Обновлена форма счета-фактуры в связи с введением системы прослеживаемости товаров

Екатерина Уцына

Обновлена форма счета-фактуры в связи с введением системы прослеживаемости товаров
Elnur_ / Depositphotos.com

Правительство РФ скорректировало формы и правила заполнения документов, применяемых при расчетах по НДС,  в связи с введение национальной системы прослеживаемости товаров с 1 июля 2021 года (постановление Правительства РФ от 2 апреля 2021 г. № 534).

Так, в частности внесены изменения в форму счета-фактуры. В нее добавлена новая строка 5а, в которой будут указываться реквизиты (номер и дата составления) документа об отгрузке товаров (о выполнении работ, об оказании услуг), о передаче имущественных прав, соответствующего порядковому номеру (порядковым номерам) записи в счете-фактуре. При необходимости можно указать и несколько подтверждающих документов.

Также предусмотрены и отдельные графы для указания кода вида товара в соответствии с единой Товарной номенклатурой внешнеэкономической деятельности Евразийского экономического союза и регистрационного номера декларации на товары или регистрационного номера партии товара, подлежащего проележиваемости. В отношении таких товаров нужно будет указать и их количественную единицу по ОКЕИ и количество товара. В отношении товара, не подлежащего прослеживаемости, эти данные не указываются.

Все важные документы и новости о коронавирусе COVID-19 – в ежедневной рассылке Подписаться

Аналогичные изменения внесены и в форму корректировочного счета-фактуры, форму журнала учета полученных и выставленных счетов-фактур, а также формы книг покупок и продаж (в т. ч. и в дополнительные лист к ним).

Источник: garant.ru

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