Rules for filling out UPD: types of services, procedure for registration with samples, necessary forms and relevant examples

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

Today, the universal transfer document is used to simplify the maintenance of accounting papers and increase overall productivity. This document was created not very long ago, so it has not yet established itself as a really necessary paper. There are also many questions about the rules for filling out the UPD (universal transfer document), because there are a limited number of samples with already entered data. The tax authorities are accustomed to returning the paper for correction without explaining what exactly is incorrectly drawn up and how to correct the error. An invoice for the sale of marketable products (today this is how UPD is called in simple words) is formed on the basis of an invoice. This is also an excellent argument for reducing paperwork.

It is necessary to understand this issue. The new document, which was proposed by the Federal Tax Service in order to simplify the workflow, currently causes many concerns and questions among business owners, which, inFirst of all, they relate to the correctness of its filling. Nevertheless, not only the form has already been formed, but there are also samples of filling out the UPD. Let's figure out how useful a universal transfer document is for individual entrepreneurs and organizations.

Concept

Before considering the rules for filling out the UPD, samples and relevant examples, it is advisable to define the concept, main features and other equally important aspects of the issue. Operations that are carried out in the economic activity of the enterprise are formalized through primary documentation without fail. Today, invoices are a good reason for accepting VAT deductions, they are issued by structures, although they are not included in the category of primary documents in tax and accounting. Some time ago, the Federal Tax Service proposed the introduction of a single document in order to reduce the volume of document flow. That is how the UPD came about. As noted above, paper is prepared on the basis of the invoice and supplemented with the details of the primary documentation. It is worth noting that its purpose is determined by the status in each specific situation. To mark the status when filling out the UPD (sample below), a separate field is provided.

It is important to add that the proposal of the Federal Tax Service has a recommendatory intent. The use or rejection of the idea regarding the use of paper under no circumstances entails sanctions.

Is UPD necessary?

The use of UPD today in many cases is convenient, especially for individual entrepreneurs who work on simplified taxation (in other words, without VAT), ESHN or UTII. Here are the arguments:

• Instead of a number of papers, only one needs to be filled out. Either way, this reduces the chance of errors and labor costs.
• UPD does not contain details unfamiliar to entrepreneurs.
• It makes it easier for tax authorities to record deductions and expenses.
• The use of a universal transfer document does not imply the need to pay VAT.
• You can enter additional information into the current UPD form, add new columns or rows.
• If the simplifier refuses to use the UPD, he is still obliged to accept this type of document from the counterparty.

Nevertheless, non-compliance with the rules for filling out the UPD entails the emergence of additional tax liabilities related to VAT. It should be remembered that in the case of status "2" in the universal subordinate document, it is not necessary to fill in the required fields for invoices, because columns 6-11 of the corresponding section correspond to them. To avoid controversial issues, it is advisable to mark dashes in them.

The procedure for filling out the UPD

It should be noted that two new fields of the document (field "A" and field "B") are filled in exclusively at the request of the supplier of marketable products. They indicate activity codes and item numbers. According to onefrom the examples of filling out the UPD in the case of an individual entrepreneur who has chosen USN 6 for the sale and installation of air conditioners, field “B” will look like this: OKUN 042403.

The status, which is put down in the upper left corner, determines the purpose of the paper. If it will be used as an invoice and a primary document, the number 1 must be entered. This status allows the UPD to be used as a basis for deducting VAT. The rules for filling out the UPD state that the number 2 written in the corresponding field indicates that the document plays the role of the primary one. It reflects the transaction of the taxpayer. It is worth noting that the transfer paper for individual entrepreneurs working under the USN or ESHN is endowed with the status "2". Many simplistic people are accustomed to carry out their activities in accordance with the old scheme, using acts, invoices. Nevertheless, situations are often relevant today when the buyer has to issue an invoice. It is in this case that the UPN is convenient. You need to know that the purpose of the paper can be determined not only by its status. An important role is played by the details that are indicated in it. According to the rules for filling out the UPD, its number also depends on the status.

So, in invoices you need to indicate the serial number. In the case of status "1", it should correspond to the numbering in the invoices. In the documentation of the primary plan, the number is not included in the list of required details. That is why in universal transfer paper it can be determined by the chronology of primary documents. It is worth noting that the eighth field should containinformation regarding the date and number of the agreement, in accordance with which the shipment of marketable products is carried out or services are provided.

Today, it is relevant to put down the date in accordance with the rules for filling out the UPD in 3 lines:

• 1 line - paper clearance day.
• 11 line - the implementation of the operation of the economic plan (presentation of an act of services rendered or shipment of marketable products).
• 16 line - day of acceptance.

If line 11 is left blank in the universal bond paper, it is worth concluding that the document was issued on the day of shipment. If field 16 is not filled in, the dates of shipment and receipt of marketable products coincided. The ideal picture is when all three dates are the same. However, most often only lines 1 and 11 coincide. So, to calculate the taxable base in terms of VAT, the date of shipment of the commercial product is, in other words, line 11.

In accordance with the current procedure for filling out the UPD, paper can sometimes be drawn up before shipment. However, an invoice issued prior to the implementation of a transaction of economic significance cannot be a reason for a refund. That is why the tax base can be determined by the date of delivery of marketable products.

The law provides for a situation where the formation of the UPD on the day of shipment of the goods is impossible. So, the document can be issued a little later. Then the VAT base will be determined immediately from the moment of dispatch of marketable products, in other words, on line 11. It should be noted that in all presentedcases, the buyer has the right to claim a VAT deduction after he has accepted the order (commercial products or any services). This date is entered in field 16. As can be seen from the sample of filling out the UPD for services or a commercial product in 2018, the document for individual entrepreneurs differs in status, as well as some empty fields.

What signatures are affixed to the UPD?

Lines 10 and 15 indicate the persons who are involved in the receipt and dispatch of marketable products from the side of the buyer and supplier. Their positions are also noted below. Signatures in filling out the UPD of those citizens who are responsible for processing the business transaction in a timely manner are affixed in lines 13 and 18. In addition, the indication of their positions is relevant. If the same specialists are mentioned again as in the previous lines, the signatures can be omitted.

You need to know what column should be filled in 1, 2 and 2a. It is in them that the name of the commercial product, its code, as well as units of measurement are indicated. For example, in accordance with the rules for filling out the UPD by the consignor or the buyer, we will consider a remote start device IP 535-07e "PUSK". So, in columns 3 and 4, it is advisable to put down the price and the number of units of a commercial product, that is, devices.

Lines 14 and 19 provide for the details of those persons who maintain accounting records. Moreover, the accountants who are involved in the formation of the document must be indicated both on the part of the supplier and on the part of the buyer. It is worth noting thatfor individual entrepreneurs who carry out entrepreneurial activities without a seal, its absence on universal transfer paper cannot be a reason for refusing to refund VAT, since printing is not provided for either in relation to the invoice or in relation to primary accounting documents. However, if it is available, and with the name of the structure displayed, then lines 14 and 19 do not need to be filled in.

So, we have considered the rules for filling out the UPD, the signatures that must be affixed, and a number of other nuances of this topic. Next, we will study which fields are required and which are not.

Filled and empty fields

In accordance with the rules for filling out the UPD for services (a sample document is provided) or commercial products, it can be noted that in 2018 the following columns can be left blank:

• Line 9 is not mandatory, however, the details of the transport documents that are indicated in them become a confirmation of the fact of delivery of the cargo.
• Line 12 should be filled in only when there is additional information that needs to be displayed one way or another.
• Filled field 17 indicates the appearance of claims or complaints during the receipt of an order from the buyer.

According to the rules for filling out the UPD by the consignee or consignor, lines 1a - 7, as well as other fields of the paper, are used to display the details of the buyer and seller. In addition, it contains information from the paymentdocumentation, as well as the type of currency in which the calculation is planned. These lines, as a rule, are filled in by VAT payers. It is worth noting that in the invoice section in the case of status “1”, the signatures of the chief accountant and manager must be present in accordance with the rules for filling out the UPD. Sometimes the paper is endorsed by a number of persons. Status "2" does not require signatures in these fields.

UPD dated 01.10.2017

You should know that since October 1, 2017, the rules for filling out the UPD, as well as the form, have changed somewhat. So, in the process of issuing a transfer paper for the supply of marketable products, the performance of work or services, as well as the transfer of rights to property complexes, it is necessary to be guided by new provisions.

Today, universal transfer paper is primarily paper that combines transfer documents (waybills, acts, and so on) and an invoice. So, it should contain the details of the UPD, the details of the primary accounting paper, as well as the details of the invoice. It is worth noting that the UPD form is recommended, so it can be finalized, adding the necessary columns and columns. However, the removal of details from the form is strictly prohibited. Currently, both individual entrepreneurs and organizations have the right to use the document in question. At the same time, they must either adhere to the current rules for filling out the UPD for services, works, a commercial product, or issue invoices and transfer documentation separately. It is important to note that the usetransfer paper significantly speeds up and simplifies the process of document management, accounting and tax accounting, as well as reduces the likelihood of errors and minimizes the number of documents that need to be issued.

Currently, there are two ways to use PDD:

• Instead of an invoice and transfer documentation. In this case, in the process of transferring a commercial product, works or services, only UPD is issued. It is also used to calculate VAT and to recognize expenses for taxable income. It is important to know that such paper, as noted above, is assigned the status "1". It can be issued both electronically and in paper form.
• Instead of transfer documentation. In this case, universal transfer paper is used only for the recognition of expenditure items, and the invoice is issued strictly separately. Such paper is assigned the status "2" (we are talking about filling out the UPD without VAT), however, its execution is permissible only in electronic form. You should remember this and avoid mistakes.

What has changed in the new form?

In accordance with Decree of the Government of the Russian Federation No. 625 dated 2017-25-05, from July 1, 2017, a new invoice form is used in the Russian Federation. So, today the line for the identifier of the contract of state importance is relevant in it. It should be noted that this format for filling out an invoice is given in Order No. ММВ-7-15/155 dated March 24, 2016. Due to the fact that the UPD includes detailsinvoice, its form has changed somewhat. So, 8 columns appeared in it, in which the identifier of the contract of state significance is indicated. Its completion is mandatory and permissible when an individual entrepreneur or organization is engaged in the performance of certain works under the state order. It should be noted that in other cases the column remains empty or a dash is put in it.

Attention! If you are still using the old UPD forms and invoices after 2017-01-10, you run the risk of not receiving value added tax deductions, because in this case the tax office will not accept the documentation you provided.

Filling out the UPD in the "CUBE" service

To minimize the risk of errors that occur in the process of issuing a universal bond paper in accordance with the new form, as well as to simplify the operation itself, it is advisable to use the KUB service, which works free of charge and has many functions. It should be noted that today the automatic creation of UTD in this system takes about a few minutes. Important here:

• Enter information regarding counterparties and the transaction in the required fields of the universal transfer paper form.
• Check whether the information is entered correctly in the universal transfer document.

Then it is saved to the hard drive and sent to the counterparty via e-mail.

Sample UPD from 01.10.2018. Status "2"

Next, it is advisable to consider in detail the sample of filling out the UPD without VAT. A sample document can be seen above. The paper has been assigned the status "2". The primary account details include the following:

• Name.
• Date of formation.
• Name of the economic entity of the originator.
• The fact of the operation and its content.
• The value of the measurement in monetary terms (in this case, units of change are indicated) and (and) in physical terms.
• Name of officials (one person) who carried out (carried out) the operation, transaction, as well as those responsible (one responsible) for the literacy of its execution.
• Signatures of persons. In this case, you must specify the last names and initials or other details that are necessary for identification.

It is important to note that the universal transfer paper was developed by the tax service of federal significance on the basis of the current requirements of the Accounting Law No. 402-FZ and Government Decree No. 1137. It was proposed for use by the Letter of the Federal Tax Service of Russia dated 10.21.2013 No. ММВ- 20-3. It should be noted that starting from July 1, 2018, the universal transfer paper is also filled in for commercial products exported outside the Russian Federation to a state that is a member of the Eurasian Economic Union. So, in the absence of the necessary information in columns 1a and 1b, it is relevant to put a dash in accordance with paragraph two of the Rules for filling out an invoice and paragraph two of the Rules for filling out an adjustment invoice as amended by Decree of the Government of the Russian Federation of August 19, 2017 No. 981. After putting down the values 1 or 2 in the "header" of the form you needprovide information about the seller. This information should include the following items:

• Full name of a legal entity or individual entrepreneur.
• Legal address of the structure.
• TIN/KPP.

It is necessary to add that the name and address of the consignor of the cargo, as well as its recipient, are written in the same place. From 01.10.2017 to date, it is advisable to note the following changes in the document form:

• A column has been added to the table containing information about marketable products. In it, the seller of the goods must prescribe the code for the nomenclature of foreign economic activity of the EAEU. It is worth noting that this situation is relevant for transactions of foreign trade significance with organizations formed in states that are residents of the EAEU.
• The information that must be entered in column 11 of the universal transfer paper has changed somewhat.
• After the signature by an individual entrepreneur, a note was added reflecting the data of another person who acts as an authorized representative.

Today, a universal transfer paper form can be drawn up both by an organization and by a citizen, an individual who has an appropriate power of attorney. The current form of the document was approved in Decree of the Government of the Russian Federation No. 1137 of December 26, 2011.

Conclusion

In conclusion, it is advisable to consider the purpose of universal paper. So, we present operations of economic importance, for the documentation of whichUPD in use today:

• Shipment of marketable products.
• Transfer of assets (it is important to note that the exception to this rule is real estate).
• Registration of work performed and services rendered (in other words, at present, universal transfer paper is an excellent alternative to the certificate of completion).
• Transfer of rights.

It is worth noting that the use of universal paper is currently officially authorized by the federal tax office for the following purposes:

• Documentation of economic transactions by a business entity for accounting purposes (in this case, we can also talk about tax accounting).
• Confirmation of eligibility associated with the deduction of value added tax for the current period.
• Confirming the costs incurred by an economic entity to calculate the taxable base and identify the amount of taxes that need to be paid in the current period.

So, we have examined in detail the application, purpose and main characteristics of universal transfer paper in 2018, the rules for filling it out, as well as other equally important nuances and subtleties of the issue. As you can see, the form of the document itself is quite simple. It is universal and can really become an excellent alternative to previously used forms of document submission.