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The Federal Tax Service introduced a universal transfer document (UTD) into circulation in order to reduce the number of documents used by companies. However, recently the tax authorities banned it from being used as an invoice. Learn more and download a sample.

So what is a UTD with status 1, when can it be used and can an invoice be replaced with a universal transfer document. We will answer these questions in the article.

What is UPD

When selling (shipping) goods, works, services or property rights the company has the right not to present to the buyer a package of documents, including an invoice, waybill, transfer document, etc., but to collect them all in one universal transfer document. This will be - UPD.

In fact, this is a unified document that includes an invoice, supplemented with the details of the primary document on the shipment and acceptance of goods. A universal transfer document can be sent to both counterparties and the tax office.

Attention! If the organization switches to the issuance of universal transfer documents instead of regular invoices, make changes to the accounting policy. Changes to accounting policies should be made before the start of the next tax period by VAT.

Invoice or universal transfer document

With the advent of UPD Russian companies, the question arose, which is more convenient: an invoice or this document?

Let's make a reservation right away that, unlike the invoice, the UPD is not a mandatory, but a recommended form. At the same time, it allows companies to:

1. Use in accounting;
2. Accept VAT deductibility, so it includes all the details of the invoice, being, to some extent, its copy;
3. Use as evidence of costs incurred when determining tax base.

Note! A universal transfer document cannot be used only as an invoice. This conclusion was made by the Federal Tax Service in letter No. AC-4-15 / [email protected]

• it replaces the invoice and the primary (in the "Status" field, the value is 1)
• it replaces only the transfer document (value 2 in the "Status" field).

You can claim a deduction under UTD with status 1. But you cannot use a universal transfer document only as an invoice. The tax authorities reminded that there is no separate status for this. Therefore, the Federal Tax Service recommends that you always draw up an invoice in the form approved by Government Decree No. 1137 of December 26, 2011.

The main part of the universal transfer document is an invoice, which can be supplemented with details. If you decide to add to the form, place the new details outside the black box. It contains the invoice part, it cannot be changed. The indicators outside the box refer to the "primary", and companies have the right to supplement them with data in any order (Article 9 of the Federal Law of 06.12.11 No. 402-FZ). For example, you can add a column "B" with additional information about the product.

Under what circumstances can a universal transfer document (UTD) be used?

A universal transfer document allows you to use it as several documents at once:

• invoice,
• invoice or other transfer document,
• or all together.

It can be applied:

• upon delivery of the completed work or service to the customer;
• at various types shipment of goods;
• when conducting transactions through commission agents, principals;
• when transferring their property rights to another person.

How to issue a universal transfer document

Since the universal transfer document is a unified form of a single form that includes an invoice and primary transfer documents. The design will depend on how you are going to use it.

UPD consists of two conditional parts

Part 1. The one part at the top is the props that are within the thick black box (see sample below). All of them relate to the invoice and correspond to the form approved by the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137. They cannot be changed, but should be drawn up as a regular invoice.

Part 2. The other part is the props that are outside the black box. You can already make your own changes to this part, while not forgetting to indicate the data required for the transfer document.

Mandatory details of the document

• the name and date of compilation of the primary document;
• imprint of the company or individual entrepreneur;
• the name of the business transaction that you confirm with this document;
• monetary or natural equivalent of the transaction;
• data of the person responsible for the transaction;
• signature of the head and responsible person with a transcript.

It should be noted that special attention should be paid to the “Status” attribute located in the upper right part of the UPD. It depends on him how you will use the UPD.

How to issue the requisite "Status" in a universal transfer document

The requisite "Status" should be given the closest attention, since it determines what kind of document you are compiling.

Status 1 in UPD

When you set Status 1, this means that you issue an invoice and an invoice (or other transfer document) at the same time.

Status 2 in UPD

When you set Status 2, this means that you are simply issuing a primary (transfer) document.

Important! UPD with status 1 can be used to indicate VAT and, accordingly, be accepted for tax deductible. UTD with status 2 cannot be accepted for VAT deduction.

How to fill out a universal transfer document

Filling out the UPD depends on its status. If you are filling out a document with status 1, then you must fill in all the fields within the black thick frame, as they relate to approved form invoices.

If you fill in the UPD with status 2, then the lines related strictly to the invoice can be omitted. These lines include:

• invoice number;
• excise amount;
• tax rate;
• name and digital code of the country of origin of goods;
• room customs declaration.

How to fill in the upper part (lines) of the universal transfer document

* given line Fill out only when selling goods. If the organization is both a seller and a consignor, then write “same” on line 3.

How to fill in the lower, tabular part (columns) of a universal transfer document

How to fill in the lines that are outside the black thick border in the universal transfer document

Lines that are not included in the frame bounded by a thick line refer to the transfer document. Here you put additional dates and write down information about the persons responsible for the operation.

Line 8 The basis for the transfer (delivery) or receipt (acceptance) of the goods - is intended for deciphering the transaction, its conditions, and also partially about its participants and their relations. This line is optional.

Line 9 Transportation and cargo data - in fact, replaces the data from the bill of lading or waybill, indicating the numbers of the indicated documents, information about the cargo and the forwarder. This line is also optional.

Line 10, 13, 15, 18- are intended to indicate information about the responsible persons involved in the transaction, both on the part of the buyer and the seller.

At the same time, we draw your attention to the fact that if the same person both ships the goods and is responsible for the correct execution of the transaction, then only one of his signatures is enough, and in the remaining lines write just the position.

This also applies to the buyer.

Line 11, 16 - put the dates here. If all operations: drawing up a document, shipping and receiving goods occurred on the same day, then the date in all lines will match. If not, then put the dates corresponding to the operation.

Important! If the UPD serves both as an invoice and a transfer document, then the date of acceptance of VAT for deduction will be the date of the invoice recorded in the upper, frame part of the document.

Line 12 Other information about shipment, transfer - specify the numbers additional documents involved in the transaction, if any.

The line is not required.

Line 17 Other information about receipt, acceptance - information about mutual claims, links to integral annexes, and other documents, etc. - not mandatory.

Federal tax service developed a new form - a universal transfer document. It will combine the functions of invoices and primary accounting, will significantly reduce the workflow. How to use the new form in practice, we will tell in this article. Users of 1C: ITS PROF can also see the video recording of 1C: Lecture Hall dated 10/31/2013.

Why was a universal transfer document developed?

The article was updated on 06/14/2018.

Many details in the invoice and the primary document (for example, invoice) are duplicated. The need for a single document that would reduce the cost of information processing is long overdue. But from a legal point of view, this became possible only in 2013, when Federal Law No. 402-FZ of December 6, 2011 “On Accounting” came into force, which mandatory application unified forms of primary documents.

After him to the accounting community at the forum of the Federal Tax Service of Russia was proposed for discussions on a draft of such a document (previously it was called a single shipping document).

When developing the draft form, the Federal Tax Service of Russia took into account the opinions of experts in this field, in particular, specialists from the 1C company.

As a result of the work on the project, a single document appeared, which the Federal Tax Service posted on its official website on October 22, 2013.– attachment to the letter dated 21.10.2013 No. ММВ-20-3/ [email protected]"On the absence of tax risks when taxpayers use a primary document drawn up on the basis of an invoice." In the letter, the tax authorities propose to apply the form of a universal transfer document (UPD),provide a list of operations for which it can be used, as well as give recommendations on filling out individual details of the form. Current legislation allows the document to be applied now.

Why is UPD needed?

On the basis of a universal transfer document, you can keep accounting, write off income tax costs, and also declare a tax deduction for VAT. Such a combination of functions is quite logical and natural, since properly executed primary accounting documents are necessary not only for accounting, but also for tax accounting.

Let's give an example separate provisions, which defines tax law to claim VAT deductions:

• An invoice is the basis for the buyer to accept the goods (works, services) presented by the seller, property rights of tax amounts for deduction of the Tax Code of the Russian Federation (clause 1, article 169 of the Tax Code of the Russian Federation).
• The amounts of tax presented to the taxpayer when acquiring goods (works, services), property rights in the territory of the Russian Federation, or actually paid by them when importing goods into the territory of the Russian Federation and other territories under its jurisdiction, after the said goods (works, works, services), property rights, taking into account the specifics provided for by this article and in the presence of relevant primary documents(Clause 1, Article 172 of the Tax Code of the Russian Federation).

But what role is assigned to primary documents in calculating income tax:

• under documented confirmed expenses costs are understood documented, drawn up in accordance with the legislation of the Russian Federation, or documents drawn up in accordance with the customs of business turnover applied in foreign country, on the territory of which the corresponding expenses were made, and (or) documents indirectly confirming the expenses incurred (Article 252 of the Tax Code of the Russian Federation).
• Tax accounting is a system for summarizing information for determining the tax base for a tax based on data from primary documents. Confirmation of tax accounting data are primary accounting documents(including an accountant's certificate) (Article 313 of the Tax Code of the Russian Federation).

Recall that the requirements for primary accounting documents are set out in Article 9 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”. Part 1 of this article says that every fact of economic life must be formalized primary accounting document(Part 1, Article 9). Part 2 lists the required details:

• Title of the document;
• date of preparation of the document;
• the name of the organization or the surname of the entrepreneur who drew up the document;
• the content of the fact of economic life;
• the value of natural or monetary measurement of the fact of economic life, indicating the units of measurement;
• the name of the position of the person who made the transaction, operation and responsible for the correctness of its registration, or the name of the position of the person responsible for the correctness of registration of the event;
• signatures of the persons of the above persons indicating their surnames and initials or other details necessary to identify these persons.

The forms of primary accounting documents are approved by the head of the economic entity on the proposal of the official who is entrusted with maintaining accounting(part 4, article 9). The primary accounting document is compiled on hard copy or when using EDI in the form electronic document signed electronic signature(part 5, article 9).

When can I use UPD

UPD can be used along with traditional primary documents and invoices. Note that invoices will continue to be used - the Ministry of Finance of Russia does not plan to cancel them (letters No. 03-07-14/43330 dated 10/17/2013, No. 03-07-03/230 dated 12/29/2012).

The invoice was taken as the basis for creating a universal primary document. The invoice form was supplemented with mandatory details established by Federal Law No. 402-FZ of 06.12.2011. This does not contradict the norms of Chapter 21 of the Tax Code of the Russian Federation (letters of the Federal Tax Service of Russia dated August 23, 2012 No. AC-4-3 / [email protected], dated 12.03.2012 No. ED-4-3/ [email protected]).

A universal transfer document can be used to process the following operations:

• shipment of goods (without transportation and with transportation);
• transfer of the results of the work performed;
• provision of services;
• transfer of property rights;
• shipment of goods (works, services) by the commission agent (agent) to the committent (principal).

UPD can be used both as a combined document (primary and invoice) and as only a primary accounting document.

Note that it is not necessary to use the new form in the workflow! Organizations and entrepreneurs may continue to apply any other documents that meet the requirements of Article 9 of Law No. 402-FZ.

What does the UPD include?

Let us consider in more detail the universal transfer document (UPD).

It can be seen that the invoice form, approved by Decree No. 1137, is “embedded” in the UPD, circled with a bold line and has not undergone any changes. In addition to invoice indicators, the document also contains seven required details primary organizations named in Part 2 of Art. 9 of Law No. 402-FZ:

• name of the document: "Universal transfer document";
• the date of preparation of the document coincides with the date of the invoice;
• the name of the economic entity that prepared the document is indicated in fields 14 and 19;
• the content of the fact of economic life is reflected both in the composition of the invoice indicators and in fields 8-9, 11-12, 16-17;
• the value of the natural and (or) monetary measurement of the fact of economic life, indicating the units of measurement, is reflected in the columns of the invoice "2" - "6", "9";
• the name of the position of the persons responsible for the correct execution of the transaction or the event that has taken place is indicated in fields 10 or 13 for the seller, 15 or 18 - for the buyer;
• signatures of the persons responsible for the correct execution of the transaction (event), indicating their surnames and initials, are indicated in fields 10 or 13 for the seller, 15 or 18 - for the buyer.

What is UPD status

There is a requisite in the universal transfer document Status. Its value can be "1" or "2". If you specify "1" in the Status field, then the document is used simultaneously as an invoice and a primary document.

If the status value is "2", then the UPD will be used only as a primary accounting document. UPD with status "2" can safely be used by "simplifiers", since the issuance of such a document does not lead to the obligation to calculate and pay VAT. In addition, a document with status "2" can be used when goods are shipped by the committent to the commission agent.

If the status of the document is “2”, then the fields set as mandatory only for the invoice may not be filled in:

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

How to assign a UPD number

The number of the transfer document depends on its status.

Recall that tax legislation imposes certain requirements on the order of numbering invoices. So, when issuing an invoice, line 1 must necessarily indicate its serial number(clause 5 of article 169 of the Tax Code of the Russian Federation, clause "a" clause 1 of the Rules for filling out invoices, approved by Decree No. 1137). Invoice numbers, incl. adjustment and advance, are assigned in chronological order (letter of the Ministry of Finance of the Russian Federation dated 10.08.2012 No. 03-07-11 / 284). In addition, it is defined special order numeration of invoices by separate divisions (member of the partnership, trustee).

As for the requirements for the primary accounting document, the number is not listed among its mandatory details (Article 9 of Law No. 402-FZ). Based on this:

• in the UPD with the status "1", the number is assigned in accordance with the chronology of invoice numbering;
• in the UPD with the status "2", the number is assigned in accordance with the chronology of the numbering of primary documents (waybills, acts, etc.).

How to fill in the UPD date

• line (1) - the date of the document;
• line - the date of the commission of the fact of economic life (the date of the actual shipment of goods, transfer of the results of work to the customer, presentation of a document on provision of services, transfer of property rights);
• line - the date of receipt of goods, acceptance of the results of work, provision of services, receipt of property rights.

Let's recall how the legislation links the date of the invoice, the moment the tax base is determined and the buyer has the right to deduct. In accordance with paragraph 5 of article 169 of the Tax Code of the Russian Federation, paragraph “a” of paragraph 1 of the Rules for filling out invoices:

• the invoice must be issued no later than 5 calendar days from the date of shipment of the goods (performance of work, provision of services), transfer of property rights;
• an invoice issued before the date of shipment (before the execution of primary documents confirming the shipment) cannot be the basis for the deduction (letters of the Ministry of Finance of the Russian Federation dated November 09, 2011 No. 03-07-09 / 39, dated February 17, 2011 No. 03-07- 08/44);
• the moment of determining the tax base for VAT for work should be recognized as the date of signing the act of acceptance of work by the customer (letters of the Ministry of Finance of the Russian Federation of March 16, 2011 No. 03-03-06 / 1/141, of October 7, 2008 No. 03-07-11 / 328) .

According to part 3 of Art. 9 of Law No. 402-FZ, the primary accounting document must be drawn up when the fact of economic life is committed, and if it is impossible, immediately after its completion.

Consider now the possible options for putting dates in the transfer document:

• UPD is compiled at the time of the fact of economic life (shipment of goods, transfer of work, services, property rights). It may well be an “ideal option”, when the date of preparation of the document, the dates of shipment and acceptance of goods coincide, then the indicators of lines 1, 11 and 16, respectively, also coincide.
• The date of preparation of the document and the date of shipment may coincide, that is, lines 1 and 11 are the same, and the date of acceptance, that is, page 16, will be later.

In these cases, the moment of determining the tax base for VAT will be the date indicated in lines 1 and 11, and for works - in line 16.

• UPD can be drawn up before the fact of economic life (before the shipment of goods, transfer), then the chronology of events will look like this:

1. preparation of the document - the date indicated in line 1;

2. shipment - the date indicated in line 11;

3. acceptance - the date indicated in line 16.

The moment of determining the tax base for VAT will be the date indicated in line 11, and for works - in line 16.

A situation may arise when it was not possible to draw up a document when a fact of economic life was committed, and the UPD was drawn up immediately after its completion (in the cases provided for in paragraph 3 of Article 9 of Law No. 402-FZ), then the chronology of events will look like this:

1. shipment - the date indicated in line 11;

2. preparation of the document - the date indicated in line 1;

3. acceptance - the date indicated in line 16.

The moment of determining the tax base for VAT will be the date indicated in line 11, and for works - in line 16. As for the buyer, he has the right to claim a VAT deduction not earlier than the date of receipt of the goods or the date of acceptance of work indicated in line 16.

Who signs the UPD

Who and in what lines should sign the universal transfer document? The lines "Head of the organization or other authorized person", " Chief Accountant or other authorized person" are always filled in according to Art. 169 of the Tax Code of the Russian Federation, Appendix No. 1 to Decree No. 1137. There is no exception for filling in these lines when applying status “2”.

Line 10 indicates the position, initials and signature of the person who shipped the goods, or authorized to sign acts of transfer of the results of work (services, property rights) on behalf of the organization or entrepreneur. If this person is the same as the person authorized to sign the invoice, then only the position and initials can be indicated without repeating the signature.

On line 13, you must indicate the position, initials and signature of the person responsible for correct design fact of economic life, on the part of the seller. If this is the same person who is indicated in line 10, then in line 13 you can indicate only the position and initials without repeating the signature.

In line 15, you need to write the position, initials and signature of the person who received the goods, or the person authorized to sign acts of transfer of the results of work (services, property rights) on behalf of the economic entity.

Line 18 indicates the position, initials and signature of the person responsible for the correct registration of the fact of economic life, on the part of the buyer. If this person matches the person indicated in line 15, then only the position and initials can be indicated without repeating the signature.

Please note: the draft Federal Law No. 192810-6 “On Amending the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”” (as amended on June 14, 2013, adopted by the State Duma in the second reading) proposed to amend to article 9 of the law. Amendments to Part 1 of Article 9 tighten the requirements for primary accounting documents. In particular, "it is not allowed to accept for accounting documents that document facts of economic life that did not take place, imaginary and feigned transactions."

The amendments to Part 3 of Article 9 delineate the degree of responsibility of persons signing primary accounting documents. So, “the person responsible for the correctness of registration of the fact of economic life ensures the timely transfer of primary accounting documents for registration of the data contained in them in accounting registers, as well as the reliability of these data. The person entrusted with accounting and the person with whom the contract for the provision of accounting services is concluded are not responsible for the correctness of registration of the facts of economic life.

Name of economic entity and seal

Line 14 of the UPD is an indicator that allows you to include information about the business entity that compiled the document on the part of the seller (executor). This may be a person who keeps records of the seller (executor), or a commission agent (agent), if he transfers goods, results of work, services purchased in his interests to the committent (principal).

In line 19, you must specify information about the business entity that compiled the document on the part of the buyer (customer), including information about the person who keeps the buyer's accounting records.

Printing on the universal transfer document is not required. Firstly, it is not provided for the invoice (excluded from paragraph 6 of article 169 of the Tax Code of the Russian Federation from 01.01.2002). Secondly, it is not a mandatory requisite of the primary accounting document. Therefore, the absence of a seal in the UPD will not be an obstacle, both for deducting VAT and for documenting expenses for income tax purposes.

However, if the document is stamped with the full name of the economic entity that compiled the document, the indicators of lines 14 and 19 can be omitted.

Fields that are not required, but useful

Additional fields have been introduced into the universal transfer document, which are optional, but may be convenient for users. Additional fields include the following UPD fields:

• Column "A" - the serial number of the record in the table - can be filled in for ease of search and visual highlighting of positions.
• Column "B" - article (for goods), activity code for works (services), etc. It is recommended to fill in this column, for example, to confirm the right to apply preferential rates for insurance premiums for funds.
• Line 8 indicates information identifying the relationship of the parties (details of contracts, agreements, invoices, etc.). This indicator allows you to determine the content of the fact of economic life and the specific terms of the transaction directly in the primary document. In some cases, it may indirectly confirm the content of the transaction and its conditions, which may be essential condition for income tax purposes.

• In line 9, if necessary, the details are indicated transport documents(bill of lading, waybill), instructions to the forwarder, warehouse receipts, etc.; delivery basis; cargo details: net/gross weight, etc.

• Line 12 may include additional information about the cargo (data on certificates, passports), as well as other information that is integral to the UPD applications. This line may be filled in if there is a significant additional information on the execution of the transaction by the seller (executor) that was not included in the UPD form.

• Line 17 contains additional information about the presence / absence of claims, data on documents executed by the buyer (customer upon receipt of goods (works, services, property rights), which are integral applications of the UPD.

In the 1C:Accounting 8 program, the universal transfer document is included in the list of printable forms for sales documents and issued sales invoices.

It is possible to print the UPD with the status "1" on the basis of the invoice that was registered for the shipment document in the infobase. By pressing the button Seal need to choose Universal transfer document. The program automatically fills in the details of the UPD according to the accounting system, however, some indicators will have to be filled in editing mode.

How to fix UPD in "1C: Accounting 8"

If an error is found in the universal transfer document, it is necessary to generate a document based on the corrected implementation document Implementation adjustment with type of operation Correction in primary documents. You need to make corrections, then register an invoice for the correction. After that, you can choose the printed form of the document: either an invoice or a UPD. In the UPD, line (1a) will indicate the date and number of the correction.

Implementation Adjustment and UPD

There is currently no form of corrective UPD. But the Federal Tax Service of Russia reported that it was developing such a document. Therefore, for adjustment, you need to use the invoice in accordance with Government Decree No. 1137. After the document Implementation adjustment with type of operation Adjustment by agreement of the parties you need to issue a corrective invoice and print it. As for the primary document, the basis for the adjustment should be a special document - an additional agreement to the contract, a protocol for changing prices, etc. printed form price change agreement, which, if desired, can be used as such a special primary document.

As you can see, the introduction of a universal transfer document into the user's workflow is not at all burdensome, but it has obvious advantages. For example, it will allow:

• significantly reduce the number of documents;
• bring together accounting and tax accounting;
• to optimize the process of transferring information via telecommunication channels and, possibly, to speed up the process of introducing electronic document management in our country.

Apply the invoice (SChF). The universal transfer document (UPD) is used much less frequently, despite the ability to replace several documents: SCF and primary documentation BOO. What prevents universal application of UPD? Is it possible to apply both documents at the same time and in what cases? When is it preferable to use an invoice? Let's figure it out.

UPD and SCF

The invoice is a NU document. It confirms the release of goods to the buyer, the provision of services to him, the performance of work on transactions subject to VAT, is not used anywhere else. Details of the SCF contain information:

• about the subject of the transaction;
• about the country of its origin;
• about the amount;
• on the quantitative characteristics of a business transaction;
• about the tax rate;
• about the excise;
• about the corresponding group of goods;
• to identify taxpayers.

The information contained in the SFS is used to calculate VAT and control these transactions. When registering the release of goods, an accounting document is attached to the SCF: a consignment note, an act of acceptance and transfer, etc.

Universal transfer document (UPD) - a form created on the basis of the SCF. All information from the SCF is reflected in the UPD. For convenience, the "invoice zone" is highlighted with a dark outline. In addition, the UPD contains information on the release of goods and materials (act, consignment note, in part - TTN, document on the release of materials f., etc.), i.e. information, when the shipment was made, who from officials took responsibility for it and sealed with his signature, on the basis of which contract the shipment was made.

UPD can be used both in BU and in NU. The nature of the use is marked with a number (1 or 2) - on the left side of the form, at the top:

1. With status 1, the UTD plays the role of both an invoice and a document confirming the transfer.
2. With status 2, the UPD is filled in only as a BU document.

It is obvious that SCF can be replaced by UPD with a simultaneous reduction in document flow. However, there is no complete replacement in accounting practice. There are objective reasons for this.

UPD or SCF?

By letter No. ММВ-20-3/96 dated October 21, 2013, the tax service recommends the use of UPD in accounting, and the use of invoices is enshrined in the Tax Code of the Russian Federation as mandatory. When choosing a document fixing VAT amounts, taxpayers often refuse UPD precisely for this reason.

There are more compelling reasons indicating that it is not advisable to replace the invoice with the UPD:

1. UPD format restrictions. According to the legislation, UPD in paper form can be used in combination in NU and BU, or only as an BU document. Exclusively as an invoice, it can only be used electronically (according to Pr. No. ММВ-7-15/155 dated 24-03-16).
2. advance payments. In the letter No. MMV-20-3/96, cases are recorded in which UPD is used (shipment of goods, transfer of property rights, provision of services). Advance payments are not mentioned in the list. Only an invoice is issued for advance payment (Article 168-3 of the Tax Code of the Russian Federation).
3. Adjustments. Changes in the cost, quantity of goods and materials, property rights lead to the need to use an adjustment invoice. In the BU, an act or a similar document is usually drawn up and signed, reflecting the difference between the initial and changed indicators, the consent of the parties to change the terms of shipment (the so-called credit note and similar ones). When using the adjustment UPD, all this information (VAT adjustments, adjustments for the difference in indicators) will have to be reflected in one document. Considering that in practice the situations of economic life have many nuances, this can cause difficulties and slow down the execution of documents. It is much easier to issue two different documents, make adjustments to them and register.
4. Corrections. If it is necessary to correct the data of the invoice, a new copy is issued (Rules for filling out the SCF, clause 7, Regulations No. 1137), while the number and date of the document cannot be changed. Corrections in accounting documents are easier to make, for example, digital information is simply crossed out, the date of correction is marked, and the responsible person signs next to the entry. As in the previous case, here it is easier to use the SCF and primary accounting documents for the transaction separately.

In addition, the structure of the accounting service at some enterprises (agricultural, industrial) involves the use of several copies of primary accounting documents, for example, the same invoice is used in warehouse accounting and summary reports of responsible persons of departments. In this case, the use of the PDD does not make sense.

A universal transfer document, from this point of view, is recommended for use in small and medium-sized businesses, if there is a limited number of business transactions and a small staff of accountants.

Important! The use of UPD, as well as the use of invoices, must be reflected in the accounting policy of the organization. It is advisable to approve the local normative act the form of UPD (corrective UPD) used. When switching to UPD in the middle of the year, additions to the accounting policy should be introduced before the start of the tax period.

Can two documents be used at the same time?

There may be situations in which the question arises of the simultaneous use of FDD and SFS. For example, one counterparty requires to issue a transaction with an invoice and a consignment note, while the other agrees to exchange the UPD. From the point of view of legislation, both options are quite legitimate and can be applied in one organization.

The use of one of the design options is possible within the framework of one contract, i.e. all shipments under one contract can, for example, be documented as a package of documents "SChF + waybill", and under another contract - UPD filled in in accordance with the status "1". Different parties within the framework of one contract can be drawn up as a package of documents "SChF + primary document BU", and UPD with the status "1" (according to the text of the letter No. GD-4-3/8963 of the Federal Tax Service dated 05/27/15).

In NU, these amounts are also recognized for calculation purposes, simultaneously with accounting for VAT.

The use of UPD does not impose restrictions on the use of other accounting forms in the workflow. Theoretically, there is no legal prohibition on the use of UPD with the status "2" with the simultaneous issuance of an invoice.

The main thing

1. It is advisable to apply UPD with limited document flow and volumes of business transactions.
2. SFS can be used in a package with supporting accounting documents almost everywhere.
3. In some cases, it is impossible to replace the UPD invoice.
4. The use of two types of documents within the framework of different batches under an agreement or within the framework of different agreements is not prohibited by law.
5. The legislation does not contain a ban on the simultaneous use of UPD and any other documents.