fill a book purchases only if the display in your e-invoices, customs declarations (in the case of imports), which contain the amount of VAT, relying deductible.Before registering, please check the correctness of the original documents, including the amount invoiced and the VAT amount.
In the book, specify the number of the invoice, the date it is made, the full name of the supplier, TIN, KPP.Next, write the date of payment of the amount, the date of initial recognition of purchased goods, the amount of goods according to the document, the amount set out the VAT, the country of origin.Also, you must specify all your details.
Note that original documents are recorded in chronological order.
At the end of the tax period Check the data document with a book purchase, pay attention to the amount, number and date of invoice.If about the taxing authorities will be revealed inconsistencies in the registration documents, the invoice amount excluded from the tax base, additional taxes and penalties on top.
After this number the book, ask her and seal blue seal of the organization.Note that the book purchases for each tax period is filed separately and numbering starts again.At the end of the month it should check the head of the organization, the chief accountant, then they have to put their signatures.
If you have a small company, you can sew the books of purchases invoices, statements and invoices.For convenience also stitched turnover balance sheet accounts or cards 60 and 76, it is better if they would be in the beginning of the book, and serve as a kind of inventory of the contents.
book purchases at the end of the full tax period, which is equal to the year, transferred to the archives of the organization and stored for 5 years.