About signatures on primary documents. The company does not have a chief accountant, its functions are performed by the General Director. How to arrange such a combination? No chief accountant signs certificates

PROBLEM

The company does not have a chief accountant, its functions are performed by the General Director. How to arrange such a combination?

DECISION

As a rule, this situation occurs in small companies, where the General Director, in addition to the main work, has to deal with accounting. In particular, the legislation provides you with the following options for organizing accounting work (clause 2, article 6 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting”):

– You establish an accounting service and appoint yourself the chief accountant;

- You do your own bookkeeping.

In practice, this raises several questions, mainly related to paperwork.

The company has an accounting department. In this situation, you can hire a cashier, and if necessary, an ordinary accountant. In addition, you must include in the staff list the position of chief accountant, whose functions you will perform independently. That is, we are talking about combining the position of chief accountant by the General Director. Article 60.2 of the Labor Code allows you to do this1. In addition, you need to do the following:

1. The General Director writes to the name of the founder an application for combining the position of General Director and Chief Accountant. When the sole member of the company assumes the duties of the general director and chief accountant, this is formalized in the form of a decision of the sole member of the company and a written order (order) on the assignment of the relevant powers (part 2 of article 273 of the Labor Code of the Russian Federation). In this case, civil law relations are established (he is not charged a salary, he is not granted vacations, etc.). Also, the norm of this article is interpreted in such a way that the only participant concludes an employment contract, signing it on behalf of the organization and on behalf of himself, as an individual appointed to the position of general director. The employment contract or an additional agreement to it prescribes the combination of the position of chief accountant. In this case, he is charged salary, vacations are provided, etc.

2. Having received the approval of the founder, an entry is made in the employment contract with the General Director about combining the position of chief accountant (or draw up an additional agreement to the contract). Entries in an employment contract (additional agreement) may look like this:

Option 1."The head of the organization combines the position of chief accountant and performs the labor duties stipulated by the qualification characteristics."

Option 2.“The head of the organization, in connection with the combination of the position of chief accountant, is assigned the following additional labor functions2:

- organization of work on setting up and maintaining accounting records of the organization in order to obtain complete and reliable information about its financial and economic activities and financial position by interested internal and external users;

- formation, in accordance with the legislation on accounting, of an accounting policy based on the specifics of the conditions of activity, structure, size, industry affiliation and other features of the organization;

– preparation and approval of a working plan of accounting accounts, forms of primary accounting documents used for processing business transactions, forms of internal accounting reports, etc.

3. The employment contract indicates the amount of the additional payment for the combination, which is established by agreement between the founder and the head of the organization (Article 151 of the Labor Code of the Russian Federation). For example, you can write this: “The head of the organization is given an additional payment for combining the position of chief accountant in the amount of ___ (in words) rubles per month.”

4. The General Director issues an order with his signature on combining the position of chief accountant, in which you also need to indicate the amount of the surcharge.

Footnote 1

Decree of the Council of Ministers of the USSR dated 04.12.81 No. 1145 “On the procedure and conditions for combining professions (positions)”, prohibits the heads of organizations and their deputies from establishing a combination. However, this document is valid to the extent that it does not contradict the Labor Code of the Russian Federation, therefore, in our opinion, the General Director can combine the positions of a manager and a chief accountant in one company. It should be noted that such a restriction for “heads of structural subdivisions, departments, workshops, services and their deputies”, as well as chief specialists, was canceled (determination of the Supreme Court of the Russian Federation of March 25, 2003 No. KAS03-90, decision of the Supreme Court of the Russian Federation of October 20, 2003 No. GKPI03 -1072).

Footnote 2

Indicating in the employment contract of the General Director the functions that he will perform as the chief accountant, you can use the Qualification Directory of Positions (approved by the Decree of the Ministry of Labor of the Russian Federation of August 21, 1998 No. 37).

The General Director maintains accounting records personally. In this situation, it is not necessary to include the position of chief accountant in the staffing table. At the same time, the fact of accounting by the General Director must be reflected in the accounting policy of the company. Then the head must issue an order with the following content (names and full names are conditional): “In accordance with the decision of the general meeting of the founders of LLC Elita, I, Smirnov Vasily Efimovich, assume the duties of the general director from March 3, 2008 to March 3, 2011. Due to the absence of the position of chief accountant in the staff list of Elita LLC, I assume his duties. Basis: minutes of the meeting of the founders"

This variant of accounting, in contrast to the combination of the position of chief accountant by the General Director, in our opinion, is easier.

The right to sign on a bank card. If you combine the position of chief accountant or keep records personally, then in the bank card in the field "first signature" you must substitute your signature. And in the field "second signature" it should be indicated that the person entitled to the second signature is absent. It is impossible to give one person the right of the first and second signature at the same time3.

An accountant is a specialist with an economic education who is engaged in accounting for a company. Depending on the specifics of the organization’s activities, its staff may have one accountant who simultaneously performs the role of the chief, and several, each of which is responsible for maintaining reliable accounting and tax records in a particular area, or entire accounting services.

It is thanks to the accountant that the company regularly pays wages to its employees, pays taxes and fees. It is impossible to imagine the activity of any modern enterprise without such an employee who is responsible for organizing reliable accounting of all the facts of economic activity.

• disciplinary responsibility of an accountant(in case of improper performance of labor duties prescribed in the employment contract and) - has 3 types: reprimand, remark, dismissal;
• liability of an accountant(either in the amount within the average monthly earnings, or in full, if concluded);
• accountant's administrative responsibility(in case of improper performance of official duties, penalties can be applied (if guilt is established and the statute of limitations is observed) in accordance with the articles of the Code of Administrative Offenses of the Russian Federation;
• accountant's liability(for example, for non-payment of taxes on a large scale: deliberate inclusion of false information in the declaration, deliberately directed calculation) - can be involved as accomplices along with management.

Responsibility of the chief accountant

The chief accountant at the enterprise is a leading specialist who is fully entrusted with the functions of reliable, timely and high-quality accounting at the enterprise. In accordance with federal law, the chief accountant is responsible for the development, timely delivery and provision of reliable financial statements.

However, this does not mean that ordinary employees of the accounting department do not bear any responsibility, and only the chief accountant will be responsible for their “misses” and “shortcomings”.

What is the responsibility of an ordinary accounting officer?

Like any other employee, an accountant is responsible for the quality performance of his duties. For example, a payroll accountant is responsible for the correct accrual to employees, the timeliness of reporting to non-budgetary funds.

Of course, the chief accountant must control the activities of his subordinates, but the chief accountant will not have the opportunity or time to check the work of each employee, since he has full of his duties.

The accountant bears disciplinary, material, administrative or criminal liability. Each of these types of responsibility manifests itself in its own form (reprimands, fines, dismissal, compensation for damage) and is assigned for systematic errors, shortcomings that are present in his work.

So, if an accountant for accounting for goods and materials treats his duties negligently, does not perform a monthly reconciliation of the balances, which as a result leads to a shortage, disciplinary or material liability is applied to him.

As part of disciplinary responsibility, an ordinary employee of the accounting department or even the chief accountant can be fired, but there must be good reasons for this.

The accountant may be liable. So, for example, an accountant responsible for settlements with counterparties will be responsible for errors in a payment order that led to the transfer of funds to the wrong current account. The accountant-cashier may be held liable for the discovered shortage of cash. At the same time, he will have to compensate for the losses, for example, from his salary.

The criminal liability of the chief accountant is provided for if he deliberately hid from paying taxes on an especially large scale, or committed fraudulent acts. At the same time, the opinion that the chief accountant acts on the instructions of the head is incorrect, therefore, he will not answer. As part of criminal liability, both officials will be held accountable under the law.

An ordinary accountant can be held liable if he deliberately committed theft of funds or contributed to other criminally punishable actions, was in a criminal conspiracy, for example, with a storekeeper responsible for the safety of material assets.

The signature of the chief accountant on the invoice is required. And he signs invoices without a power of attorney. And who has the right to put his signature instead of the signature of the chief accountant who is on vacation?

Who will sign bank documents

A very significant issue is the signing of bank documents. If the employee replacing the chief accountant is given the right to sign bank documents for a long time, then bank cards should be re-registered. In them, in addition to the sample signatures of the head and the chief accountant, the sample signatures of substitutes should also be recorded. Only then will these persons be able to sign payment orders and checks. Substitutes can also be granted the right to sign temporarily, in which case temporary cards with sample signatures must be issued to the existing card at the bank.

If you have a "Bank-client" system, then you do not have to issue bank cards for payment orders, it is enough just to transfer the EDS keys of the chief accountant to sign electronic documents. This must be reflected in the order on the transfer of authority during the vacation of the chief accountant.

Tax audit when the chief accountant is on vacation

If during the vacation of the chief accountant a tax audit comes to the organization, then no one will transfer it due to his absence.

But if the tax authorities ask you to submit documents or information, then in connection with the vacation of the chief accountant, you can apply for an extension of the deadline for their submission in accordance with paragraph 3 of Article 93 of the Tax Code.

If you are required to submit documents as part of a cross-check, the vacation of the chief accountant may be a reason to extend the deadline for providing documents and information in accordance with paragraph 5 of Article 93.1 of the Tax Code.

Document flow should not "get up"

Well, now about the most important thing - about the document flow.

1) In connection with the transfer of functions for accounting and tax support and the absence of a chief accountant in the staff, who has the right to sign primary cash documents (Expense order, receipt order, cash book, etc. documents), as well as payroll statements, transfers of travel allowances, etc., where the signature “Chief Accountant” is provided? 2) And also can Gen. the director to issue a power of attorney to sign the first signature (of the head of the enterprise), (specified in paragraph 1 of the documents) signing documents for the period of his absence? 3) Who should sign tax returns (for the chief accountant?)

Answer

1. Primary documents are signed by a person authorized by the head. The chief accountant is signed by the head of the organization who maintains accounting.

Guest, get acquainted -!

3. The head of the organization that keeps your accounting.

The rationale for this position is in the materials of the System Glavbukh.

1. Signatures of responsible persons

The invoice on paper must be signed by the head and chief accountant of the seller (executor). The invoice can be signed by other persons authorized to do so by order of the head or a power of attorney on behalf of the organization.

An invoice issued on behalf of an entrepreneur can be signed either by the entrepreneur himself or by a person to whom the entrepreneur has issued an appropriate power of attorney. For example, an accountant who keeps records of a businessman's activities. In both cases, the invoice must contain the details of the certificate of state registration of the entrepreneur.

For example, an invoice issued by an entrepreneur, but signed by an authorized employee, can be issued as follows.

An invoice drawn up in electronic form must be certified by an enhanced qualified head of the organization or another person authorized to do so by order of the head or power of attorney of the organization. If the supplier (executor) is an entrepreneur, he must certify the electronic invoice with his enhanced qualified. When an organization draws up an invoice in electronic form, the indicator “Chief Accountant (signature) (full name)” is not formed.

This procedure follows from the provisions of Article 169 of the Tax Code of the Russian Federation, Appendix 1 to, the Procedure approved.

Transfer of signature right

Situation: how to correctly transfer the right to sign invoices from the head and chief accountant to other employees of the organization

The transfer of the right to sign invoices can be formalized by a power of attorney from the organization or by order (instruction) of the head ().

There are no standard samples for orders (orders), so these documents can be drawn up in any form. The main thing is that they contain information about who is given the right to sign, and sample signatures of these employees. In addition, in the order (instruction) you can set the period during which an authorized employee has the right to sign invoices. It can also be envisaged who is given the right to sign instead of an authorized employee for the period of his illness or absence for other reasons.

Authorized employees certify invoices with their signatures. At the same time, filling in the details “Head of the organization or other authorized person” and “Chief accountant or other authorized person”, they put personal signatures, and in the transcript of the full name indicate their names and initials. You can do it differently: add additional lines to the invoice and indicate in them the real positions of authorized persons and the decoding of their names and initials. Both options do not contradict the law and cannot be grounds for refusing to deduct VAT. Similar explanations are contained in the letters of the Ministry of Finance of Russia,.

Situation: whether it is necessary to indicate in the invoice the position of the employee authorized to sign this document instead of the head (chief accountant)

No, it doesn `t need.

The composition of the mandatory details of the invoice is established by the Tax Code of the Russian Federation, so their change is unacceptable. This also applies to such invoice details as “Head of the organization or other authorized person” and “Chief Accountant or other authorized person”. Thus, if the invoice is signed by an authorized employee, then his position should not be indicated in this document. But in order to identify the person who actually signed the invoice, after the signature it is necessary to indicate his surname and initials. This procedure for issuing an invoice, signed by an employee authorized to do so by order (instruction) of the head or a power of attorney on behalf of the organization, is recommended by the Ministry of Finance of Russia in letters, the Federal Tax Service of Russia c.

At the same time, if the employee authorized to sign invoices indicated his position in it, such a document is not drawn up with violations of the established procedure. Neither the Tax Code of the Russian Federation nor prohibit the indication of additional details (information) in invoices, including the names of the positions of persons authorized to sign these documents. Similar explanations are contained in the letters of the Ministry of Finance of Russia and ".

2. Situation: Who should sign the primary account for the chief accountant, if the account is kept by a third-party contractor. The organization is not a small/medium enterprise

“Let's say an organization that is not a small (medium) enterprise has entered into an agreement with a third-party contractor for the provision of accounting services. Who should sign the primary documents for the chief accountant in this case?

The head himself must appoint a list of people who have the right to sign primary accounting documents (Regulations, approved,). These can be employees of the organization (cashier, manager, etc.), as well as representatives of a third-party organization that maintains accounting.

The right to sign bank documents can be transferred to full-time employees, as well as to persons providing accounting services ( ). Thus, in bank documents, in addition to the head of the organization, an employee of the organization or the head of a third-party organization that keeps records can sign.

At the same time, the head of the organization himself cannot sign for the chief accountant. The fact is that, since the organization is not a small (medium) enterprise, the head cannot take over the accounting *. This conclusion follows from Article 7 of the Law of December 6, 2011 No. 402-FZ.”

3. Organization of accounting

Accounting and storage of accounting documents are organized by the head of the organization ().

He must choose one of the following options and fix it in the accounting policy:

• assign accounting to the chief accountant or other responsible employee of the organization;
• conclude an agreement on the provision of accounting services with a third-party organization (specialist);
• take over accounting (for small and medium-sized businesses, as well as non-profit organizations that have the right to apply simplified accounting methods).

There is also no exact composition of the details that should be on the seal (stamp) of the cashier. Previously, there were regulations that regulated this issue, but now they have been canceled. However, they can be used. For example, "On the creation of the City Register of Seals in the Moscow Registration Chamber." AT).

Chief Accountant advises: joint-stock companies and LLCs can completely abandon seals (“On Amendments to Certain Legislative Acts of the Russian Federation in Part of Removing the Compulsory Seal of Business Companies”). But since the seal is provided for by the form of a cash receipt, it is risky to ignore such details for the time being, this may lead to the document's lack of legal force. It is better to wait for official permission from departments or a new form of warrant.

The recipient of the money must indicate in the consumable the amount in words and sign. If you are issuing a general expense note for a shift, indicate in the local document of the organization a responsible employee who will sign such documents for the recipient. For example, it can be a cashier, a senior cashier, or another employee.

Situation: is it necessary to put the signature of the head of the organization on the expenditure cash warrant, if there are signatures of the accountant and cashier

Definitely, but not always. The signature of the manager is not needed if it is already on the attachments to the cash order.

Indeed, among the details of the cash order, which is made up when issuing money from the cash desk, there is space for three signatures: the chief accountant (or just an accountant), the cashier and the head of the organization. And in filling out this form, approved, it is directly stated that the cash order is signed by the head and chief accountant.

An exception to the general rule is if the documents (applications, invoices, etc.) attached to the expenditure cash orders already have an authorization inscription of the head of the organization. And one more condition - the organization has an accountant. Then the director's signature on the cash order itself is optional.

If the organization does not have an accountant, then the manager must endorse the expense document in any case. Even when he put his signature on the attachments to the cash order. This follows from the instructions of the Bank of Russia dated March 11, 2014 No. 3210-U.

At the same time, the head can grant the right to sign documents, including cash, to one of the employees of the organization. For example, during your absence. To do this, it is enough to issue a power of attorney ( ).

Professional help system for lawyers, where you will find the answer to any, even the most complex question.

Publication

Primary accounting documents are accepted for accounting if they are drawn up in the form contained in the albums of unified (standard) forms of primary accounting documentation (clause 13 of the Regulation on accounting and financial reporting in the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 N 34n ). When calculating VAT, a unified invoice form is used, approved by Decree of the Government of the Russian Federation of December 2, 2000 No. 914.

Comply with the requirements

The tax authorities are increasingly refusing to accept VAT deductions for organizations, citing the absence of the necessary details in the invoice, the typos, blots made in it, the lack of decoding of the signatures of the head and chief accountant.

The position of the tax authorities is supported by the Ministry of Finance of Russia, explaining that invoices in which the necessary details are incorrectly filled in or not reflected are considered as drawn up in violation of the requirements of the Tax Code of the Russian Federation, and VAT amounts on these invoices are not deductible (letter of the Federal Tax Service dated May 25, 2007 No. 19-11/048795).

If VAT on the basis of such invoices has already been deducted by the taxpayer, then the tax authorities require it to be restored and paid to the budget, applying penalties (clause 1, article 122 of the Tax Code of the Russian Federation).
In addition, the taxpayer will be required to pay a penalty for each calendar day of delay on unpaid VAT. The penalty interest rate is assumed to be equal to 1/300 of the current refinancing rate of the Central Bank of the Russian Federation (clause 4 of article 75) and is paid simultaneously with the payment of taxes and fees or after payment of such amounts in full (clause 5 of article 75 ).

Attention
Full responsibility for the organization of accounting in organizations, compliance with the law when performing business operations, is borne by the heads of organizations (clause 1, article 6 of the Federal Law of November 21, 1996 N 129-FZ "On Accounting").

Article 169 of the Tax Code of the Russian Federation provides only general requirements for the preparation of invoices. Clause 5 of this article simply lists the required details. At the same time, the Tax Code of the Russian Federation does not explain exactly how to fill them out. Tax inspectors, on the other hand, check with particular care how invoices are drawn up and whether the taxpayer has legally presented VAT for deduction.

The conditions for accepting VAT for deduction are established by Ch. 21 of the Tax Code of the Russian Federation. First, goods (works, services), property rights must be acquired for transactions subject to VAT. Secondly, they are taken into account. Thirdly, the taxpayer must have a properly executed supplier invoice, in which the VAT amount is highlighted as a separate line.

Accountants should pay attention to important points related to signing invoices. The tax authorities will be suspicious if:

there are no transcripts of signatures on the invoice;

the invoice is signed by one person for both the head and the chief accountant;

the invoice issued by the taxpaying organization does not contain the line "Individual entrepreneur (signature) (full name) (details of the certificate of state registration of an individual entrepreneur)";

According to paragraph 6 of Art. 169 of the Tax Code of the Russian Federation, the invoice must contain the signatures of the head and chief accountant of the organization or other persons authorized to do so by an order (other administrative document) for the organization or a power of attorney on behalf of the organization.

authorized to sign

The head and chief accountant of the organization has the right to delegate the authority to sign invoices to other employees of the organization. Authorized persons act either on the basis of an order of the director, or on the basis of a power of attorney drawn up on behalf of the organization.

Taking into account that these persons are authorized to sign invoices with the relevant administrative document, it is recommended to indicate in the invoice instead of the names and initials of the head and chief accountant of the organization after the signature, the surname and initials of the person who signed the corresponding invoice. If it also contains the names and initials of the head and chief accountant of the organization, then such a document should not be considered as drawn up in violation of the requirements of the Tax Code.

The Tax Code and the Rules for accounting for received and issued invoices, books of purchases and books of sales when calculating value added tax (approved by Decree of the Government of the Russian Federation of 02.12.2000 N 914, hereinafter referred to as the Rules) changes and additions to the details of the invoice form provide. Accordingly, it is not necessary to enter information about the position of an authorized person of the organization and the details of the corresponding power of attorney. At the same time, if the invoice contains additional details for persons authorized to sign the invoice (for example, the position is indicated), then such an invoice should not be considered as drawn up in violation of the requirements of the Tax Code.

Some organizations enter into contracts for the provision of accounting services with a specialized firm or a specialist - an individual. This is allowed by paragraph 2 of Art. 6 of the Federal Law "On Accounting" dated November 21, 1996 N 129-FZ. In this case, the signature on the invoice instead of the chief accountant is put by the one who is entrusted with the duties of the chief accountant - the head of the organization, the accountant-specialist with whom a civil law contract has been concluded, or an authorized representative of a specialized company that maintains accounting in the organization.

Often, invoices for managers and chief accountants are signed by other persons who are not authorized to do so by order or power of attorney. If such invoices are found at your supplier during a tax audit, you will not be entitled to deduct VAT.

chief accountant

If the organization does not have the position of chief accountant, then its functions can be performed by the head of the organization. Accordingly, he will sign invoices instead of the chief accountant with the same signature in the signature fields of the head and chief accountant. This is possible on the basis of the relevant order with the following content: "I, the General Director of the "Name of the organization", assume the duties of the chief accountant ...".

According to paragraph 2 "d" Art. 6 of the Federal Law "On Accounting", the heads of organizations may, depending on the volume of accounting work, conduct accounting personally. This rule assumes the possibility of having the same signature on invoices for the head of the organization and for the chief accountant.

The invoice is signed by the individual

If an invoice is issued by an individual entrepreneur, then he signs a document indicating the details of the certificate of state registration of the IP. However, he does not sign instead of the chief accountant - the line remains empty. After all, according to the legislation of the IP, he himself is responsible for maintaining accounting records.

Chapter 21 of the Tax Code does not contain a ban on signing an invoice on behalf of an entrepreneur by a person authorized by him. A taxpayer may participate in relations that are regulated by the legislation on taxes and fees through a legal or authorized representative, unless otherwise provided by the Tax Code (clause 1, article 26 of the Tax Code of the Russian Federation). An authorized representative of a taxpayer - an individual will exercise his powers on the basis of a notarized power of attorney or a power of attorney equivalent to a notarized one in accordance with civil law (clause 3, article 29 of the Tax Code of the Russian Federation).

Fax and digital signature

Many people are still interested in the question of whether it is possible to endorse invoices with an electronic digital signature (EDS) or a facsimile. It is especially relevant for organizations with a large workflow. Meanwhile, financiers traditionally prohibit the use of facsimiles and digital signatures.

Invoices signed by facsimile, digital signature or signatures reproduced using electronic printing devices are considered drawn up and issued in violation of the procedure and cannot be the basis for accepting VAT for deduction (reimbursement). This opinion is expressed by the Ministry of Finance of Russia in letters dated January 22, 2009 N 03-07-11/17 and dated September 30, 2008 N 03-02-07/1-383.

Judicial practice on this issue is ambiguous. According to the position of some arbitration courts, the presence on the invoice of a facsimile reproduction of the signature of the head and accountant of the supplier organization cannot be a basis for refusing to refund VAT paid to product suppliers (Decree of the Federal Antimonopoly Service of the North Caucasus District dated September 29, 2008 No. F08-5786 / 2008, dated September 22, 2008 No. F08-5128 / 2008, dated August 20, 2008 No. F08-4547 / 2008, Federal Antimonopoly Service of the Moscow District dated May 15, 2006 No. KA-A40 / 2894-06, Federal Antimonopoly Service of the Volga District dated October 30, 2008 No. А57-253/08, Federal Antimonopoly Service of the Urals District dated November 18, 2008 No. Ф09-8604/08-С2, dated April 19, 2007 No. Ф09-2754/07-С2).

At the same time, there are court decisions that support the tax authorities in their demands (decrees of the Federal Antimonopoly Service of the Far Eastern District dated July 28, 2008 No. F03-A37 / 08-2 / 2876, dated April 07, 2008 No. F03-A73 / 08-2 / 918, Federal Antimonopoly Service of the Volga District dated July 19, 2007 No. A65-3666 / 2006, dated June 21, 2007 No. A57-4833 / 06-33, dated May 03, 2007 No. A57-4249 / 06).

The Supreme Arbitration Court, in one of its rulings, pointed out that affixing a facsimile signature on invoices, if there is an agreement to do so, does not indicate a violation by the company of the requirements established by Article 169 of the Tax Code. Read more about the position of the Supreme Arbitration Court of the Russian Federation in the "PB" for May on page 70.

berator "VAT from A to Z"

If the invoice for the head or chief accountant is signed by other persons who are not authorized to do so by order or power of attorney, then you are not entitled to accept VAT for deduction on the basis of such a document.
If you still want to avoid disputes during verification, certify the invoice with a real signature. At the same time, you will also avoid the claims of customers who, knowing the requirements of the tax authorities, often refuse to accept documents with a facsimile instead of a signature.

Fixing bugs

An erroneously affixed signature in the invoice, as well as other errors in this document, can be corrected. The procedure for making changes to invoices is regulated by clause 29 of the Rules. Such corrections must be certified by the signature of the manager and the seal of the seller indicating the date the corrections were made.

At the same time, please note that the timely correction of identified violations in the preparation of invoices cannot serve as a basis for refusing to apply VAT tax deductions, provided that the taxpayer's actions are in good faith. This opinion is shared by many arbitration courts.

Comments

07/22/2014 Natalia

Great article.
There was a question. If the head signs all the documents himself. Is it necessary to reflect the order for the right to sign in the documents themselves? Or, as a director, the question of the right to sign for the chief accountant will no longer arise? Is it allowed, for example, 3 identical signatures on the delivery note on the shipping side?

Reply

08/12/2014 Alexey

On the invoice there is only the signature of the accountant, but the head did not sign. Will the invoice be considered valid?

Reply

Good afternoon, Alexey

In accordance with paragraph 6 of Art. 169 of the Tax Code of the Russian Federation, the invoice is signed by the head and chief accountant of the organization or other persons authorized to do so by an order (other administrative document) for the organization or a power of attorney on behalf of the organization.

When issuing an invoice by an individual entrepreneur, the invoice is signed by an individual entrepreneur or another person authorized by a power of attorney on behalf of an individual entrepreneur, indicating the details of the certificate of state registration of this individual entrepreneur.

The third paragraph of paragraph 2 of Article 169 of the Tax Code of the Russian Federation establishes that failure to comply with the requirements for an invoice that are not provided for in paragraphs 6 of Art. 169 of the Tax Code of the Russian Federation, cannot be a basis for refusing to deduct tax amounts presented by the seller.

If you intend to accept VAT deductible on this invoice, we strongly recommend that you request an invoice signed by the manager and chief accountant.

Reply

08/14/2014 Oksana

Yes, the article is very good. Also a question.
If the organization with which we work requests an invoice for the last year. Do the new director and accountant have the right to sign? And does a new employee have the right to sign documents from 2011 with a power of attorney from 2014?

Reply

Good afternoon, Oksana.

The organization can issue duplicates of the act, invoice and invoice in connection with their loss by the counterparty and put on them the signature of the new head, chief accountant or other person authorized by order (power of attorney). The main thing is that the recovered documents should match the amounts lost by the counterparty of the organization with acts and accounts and contain all their indicators and details. It is also possible to provide the counterparty with a certified copy of a document confirming the appointment of a new manager, chief accountant or an order (power of attorney) for the signing of documents by an authorized person.

Neither the Civil Code of the Russian Federation, nor the Tax Code of the Russian Federation says anything about the procedure for issuing duplicates of the act, invoice and invoice in the event of the loss of their copies by the taxpayer's counterparty.

But in this case, the organization requesting a duplicate invoice may run the risk of deducting VAT on this invoice (especially for 2011). This is confirmed by judicial practice.

In the Decree of the Federal Antimonopoly Service of the Volga District dated August 10, 2009 N A06-2176/08, it is noted that the tax legislation does not contain a ban on the restoration of invoices by issuing duplicates of these documents. However, the recovered documents must match the disputed invoices in terms of amounts, contain the details of the disputed invoices and indisputably confirm the fact of payment of these invoices.

The Decree of the Federal Antimonopoly Service of the Moscow District dated May 25, 2012 N A40-110048 / 10-140-598 expressly states that the signing of duplicate invoices issued to replace the lost originals by other authorized persons in connection with the change of the head of the seller of goods (works, services) is lawful and does not deprive the buyer of the right to a tax deduction on such invoices. The signing of invoices by different officials was caused by reasons beyond the control of the taxpayer - a change in the heads of counterparties in the relevant periods.

09/05/2014 Victoria

The counterparty requires that the OGRNIP be indicated in the invoice in addition to the state registration certificate. Yes, he also wants to be printed ... My program does not allow this.
How to justify rejection?

Reply

Good afternoon Victoria.

According to paragraph 1 of Art. 169 of the Tax Code of the Russian Federation, an invoice is a document that serves as the basis for the buyer to accept the tax amounts presented by the seller for deduction when the requirements established by this article are met.

The list of mandatory details that must be indicated in the invoice issued when selling goods (works, services), transferring property rights, is established by paragraphs 5, 6 of Art. 169 of the Tax Code of the Russian Federation. According to paragraph 6 of Art. 169 of the Tax Code of the Russian Federation when an invoice is issued by an individual entrepreneur, the invoice is signed by an individual entrepreneur indicating the details of the certificate of state registration of this individual entrepreneur. According to the regulatory authorities, in order to legally deduct VAT on an invoice from an individual entrepreneur, the date, series, number of the certificate of state registration should be indicated (Letter of the Federal Tax Service of Russia dated 09.07.2009 N ShS-22-3 / [email protected]).

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12/15/2014 Oleg

Good afternoon.
How to pay for the delivered goods correctly: by invoice or invoice, and what is the difference?

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