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Должны ли совпадать даты составления счета-фактуры и товарной накладной?
один из 5 календарных дней, следующих за датой составления товарной накладной. Если последний из этих 5 дней приходится на выходной или нерабочий праздничный день, то счет-фактура может быть составлен и в ближайший следующий рабочий день п. 7 ст. 6.1 НК РФ .
Например, если дата составления товарной накладной — 1 августа 2016 г., то дата составления счета-фактуры должна приходиться на период с 1 по 8 августа этого года включительно.
Отгрузочный счет-фактура не может быть выставлен до отгрузки, то есть до составления товарной накладной или другого первичного документа, подтверждающего передачу товаров покупателю или перевозчику. Если в счете-фактуре указана дата, предшествующая дате составления товарной накладной, налоговая инспекция может отказать покупателю в вычете НДС. Зато с вычетом НДС по счету-фактуре, выставленному с нарушением 5-днев ного срока, проблем быть не должно Письма Минфина от 09.11.2011 № 03-07-09/39 , от 25.01.2016 № 03-07-11/2722 .
Продукция нашего предприятия поставляется отдельными партиями. Согласно условиям договора право собственности переходит на продукцию в месте поставки (удаленное место доставки) в момент подписания товарной накладной по форме ТОРГ-12. В некоторых случаях партия отгружается частями, поэтапно. При этом определить стоимость отгружаемых частей партии продукции не представляется возможным. На какую дату должны быть выписаны ТОРГ-12 и счет-фактура:– на дату отгрузки первой части партии;– на дату отгрузки последней части партии;– на дату поставки последней части партии в место поставки?
В соответствии с пунктом 1 статьи 9 Закона от 06.12.2011 N 402-ФЗ «О бухгалтерском учете» каждый факт хозяйственной жизни подлежит оформлению первичным учетным документом. В пункте 3 статьи 9 Закона N 402-ФЗ зафиксировано, что первичный учетный документ должен быть составлен при совершении факта хозяйственной жизни, а если это не представляется возможным – непосредственно после его окончания. Хозяйственная операция по отгрузке (отпуску) товарно-материальных ценностей совершится в момент, когда организация отгрузит (отпустит) ТМЦ покупателю или перевозчику. Иными словами, когда физически данных ценностей на территории предприятия, на ее складе не будет. То есть под отгрузкой понимается не момент реализации (момент перехода права собственности на товар к покупателю), а день выбытия товара со склада поставщика (продавца).
В ситуации, когда партия продукции отгружается частями, по нашему мнению, выбытие ТМЦ со склада организации произойдет при отпуске последней части партии продукции. Соответственно, на эту дату следует составить ТОРГ-12. По общему правилу, установленному пунктом 3 статьи 168 НК РФ, счет-фактура выставляется не позднее пяти дней со дня отгрузки товаров, оказания услуг, выполнения работ. Следовательно, в промежуток, начиная со дня отгрузки последней части партии продукции и не позднее пяти дней, выставляется и счет-фактура. Такой же позиции придерживаются и официальные органы по ситуации, когда происходит отгрузка частями сложного оборудования. По мнению Минфина, выраженному в письмах от 13.01.2012 N 03-07-11/08, 21.06.2007 N 03-07-11/177 датой отгрузки оборудования следует считать дату составления первичного документа, оформленного на покупателя (перевозчика) при отгрузке последней части оборудования независимо от особенностей перехода права собственности на указанное оборудование.
Хозяйственную операцию по отгрузке ТМЦ с передачей товара покупателю, когда договором предусмотрен особый порядок перехода права собственности и дата отгрузки не совпадает с датой реализации, рекомендуем оформлять первичным документом с дополнительными реквизитами: «дата отгрузки, передачи ТМЦ (товара, груза)»; «дата получения ТМЦ (товара, груза)», то есть аналогично реквизитам в форме универсального передаточного документа (УПД), предложенного ФНС в письме от 21.10.2013 N ММВ-20-3/96@. Указанные показатели позволят исключить споры о дате возникновения соответствующих правоотношений.
Реквизит «дата составления документа», как правило, будет совпадать с реквизитом «дата отгрузки, передачи ТМЦ (товара, груза)». Именно эта дата будет фиксировать момент определения налоговой базы по НДС. Однако в хозяйственной практике встречаются ситуации, когда первичный документ может быть составлен, например, 23.01.2017, но фактически по ряду причин отгрузка может состояться только на следующий день. Соответственно, в строке «дата отгрузки, передачи ТМЦ (товара, груза)» указывается дата «24.01.2017». То есть указанные реквизиты не совпадают. В таком случае «дата отгрузки, передачи ТМЦ (товара, груза)» является датой выставления счета-фактуры покупателю. Дату составления документа в данной ситуации следует воспринимать как показатель, служащий для идентификации первичного документа. Счет-фактура регистрируется в книге продаж за налоговый период, к которому относится момент определения налоговой базы, то есть дата фактической отгрузки.
В целях включения выручки продавца в состав налоговой базы по налогу на прибыль по ситуации, когда право собственности на передаваемый груз переходит в момент вручения товара покупателю, дата признания дохода будет определяться датой оформления получения груза (строка «дата получения ТМЦ (товара, груза)»).
Изложенный подход по моменту определения налоговой базы по НДС и налогу на прибыль отражен и в упомянутом письме ФНС от 21.10.2013 N ММВ-20-3/96@ (Приложения N 5 и N 6).
Альбина Игнатьева старший налоговый консультант компании «Аудэкс»
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Об актуальных изменениях в КС узнаете, став участником программы, разработанной совместно с ЗАО "Сбербанк-АСТ". Слушателям, успешно освоившим программу выдаются удостоверения установленного образца.
Программа, разработана совместно с ЗАО "Сбербанк-АСТ". Слушателям, успешно освоившим программу, выдаются удостоверения установленного образца.
Должны ли совпадать даты составления счета-фактуры и товарной накладной?
один из 5 календарных дней, следующих за датой составления товарной накладной. Если последний из этих 5 дней приходится на выходной или нерабочий праздничный день, то счет-фактура может быть составлен и в ближайший следующий рабочий день п. 7 ст. 6.1 НК РФ .
Например, если дата составления товарной накладной — 1 августа 2016 г., то дата составления счета-фактуры должна приходиться на период с 1 по 8 августа этого года включительно.
Отгрузочный счет-фактура не может быть выставлен до отгрузки, то есть до составления товарной накладной или другого первичного документа, подтверждающего передачу товаров покупателю или перевозчику. Если в счете-фактуре указана дата, предшествующая дате составления товарной накладной, налоговая инспекция может отказать покупателю в вычете НДС. Зато с вычетом НДС по счету-фактуре, выставленному с нарушением 5-днев ного срока, проблем быть не должно Письма Минфина от 09.11.2011 № 03-07-09/39 , от 25.01.2016 № 03-07-11/2722 .
Продукция нашего предприятия поставляется отдельными партиями. Согласно условиям договора право собственности переходит на продукцию в месте поставки (удаленное место доставки) в момент подписания товарной накладной по форме ТОРГ-12. В некоторых случаях партия отгружается частями, поэтапно. При этом определить стоимость отгружаемых частей партии продукции не представляется возможным. На какую дату должны быть выписаны ТОРГ-12 и счет-фактура:– на дату отгрузки первой части партии;– на дату отгрузки последней части партии;– на дату поставки последней части партии в место поставки?
В соответствии с пунктом 1 статьи 9 Закона от 06.12.2011 N 402-ФЗ «О бухгалтерском учете» каждый факт хозяйственной жизни подлежит оформлению первичным учетным документом. В пункте 3 статьи 9 Закона N 402-ФЗ зафиксировано, что первичный учетный документ должен быть составлен при совершении факта хозяйственной жизни, а если это не представляется возможным – непосредственно после его окончания. Хозяйственная операция по отгрузке (отпуску) товарно-материальных ценностей совершится в момент, когда организация отгрузит (отпустит) ТМЦ покупателю или перевозчику. Иными словами, когда физически данных ценностей на территории предприятия, на ее складе не будет. То есть под отгрузкой понимается не момент реализации (момент перехода права собственности на товар к покупателю), а день выбытия товара со склада поставщика (продавца).
В ситуации, когда партия продукции отгружается частями, по нашему мнению, выбытие ТМЦ со склада организации произойдет при отпуске последней части партии продукции. Соответственно, на эту дату следует составить ТОРГ-12. По общему правилу, установленному пунктом 3 статьи 168 НК РФ, счет-фактура выставляется не позднее пяти дней со дня отгрузки товаров, оказания услуг, выполнения работ. Следовательно, в промежуток, начиная со дня отгрузки последней части партии продукции и не позднее пяти дней, выставляется и счет-фактура. Такой же позиции придерживаются и официальные органы по ситуации, когда происходит отгрузка частями сложного оборудования. По мнению Минфина, выраженному в письмах от 13.01.2012 N 03-07-11/08, 21.06.2007 N 03-07-11/177 датой отгрузки оборудования следует считать дату составления первичного документа, оформленного на покупателя (перевозчика) при отгрузке последней части оборудования независимо от особенностей перехода права собственности на указанное оборудование.
Хозяйственную операцию по отгрузке ТМЦ с передачей товара покупателю, когда договором предусмотрен особый порядок перехода права собственности и дата отгрузки не совпадает с датой реализации, рекомендуем оформлять первичным документом с дополнительными реквизитами: «дата отгрузки, передачи ТМЦ (товара, груза)»; «дата получения ТМЦ (товара, груза)», то есть аналогично реквизитам в форме универсального передаточного документа (УПД), предложенного ФНС в письме от 21.10.2013 N ММВ-20-3/96@. Указанные показатели позволят исключить споры о дате возникновения соответствующих правоотношений.
Реквизит «дата составления документа», как правило, будет совпадать с реквизитом «дата отгрузки, передачи ТМЦ (товара, груза)». Именно эта дата будет фиксировать момент определения налоговой базы по НДС. Однако в хозяйственной практике встречаются ситуации, когда первичный документ может быть составлен, например, 23.01.2017, но фактически по ряду причин отгрузка может состояться только на следующий день. Соответственно, в строке «дата отгрузки, передачи ТМЦ (товара, груза)» указывается дата «24.01.2017». То есть указанные реквизиты не совпадают. В таком случае «дата отгрузки, передачи ТМЦ (товара, груза)» является датой выставления счета-фактуры покупателю. Дату составления документа в данной ситуации следует воспринимать как показатель, служащий для идентификации первичного документа. Счет-фактура регистрируется в книге продаж за налоговый период, к которому относится момент определения налоговой базы, то есть дата фактической отгрузки.
В целях включения выручки продавца в состав налоговой базы по налогу на прибыль по ситуации, когда право собственности на передаваемый груз переходит в момент вручения товара покупателю, дата признания дохода будет определяться датой оформления получения груза (строка «дата получения ТМЦ (товара, груза)»).
Изложенный подход по моменту определения налоговой базы по НДС и налогу на прибыль отражен и в упомянутом письме ФНС от 21.10.2013 N ММВ-20-3/96@ (Приложения N 5 и N 6).
Альбина Игнатьева старший налоговый консультант компании «Аудэкс»
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