The sales ledger is one of the most important documents in the tax reporting of an organization that sells goods / provides services. The sales ledger includes data on all invoices and other similar documents drawn up by the taxpayer in cases where VAT is subject to calculation.
Instructions
Step 1
Data on invoices are entered into the sales ledger strictly in chronological order for the period of tax calculation in which the taxpayer's obligation to pay tax arose.
Step 2
The book does not register those invoices in which there are corrections, blots, corrections. All corrections that are made to the invoice must be certified by the signature of the head of the organization, the seal of the seller, and also contain a clearly spelled out date of the correction.
In addition to invoices, the basis for filling out the sales ledger can be readings of control tapes of the cash register, inventory and other documents of strict reporting on the results of sales for the reporting period.
Step 3
After entering the data into the sales ledger, it must be laced up, and the pages, having been pre-numbered, must be stamped. If the sales book is kept manually, then the pages should be stitched and numbered before it is filled, if in electronic form, then after printing all the sheets of the already completed book.
Step 4
The sales ledger must be kept for 5 years from the date of the last entry in it, the ledger must be kept by the supplier of goods and services.
The correctness of keeping the sales ledger should be controlled by the manager or a person authorized by the manager.
Step 5
If it becomes necessary to make changes to the sales book after filling it out, additional sheets are used for this. Such sheets are considered an integral part of the sales ledger.
