Some employers use the services of third parties in the course of their business activities. As a rule, such work should be related to the production and sale of products, that is, they should be economically justified. These services need to be recorded.
It is necessary
documents (invoice, act, statement from the current account and others)
Instructions
Step 1
To reflect this or that service, first get in your hands documents confirming the fact that the work has been completed. All documentation must be properly formatted. Be sure to conclude an agreement with the company that provides you services.
Step 2
When carrying out work, receive an act of rendering services. Also, to deduct VAT, an invoice must be issued to it. Develop the act yourself, since the unified form is not approved by the Russian legislation.
Step 3
In accounting, on the basis of the act of rendering services, make the following entry: D26 K60 (76) - the amount of expenses (excluding VAT) associated with the service received is reflected.
Step 4
Based on the tax document (invoice), reflect the amount of the incoming value added tax, do this using the entry: D19 K60 (76).
Step 5
After making payment to the counterparty for the services rendered on the basis of an extract from the current account and payment order, make the following entry in accounting: D60 (76) K51. If payment was made in cash (that is, through the organization's cash desk), then, on the basis of the expense slip, make an entry: D60 (76) K50.
Step 6
Submit the amount of value added tax for deduction. To do this, make the following entries: D68 subaccount "VAT" K19. Include the VAT amount in the purchase book, double-check the correctness of filling in the document date and number.
Step 7
Write off expenses on the cost of sales, reflect this in accounting as follows: D90 subaccount "Cost of sales" K26.
