ФНС России утвердила новый формат счета-фактуры

Евгений Шелест

ФНС России утвердила новый формат счета-фактуры
karelnoppe / Depositphotos.com

Новый формат принят соответствующим приказом от 19 декабря 2018 г. № ММВ-7-18/820@1. Однако, кроме формата счета-фактуры, также утвержден:

формат представления документа об отгрузке товаров (выполнении работ), передаче имущественных прав (документа об оказании услуг), включающего в себя счет-фактуру; формат представления документа об отгрузке товаров (выполнении работ), передаче имущественных прав (документа об оказании услуг) в электронной форме.

Приказ вступает в силу 2 февраля. При этом до 31 декабря 2019 года можно создавать счета-фактуры в электронной форме как по новому формату, так и по формату, утвержденному приказом ФНС России от 24 марта 2016 г. № ММВ-7-15/155@. Этот документ утратит силу с 1 января 2020 года.

Отметим, что принятие нового приказа связано, в том числе, с повышением ставки НДС.

Можно ли составлять корректировочный счет-фактуру на бумажном носителе к счету-фактуре, который составлен в электронном виде? Узнайте из материала «Корректировочный счет-фактура» в «Энциклопедии решений. Налоги и взносы» интернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!

Напомним, что с 1 января иностранная организация обязана встать на учет в налоговом органе при оказании электронных услуг на территории РФ, даже если аванс за услуги получен в 2018 году.

______________________________

1 С текстом приказа ФНС России от 19 декабря 2018 г. № ММВ-7-18/820@ «Об утверждении формата счета-фактуры, формата представления документа об отгрузке товаров (выполнении работ), передаче имущественных прав (документа об оказании услуг), включающего в себя счет-фактуру, и формата представления документа об отгрузке товаров (выполнении работ), передаче имущественных прав (документа об оказании услуг) в электронной форме» и материалами к нему можно ознакомиться на официальном интернет-портале правовой информации (номер опубликования: 0001201901220030).

Источник: garant.ru

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