In the course of their work, company leaders often purchase this or that product from legal entities. In order to take into account expenses when calculating taxes, it is necessary to correctly register the fact of making a purchase.
Instructions
Step 1
Before executing a transaction, be sure to conclude a purchase and sale (or delivery) agreement with the counterparty. Be sure to include in the legal document the subject of the transaction (that is, what you are purchasing), conditions (cost of goods, delivery, installation, loading operations, etc.). Be sure to write down the responsibilities of the parties and actions in case of violation.
Step 2
When carrying out a transaction, the second party to the contract must draw up tax and accompanying documents in duplicate, one of which will remain with the supplier, the second will be transferred to you. Such documents include a consignment note (unified form No. TORG-12), an invoice, an act or other documents established by Russian law.
Step 3
When you receive your item, be sure to check for quality and actual availability. Compare the quantity with the data indicated in the accompanying documents. If there are any differences, draw up an act. If not, sign the documents and affix the blue seal of the organization.
Step 4
Be sure to check all documents for correctness. Remember that all signatures must be present on the forms, including the driver who delivered the goods. There must also be a stamp of the supplier organization.
Step 5
In the event that inconsistencies are identified after the signing of the documents, fill out an act with a claim against that legal entity.
Step 6
After accepting the goods in accounting, make the following entries: 41/60 - the cost of the purchased goods from the supplier (excluding VAT) is reflected; 19/60 - the amount of VAT on the purchased goods is highlighted; 68/19 - the amount of VAT is refunded.
