The rules for keeping a book of purchases are approved by the Decree of the Government of the Russian Federation dated 02.12.2000. No. 914. Buyers are required to maintain a purchase book and enter the invoices received from the seller in order to determine the amount of value added tax to be deducted. Thus, if the invoice is a document granting the right to apply a VAT deduction, then the purchase ledger serves as a register for summarizing VAT deductible.
Instructions
Step 1
How to maintain a shopping book correctly? First of all, determine how you will conduct it: on paper or electronic media? If you are going to keep a book of purchases in the form of a paper magazine, then number all of its sheets, lace them, affix the seal of the organization and make a confirmation letter on the last page. If you have made a choice in favor of electronic media, then at the end of the reporting period, the purchase book must be printed, the sheets must be numbered, laced, sealed and certified.
Step 2
Register the invoices from the seller in the purchase book as soon as the tax deduction arises. Please note that the chronological order of the invoices received may not be observed in the purchase book. Enter the amount of VAT allocated on the seller's invoice in the appropriate column of the spread book. Column 7 reflects the purchase amount, columns 8a-11b provide a breakdown of the VAT tax rate on purchased goods, works and services. Please note that invoices are registered in the purchase book not only for already purchased goods, works and services, but also for the amount of prepayment against upcoming deliveries.
Step 3
In addition to invoices, customs declarations for goods imported from abroad are registered in the purchase book, as well as payment documents confirming the actual payment of VAT on the import of goods.
Start each new quarter with a new spread of the buy book, and at the end of the quarter, count the totals. The book of purchases is signed by the chief accountant, the head of the organization is responsible for its maintenance.
