Electronic newspaper
A year ago, the Federal Tax Service launched a new service "Checking the correctness of filling in invoices." It can be used by companies from all regions. The service is located at npchk.nalog.ru. It allows you to instantly check whether the counterparty was registered in the Unified State Register of Legal Entities at the time of the transaction.
Now this is especially true, since the Federal Tax Service excludes 25-40 thousand companies from the state register per month, and many old counterparties could stop their activities. And if the counterparty is not in the register, VAT deductions will be removed.
How to check one counterparty
Checking invoices on the website of the Federal Tax Service for a specific supplier will require its TIN. This is a required field in the service. By the number of the counterparty, the site will determine whether the supplier is registered in the register of taxpayers. You can also fill in the checkpoint and the date of the invoice (in the format DD.MM.YYYY). Then the company will receive information about whether the counterparty existed in the interval of six days before and after the transaction. Once verified, it's safer to take a screenshot and save it. Then, in case of disputes, the company will prove that it has rightfully declared VAT deductions. And the counterparty itself was registered at the time of the transaction.
How to check several counterparties at once
Checking invoices on the website of the Federal Tax Service can take place for several counterparties at once (no more than 10 thousand). And both for companies and entrepreneurs. To do this, click on the link "Check the list of counterparties". And then enter the information separated by a space or a comma: TIN, KPP (for companies) and the date of the transaction. For entrepreneurs, it is enough to enter only the TIN. By the way, in order not to drive in this information manually, it is enough to copy the information from columns 2, 5a and 5b of the purchase book.
The result of the check will be a text file, in which each counterparty is assigned a sign from 0 to 4. Or a question mark if the request is incorrect.
Feature 0 means that the supplier really exists and is registered in the register of taxpayers at the time of the transaction.
Feature 1 means that the counterparty was registered in the Unified State Register of Legal Entities, but was excluded from the register at the time of the transaction. According to the invoices of this counterparty, the tax authorities can withdraw deductions.
Feature 2 means that the counterparty is registered, but the company did not record the date on which it performed the check in the request. Therefore, the service checked the counterparty for the current date.
Feature 3 the service issues if you do not enter the checkpoint or fill it in incorrectly. Then it is enough to correct the request and double-check the counterparty again.
Feature 4 means the provider has never been registered. This is possible for two reasons. First, if the company really did not exist. So, the registration data is fake. Secondly, if the counterparty incorrectly wrote his details. Then you should ask him to make changes to the invoices. Otherwise, it is safer not to claim deductions.
A text file with the results of a comprehensive check should be saved on a computer or printed. It will prove the discretion of the company.
During the VAT reporting campaign, buyers discover many discrepancies with invoices from suppliers. The discrepancies are indicated by the data of electronic reporting operators. We found out from colleagues how they check invoices.
According to the UNP survey, 69% of colleagues check invoices upon receipt, 25% verify documents before sending the declaration. And only 6% check invoices after reporting.
Checking invoices upon receipt
"We check the invoices received from counterparties immediately. The check goes through everyone's favorite service of the Federal Tax Service. The service is called" Checking the correctness of invoices". The exact address is npchk.nalog.ru, - says Anastasia Savinova, chief accountant of Vasilisk LLC, Moscow - In addition, we ask the supplier for a reconciliation report. This allows us to compare the amount of sales and document numbers. "
Recall that the service on the website of the Federal Tax Service "Counterparty Check" was created in 2014 due to the fact that from the 1st quarter of 2015, data from the purchase book, sales book and additional sheets to them must be included in the VAT declaration. The service allows you to avoid errors in the information provided from books and magazines, in terms of filling in the identification details of counterparties (TIN, KPP) and save time on checking them.
Checking invoices before submitting the declaration
"We also run all invoices through the FTS service. True, not immediately upon receipt. We do this before drawing up the declaration," says Alexandra Zvonareva, chief accountant of Monolith Alfa LLC, Omsk. - Using the FTS service, you can check immediately all counterparties. Such a comprehensive check takes less time. It is more convenient for us."
Checking invoices after reporting
"Verification of invoices takes place after the submission of reports. But only when the inspection found discrepancies between our information and the data of the supplier," Ekaterina Evstigneeva, chief accountant of Vostok-Optima LLC, Blagoveshchensk, shares her experience. - In this case we ask the counterparty: when exactly did he reflect the sale of the goods, does he have any inaccuracies that he learned about, etc. ".
The service allows:
- Upload shopping book xml files or
sales (sections 8, 9 of the VAT declaration c
prefix NO_NDS.8 and NO_NDS.9) - Reconcile purchase and sales records
between all counterparties, reporting
which are loaded into the service - Receive and print protocol
discrepancies in records or evidence of
full compliance with the data
Changes in tax legislation, new VAT reporting rules
Changes to the Tax Code oblige all taxpayers to file an updated value added tax return. Now the VAT Declaration submitted to the tax authorities will contain all the data from the sales and purchases book.
What is it for? First of all, in order to form a single database, with the help of which the fiscal authorities will be able to quickly and efficiently conduct a global reconciliation of all invoices for all counterparties. Of course, discrepancies can cause a lot of trouble for the parties: from the need to send updated data to the risk of losing the right to deduct VAT. How to avoid it?
The most effective way to reduce the risk of returning documents is to independently pre-verify information about invoices between counterparties in order to eliminate possible discrepancies at the stage of generating a VAT declaration.
What can cause you to lose your VAT deduction?
Theoretically, every invoice issued by one company should have a "double" recorded in the purchase book of another company. The interaction of counterparties in the economic and legal field, therefore, does not imply "loners". It is to identify such pairs that it is planned to form a single database, according to which the tax authorities will be able to track not only the direction of commodity-money flows, but also the amounts of transactions.
- What happens if the invoice data of two counterparties do not match? In this case, the tax authorities may request clarifications and clarifications. At the same time, the taxpayer has only 5 working days to satisfy the request. In addition to additional work for the accountant, delay can lead to a denial of a VAT deduction.
- And if the invoice does not have a pair at all? Such an outcome of reconciliation can cost the company much more. In addition to the refusal to deduct VAT, penalties and fines may be charged on the amount of arrears.
How to avoid problems?
For those who have switched to electronic document management, there is a simple and effective solution: a free online service for reconciling VAT reports. The principle of operation of the service is as clear and simple as possible:
- Click on the "Reconcile" button on the page.
- Specify the path to the purchase or sales book file in XML format (names of these files start with NO_NDS.8 and NO_NDS.9, respectively).
- Click the Submit button.
- Get the result by e-mail.
The result of reconciliation with the files of other participants in the system will be a protocol in which all discrepancies will be recorded.
What does it look like in practice?
Company "A" has on hand a statement that reflects the transaction carried out with the company "B". The amount of this operation is 1000 rubles. The result of the reconciliation using the free online service for reconciliation of VAT 2015 reports is a protocol according to which the same transaction in the report of company "B" has an amount of 10,000 rubles, i.e. a discrepancy was found.
If the online service does not find discrepancies in the reporting, it will issue a protocol without errors and warnings.
What are the main competitive advantages of a free online service?
To date, there are quite a few analogues that are similar in individual elements to our service. Nevertheless, it has a number of very significant advantages. For instance:
- Users of the free service do not have to be EDI participants with the same special communications operator. For other special operators, reconciliation of electronic documents is possible only if both companies are connected to the same special operator. For users of our service, such restrictions are not relevant, any company can perform a quick and high-quality reconciliation with its counterparties.
- The operation is performed not only between those counterparties who agreed on reconciliation in advance, but also between all those who uploaded data to the system.
Your carelessness insurance
Using a free online service for reconciling VAT reports is an opportunity to minimize risks and conduct a thorough check of counterparties. For businesses, this is an excellent option for controlling the taxes themselves and paying them.
- Accounting 8 for Kazakhstan, edition 3.0
Question: A company acquires a large amount of inventory per day from different suppliers. In some cases, the supplier immediately provides all the necessary documents, including an invoice, and in some cases, the supplier issues an invoice after the shipment of the goods. Which report can be used to check the existence and posting of received invoices created on the basis of all documents Receipt of inventory and services for a certain period?
Answer: To obtain information about the availability of invoices received, generated on the basis of receipt documents, we recommend using the report Report on the availability of invoices received.
The report is available in the section Buying and Selling - Reports.
When generating a report, the user sets the required period. for which you want to display data.
After the report is generated, the information will be reflected in the corresponding columns:
Document: Name of the receipt document;
Invoice: Name of the invoice generated on the basis of the purchase document;
Posted: Flag for posting an invoice.
In addition, the following settings can be made in the report:
- Select the list of documents on the basis of which the invoice is NOT issued.
Then you need to re-create the report. The generated report will show those receipt documents, on the basis of which invoices received were not registered.
To issue an invoice, you can go to the receipt document by double-clicking on it.
- You can also configure the selection of a list of documents on the basis of which the invoice was created, but NOT posted. To do this, go to the report settings and set the filter: in the value Posted invoice equals Not.
After formation. invoices will appear. that were created but not carried out. 
The report on the availability of invoices received is more appropriate to use in cases where the supplier first ships the goods and then provides an invoice. This will allow you to control the presence of registered invoices for each receipt document.
Every year, the Federal Tax Service more carefully monitors the correctness of the calculation and payment of VAT by organizations. Since 2015, the tax authorities have been reconciling invoices reflected by sellers and buyers in VAT returns. The algorithms developed by the Federal Tax Service make it possible to find a "pair" in the buyer's purchase book for each entry in the supplier's sales book and check whether the data on the invoices converge.
How to respond to a tax demand
If discrepancies are found during the reconciliation of invoices (the counterparty was not found or there are disagreements on the amounts, invoice numbers, etc.), the tax office sends the company a request for clarification.
Within six working days, the taxpayer must send, in response to the request received, a receipt of admission (clause 5.1, article 23 of the Tax Code of the Russian Federation). And within the next five working days (Article 88 of the Tax Code of the Russian Federation) - to respond to the demand by submitting an updated declaration or explanations for each invoice contained in the demand.
What are the risks for taxpayers?
- A large number of requirements for which it is necessary to give explanations. Practice shows that there can be a lot of discrepancies. Most often, confusion occurs in document numbers, dates, amounts, TIN-KPP organizations. For each discrepancy, you have to provide explanations, and this is a huge burden on the accounting department.
- Refusal to claim VAT. Based on the results of a desk audit, the tax authority may have questions about the deduction of VAT. As a result, the tax authority may request additional documents or invite the manager to provide clarifications. If the required documents are not submitted, the company may not receive a deduction for them.
What to do
To reduce their risks, companies regularly reconcile books and sales journals with counterparties during the quarter. The Kontur.VAT+ service automates this time-consuming process and helps to prepare a “clean” declaration and avoid mass claims from the tax authorities.
How can Kontur.VAT+ help you?
Service Kontur.VAT+ in automatic mode:
- matches your invoices with counterparty invoices;
- checks the details of counterparties in the USRN;
- shows facts that help assess the trustworthiness of your partners.
Based on the results of the check, the service shows both errors in the details of counterparties and disagreements on amounts, dates, and invoice numbers. In addition, the service presents facts on the basis of which the user can draw a conclusion about the good faith of the supplier or contractor.
By correcting discrepancies in the accounting system, you send “clean” data to the tax authority. So, you save yourself from the headache associated with responding to the massive requirements of the Federal Tax Service, and eliminate the risk of receiving an incomplete deduction.
Data in Kontur.VAT+ has been collected since the 1st quarter of 2015 (including corrective declarations).