A purchase book is a document that contains information about all invoices issued by suppliers. This document is required for all legal entities paying value added tax. It is on the basis of the information contained in the purchase book that the amount of VAT deduction (refund) is determined. At the end of the tax period, the book is filed.
Instructions
Step 1
Fill out the purchase book only if you have invoices, customs declarations (in the case of import) issued to your address, which contain the amount of VAT deductible. Before registering, carefully check the correctness of filling out the primary documents, including the amount invoiced for payment and the amount of VAT.
Step 2
In the book, indicate the invoice number, the date of its preparation, the full name of the supplier, TIN, KPP. Next, write the date of payment of the amount, the date of acceptance for accounting of the purchased goods, the amount of goods according to the document, the amount of VAT charged, the country of origin of the goods. Also, you must indicate all your details.
Step 3
Please note that primary documents are recorded in chronological order.
Step 4
At the end of the tax period, check all the data of the documents with the purchase book, pay attention to the amounts, numbers and dates of invoicing. If the tax authorities reveal inconsistencies during the registration of documents, the amount of the invoice will be excluded from the tax base, additional tax will be charged and the penalty will be charged on top.
Step 5
Then number the book, stitch it and seal it with the blue stamp of the organization's seal. Please note that the purchase book for each tax period is filed separately and the numbering starts over. After a month, the head of the organization, the chief accountant must check it, after which they must put their signatures.
Step 6
If you have a small business, then you can file invoices, acts and delivery notes to the purchase books. For convenience, also file balance sheets or account cards 60 and 76, it is better if they are at the beginning of the book and serve as a kind of inventory of the contents.
Step 7
Purchase books at the end of the full tax period, which is equal to a year, are transferred to the archive of the organization and are stored for 5 years.
