If the invoice was erroneously entered to deduct VAT, then a purchase book is formed for the period in which it was created. Additional sheets should be filled in with the purchase book. Their form was approved by the Government Decree and is an appendix to the rules for maintaining a purchase book when calculating VAT.
Necessary
- - an invoice in which it was mistakenly accepted for deduction of VAT;
- - the book of purchases for the tax period in which the invoice was generated;
- - documents of the enterprise;
- - Government decrees No. 283 and 451;
- - appendices to the rules for maintaining a purchase book when calculating VAT;
- - details of the buyer.
Instructions
Step 1
Create a purchase book for the period in which it was mistakenly accepted for deduction of VAT on the invoice. Write down the serial number on the additional sheet. Write the full, abbreviated name of the buyer's business in accordance with the charter, other constituent document. Enter the taxpayer identification number, the code of the reason for registering with the counterparty's tax service. Indicate the tax period in which VAT was mistakenly accepted for deduction on the invoice. Write the month, quarter, and year. Enter the actual date of completing the additional sheet of the purchase book.
Step 2
An additional sheet of the shopping book consists of 12 columns. The first column is intended for entering a serial number. In the second - enter the date, invoice number, in which it was mistakenly accepted for deduction of VAT, in the third - the day, month, year when the document was paid by the buyer. In the fourth column, indicate the date of registration of the sold products.
Step 3
In the fifth column of the supplementary sheet of the purchase book, write the name of your company, which must correspond to the name indicated in the articles of association, other articles of association. In columns 5a and 5b, enter the taxpayer identification number, the code of the reason for registering with the tax office.
Step 4
The sixth column of the supplementary sheet is intended to indicate the country of origin of the products sold. If the goods were manufactured outside the territory of the Russian Federation, then you should indicate the number and date of the customs declaration. In the seventh column, enter the invoice amount, including VAT.
Step 5
Columns 8a and 8b are intended to enter invoice amounts for goods subject to VAT at the rate of 18%, 9a and 9b - at the rate of 10%, 10 - 0%, 11a and 11b - 20%. In the twelfth column, enter the amount of products sold according to the invoice for products that are not subject to VAT.
Step 6
In the "Total" field, indicate the total amount for columns 8-12, excluding canceled invoice entries. The chief accountant, general director (indicating their positions, surnames, initials) has the right to sign an additional sheet.
Step 7
If the legal form of your company is an individual entrepreneur, indicate the date and number of the certificate of state registration of the individual entrepreneur.
