UPD Sample 2021 | Download the form

Companies on OSNO use an invoice (SCF) for VAT accounting. The universal transfer document (UTD) is used much less frequently, despite its ability to replace several documents: SSF and primary accounting documentation. What prevents the universal use of UPD? Can both documents be used simultaneously and in what cases? When is it preferable to use an invoice? Let's figure it out.

In what order is the universal transfer document form ?

UPD from July 1, 2021: changes

From July 1, 2021, the invoice has been supplemented with a new line 5a “Shipment document No.”. In this line you must indicate information about the document on the shipment of goods. VAT payers use an invoice or a universal transfer document, but the corresponding changes have not been made to the UTD form.

The fact is that the UPD form is recommended. In this regard, the Federal Tax Service of Russia clarified that if a VAT payer uses UTD with status “1“, then from July 1, the specified form should be supplemented with line 5a of the invoice (letter of the Federal Tax Service of Russia dated June 17, 2021 No. ЗГ-3-3/ [email protected] ).

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The more convenient to use

Each company will decide this issue for itself. The main thing is to know that if you use a universal transfer form, then all the fields required for the invoice must be filled out.

If we take into account the advantages, versatility and multifunctionality, then UPD goes far ahead. It is easy to complete electronically, reduces the volume of recurring transactions, significantly reduces costs, and does not cause forms to be lost. The package is always at hand, there is no need to look for anything or reprint it.

Electronic UPD

If the company uses electronic document management, the UPD can be sent electronically. Unlike the paper version, it has three functional meanings:

invoice,
invoice with an expanded set of details,
primary accounting document for recording facts of economic life.

MyWarehouse allows you to quickly exchange data with electronic document management systems. The service has integrations with popular EDO: Taxcom, EDO Light, 1C EDO Client and others. Get started right now - it's free!

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Advantages

This type of documentation significantly reduces the cost of time, consumables and even storage space for the archive. With its help, you can speed up and simplify document flow, and in addition, the document has other advantages:

the design style becomes uniform for all types of sales;
the possibility of error is eliminated, since most of the fields are pre-filled by the program;
may be used for tax and accounting purposes;
does not create problems for suppliers and other counterparties.

Does everyone need to indicate a government contract ID in the UPD in 2021?

The state contract identifier in invoices and UPD is needed to make it easier for the tax authorities to control the shipment of goods (work, services) against advance funds received from the federal budget.

If you don't know what to write on the new line, then most likely you won't need to fill it in. Line 8 is filled in only if you are working with a government contract that has been assigned a unique identifier.

If your contract does not have such details, then you do not need to indicate the government contract identifier in the UPD: a dash is placed in the field.

Unique identifiers are assigned to government contracts for defense orders (Article 6.1 of the Federal Law of December 29, 2012 No. 275-FZ “On State Defense Order”), as well as contracts that are financed from budget sources (Article 5 of the Law “On the Federal Budget for 2021”) g and for the planning period 2021 and 2021, Decree of the Government of the Russian Federation dated December 30, 2016 No. 1552).

What is TNN

This is accompanying documentation designed to monitor compliance with the rules for transporting goods and materials. Accordingly, the form is used in cases where these services exist in principle. That is, we are considering a situation where company A orders delivery from manufacturer B. If the delivery of products is carried out by company B, as an additional option, which is already included in value terms in the general price list, then we do not need the document. After all, no separate services were provided. Also, if company A itself picks up the product, loads it onto trucks and sends it to a warehouse or point of sale for receipt, there is no need for paper. After all, again no services were provided.

In what cases will we need it, and this aspect largely determines how TTN differs from TN. Namely, it is the presence of a third party providing transportation services. When this new variable appears in the equation, the document becomes necessary. But not necessary, because the order of the Ministry of Finance of 2013 actually abolished the mandatory nature of the order. Now it is quite possible to replace the document with a new analogue, which we will discuss separately below.

It should also be taken into account that the form must be filled out as the main document when transporting cargo by road. If valuables are sent via trains, ships, or planes, then there is no reason to fill it out. Therefore, in the case of the standard version, it is necessary to register this option using trucks.

UPD with status 1

Subsection with invoice
Line 1 Document number (in chronological order) and date of its preparation. The maximum period for issuing an invoice is five calendar days from the date of shipment of goods, provision of services, performance of work, transfer of property rights.

Lines 2, 2a and 2b Information about the seller: name, address, tax identification number and checkpoint.

Lines 3 and 4 Information about the shipper and consignee. The lines are filled in only when goods are sold. If the invoice is issued for services or work, a dash is added. If the organization is both a seller and a shipper, then write “aka” in line 3. If the consignee and the buyer are the same person, then indicate the name and address of the consignee (you cannot write “he”).

Line 5 Information about the payment order number. Filled out if there was an advance payment, i.e. in the invoice for the advance payment. If there was no prepayment or it was transferred on the day of shipment, a dash is added.

Lines 6, 6a and 6b Information about the seller. Fill in the same way as information about the buyer.

Line 7 Name and code of currency. An invoice is issued in foreign currency only if prices and calculations under the contract are expressed in it (Clause 7, Article 169 of the Tax Code of the Russian Federation).

Line 8 Government contract ID. Line 8 in the UPD is filled in only if you have the data. If not (that is, if you are not working with a contract, or your contract does not have an identifier), a dash is placed in the line.

Tabular part

A Table row number. You don't have to fill it out.

B Code of goods, works, services. For goods - article number, for work - code according to OKVED, for services - code according to OKUN. The code of goods, works, services in the UPD is given if you need to indicate tax benefits or other special conditions.

Columns 1, 1a and 2 Name of goods or description and units of measurement of work performed, services provided, property rights transferred. Column 1a contains the code of the type of goods according to the unified HS of the EAEU; from October 1, 2021, its completion is mandatory for goods exported from Russia to the EAEU states - to Belarus, Kazakhstan, Armenia or Kyrgyzstan (otherwise a dash is added). The product code is taken from the reference book of HS codes (approved by decision of the Council of the Eurasian Economic Commission dated July 16, 2012 No. 54).

Column 3 Quantitative parameters of goods, works, services. If it is impossible to determine them, a dash is added.

Column 4 Price per unit of measurement (if it is possible to indicate it) without VAT.

Column 5 Cost of the total quantity of goods, work, services, transferred rights without VAT.

Column 6 Excise tax amount. To be completed only when selling excisable goods. Otherwise it is written “Without excise duty”.

Column 7 VAT rate. If the company is exempt under Article 145 of the Tax Code of the Russian Federation or in the case of issuing an invoice by companies that do not work with VAT, it is written “Without VAT”.

Column 8 VAT amount in rubles and kopecks without rounding. In the cases indicated above, it is written “Without VAT”.

Column 9 Cost of the entire quantity of goods (work, services, transferred rights) including VAT.

Columns 10, 10a, 11 Name of the country of origin and its OKSN code, customs declaration number. Filled out for imported goods. Attention! From October 1, 2021, the name of column 11 has changed. It is now called “Registration number of the customs declaration.”

Who signs the UPD? Find out by following the link >>

Does it replace an invoice, a waybill TORG-12 and a transport note (TTN)?

Let's consider whether the universal transfer act replaces the consignment note (TTN) or not, which is better - UPD or TORG-12, and whether a consignment note is needed if there is a universal document.

The UPD does not replace the waybill, since it does not contain lines related to transport that are available in the second document. A bill of lading is needed to accompany the transportation of goods .

The UPD cannot replace the TTN if the contract provides for the shipment of goods to the buyer’s warehouse by road.

A consignment note in form N 1-T is issued in any case, regardless of who delivers the goods : the buyer, the seller or a hired carrier hired by any of the parties to the contract.

UPD can replace an invoice, since the main part is formed in its image and likeness and contains all the necessary data.

In addition to the mandatory invoice details listed in paragraph 5 and paragraph 6 of Article 169 of the Tax Code of the Russian Federation, the UPD contains the mandatory data of the primary accounting document, legalized by parts 2 of Article 9 of Law No. 402-FZ.

When registering for UPD, what is the difference between status 1 and 2?

UPD statuses 1 and 2 determine the purpose of the document. UPD with status 1 can be used both as a primary document for processing business transactions and as an invoice. UPD with status 2 can only be used as a primary document for processing business transactions. Then the invoice is prepared separately.

The status when filling out the UPD is of an informational nature. The actual status of the document will be determined by the details that you specify: for example, if you assigned a document status 2, but at the same time indicated VAT in it, then such a document can be used as an invoice to justify a tax deduction, despite the status.

Results

So, in the article we:

talked about the forms of primary shipping documents and why an invoice should or should not be included with them;
found out why the UPD appeared and what distinguishes it from other shipping documents;
characterized the position of the controllers in relation to the UTD and cited their letters, where they explain to business entities their rights to draw up and use the UTD or invoice when presenting VAT for deduction.

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Who signs the UPD?

The universal transfer document must be signed by the responsible persons on the part of the seller and the buyer. For each representative of both parties, you must indicate the position and full name.

More than 2,000,000 companies already print invoices, invoices and other documents in the MyWarehouse service Start using

Signatures in the UPD on the part of the seller:

In the subsection with the invoice: signatures of the head of the organization (or other authorized person), chief accountant (or other authorized person). If the document is filled out by an individual entrepreneur, then the signature of the individual entrepreneur and indication of the details of the certificate of state registration of the individual entrepreneur. The signature of the authorized person who signs the document instead of the entrepreneur, from October 1, 2021, is placed in the field for an additional signature.
In the field of table 10: signature of the person who transferred the goods, works, services.
In table 13: signature of the person responsible for the correct execution of the document. This field is called in the UPD “Responsible for the correct registration of the fact of economic life.” If this employee has already signed the document, then he does not have to sign in field 13 again: it is enough to indicate the position and full name.

Signatures in the UPD on the part of the buyer:

In table field 15: the person who received the goods, works, services.
In table field 18: the person responsible for the correct execution of the document. If this employee signed up in field 15, then it is enough to indicate the position and full name.

How to fill out

The main feature is the multifunctionality of the documentation. It is worth remembering that usually completing this form does not cause any difficulties or difficulties. It contains lines familiar to all accountants and other MOLs.

In one part of the file there is a thick frame, it duplicates the data from the Federation Council, they are necessary. Information about the content of the operation, its participants and details of organizations is entered there. It is better not to prescribe anything unnecessary to this zone.

Under this block details of the agreement that was concluded by the parties are reflected. Using the indicator, the content of the transaction is identified, so it can be classified as mandatory details, although it is already outside the part.

Below is written everything about the waybills and other accompanying files, if any. It is no longer considered an indispensable indicator; it can be dispensed with.

Is it possible to indicate services and goods simultaneously in the UPD in 2021?

Can. Tax legislation of the Russian Federation does not require issuing a separate invoice for each type of product (service). In one invoice (or, accordingly, in one UPD) it is possible to reflect simultaneously the entire shipment (goods, work, services) to one buyer. In this case, you draw up one UPD - instead of a certificate of completion and a delivery note at the same time. It is important to comply with the deadline for issuing invoices - 5 calendar days from the date of shipment).

For issuing one invoice for the entire shipment, see letter of the Federal Tax Service No. ED-4-15/17910 dated September 23, 2016.

What year was UPD introduced? From what date is the UPD effective?

The universal transfer document was introduced in 2013. But from October 1, 2021, a new UPD sample is in effect, so documents dated earlier are invalid.

By the way, changes in the UPD from October 1, 2021 did not cause any difficulties for users of MySklad, because in our service documents are generated automatically. We update document forms on time, so our users do not need to search for forms on the Internet or add fields manually at their own risk.

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After registering in the MyWarehouse service you will receive for free:

a blank form of the current 2021 paper UPD form with all the latest changes,
a completed sample in a format for editing - to make sure you don’t make a mistake,
the ability to fill out electronic UPD and other documents online.

Changes to the UPD from July 1, 2021

The UPD sample has changed since July 1, 2021, following the invoice. We've sorted out all the changes. Click on + to find out more.

Column 1a “Product type code”. Here the code of the type of product is indicated according to the unified Commodity Nomenclature of Foreign Economic Activity of the EAEU. Mandatory for goods exported from Russia to the EAEU states: Belarus, Kazakhstan, Armenia, Kyrgyzstan. The code must be selected from the reference book of HS codes (approved by decision of the Council of the Eurasian Economic Commission dated July 16, 2012 No. 54). If you do not have data for this column, put a dash. Applies to invoices, adjustment invoices and UPD.
Field for additional signature. Here the signature of an authorized person is placed, who signs the invoice instead of the entrepreneur. Previously, the form only had fields for the signature of the manager, chief accountant and individual entrepreneur or their representatives.
Name of line 8. Here, from October 1, 2021, it is indicated that the line is filled in only if data is available.
The name of column 11. From October 1, it is called “Registration number of the customs declaration.” Filled out for goods not made in Russia. We fill it out if the product is not made in Russia.