obligations related to commission and agency differs from the composition and types of settlements stipulated by the transport expedition agreement (payment for transportation, warehousing, transshipment , cargo storage, etc.). In this case, the forwarder has the right to involve other persons in the performance of his duties.

One of the ways to resolve a dispute that arose during the transportation of goods is to send a claim to the counterparty. The need to file a claim may be established by law or contract.

Russia how to correctly fill out an invoice for transport services

Appendix 3: An example of an invoice, act and invoice generated by a user who was provided with Internet access service. A document that certifies the provision of services in full, the same applies to the shipment of goods, is called an invoice. The intermediary purchases goods, works or services on his own behalf.

Add to favoritesSend by email An invoice for services - a sample of filling out for 2017–2018 is presented in our article - is the object of close attention of many VAT payers carrying out activities of this kind. Let's look at the design features of this service document. Who should draw up invoices for services What types of invoices for services are established by the Tax Code of the Russian Federation Filling out an invoice for services rendered Filling out an invoice for amounts prepaid for services Filling out an adjustment invoice for services Results Who should draw up invoices for services Drawing up an invoice for services, if the taxpayer works with VAT, is the same necessity as when selling goods or performing work.

Unit of measurement and quantity in acts for services rendered

Waybills confirm that the equipment was working and not idle, and also provide documentary support for the costs of fuel and lubricants. In the case under consideration, the main person interested in the availability of waybills is the organization that owns the vehicles (in the example discussed earlier, organization 2).

Important

Let us pay attention to the ruling of the Ninth Arbitration Court of Appeal (post. Ninth AAC dated January 19, 2016 No. 09AP-56934/15). The reason for this litigation between the taxpayer and the tax authority was the following fact.