Journal of purchases and sales sample filling. Download new shopping book and sales book

Decree of the Government of the Russian Federation dated July 30, 2014 No. 735 approved new forms of the register of received and issued invoices, purchase books and sales books. In the article we will consider what has changed in each of these forms.

It is not specified exactly when the new forms will need to be applied. As soon as the new forms begin to be filled in, we will inform you about it and provide forms for downloading forms and examples of filling them out.

Register of received and issued invoices

The form still consists of two parts: the first takes into account invoices issued, the second - received.

The specified decision made some changes to the rules for filling out this form.

What changed:

• The journal is now required to be kept not only by VAT taxpayers, but also by persons who are not payers of this tax and who carry out entrepreneurial activities in the interests of another person under an agency agreement, commission agreement or agency agreement (that is, intermediaries: agents, commission agents).
• In this regard, columns 10, 11 and 12 appeared in the form of the invoice accounting journal in part 1, which indicate information about intermediary activities. These columns are filled only by the commission agent (agent). If the commission agent purchases goods (works, services) for the committent, then the name of the seller (column 10), his TIN / KPP (column 11), number and date of the invoice received from the seller (column 12) are indicated. If the commission agent sells goods (works, services) to the buyer, then the name and TIN / KPP of the seller-committent (principal) (columns 10,11) indicated in column 8 of part 2 of this journal, and the number and date of the invoice issued this seller-committent (column 12).
• Similarly, in part 2 of the invoice accounting journal, three columns appeared for the commission agent (agent) to indicate information about intermediary activities: the name of the subcommission agent (column 10), his TIN / KPP (column 11), transaction type code (column 12) . Transaction type codes are also approved by the above resolution:

• Previously, the number and date of the invoice were indicated in different columns (5 and 6), now in one (column 4).
• The operation type code, previously indicated in column 4, is now entered in column 3. If several types of transactions are indicated in the invoice, then the codes are entered in the column separated by a semicolon (;).

Book of purchases

The form of the purchase book has also been updated somewhat.

What changed:

• Group 2 has been added, in which the code of the type of operation is entered, if there are several operations, then the codes are listed separated by a semicolon.
• TIN / KPP of the seller, previously indicated in different columns (5a and 5b), are now entered in one column 10.
• Two columns have been added to indicate information about the intermediary (commission agent, agent) - column 11 “Name of the intermediary” and column 12 “INN / KPP of the intermediary”.
• Previously, in column 6 it was necessary to indicate the country of origin and the number of the customs declaration, now it is necessary to enter the number of the customs declaration in column 13, and in column 14 the name and currency code. These two columns must be filled in if the goods are purchased for foreign currency.
• In column 15 of the new form of the purchase book, the cost of goods (works, services), including VAT (from column 9 of the invoice) is indicated. If the data in this column is entered on the basis of an adjustment invoice, then the figure is taken from column 9 of the adjustment invoice (Total increase or decrease), including VAT.
• Column 16 reflects the total amount of VAT on this invoice, calculated in accordance with the applicable rates. If the data is entered for a corrective invoice, then the figure from column 8 of this invoice is taken.

Sales book

What has changed in the sales book:

• Similarly, a column has been added to indicate the code for the type of operation.
• Two columns have also been added to indicate information about the intermediary.
• There is a new column to reflect the name and code of the currency.
• The total cost of sales according to the invoice is indicated in the currency of the invoice and in rubles, kopecks (13a and 13b), including VAT.
• The cost of sales is broken down at the applicable rates of 0, 10 and 18%, the amounts are shown without VAT (columns 14, 15, 16).
• Separately, the amount of VAT is indicated at rates of 10 and 18% (columns 17, 18).
• Column 19 reflects the cost of sales exempt from VAT.

UPDATE!

Since October 01, 2014, by a decree of the Government of the Russian Federation, new forms of the purchase book and the sales book, as well as the invoice accounting journal, have been introduced.

The changes affected filling in the details, as well as new columns were introduced. You can view filling samples and download new forms below.

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Since January 2012, new books of purchases and sales books have been introduced into the workflow. On the basis of Decree of the Government of the Russian Federation No. 1137 dated December 26, 2011, the updated forms of these documents come into force.

The document introduced four new columns. The first column indicates the date and number of the original document. The number and date of correction are entered in the second column. The third column is designed to record the date and number. In the fourth one, the number and date of the last corrected document is fixed. A similar form is adopted when filling out the forms of additional sheets of documents.

If an advance payment is received from the buyer, then in the new books of purchases and sales, columns numbered 4, 6, 8a, 9a, 10, 11 and 12 remain blank. The cost is indicated in rubles and kopecks. Until the 20th day after the end of the quarter, the books should be numbered, laced and then sealed with the seal of the organization. After that, the book is signed directly by the head or individual entrepreneur. By analogy, additional sheets are drawn up. Please note that the continuous numbering of sheets continues in the same order.

When transferring a book of purchases and sales to the tax service in electronic form, they must be signed in the form of a digital electronic signature. From the moment of the last entry made, new forms are stored for 4 years. Previously, the shelf life was 5 years. Please note that from the conclusions made by the Supreme Arbitration Court of the Russian Federation in the ruling No. VAC - 8330/11 dated 22.08.2011, it follows that the deadlines for demanding the payment of tax amounts are not restrictive.

For taxpayers-buyers, in order to record all invoices, it is the responsibility of maintaining a purchase book, which records all goods offered by sellers. The purpose of the ledger is to determine the amount of VAT deductible for buyers.

Only when invoices are provided, the function of which is to confirm the cost of the purchased goods and the corresponding entries in the purchase book, the amounts of VAT on the purchased goods are accepted for deduction (reimbursement).
The buyer must register all invoices received from sellers in chronological order and in accordance with the tax period when it becomes necessary to deduct VAT amounts.

Responsibility for the correct maintenance and filling of the purchase book rests with the head of the organization or a person authorized by him.

In the case of maintaining a document in electronic form, a printout of the electronic version is provided, the sheets must be properly numbered, sealed no later than the 20th day of the month following the expired tax period. The document is stored for 5 years (including the date of the last entry).

If an import organization purchases goods, then VAT is paid to it by the customs authority. Then there is no invoice and only the customs declaration for the import of the purchased goods and documents confirming the fact that the tax has been paid to the customs authority are registered in the book.

The book also registers documents formalizing the transfer to the authorized capital as a contribution of property, property rights, intangible assets.

In the sales book, upon receipt of full or partial payment on account of the planned upcoming deliveries, the taxpayer records invoices, they are recorded in the purchase book directly upon shipment of goods, against the received full or partial payment, and the corresponding amount of VAT is indicated.
The planned expenses for a business trip (renting housing, purchasing services, for delivering employees to the place of business trip and back) are registered, and the basis is the strict reporting forms provided by the employee (or their copies) attached to the relevant documents for the business trip report, where a separate the line indicates the amount of VAT.

An invoice is not registered in the following cases:

• gratuitous transfer to the buyer of goods (work, services)
• transfer of goods from the committee for its sale to the commission agent (agent)
• when a broker performs a transaction of purchase and sale of securities, foreign currency

Appendix No. 2 to the Rules approved by Decree No. 914 provides a sample form of the purchase book.
At the top of the additional sheets, the name of the buyer's organization, TIN / KPP and the tax period when the purchase was made are written.

In column 1, a serial number containing information about invoices is filled in. It will not necessarily match the invoice number that was assigned to it in the log of received invoices, because. the facts of receipt of invoices are not always the facts of acceptance of VAT for deduction. If there is a resale of goods (services, work) and an invoice was issued during the sale, then the number recorded in column 1 in the sales book will be reflected in column 9.

Column 6 is provided for filling in invoices issued for the sale of goods imported within the territory of the Russian Federation. If a Russian-made product is sold, then only the country of origin should be noted: Russia. If the goods were imported from abroad, then in the sixth column an ​​entry is made about the country of origin of the goods and the number plate of the customs declaration.

Columns 8-11 indicate the names of purchases, the amounts of VAT calculated in accordance with tax rates. Each column in turn is divided into two parts:

• indication of the cost of sales without VAT;
• the amount of VAT, which is calculated from the cost of sales in accordance with the rates: 10%, 18%, 20%. In cases where the amount of tax is determined by the calculation method, the rates will be in accordance with paragraph 4, article 164 of the Tax Code of the Russian Federation.

In column 10, the amount of purchases, which is taxed at a rate of 0% VAT, is filled in by the taxpayer who sells the goods for export and who, at the same time, is provided with services and work directly related to the sale of the specified goods.
When compiling a VAT tax return, the final data in columns 7, 8a, 8b, 9a, 9b, 10, 11a, 11b, 12 for each tax period are used.

All changes related to the registration of the record concerning the cancellation of the invoice record are made in additional sheets of the book, while taking the tax period within which the invoice was registered before making changes to it. Additional sheets are an integral part of the shopping book. A sample form of an additional sheet is given in Appendix No. 4 to the Rules. The indicators from the additional sheets will correspond to the indicators taken from the book itself. The documents will differ only in the date of their compilation, which is affixed at the top of the sheet.

Completing and maintaining a sales ledger

The sales ledger is maintained by the seller for the purposes of registering and accounting for invoices issued to buyers. Here, all invoices drawn up by the seller during transactions recognized as objects subject to VAT, as well as not subject to taxation, are recorded.

In cases where the buyer receives from the taxpayer KKI tapes and strict reporting forms instead of invoices, then the listed documents equated to them are registered in the sales book.

When receiving funds in the form of payment, partial payment against future deliveries of goods and transfer of property rights, the seller must draw up an invoice with subsequent registration in the sales book.
The maintenance of this document by the taxpayer is necessary, first of all, to determine the amount of tax liabilities for VAT.

The period of storage of the document by the supplier is 5 years (taking into account the date of the last entry).

All pages of the document are numbered, laced and sealed. Keeping the book is assigned to the head of the organization or an authorized person.

All entries are recorded in the document in chronological order and in the tax period when the tax liability arises.

It is allowed to keep the book in electronic form. Not later than the 20th day of the month following the expired tax period, the electronic version of the book is printed out, all pages are numbered and sealed.
Appendix No. 3 to the Rules approved by Decree No. 914 contains a sample sales book form.

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Purchase and sales books are accounting documents that are needed to calculate the amount of value added tax. Their data is completely transferred to the relevant sections of the VAT declaration, so errors in filling out each entry are critical.

Changes are often made to forms - so let's look at a sample of filling out a 2019 shopping book.

Important changes

From April 1, 2019, Government Decree No. 15 of January 19, 2019 comes into force. This regulatory legal act has made further changes to the current Decree No. 1137, which defines unified forms of the book of purchases and sales, as well as additional sheets to them.

Innovations corrected the forms that were in force in the previous edition. It is obligatory to apply new forms only from the second quarter of 2019 (from 04/01/2019). However, there is no ban on keeping new forms. Therefore, if the company starts using the updated sales book before April 1, it will not be a mistake.

What exactly has changed in the form, how to work with updates, what innovations will take effect from April 1 - our memo of innovations will help you figure it all out.

1. Updated sales book form

The register has been brought into line with changes in tax legislation. Namely, new columns have been introduced to reflect the amounts of VAT at the new rate of 20%.

Now, in columns 14 and 17 of the book, information calculated at the new rate should be established.

Please note that the calculation order has not changed. Only the increased tax rate is used.

New columns 14a and 17a have been introduced - they are used to calculate value added tax at the old rates. Column 14a should indicate the value of sales taxed at a rate of 18%, excluding VAT. Column 17a indicates the amount of tax calculated at a rate of 18% or 18/118.

2. A new form of an additional sheet to the sales book has been introduced

Similar changes have been made to the heading of the tabular part of the document: the name and content of columns 14 and 17 have been changed. New columns 14a and 17a have been introduced, which should contain information about the 18% tax rate.

3. A new procedure for processing the return of goods has been outlined

From the current requirements for maintaining a sales book, the rule that it is necessary to register invoices issued for the return of goods accepted for accounting was completely excluded from the document. It should be noted that earlier this provision was valid only at the level of tax recommendations. Now the norm is introduced at the legislative level.

The buyer must recover the VAT accepted for deduction on the corrective invoice, which will be given to him by the seller. The buyer no longer needs to issue an invoice when returning even a registered product.

Note that the current form of the purchase book has not been changed. Information about the purchases made in terms of applying the VAT deduction is filled in the "purchase book" register according to the old rules. Additional sheets to the book of purchases have not changed either.

Sample book of purchases and sales from January 1, 2019

The book of sales and purchases is kept by all VAT payers and tax agents in the mandatory forms established by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137 - in electronic or paper form. At the end of the reporting period, a paper document must be stapled, its pages numbered and signed by the head of the organization. The document in electronic format is signed using an enhanced qualified signature. In addition, these documents are submitted together with the VAT return, which, as you know, is now accepted by the Federal Tax Service only in electronic form.

How to fill out the sales book in 2019

It is necessary to register in chronological order the documents on the basis of which VAT is charged. These are, first of all, invoices issued in cases where the organization is obliged to do this, in accordance with the provisions of the Tax Code of the Russian Federation, as well as control tapes of cash registers and BSO (strict reporting forms). On the first sheet, the taxpayer must indicate his name, TIN and KPP, as well as the reporting period. Features of compiling the tabular part:

1. The code for the type of operation (column 2) is selected from the list to the Order of the Federal Tax Service of Russia No. ММВ-7-3/ dated 14.03.2016. The most frequently used codes are: shipment - 01, prepayment for the purchase - 02.
2. The number and date of the invoice (column 3), the name of the buyer (column 7), his TIN and KPP (column 8) are recorded on the basis of the outgoing invoice. If the invoice is corrective, its details are indicated in column 5.
3. When registering an invoice with a correction, the number and date of the correction are recorded in the 4th or 6th columns (for a corrective invoice).
4. Column 3a is intended to indicate the registration number of the customs declaration. It should be filled out only when necessary.
5. Column 3b "Product type code" will be required only if the goods are exported to the territory of the EAEU states. The code is indicated in accordance with the unified commodity nomenclature of the foreign economic activity of the union.
6. To reflect the sale of goods or services through an intermediary (commission agent, agent), columns 9 and 10 are filled in.
7. The number and date of the payment order (column 11 of the book) are filled in only when the payment of the invoice is the basis for calculating VAT. For example, when a seller receives an advance payment for a purchase.
8. Column 12 indicates the name and code of the currency. Filling is provided only for foreign currency.
9. The cost of sale or the amount of the advance payment received for the purchase, including VAT, is reflected in column 13a (for a transaction in foreign currency) or 13b (for a transaction in rubles). The sales amount excluding VAT must be shown in columns 14, 14a, 15 or 16 depending on the applicable rate (20%, 18%, 10% or 0%). When receiving an advance, these fields remain blank. The tax amount must be shown in column 17, 17a or 18, also depending on the rate. When registering an adjustment invoice, they indicate an increase in the cost of goods (works or services), as well as an increase in the amount of VAT.
10. If an organization or entrepreneur applies the VAT exemption under article 145 of the Tax Code of the Russian Federation, he will show the amount of sales in column 19.

The sales book must be signed by the head of the organization or another person endowed with the appropriate authority.

At the end of the quarter, the values ​​in columns 14 to 19 are summarized, on the basis of which a declaration is formed to calculate the amount of obligations payable.

An example of filling out a sales book 2019

Seller: OOO "Primer".

Identification number and code of the reason for registration of the taxpayer-seller: 7777777777/770000000.

Sale for the period from 01.04 to 30.06.2019.

Book example

Filling out the shopping book

When filling out, invoices for the purchase of goods, works or services and other documents that give the right to a tax deduction are registered. For example, customs declarations for the purchase of goods imported into Russia. Purchase documents should be recorded as you obtain this right. On invoices issued with violations, the deduction is prohibited.

The technical formation of the purchase book is carried out similarly to making entries in the sales book. Filling is similar, only the data of incoming invoices are used. For each quarter, the values ​​are summarized in column 16, which is used in the VAT return.

Please note that according to the rules in force since October 2017, instead of data from the invoice in a situation where taxpayers did not begin to draw it up, data from the primary document confirming the transaction should be entered into the purchase book. A similar rule applies to the sales book.

Another important point: paragraphs. "e" p. 19. In this regard, it is allowed to enter into the journal information from invoices (including corrective, corrected), "received for the amount of payment for the purchase, partial payment for purchases on account of the upcoming supply of goods (performance of work, provision of services ), transfer of property rights in non-monetary forms of payment for purchases”. To use only the current, updated form, you need to download the 2019 purchase book form for free.

An example of filling out a shopping book 2019

Buyer: OOO "Primer".

Identification number and staging reason code: 7777777777/770000000.

Purchase for the period from 01.04 to 30.06.2019.

Sample Fill

How to fix mistakes

If the taxpayer finds that the data of the invoices are reflected incorrectly, he must make corrections. There are two ways to make corrections. If an error is found before the end of the quarter, the incorrect entry must be reported with negative values. Then register the invoice again with the correct indicators.

If the error was in the past quarter and the VAT return has already been submitted, you must follow the steps described in the first method, but already in an additional sheet of the sales or purchases book. After that, you need to submit an updated declaration. The forms of additional sheets are also approved by Decree No. 1137, however, they have undergone minor changes in 2019.

Many people know that from October 1, 2017, new forms of the book of purchases and sales for VAT were put into effect. Have the rules for keeping a book of purchases and sales changed? How now to reflect invoices in them? Here are the new forms for downloading and filling samples.

Reason for change

On October 1, 2017, Decree of the Government of the Russian Federation dated August 19, 2017 No. 981 comes into force. These documents provide for numerous changes to VAT, in particular:

• (and corrective invoice);

Also, from October 1, 2017, the commented Decree of the Government of the Russian Federation introduced new forms of the book of purchases and sales for VAT. The rules for maintaining these books have also been adjusted. Next, we will talk about the changes in more detail and provide new forms for download.

Shopping book: what has changed

Starting from October 1, 2017, the rules for maintaining a purchase ledger clarify questions about maintaining a ledger in the following situations:

• when importing goods from other countries (including the EAEU);
• registration of invoices for prepayment;
• registration of advance invoices;
• making corrections to the book.

You can learn more about each of these changes from the article "". Also in this article there is a sample filling.

A new shopping book form in Excel.

Sales book: what has changed

Changes in the sales book for VAT since October 1, 2017 can be reduced to the following basic amendments:

• new columns added;
• introduced a new deadline for the signature of the book by the head;
• correction rules have been clarified.

You can learn more about the amendments in the article "

The sales and purchase ledger is used to calculate the amount of VAT payable to the budget. Information from the book of sales and purchases is included in the VAT declaration. We will figure out who to keep such a book and how to design it.

Books of purchases and sales - what is it in accounting

In order to avoid sanctions when settling with the budget for value added tax, taxpayers should ensure such an accounting procedure that fully discloses the information provided in the VAT return. For the accumulation and systematization of information from the primary, special registers of accounting and tax accounting are used.

Accounting registers for recording input and output VAT:

• do not have a legally binding form and can be developed by the company independently in accordance with Art. 10 of the Law "On Accounting" dated December 6, 2011 No. 402-FZ;
• are issued on paper or in electronic form with the possibility of printing.

Tax registers for VAT accounting:

• are drawn up in the legally approved form of books of purchases and sales, with the help of which information on incoming and outgoing invoices is summarized;
• are subject to mandatory completion by all payers of value added tax.

As a rule, accounting uses the forms of books of purchases and sales established for tax accounting.

VAT transactions

For VAT accounting, standard postings are used:

At the end of the quarter:

• the debit balance of account 68 for VAT is refundable;
• credit - payment to the budget.

The total turnover for the quarter on credit 68 of the VAT account must be equal to the outgoing VAT in the sales book, and in the debit - to the incoming VAT recorded in the purchase book.

Example

Smiley LLC purchased goods for sale in the amount of 120,000 rubles. (including 20,000 RUB VAT). These goods were sold in the amount of 144,000 rubles. (including 24,000 RUB VAT).

Wiring:

No. p / p			Amount (rub.)	Wiring Description
				Received goods for sale
				Fixed input VAT
				Input VAT is included in the purchase book and presented for deduction
				Reflected the sale of goods to customers
				Accrued outgoing VAT on sales

Consider the turnover on account 68 (VAT):

Dt 20,000 Kt 24,000 - balance of 4,000 credits.

That is, Smiley LLC will pay VAT in the amount of 4,000 rubles to the budget. (24,000 - 20,000).

Consider the form and algorithm for filling in sales and purchase books.

Where to download the form and sample of filling out sales and purchase books

Forms of the book of sales and purchases, as well as the rules for filling them out, are defined in the Government Decree of December 26, 2011 No. 1137:

• purchase book form - in Appendix 4;
• the form of the sales book is in Appendix 5.

Important! From April 1, 2019, the updated sales book form approved by Government Decree No. 15 of January 19, 2019 is applied. Read what has changed in the form.

The same resolution also approved the forms of additional sheets of the sales and purchases book, with the help of which corrections are made to the books for previous tax periods.

Recall that from the 4th quarter of 2017, sales and purchase books and additional lists are compiled according to the forms approved. Decree of the Government of the Russian Federation No. 1137 as amended by Decree of the Government of August 19, 2017 No. 981.

Download the current purchase book and sales book forms here:

When to keep a shopping book

The book is intended for calculating tax deductions for VAT (clause 1 of the Rules for maintaining a purchase book, approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137). Therefore, keeping a book of purchases is the responsibility of those who apply these deductions, namely VAT payers.

To avoid problems during a desk check, you should take care of the correct filling of the books of purchases and sales. At the same time, the codes of the purchase book and the sales book play an important role - from 07/01/2016, to fill in column 2, the codes for the types of operations from the list approved by order of the Federal Tax Service of Russia dated 03/14/2016 No. ММВ-7-3 / 136@ are used. Since 2018, this order, until changes are made to it, is applied taking into account the clarifications contained in the letter of the Federal Tax Service of Russia dated January 16, 2018 No. SD-4-3 / 480@.

How to reflect invoices in currency in the sales book, read this material .

Results

Book of purchases and sales - tax registers for accounting for incoming and outgoing VAT . The forms of the purchase and sales books and the algorithm for filling them out were approved by Decree of the Government of the Russian Federation of 12/26/2011 No. 1137. From 04/01/2019, an updated form of the sales book is in effect, approved by Government Decree of 01/19/2019 No. 15. The formation of a purchase book and a sales book is mandatory for all payers of value added tax, since the indicators of these registers are displayed in sections 8 and 9 of the declaration.

We talk about all the updates regarding the design of sales and purchase books in the headings:

• "Sales Book" ;
• "Book of purchases" .

Follow the news and stay up to date with the latest legal requirements.