The universal transfer document (UPD) was developed by the tax service in order to exclude from circulation documents that duplicate each other and stretch, complicating the process of partnership, tax reporting.
The Universal Transfer Document (UPD) was developed back in 2011, but became actively used only in 2013, when Federal Law No. 412 came into force. It regulates relations between business partners, legal entities and the tax service. Initially, the document had the status of a single shipping document, that is, it could replace an invoice, but by the end of 2013, the FTS proposed a project on the possibility of using the FRT as a reporting document for presentation to the tax service. It is permissible to form and send the FRT in both written and electronic format.
What is UPD
The UPD form is designed in such a way that it allows you to simultaneously enter the data of two documents, without losing any positions and information. UPD is endowed with the functions of a primary accounting document and includes the details of the invoice. It is based on the form of an invoice, supplemented by items from the DPU (primary accounting document). The form of the form is approved by special decree No. 1137 of the government of the Russian Federation. According to him, the UPD contains:
- data (elements) that are entered in the invoice for the goods,
- sections and columns of the consignment note of the commodity-transport type,
- items and items from the invoice for goods issue,
- a full-fledged act of acceptance or transfer of funds.
UPD is regularly adjusted, changes are made to it, corresponding to changes in the practice and rules of doing business, reporting. The officials forming the FRT are obliged to monitor its changes and strictly follow them. The last adjustments date back to July and October 2017, and include the introduction of identifiers of the contract (contract, agreement), the addition of a column to reflect the product code, customs declaration. The changes made are recorded in the form of an addendum to the decree or an independent decree. The latter are decrees No. 625 and 981 of the Russian government.
Purpose and main functions of the document
UPD can be used for its intended purpose - for the transfer of goods (valuables) or reporting - by large companies of any type, and private, individual entrepreneurs, regardless of the regime in which they are taxed. Even those who, for any reason, are exempted from VAT, can use UPD as a primary document in the following cases:
- when registering supplies and contract works,
- fixing the services rendered and received,
- completing transactions for the transfer of ownership of any type of property,
- when accounting for intermediary operations and services.
The legislation provides and permits the use of FRT in 2 cases (options) - as an invoice and a document that records the transfer of something, only as a document reflecting the movement of values.
If the second status of the use of FRT is practiced, then it is not necessary to indicate the invoice data in it, since it is only a confirmation of the transfer of assets. The invoice, if necessary, can be drawn up in a separate form, in the form of an attachment to the FRT.
The selected forms and type of registration of the FRTD (paper or electronic) must be documented in the accounting and tax policy of the enterprise.
When and to whom can the FRT be used?
A complete list of cases where the Universal Transfer Document can be used is published in an official letter from the Russian tax service, dated October 2013. For example, the list of economic use included:
- non-transportable shipment of goods or valuables directly to the buyer or his authorized representative,
- shipment of goods with their subsequent transportation and transfer to the buyer,
- fixing the work performed and handing over the object to the customer,
- transfer of ownership of movable and immovable property,
- transfer of valuables (goods) under a commission or agency agreement.
By a letter from the tax service dated January 2014, additional capabilities and functions of the FRT were approved - no restrictions on the scope of the document, the possibility of fixing with its help transactions not only with Russian, but also with foreign counterparties that do not have a territorial reference (registration) on the territory of the Russian Federation. That is, taxpayers and trading agents, accountants have the right to enter additional documents into the document, necessary to record all the nuances of the transaction, details and data, apply a form to reflect transactions with foreign partners.
Rules for filling out the document
Before you start filling out the FRT, you must assign it a status - 1 or 2. This requisite is for informational purposes, and. in fact, it defines the rules by which the document is formed. UPD with status 1 is both an invoice and an act (transfer document), which must be numbered. UPD with attribute 2 is a transfer (primary) document, in which it is not necessary to fill in the columns that are characteristic only of the invoice. They are also numbered in accordance with the order of the compiled primary acts.
Specialists of enterprises can take samples of filling in the FRT of both statuses on the official website of the Federal Tax Service or at the local representative office of the institution. In addition, on the thematic Internet resources of the accounting or tax department there are detailed instructions for filling out the FRT, which include:
- status determination rules,
- the position of the person authorized to draw up and endorse the document,
- the order of displaying goods or services,
- data on the product that must be indicated, a list of documents for it and their type,
- rules for defining an economic entity in the FRT,
- the specifics of displaying data about the participants in the transaction, previously signed agreements between them.
The compiled documents, regardless of their status, are recorded or duplicated in the business and accounting documents of the enterprise.
Correction of errors in the UPD
When drawing up any document, including UPD, not all data may be entered or errors may be made. The Federal Tax Service gives recommendations not only on the principle of generating reports of this type, but also on how to correct errors or eliminate shortcomings.
The procedure for making changes depends on the status of the document:
- an error in the cost of items (goods) - a new document is created, with the original number saved, the date of change is entered in the corresponding line (1a),
- an error in the details of the shipper or recipient of goods, payment numbers or customs data - filling out a new form while keeping the original number, entering accurate data,
- an error in the original document without affecting the invoice - cross out with one line so that the original data can be read, and indicate the new amount at the top (cost) marked “corrected and signed,
- if one of the specified operations (UPD status 2) is exempt from tax - correct the original version and draw up an invoice as an addition.
Making corrections does not require drawing up a new FRT and entering it into the accounting documents of the enterprise.
UPD correction
In some cases, it is required to correct the FRT, and not to correct the erroneously entered data. For example, an invoice is drawn up for the supply or receipt of a certain type of goods (services), but upon receipt it turns out that the quantity does not correspond to the quantity actually received. Adjustment of the volume (value of the cargo as a whole) is allowed both upward and downward. According to the provision on the calculation of VAT (Article 172 of the Tax Code, paragraph 10), such factors affect the financial position of both the seller (supplier) of services or goods, and the financial position of their recipient (buyer), and must be reflected in the documents.
In such a situation, methods of correcting errors in the FRT are not permissible by law, but its correction. An amendment document (corrective invoice) is drawn up, which is an addition to the FRTD, and serves as a confirmation of the actually received volume of goods or services, and is used in the calculation of taxation, tax deductions.
If the UPD is drawn up in electronic form, then the partners must have an agreement on the method of transmission and format. Both counterparties are obliged to create a single format for the FRT, to transmit it only in the way that was agreed in advance. This will allow avoiding disagreements, eliminating errors and further editing of the document, drawing up additional primary acts and invoices, making payments on time and in full.
