Екатерина Уцына
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Правительство РФ подготовило положения о национальной системе прослеживаемости товаров, а также утвердило перечень товаров, подлежащих прослеживаемости (постановление Правительства РФ от 1 июля 2021 г. № 1108, постановление Правительства РФ от 1 июля 2021 г. № 1110).
Установлено, что с 1 января 2023 года операторы электронного документооборота обязаны будут представлять в налоговую службу счета-фактуры или универсальные передаточные документы, содержащие реквизиты прослеживаемости, в том числе и корректировочные. Направляться документы должны будут не позднее рабочего дня, следующего за днем получения поступивших документов.
Формы, форматы, а также порядки заполнения отчета об операциях с товарами, подлежащими прослеживаемости, и документов, содержащих реквизиты прослеживаемости, будут разработаны налоговой службой до 1 августа 2021 года. До начала декабря 2022 года будет подготовлен порядок представления операторами электронного документооборота счетов-фактур и универсальных передаточных документов.
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Согласно перечню, прослеживаемости подлежат холодильники, стиральные машины, мониторы и проекторы, детские коляски и автокресла, бульдозеры, грейдеры, экскаваторы, автопогрузчики с вилочным захватом.
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