The main forms of forms and instructions for filling them out are in albums unified (standard) forms of primary records. Requirements for the primary records are also contained in the Regulations on conducting bookkeeping and accounting in Russia, in the chapter – Documenting business transactions. However, in practice there are many questions on their execution and completion, particularly the form of the bill. FTS and the Ministry of Finance in various times have given a lot of explanations on this subject, many of which can be attributed to the filling and clearance of other primary documents. For example, in identifying the buyer shortage (surplus) on admission goods, and thus the difference between the value of the goods specified in the invoice and the cost of actually supplied goods to the seller whether or not to replace the invoice, or it can be corrected? From a letter 03-07-09 / 3 Ministry of Finance of 03.04.2007 that the discrepancy in the number and value of the goods specified in the invoice, the actual number and cost of goods sold in the invoice by the seller may be amended, certified signature of the seller and the seal and the date of amendment. "The absence of one of the indispensable requisites in the invoice – the serial number of goods from 32 main columns or additional sheets customs declaration or from the list of goods should be regarded as consisting in violation of paragraph 5 of Article 169 of the Code. "A letter from FNS on July 18, 2006 N 03-1-03/1334 @ A letter from the Ministry of Finance 03-04-09/11 on 05/15/2006: "In accordance with paragraph 2 of Article 169 Tax Code of the duty of the taxpayer of value added tax invoice only on a single sheet has not been established.
In this connection, billing for multiple sheet with details of 'Head of the organization' and 'Senior Accountant' on the last page of the invoice is not in violation of the order of processing invoices and, accordingly, the reason for refusal to deduct the tax amounts to value added tax, referred to in such invoice. It is necessary to provide sequentially numbered sheets of the invoice. "" According to paragraph 9 of the Regulation on accounting and financial reporting Russian Federation, approved by Order of Russian Ministry of Finance of 29.07.1998 34n (registered by the Russian Ministry of Justice August 27, 1998, 1598), documentation of assets, liabilities and other facts of economic activity, the registers accounting and reporting is carried out in Russian. Primary accounting documents in other languages must have Linewise translated into Russian. Thus, documenting business transactions, including issuance of primary records, performed in Russian. "A letter from FNS 10.12.2004 03-1-08/2472/16 … invoices, partially filled on the computer, partly by hand, but in which the sequence in which the indicators correspond to the approved standard form of the invoice can not be grounds for denial decision to deduct the amounts specified in these value-added tax. "From a letter Ministry of Finance from 08.12.2004 03-04-11/217