How to sew book purchases

The purchase book is the document that contains information about all the invoices issued by the suppliers. This document is mandatory for all legal entities paying value added tax. It is on the basis of the information contained in the book of purchases is determined by the amount of the deduction (reimbursement) of VAT. At the end of the tax period the book is stitched.

Instruction

1. Fill in the purchase Ledger only in the presence exhibited to your address invoices, customs declarations (for imports), which contain the amount of VAT due for deduction. Before registering, carefully check the correct filling of primary documents, including an amount billed to be paid and the VAT amount.
2. In the book specify the number of the invoice, the date of its issuance, full name of the supplier, INN, KPP. Next, write the payment date of the amount date of acceptance for accounting of goods purchased, amount of goods according to the document, the amount invoiced VAT, the country of origin of goods. Also you have to specify all your details.
3. Note that the primary documents are recorded in chronological order.
4. At the end of the tax period check all the data of documents with a book purchase, note the amount, number and date of issuing of invoice. If about the audit, the tax authorities will be identified inconsistencies in the registration of documents, the amount of the invoice will exclude from the tax base, Donatist tax and penalties on top.
5. After this number the book, sew it and seal the blue seal of the organization. Please note that the purchase book for each tax period is filed separately and the numbering starts over. At the end of the month it must test the head of the organization, chief accountant, then they should put their signatures.
6. If you have a small enterprise, you can hem to the books purchase invoices, acts and bills of lading. As a matter of convenience hemming trial balance or card accounts 60 and 76, it is better if they will be in the beginning of the book and serve as a kind of inventory of the contents.
7. Purchase book at the end of the full tax period which is the year that is transferred to the institutional archive and kept for 5 years.