Correctly enter the unit of measure code into the invoice

The table with economic units is given in OK 015-94 (MK 002-9) OKEY. OKEI is the All-Russian Classifier of Units of Measurement (OKEY), which is a document in the field of the national standardization system.

OKEI is developed based on:

• UNECE International Classification of Units of Measurement “Codes for Units of Measurement Used in International Trade”
• Commodity nomenclature of foreign economic activity (TN FEA) in terms of the units of measurement used and taking into account the requirements of international standards ISO 31/0-92 “Values ​​and units of measurement. Part 0: General principles" and ISO 1000-92 "SI units and recommendations for the use of multiples and certain other units".

SI is the international system of units of physical quantities, a modern version of the metric system. (the metric system is the general name for the international decimal system of units based on the use of the meter and kilogram)

We present tables with the values ​​of economic units in accordance with this classifier.

What is it for and where to get the unit code

Indication of the unit of measurement code is required in column 2 of the main invoice table.
For each line, this code correlates with its letter designation given in the adjacent column 2a. In the specified units of measurement, column 3 shows the quantity of goods shipped (work performed, services), and column 4 shows the price of one unit. Accordingly, in column 5 (by multiplying the numbers contained in columns 3 and 4) the total cost of shipping one item is formed. The units of measurement may be different in different rows of the invoice table, but the principle of their use remains the same.

From 07/01/2021 a new invoice form is in effect, incl. adjustment, as amended by the Decree of the Government of the Russian Federation dated 04/02/2021 No. 534. The update of the form was caused by the introduction of a goods traceability system. All taxpayers are required to use the new form, even if the goods are not included in the traceability system. We described in more detail the changes made to the invoice here. And about the nuances of filling out new fields - here.

You can download the new invoice form by clicking on the image below:

ConsultantPlus experts have prepared step-by-step instructions for preparing each line of the updated invoice. To do everything correctly, get trial access to the system and go to the Guide. It's free.

Indication of the unit of measurement code indicates that the unit was taken from a directory approved at the state level. The purpose of creating such a classifier was to unify the units of measurement used in the Russian Federation. For the user, its presence provides a certain convenience and eliminates the need to come up with your own units. This reference book was approved by Decree of the State Standard of the Russian Federation dated December 26, 1995 No. 366 and is officially called “OK 015-94 (MK 002-97). All-Russian classifier of units of measurement."

Read about the rules for issuing invoices in the article “Resolution of the Government of the Russian Federation No. 1137: nuances of filling out VAT documents .

According to section 2 OK 015-94 (MK 002-9):

National units of measurement of economic units included in OKEI

What to do if the unit of measurement is not in the classifier

If the unit of measurement used by the taxpayer is not in the reference book, then there are 3 possible ways:

1. Try to choose a unit that fits the meaning. Most often, the one you are used to using is successfully replaced with a piece (code 796).
2. Do not indicate the unit at all by putting a dash in columns 2, 2a and 3. This is allowed by subsection. “b” and “c” clause 2 of section 2 of appendix 1 to Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137 (see also letter of the Ministry of Finance of the Russian Federation dated February 10, 2012 No. 03-07-09/06).
3. Specify your own unit.

International units of measurement included in the ESCC

How is the service assessed upon shipment?

A service or work can most often be priced in units. For example:

• the same type of repair of several products can be assessed by the number of these products;
• the work performed ultimately has some result that can be assessed quantitatively;
• the provision of rent of even several units under one contract can be considered one unit per month, provided that the number of objects leased remains unchanged;
• also, the number of services may correspond to the number of objects provided for rent, provided they are of the same cost.

If it is difficult to estimate the quantity of the service provided, you can take the opportunity not to indicate a unit for it at all by putting dashes in columns 2, 2a, 3, and in columns 4 and 5 - its price and total cost.

Consequences of an error in specifying the unit of measurement

Errors in indicating the unit of measurement and its code in the invoice do not entail negative consequences in relation to the acceptance of VAT for deduction. This is confirmed by letters of the Ministry of Finance of the Russian Federation dated 09/08/2014 No. 03-07-09/44915 and dated 08/26/2014 No. 03-07-09/42594.

Read about the consequences of other errors in the invoice in the articles “If the checkpoint is incorrectly indicated on the invoice” and “Invoice: reduction can be dangerous for deductions” .

Results

Units of measurement in the invoice, as a rule, are indicated in accordance with the All-Russian Classifier of Units of Measurement.
And if there is no unit of measurement in the classifier, it is possible to indicate in the invoice either a unit that is suitable in meaning, or your own. In the case of rendering services or performing work, a dash may be entered in columns 2 and 2a instead of the unit code and name of the unit. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

International units of measurement not included in the ESCC