Sales organizations are required by tax law to register invoices and purchases in the sales ledger. This journal can be issued in manual or electronic form. It is necessary to correctly draw up all documents in order to correctly calculate the amount of VAT to be refunded or payable.
Instructions
Step 1
Prepare a sales ledger for use. It must be laced up and sealed with a number on each page. When using the computer version, the book must be printed no later than the 20th day of the month following the reporting period. The printed e-book is prepared according to the above requirements.
Step 2
Provide information about the seller as they are recorded in the constituent documents, namely: name, identification number, registration code. Record the sales tax period with the partial, full and advance payments. Each of the 9 columns of the book must be filled in systematically.
Step 3
Record readings from cash registers and retail cash forms. Enter in the book in chronological order the invoices issued and issued by the business. They must be recorded in the quarter in which the tax liability arises. Do not forget to include accounts for non-taxable transactions.
Step 4
Do not allow corrections in the book. According to the filling rules, registration of invoices with blots is prohibited. If you need to make changes, use the additional sales sheet. Each of the amendments made must be certified by the seal of the seller and the signature of the manager. Be sure to include the date the revision was made.
