UPD: what is this document and how is status 1 different from status 2
Universal transfer document replaces the invoice, deed and invoice. We understand who it suits, what status to put and what to check before signing.
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A universal transfer document (UPD) is a form that combines an invoice and a primary transfer document: a consignment note or deed. The seller issues one paper instead of two, the buyer takes the goods into account and claims a deduction of VAT.
The form was offered by the tax service by letter from 21.10.2013 No MMV-20-3/96@. It is recommended, not mandatory: the parties have the right to work on the invoice invoice.
What does SPD consist of?
The basis of the document is the invoice form: seller, buyer, table with goods, rate and amount of tax. To it are added the lines of the primary document: the basis of the transfer, who shipped and who received, dates and signatures. Therefore, the part that coincides with the invoice cannot be changed, and the rest can be supplemented with your own details.
Status 1 and status 2
The status is in the upper left corner and shows what the document is.
| Status | What replaces | Who applies |
|---|---|---|
| 1st | Invoice and transfer document | VAT payers |
| 2. | Transfer document only | Those who do not pay VAT and VAT payers who issue invoices separately |
The status is of a reference nature: if the mandatory invoice details are not filled in in a document with status 1, it will remain the primary document, but it will not be possible to declare a deduction for it.
When it is more convenient to use the
- You pay VAT and ship the goods: one document instead of TORG-12 and invoice, one signature, one number.
- You provide services and sell goods to one buyer: UPD is suitable for both.
- The buyer asks for one document for accounting and deduction.
The invoice remains more convenient when the buyer is used to TORG-12 or his accounting system is waiting for it. How to choose between them - in the article [torg-12-ili-upd].
What to check before signing
- The names, TINs and checkpoints of the parties coincide with the register.
- The reason for the transfer is indicated: contract, order or invoice.
- The table contains the name, quantity, unit, price, rate and amount of tax for each line.
- There is a date of shipment and date of receipt: they may not coincide with the date of the document.
- The document was signed by those who have the right to do it: the head or employee by proxy.
The invoice, and therefore the UPD with status 1, put no later than five calendar days from the date of shipment.
You can collect a document with the calculation of the tax on each line in the form UPD online: the details will be substituted by TIN, the status will be determined by the selected VAT regime.
Frequent questions
Is it necessary to switch to UPD?
Nope. The form is recommended, it can be used if desired. It is enough to fix the choice in the accounting policy and negotiate with the buyer.
Is it possible to get a VAT deduction under the DPA with status 2?
Nope. Status 2 means that the document is not an invoice. The deduction is claimed by invoice or UPD with status 1.
Do I need a stamp on PDD?
The law doesn't require the press. It is set if it is stipulated by the contract or accepted by the parties.
Is a paper form suitable for electronic document management?
Nope. Electronic UPD is formed in the system of the document management operator in the format approved by the tax service and signed by electronic signature.
