Изменения в заполнение счета-фактуры при заключении госконтракта

Изменения в заполнение счета-фактуры при заключении госконтракта

Источник картинки: http://arkada-pravo.ru/

Изменения, счет-фактура, госконтракт

Изменения в заполнение счета-фактуры при заключении госконтракта
19.05.2017

Федеральным законом от 03.04.2017 № 56-ФЗ «О внесении изменений в статьи 169 и 251 части второй Налогового кодекса Российской Федерации» внесены изменения в статью 169 Налогового кодекса Российской Федерации относительно заполнения счета-фактуры при заключении госконтракта, договора(соглашения).

На основании пункта 1 статьи 1 Федерального закона пункты 5, 5.1 и 5.2 статьи 169 НК РФ дополнены подпунктами 6.2, 4.2 и 6.1, согласно которым в счете-фактуре (корректировочном счете-фактуре), выставляемом при реализации товаров (работ, услуг), передаче имущественных прав или при получении оплаты, частичной оплаты в счет предстоящих поставок товаров (выполнения работ, оказания услуг), передачи имущественных прав, должен быть указан идентификатор государственного контракта, договора (соглашения), при наличии.

В соответствии с пунктом 2 статьи 2 Федерального закона указанные изменения вступают в силу с 1 июля 2017 года.

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