Shopping Book - a document that contains information on all invoices, exposed providers.
This document is mandatory for all legal entities that pay value added tax.
It is on the basis of the information contained in the book purchases, the amount determined by subtracting (refund) of VAT.
At the end of the tax period stitched book.
Please fill in the book purchases only ifput up 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 amount of VAT.
In the book, specify the invoice number, the date of itsdrawing, full name of the supplier, VAT, CAT. Next, write the amount of the payment date, the date of initial recognition of purchased goods, the amount of goods according to the document, the amount of VAT exposed, the country of origin. Also, you must specify all your details.
Note that the primary documents are recorded in chronological order.
At the end of the tax period check against alldata documents with buying a book, look at the amount, number and issuing date of the invoice. If about checking inconsistencies will be identified by the tax authorities in the registration documents, the amount of the invoice will exclude from the tax base, additional taxes and penalties on top.
After this number the book and ask herfasten the 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 should put their signatures.
If you have a small business, then you canhemming books purchases invoices, statements and invoices. For convenience and hemming turnover balance sheets or accounts 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.
Number of books at the end of the full tax period, which is equal to the year be transferred to the archive of the organization and stored for 5 years.