Accounting requires keeping primary documentation, which may be required during a tax audit or, if necessary, reconciliation of calculations. The storage of invoices is carried out in accordance with the relevant accounting journal, which is established by clause 3 of article 169 of the Tax Code of the Russian Federation. The rules for maintaining this journal are determined by the Decree of the Government of the Russian Federation No. 914.
Instructions
Step 1
Maintain two accounting journals for the business, one for storing invoices received and one for issued invoices. The legislation does not provide for a standard form for this document, so it must be developed independently. Create a table where data on invoices will be entered.
Step 2
It is necessary that there be a column with the date of receipt, the date of creation and the number of the invoice, the name of the seller or buyer. Also, the amount of the invoice and the accrued VAT, as well as an indication of the settlement document, must be entered in a separate column. Approve the developed register for accounting of invoices in the accounting policy of the enterprise. For this, a corresponding order is issued.
Step 3
Number and line the invoice logs. Determine the period for the formation of the document yourself. If the journal is kept using a computer program, then it must be printed at the end of the reporting period on paper, laced and fastened with the appropriate invoices.
Step 4
Store and record received and issued invoices in the log book. Record the document data in the journal on the actual receipt date from the business partner. Thus, you will avoid misunderstandings that arise with the tax authorities during the presentation of VAT for deduction on these invoices. The Ministry of Finance of the Russian Federation notes that VAT must be accepted for deduction in the tax period when the enterprise actually received the document.
Step 5
Insert invoices into the ledger using a hole punch or special holders. Heavy-duty binders can be used to avoid damaging securities. Indicate on the folder data about the company that owns the stored documents, as well as the period of maintenance. After the expiration of three years, the invoice journal is sent to a warehouse or special storage. When doing this, be sure to use cardboard boxes with good ventilation to avoid mold and damage to documents.
