Universal Transmission Document (UPD): filling rules, application

The universal transfer document (UPD) was developed by the tax service in order to exclude from the circulation documents duplicating each other and stretching, complicating the process of partnership, tax reporting.

Universal Transmission Document (UPD) was developed back in 2011, but it was actively used only in 2013, when Federal Law No. 412 entered into force. It regulates relations between business partners, legal entities, and the tax service. Initially, the document had the status of a single shipment, that is, they could replace the invoice, but by the end of 2013 the Federal Tax Service had proposed a project on the possibility of using the UDM as a reporting one for presentation to the tax service. It is permissible to formulate and send the DLC in both written and electronic formats.

What is UPD

The UPD form is designed in such a way that allows you to simultaneously enter the data of two documents, without losing any positions and information. UPD is endowed with the functions of the primary accounting document and includes the details of the invoice. It is based on the invoice form, supplemented by positions from the DPU (primary accounting document). The form is approved by special resolution No. 1137 of the Government of the Russian Federation. According to him, the UPD contains:

• data (elements) that are entered on the invoice for the goods,

• sections and columns of the bill of lading

• items and items from the invoice for the release of goods,

• full act of acceptance or transfer of funds.

UPD is regularly adjusted, changes are introduced into it, corresponding to changes in practice and rules of doing business, reporting. The officials forming the DLC are required to monitor its changes and strictly follow them. The latest adjustments are dated July and October 2017, and include entering the identifiers of the contract (contract, agreement), adding a column to reflect the product code, customs declaration. The introduced changes are recorded as an addendum to the resolution or an independent resolution. The latter are resolutions No. 625 and 981 of the Government of the Russian Federation.

Purpose and main functions of the document

UPD can be used for its intended purpose - for the transfer of goods (values) or reporting - and large companies of any type, and private, individual entrepreneurs, regardless of the mode in which they are taxed. Even those who, for whatever reason, are exempted from VAT, can use the UPD as a primary document in the following cases:

• when making supplies and contract work,

• recording services provided and received,

• filling out transactions for the transfer of ownership of any type of property,

• when considering mediation operations and services.

The legislation provides and permits the use of the TCD in 2 cases (options) - as an invoice and a document fixing the transfer of something, only as a document reflecting the movement of values.

If the second status of the use of UPD is practiced, then you do not need to indicate invoice data in it, since it is only a confirmation of the transfer of assets. The invoice, if necessary, can be issued in a separate form, in the form of an appendix to the accounting statement.

The selected forms and type of registration of the UPD (paper or electronic) are necessarily reflected in documents in the accounting and tax policy of the enterprise.

When and to whom can I use UPD

The full list of cases when the Universal Transfer Document can be used is published in the official letter of the Russian tax service dated October 2013. For example, the list of economic applications included:

• non-transportation shipment of goods or valuables directly to their buyer or his authorized representative,

• shipment of goods with their subsequent transportation and transfer to the buyer,

• fixation of work performed and delivery of the object to the customer,

• transfer of ownership of movable and immovable property,

• transfer of values ​​(goods) under a commission or agency agreement.

A letter of the tax service of January 2014 approved the additional capabilities and functions of the UPD - the absence of restrictions on the scope of the document, the possibility of fixing operations with it, not only with Russian but also with foreign counterparties that do not have a territorial reference (registration) in the territory of the Russian Federation. That is, taxpayers and trading agents, accountants have the right to add additional documents to the document, necessary to record all the nuances of the transaction, details and data, apply the form to reflect operations with foreign partners.

Rules for filling out a document

Before you begin to fill in the DLC, you must assign it a status of 1 or 2. This attribute is for informational purposes, and. in fact, determines the rules by which the document is formed. UPD with status 1 is both an invoice and an act (transfer document), which are necessarily numbered. UPD with the requisite 2 - transfer (primary) document, in which it is not necessary to fill in the columns that are characteristic only for the invoice. They are also numbered, in accordance with the order of the drawn up primary acts.

Specialists of enterprises can take samples of filling in the UPD of both statuses on the official website of the Federal Tax Service or at the local office of the institution. In addition, on the thematic Internet resources of accounting or tax there are detailed instructions for filling in the DLC, which include:

• rules for determining status

• the position of the person authorized to draw up and endorse the document,

• display procedure for goods or services,

• data on the product that must be indicated, a list of documents on it and their type,

• rules for determining the economic entity in the UPD,

• specifics of displaying data on participants in the transaction, previously signed agreements between them.

Compiled documents, regardless of status, are recorded or duplicated in the business and accounting documents of the enterprise.

Correction of errors in the UPD

When compiling any document, including the UPD, not all data may be entered or errors may be made. The Federal Tax Service gives recommendations not only on the principle of reporting 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 positions (goods) - a new document is created, with the original number being saved, the date of the change is entered in the corresponding line (1a),

• an error in the details of the shipper or recipient of the goods, payment card numbers or customs data - filling out a new form with saving the original number, entering accurate data,

• an error in the original document without affecting the invoice - cross out with one line, so that the source data is read, and indicate the new amount (cost) on top) marked "fixed and signed,

• if one of the indicated operations (UPD status 2) is exempt from tax - correct the original version and draw up an invoice as an addition.

Corrections do not require the preparation of a new UPD and its inclusion in the accounting documents of the enterprise.