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After considering the issue, we came to the following conclusion:
Starting from October 1, 2017, a new column 1a should be added to the applicable form of the universal transfer document - the code for the type of goods.

Rationale for the conclusion:
From 10/01/2017, the forms of the invoice and the corrective invoice will be applied, taking into account the changes made by the Government of the Russian Federation of 08/19/2017 N 981 "On the amendment and invalidation of certain acts of the Government Russian Federation", in particular - supplemented by columns 1a and 1b, respectively. These columns are intended to reflect information about the code of the type of goods in accordance with the unified Commodity Nomenclature foreign economic activity Eurasian Economic Union. They will be filled in for goods exported outside the territory of the Russian Federation to the territory of a state - a member of the Eurasian Economic Union. In the absence of the necessary data in columns 1a and 1b, a dash will be placed (clause "a" (1) clause 2 of the Rules for filling out an invoice, clause "a" (1) clause 2 of the Rules for filling out an adjustment invoice as amended by the Government RF dated August 19, 2017 N 981).
Thus, the forms of invoices are brought into line with the requirements of the Tax Code of the Russian Federation.
As you know, the form of a universal transfer document (UPD), which appeared in 2013 on the basis of the Federal Tax Service of Russia dated 10/21/2013 N MMV-20-3 / [email protected], is based on the invoice form, supplemented with the necessary details.
UPD form, brought by the Federal Tax Service of Russia dated 10/21/2013 N ММВ-20-3 / [email protected], is advisory. Therefore, the taxpayer has the right to add additional columns to the document being compiled by analogy with columns "A" and "B" and (or) make Additional information, necessary for the parties of the transaction being processed, by analogy with lines 8-19 of the form of a universal transfer document (FTS of Russia dated January 24, 2014 N ED-4-15 / [email protected]).
According to tax authorities, for the purpose of calculating and paying VAT, the rules for registering and issuing UPD must coincide with the rules for issuing and registering invoices (FTS of Russia dated April 21, 2014 N GD-4-3 / 7593).
Considering the foregoing, we believe that all changes introduced by legislative and regulations in the invoice form should be automatically entered in the UPD form as well.
Therefore, starting from 10/01/2017, a new column 1a should be added to the applicable form of the universal transfer document - the code for the type of goods.

Prepared answer:
Legal Consulting Service Expert GARANT
auditor, member of the Russian Union of Auditors Mikhail Bulantsov

Response quality control:
Reviewer of the Legal Consulting Service GARANT
auditor, member of the RAMI Gornostaev Vyacheslav

The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service.

The universal transfer document (UPD) was developed on the basis of the invoice form. The use of UPD allows, without violating the law, to combine an invoice with different forms of accounting, which largely duplicate it, M-15, commodity section TTN), as well as:

take into account the documented fact of economic life in order to accounting;
use the right to a tax deduction for VAT;
confirm costs for the purpose of calculating income tax (and other taxes).

UPD contains all the required details provided for invoices and primary documents. That is, it replaces 2 documents at once (for example, an invoice and TORG-12). However, UPD can be used only as a primary document (for example, TORG-12). To do this, the UPD does not fill in the lines established exclusively for the invoice:

“To the payment and settlement document” (line 7);
“Including the amount of excise tax” (column 6);
"Tax rate" (column 7);
"Digital code of the country of origin of goods" (column 10);
"Short name of the country of origin of goods" (column 10a);
"Number customs declaration"(column 11).

Keep in mind that it is not required to issue a separate invoice for the shipment of goods (works, services), property rights if a UPD is drawn up.

The list of transactions for which registration can be used UPD (see table 1):

Formed fact of economic life	In these cases, sellers/buyers are understood as
Facts of shipment of goods (any property, except real estate) without transportation with transfer of goods to the buyer (his authorized representative) Facts of shipment of goods with transportation and transfer of goods to the buyer (his authorized representative) or another person involved in the transportation of goods	Sellers and buyers are understood as directly named parties of economic relations, including if sellers in the framework of a sale and purchase transaction are commission agents (agents, attorneys)
The fact of the transfer of property rights	- the right holder transferring exclusive rights to the results of intellectual activity and (or) to the means of individualization, and the acquirer of these rights; - licensor and licensee; - right holder and user under a commercial concession agreement; - a creditor transferring rights (claims) on a reimbursable basis, and a person to whom the right (claims) is transferred
Facts of the transfer of the results of the work performed	- the contractor (subcontractor) and their customer (general contractor) under the contract; - performer of research works and their customer
Confirmation of the facts of the provision of services	- the provider of services and their customer; - financial agent and client; - trustee and trustee of management; - forwarder and client (when drawing up a document for the forwarder's remuneration); - an attorney and a principal (when drawing up a document for remuneration to an attorney); - commission agent and committent (when drawing up a document for remuneration to a commission agent); - agent and principal (when drawing up a document for remuneration to an agent)
Confirmation of the facts of shipment (transfer) of goods (works, services) to the committent (principal) by the commission agent (agent) who purchased these goods (works, services) on his own behalf in the interests of the committent (principal)	Sellers - VAT taxpayers who sell goods (works, services) to a commission agent (agent) acting on their own behalf, which are acquired by the commission agent (agent) for the committent (principal). Buyers are consignors (principals) for whom goods (works, services) were purchased by commission agents (agents) on their own behalf.

UPD can also be used when the committent (principal, principal) ships goods to the commission agent (agent, attorney) for sale on its own behalf or on behalf of the committent (principal, principal). In this case, the UPD is the primary document for the transfer of valuables to a commission agent (agent, attorney) for sale without transferring ownership of them.

Compilation and form of UPD

And now let's look at how to fill out the UPD form line by line, in table 2:

The name of the line (column) in the UPD	Line value, columns
1	2
"Status"	Possible values: "1" and "2". They are selected depending on the purpose of using the document: "1" - UPD replaces the invoice and the act of transfer; "2" - UPD replaces only the deed of transfer (i.e., it is a primary)
Lines (1)-(7) columns 1-11	For UTD with status "1" they must all be filled in. If the invoices in the organization are signed not by the director, but by another person authorized to do so by order (power of attorney), then this document or the position of the authorized person can be indicated in the invoice. It is allowed to clarify the indicators in lines (3) and (4) with information about the TIN, the checkpoint of the consignor and the TIN, the checkpoint of the consignee. For UPD with status "2", you can fill in lines (1), (1a), (2), (6), (7), columns 1, 2 or 2a, 3 and 9 to reflect the fact of economic life and the amount of natural and monetary measurements. And also fill in the indicators specifying the conditions for the commission of the fact of economic life, in lines (2a), (2b), (3), (4), (5), (6), (6a), (6b), columns (4) , (5), (6), etc.
Column A "No. p / p"	The serial number of the record in the table is affixed
Column B "Code of goods / works, services"	If a product is reflected in the UPN, then its article number must be indicated. If works or services are reflected, then OKVED, or OKUN
Line “Basis for transfer (delivery) / receipt (acceptance)”	It is necessary to indicate information identifying the emerging relations of the parties: types of relations, details of contracts, agreements, instructions, etc.
Line "Transportation and cargo data"	It reflects the details of transport documents (bill of lading, waybill), orders to forwarders, warehouse receipts and other clarifying information about the transportation. For example, you can specify the name of the organization that bears the transportation costs. The line also reflects information about the cargo: net weight / gross weight
The line “Goods (cargo) transferred / services, results of work, rights handed over”	A signature is affixed indicating the surname and initials: - position of the person who made the shipment; - or a person authorized to act under a transaction for the transfer of the results of work (services, property rights) on behalf of an economic entity. If a person is simultaneously a person authorized to sign invoices and signed a document on behalf of the head (chief accountant), then this line indicates only information about his position and full name. without repeating the signature
The line "Date of shipment, transfer (delivery)"	It is necessary to indicate the date of the fact of economic life, that is, the actual date of shipment of goods, provision of services, transfer of the results of work performed, transfer of property rights
The line "Other information about the shipment, transfer"	This line contains additional information. For example, data on passports, product certificates. If there are integral annexes to the UPD, indicate the number of these documents and their type
	Here you need to record the position of the person responsible for the correct execution of the transaction (operation) on the part of the seller, his signature indicating the surname and initials. If this person is at the same time the person who made the shipment or is authorized to act on the transaction on behalf of the economic entity (line), then (if there is a signature in the line), only his position and full name can be indicated in this line. without repeating the signature. If this person is also a person authorized to sign invoices and signed the document on behalf of the head (chief accountant), then this line also indicates only his position and full name. without repeating the signature. If several persons are responsible for the correct execution of the operation at the same time, then an additional line () must be entered in the document to indicate the position, full name. and signature of the second responsible person.
The line "Name of the economic entity - the compiler of the document (including the commission agent (agent)"	The name and other details that determine the economic entity that compiled the document on the part of the seller may be indicated. This line indicates: - information about the economic entity that keeps the seller's accounting on the basis of the contract; - or information about the commission agent (agent), if he transfers to the committent (principal) the goods, results of work, services purchased from the seller on his own behalf (in this case, the details of the contract between the committent (principals) and the intermediary are indicated in the line). The line can be omitted if there is a seal that contains the full name of the economic entity that compiled the document.
The line "Goods (cargo) received / services, results of work, rights accepted"	The position of the person who received the cargo and (or) authorized to accept services, results of work, rights under the transaction for the transfer of results of work (services, property rights) on behalf of the buyer is indicated; as well as his signature indicating the surname and initials
The line "Date of receipt (acceptance)"	It indicates the actual date of receipt of the goods (cargo), acceptance of the results of the work performed, receipt of property rights by the buyer or another person authorized by the buyer. Keep in mind that the date of receipt cannot be earlier than the date of preparation of the UPD (line 1) and the date of transfer recorded by the seller in line
Line "Other information about receipt, acceptance"	This line reflects information about the presence or absence of claims; as well as data on documents executed by the buyer (customer) upon receipt of goods (works, services, property rights), which are integral annexes to the UPD. For example: no claim. If there are claims, indicate information about additional documents issued upon receipt / acceptance of goods
The line "Responsible for the correct execution of the transaction, operation"	The position of the person responsible for the correct execution of the transaction, operations on the part of the buyer, his signature with the surname and initials are indicated. If the person responsible for processing the transaction is at the same time a person authorized to act on the transaction on behalf of the economic entity (line), then only information about the position and full name is filled in this line. without repeating the signature. If several persons are simultaneously responsible for the correct execution of the operation, then an additional line must be entered in the document, () to indicate the position, full name. and signatures of the second responsible person
The line "Name of the economic entity - the compiler of the document"	The line may contain the name and other details that determine the economic entity that compiled the document on the part of the buyer (participant in the transaction, operation). For example, information about a person who maintains accounting records of an economic entity on the basis of a contract. The line can be omitted if there is a seal that contains the full name of the economic entity participating in the preparation of a specific bilateral document.
"M.P."	The seals (or TIN / KPP) of economic entities - the compilers of the document are put. However, the absence of seals (in the presence of all the required details) will not be the basis for refusing to accept the document for tax accounting.

Reflection of UPD with status "1" in the purchase book, sales book and register of received and issued invoices

Let's consider how to register a universal transfer document with status "1" when issuing or receiving from the seller and the buyer.

Reflection of UPD at the seller

Recall that invoices are recorded in the sales book in chronological order in the tax period in which the tax liability arises, that is, at the time the tax base is determined (clause 1, article 167 of the Tax Code of the Russian Federation). If the document is generated during the shipment of goods (works, services, property rights), then the moment of determining the tax base is the day of their shipment or transfer.

Also, invoices are subject to unified registration in chronological order in part 1 of the register of received and issued invoices by the date of their issuance (Decree of the Government of the Russian Federation of December 26, 2011 No. 1137).

Features of the preparation and use of UPD in status "1" allow you to determine the date of shipment. But at the same time, two situations are created when the day of preparation of the UPD coincides with the day of shipment and, conversely, does not coincide. Let's consider them.

The day of preparation of the UPD coincides with the day of shipment

The seller made the UPD:

on the day of transfer (transportation, delivery) of the goods to the buyer;
on the day of transfer of property rights;
on the day of the provision of services (for ongoing services - the last day of the tax period (letter of the Ministry of Finance of Russia dated June 25, 2008 No. 07-05-06 / 142);
on the day of delivery to the customer of the results of the work performed.

In UTD with status "1", the line indicator (1) determines the actual date of compilation of both the primary document and the invoice. On the same day, the shipment (transfer) of goods, works, services, property rights is also made. In the general case, the same date is also considered as the date of issuing an invoice on paper to the buyer (except for the delivery of work).

In the sales book, this document is registered for the tax period to which the moment of determining the tax base belongs, that is, the date of shipment, which coincides with the date of the invoice. With the exception of cases when the work is handed over, then the moment of determining the tax base is the date of their acceptance (line UPD).

And in the register of received and issued invoices, the UPD must be registered in the tax period to which the date of its issuance belongs.

What dates you need to indicate when registering the UPD in the accounting journal and sales book are shown in table 3:

The day of preparation of the UPD does not coincide with the day of shipment

The seller made the UPD on a day that does not coincide with the date (earlier or later):

transfer of goods (transportation, delivery) to the buyer;
transfer of property rights;
provision of services;
delivery to the customer of the results of the work performed.

In UTD with status "1", the line indicator (1) determines the actual date of compilation of both the primary document and the invoice. However, the line also indicates the actual date of shipment (transfer) of goods, services, results of work, property rights, entered by the responsible person of the seller. In general, this date is also considered as the date of issuing an invoice to the buyer (except for the delivery of work). The date of the document in such conditions is simply an indicator that allows you to uniquely identify the document.

In the sales book, this document is registered for the tax period to which the moment of determining the tax base belongs, that is, the date of actual shipment (date of the UPD line). With the exception of cases when the work is handed over, then the moment of determining the tax base is the date of their acceptance (line UPD).

And in the register of received and issued invoices, the UPD must be registered in the tax period to which the date of its issuance belongs. What dates you need to indicate when registering the UPD in the accounting journal and sales book are shown in table 4:

Reflection of UPD at the buyer

Recall that buyers register received invoices in chronological order by date of receipt in part 2 of the register of received and issued invoices (Decree of the Government of the Russian Federation of December 26, 2011 No. 1137).

UPD with the status "1" allows you to define this date as the date of registration (signing) by the consignee / customer of the document on the acceptance of goods, property rights, services rendered, results of work performed - this is an indicator of the line.

This date (line UPD) is entered in column 2 of part 2 of the register of received and issued invoices, and in column 6 of part 2 of the journal the date of preparation of the document is indicated, given in the indicator of line (1) of the UPD.

As for the purchase book, buyers register invoices in it after they are registered in part 2 of the register of received and issued invoices, as the right to tax deductions arises (Article 172 of the Tax Code of the Russian Federation), that is, not earlier than registration received goods, results of work, services, property rights (Decree of the Government of the Russian Federation of December 26, 2011 No. 1137).

When compiling and using the UPD with the status "1", the date of receipt of the invoice and the date of the occurrence of the basis for accounting for the purchased goods, works, services, property rights are the same - this is the line indicator.

This date (UPD line) is reflected in column 4 of the purchase book. At the same time, in column 2 of the purchase book, the date given in the indicator of line (1) of the UPD is indicated.

What dates need to be indicated when registering the UPD in the accounting journal and the purchase book are clearly shown in table 5:

Reflection of UPD with status "1" in tax accounting

Let's consider how the seller and the buyer determine income and expenses in tax accounting when applying the UPD with the status "1".

Seller income tax

Recall that in order to calculate income tax when the taxpayer applies the accrual method, the date of recognition of income received by the seller is the date of sale of goods, works, services, property rights (clause 3 of article 271 of the Tax Code of the Russian Federation).

Subject to the rules of Article 39 tax code, this is the date of transfer on a reimbursable basis (including the exchange of goods, works or services) of the ownership of goods, the results of work performed by one person for another person, the provision of services for a fee by one person to another person, regardless of the actual receipt of funds (other property, works, services, property rights) in their payment.

Income is determined on the basis of primary documents or other documents confirming the income received, as well as tax accounting documents (clause 1, article 248 of the Tax Code of the Russian Federation).

Attention

UPD with status "2" is equated to a simple primary document, and therefore is reflected in tax accounting in the usual manner.

Let's apply these rules to UTD with status "1" and it turns out that the date of recognition of income for inclusion of revenue in the tax base for income tax will be considered:

the date of registration of the release of the goods (indicator of line (1) or a later indicator of line ), if the ownership of the transferred goods passes at the moment the seller transfers the thing to the buyer (customer) or a person authorized by him, or to the carrier;
date of registration of receipt of the goods (line indicator), if the ownership of the transferred goods passes at the time of delivery of the thing to the buyer or a person authorized by him;
the date of registration by both parties of the fact of acceptance and transfer of services, property rights, results of work, that is, the latest value of the indicators of lines (1), and

In all these cases, if there are other documents confirming the indicated facts, for the purposes of taxing the seller (executor, copyright holder), an earlier date following from another document will be applied.

Buyer income tax

Similar dates are used by the buyer (customer) when determining the date of expenses for the purpose of their reflection in tax accounting registers. The values accepted under the UPD are reflected in tax accounting as purchased materials, goods, fixed assets, property rights, consumed services and the results of work for further application to them of the relevant accounting rules as part of expenses established by Chapter 25 of the Tax Code for different kind costs.

Keep in mind that the date of recognition of the amount reflected in the UPD with status "1" as a reduction in the tax base for income tax by the buyer (customer, recipient) cannot be earlier than the line indicator, unless otherwise follows from the content of the fact of economic life recorded in document.

The universal transfer document includes an SF, therefore, similar changes have occurred in the UPD form since 10/01/2017. The main thing: all this concerns paper forms.

The latest version of Decree No. 1137 made adjustments to paper invoices (SF), and hence UPD.

The new column 1a is intended for the code of the type of goods according to the FEACN of the EAEU. To be filled in if the goods are exported to the EAEU. If not, just put a dash. In the corrective SF, this field is numbered 1b.

In column 2a legal entities now you need to give the address from the Unified State Register of Legal Entities, and not from the constituent documents. Individual entrepreneurs must indicate the address according to the USRIP. The main requirement for these data is to fill them in such a way that they are clear and understandable, so that they cannot be confused with others, otherwise it would interfere with the identification of the participants in the transaction.

The word "registration" was added to the title of column 11 "Number of the customs declaration". But this did not affect its content, it remained the same. According to the explanations of the Federal Tax Service, the column is filled in as before: 24 characters.

The universal transfer document includes an SF, therefore, similar changes have occurred in the UPD form since 10/01/2017. The main thing: all this concerns paper forms. Electronic formats are still the same. With regard to printed forms that are not legally binding documents, they will be aligned with paper forms for the convenience of users.

Features of handling UPD

UPD is an alternative to a package from an invoice and an act. It can also be used instead of the primary accounting document. In what capacity it is used in each specific case reflects its status: 1 - for a set of documents, 2 - for an act.

Document flow with contractors

UPD: how to deal with it

A universal transfer document (UPD) combines an invoice (SF) and an invoice / act. It can be submitted to the Federal Tax Service as a basis for obtaining a VAT deduction. The paper and electronic versions of the UPD have their own characteristics when used.

A universal transfer document (UTD) allows you to combine a transfer act and an invoice in one primary document. What form of UPD is valid today, how to fill out UPD correctly, a sample of filling it out - you will find all this in our article.

Form of UPD and scope of its application

The UPD form was published in the letter of the Federal Tax Service of the Russian Federation of October 21, 2013 No. ММВ-20-3/96. It is advisory in nature, that is, taxpayers are not required to use it instead of the usual forms of documents, and tax authorities cannot be fined for not using it.

UPD (see the sample filling at the end of the article) includes the details required for documents on the transfer of material assets and invoices, which allows you to combine information in it from the following unified documents:

consignment note TORG-12,
waybill for the release of materials to the M-15 side,
act of acceptance and transfer of fixed assets OS-1,
consignment note 1-T (commodity section),

Thus, the execution of the UPD (you will find a sample filling below) is possible for operations:

shipment of goods,
provision of services,
transfer of the results of the work performed,
shipment/transfer of goods/works/services by a commission agent/agent to a committent/principal,
transfer of property rights.

Applying the UPD form, the taxpayer does not violate the legislation on accounting and taxation, and has the right to use it for accounting of the transfer of goods, work performed, services and property rights, for claiming a tax deduction for VAT and for confirming costs for the purpose of calculating taxes, incl. . at a profit.

When filling out a universal transfer document, the form (you can download) is allowed to be supplemented with new lines and columns, without changing the details of the invoice, as well as the mandatory details of the document provided for in Art. 9 of the Law on Accounting No. 402-FZ. The applicable UPD form is approved by the head along with the rest of the "primary" forms attached to the accounting policy of the company.

Can be used not only printed form UPD, but also electronic, the format of which is approved by order of the Federal Tax Service of the Russian Federation of March 24, 2016 No. ММВ-7-15/155.

Rules for issuing UPD

Annexes No. 2-4 to the letter of the Federal Tax Service No. MMV-20-3 / 96 provide instructions for filling out the UPD, including a list of transactions for which this form can be used. Features of the design of the UPD are different depending on the status of the document:

Status "1" means that the UPD combines the invoice and the act of transfer, which means that all the lines required for these documents are filled in (the fields of the invoice are drawn up taking into account the rules for filling them out, approved by Government Decree No. 1137 of December 26, 2011 in latest edition). Our example of filling out the UPD is given for status "1".
Status "2" - UPD includes only a transfer deed and is used as a primary document. In this case, the fields required for the invoice are not filled in: line 5, columns 6, 7, 10, 10a, 11; the rest of the fields must be completed. An incorrect indication of the status “2” instead of “1” does not deprive the buyer of the right to a VAT tax deduction, if the rules for filling in all the indicators related to the invoice are observed in the UPD. Status "2" is applicable for "simplifiers" and those who are not VAT payers, since the issuance of UPD does not entail the obligation for them to pay this tax.

The correct execution of the UPD (a sample of which we provide) assumes that a document with the status "1" is assigned a number according to the chronology of invoice numbering.

UTDs with status "2" are numbered in the order corresponding to the numbering of the "primary": acts, invoices, etc.

Do I need a print on the UPD?

For the seal of the company in the UPD, the field "M.P." is provided. If it is available, you can not fill in the lines about the name of the compiler of the document 14 and 19.

At the same time, the seal of the organization is not a mandatory requisite for the invoice and the primary transfer document, therefore it is also not required in the UPD. The absence of a seal does not prevent the deduction of VAT and confirmation of expenses for tax purposes.

What form of UPD to use when changing the form of an invoice

In 2017, the invoice form has been changed for the second time, its new version will need to be applied from October 1, 2017 (Decree of the Government of the Russian Federation of August 19, 2017 No. 981). As for electronic UPDs, their formats were approved simultaneously with the new invoice formats, but the “paper” UPD form still remains unchanged, because the Federal Tax Service did not approve its updated form. How to be in such a situation?

Considering that the rules for filling out the UPD, the sample form allows you to supplement with new fields, we recommend that from 01.10.2017, your UPD form be in line with new form invoices, for example, by adjusting the UPD form in Excel or another program (approved by Government Decree No. 1137 of December 26, 2011, as amended on August 19, 2017).