When the rules for calculating VAT change, the rules for maintaining and registering purchase books also change. This is due to the fact that the Purchase Book was originally created as a document that must record all invoices received from sellers, so that later it can be used to determine the VAT that is subject to deduction.
Instructions
Step 1
The order of registration of the book of purchases is clearly spelled out in the legislation. When purchasing goods (this also includes the consumption of goods and services) that are taxed at different tax rates or are not taxable, register invoices for the amount for which the taxpayer is entitled to deduction. You can register the received documents according to the new rules as soon as the payer accepts the purchase for accounting and receives an invoice for it, without waiting for payment.
Step 2
Also, legislators have made their own changes to the procedure for making changes to the purchase book. Now, if, when filling out the book, you find errors in the invoice registration registered for the previous tax period, then you will have to take an additional sheet of the purchase book. It must reflect the details of the invoice to be canceled.
Step 3
The "Total" line on an additional sheet should include data from the purchase ledger for the tax period when the changes are made. The details of the invoice to be canceled are also entered here. After that, you need to specify the new data, taking into account the already corrected old ones. But you need to paste an additional sheet into the purchase book exactly in the period that was the reporting tax period for this invoice. Also, do not forget to timely make the appropriate changes to the VAT return.
Step 4
Remember that when filling out additional sheets in the purchase book, they must be assigned a number and indicate the date of its compilation. If changes were made to the purchase book for the first time, then the additional list is assigned number 1. If there are more additions and changes in the same period, then the numbering of such sheets will continue in order - 2, 3, etc. In the line "Total" it is necessary to indicate the total data. Remember that making changes to the purchase ledger is only possible by canceling incorrectly executed invoices.
