According to Russian tax law, all VAT payers must keep records of the invoices received. To this end, the Government of the Russian Federation has developed and approved a purchase book form.
Instructions
Step 1
Fill out the purchase book only if you have received tax documents (invoices). If you, as a manager, cannot keep records on your own, by order, appoint a person responsible for filling out and maintaining this journal.
Step 2
Make a single copy of the registration log of the invoices received. You can do it manually or electronically. The purchase book must be numbered and sewn no later than the 20th day of the next month after the reporting month.
Step 3
In the purchase book, enter data such as the name of the organization and its TIN. Also include the purchase period. Fill in the tabular section. Here you must indicate all the data of the invoice, that is, the number, date, details of the seller. Enter the information about the purchase - the country of origin of the goods, the amount excluding VAT, the tax percentage and its size, the total cost. Sign the tax document with the manager and the chief accountant, affix the document with the seal of the organization.
Step 4
If you purchase a product overseas, instead of invoicing, register the declaration received at customs. The deduction of VAT is carried out on the basis of a payment document that confirms the payment of tax to the customs authority. Note that in the VAT return, the amount of imports is segregated in a special way, that is, it is allocated on a separate line. If the product was received free of charge, it is not registered in the purchase book.
Step 5
The numbering of each log of received invoices starts from the first page. Keep the purchase book for five years from the last entry. If you want to make changes to the document, fill out additional sheets for the purchase book, which are also approved by the Government of the Russian Federation. If you have paid an advance for future purchases, do not register the invoice until the delivery of the goods.
