Guide
1
Upon receipt of invoices, check for all the details: the sequence number, the date of the number and date of the revision to the initial version of the invoice, the full and abbreviated name seller underwith the founding documents and its address, TIN and CRR, the name and address of the consignor and consignee, details of the buyer, the name and code of the currency.If you were sent down payments, the document must indicate the number of payment orders or other payment instruments.The invoice must be marked name of the currency.
2
Check the correctness of the table received an invoice, which must include the followi
ng columns: name of the delivered goods or services, the unit of measurement, the number of delivered invoice the goods or services, the price, the value of the total amount of suppliedinvoiced goods or services, the amount of excise duty on excisable goods, the tax rate, the cost of the total amount of goods or services, the country of origin in accordance with the National Classification of the world (data columns filled in respect of goods whose country of origin is not the Russian Federation)the number of the customs declaration.In the absence of figures in the columns of the table put a dash.The cost of goods or services specified in rubles and kopecks.
3
invoice must be signed by an authorized seller.When it was created in an electronic form, it must be a digital signature of the head.If a document issued on paper, in electronic form, it has not accepted, and if it was created in an electronic form, the seller can duplicate it on a paper with the signature of the chief accountant, but then again sent an invoice is not valid.In this case, in the magazine and book purchases recorded document received on paper.
4
Make information on invoices in a log book.At the top of the form should be written name of the company, VAT number, PPC, tax period.The magazine consists of two parts: the invoice and receipt of the invoice.Table each part contains the following fields: Code ways nomination (on paper (1), in electronic form (2)), the date and the invoice number, the name of the buyer or supplier, its TIN, other information, the graph code for the type of operation mustfilled on the special list, which will soon be approved by the Federal Tax Service of Russia.If the invoice contains several operations, they are written in the column separated by commas.
5
filling the magazine, and ask him to number, sign and put at the head of the printing.This document is prepared for a tax period.The magazine can be filled in electronically, when transferring it to the tax authorities will have to assure the digital signature.
6
On the basis of an invoice signed the book of purchases, which contains the following fields: date and invoice number of the seller, the date and number of the hotfix, the date and number of the correction of the invoice, the date and number of the hotfixcorrection invoice, the date of payment of the invoice seller, the date of the registration of goods (works, services), the name of the seller, the TIN and CRR of the seller, country of origin and the number of GTE (for countries not members of the Russian Federation), all purchasesincluding VAT, the cost of purchases net of VAT and the VAT amount.Cost is indicated in rubles and kopecks.If the invoice is not any information, fill in the corresponding column is not necessary.Book purchases is made for the tax period, it should be signed by the head of the organization, stamped, numbered and stitched.If the book is dealt to the tax office electronically, it is necessary to seal the electronic digital signature.