A shopping list is a document that contains information about all invoices issued by suppliers.
This document is mandatory for all legal entities that pay value-added tax.
It is based on the information contained in the book of purchases, the amount of deduction (refund) of VAT is determined.
At the end of the tax period, the book is filed.
Fill out the purchase book only if availableInvoices issued to you, customs declarations (in the case of imports) that contain the VAT amount due to deduction. Before registering carefully, check the correctness of filling out the original documents, including the amount due for payment and the amount of VAT.
In the book, enter the invoice number, the dateCompilation, full name of the supplier, TIN, CAT. Then write the date of payment of the amount, the date of acceptance of the purchased goods, the amount of goods according to the document, the amount of VAT, the country of origin of goods. Also you must specify all your requisites.
Note that the primary documents are registered in chronological order.
At the end of the tax period, check allData of documents with the purchase book, pay attention to the amounts, numbers and dates of invoicing. If the inspections by the tax authorities reveal inconsistencies in the registration of documents, the amount of the invoice will be excluded from the tax base, additional tax will be added and the fine will be added.
After that, number the book, sew it andFasten the blue seal of the organization's seal. Please note that the purchase book for each tax period is filed separately and the numbering starts from the beginning. At the expiration of a month, the head of the organization, the chief accountant, must check it, after that they must sign.
If you have a small business, then you canTo file invoices, acts and commodity waybills to books of purchases. For convenience, also file turnover or account cards 60 and 76, preferably if they are at the beginning of the book and serve as a kind of inventory of the content.
Books of purchases at the end of the full tax period, which is equal to a year, are transferred to the archives of the organization and stored for 5 years.