Journal of registration of invoices 1C 8.3. Journal of the appearance of rejected and displayed invoices

The journal is not formed in the form of visible/removed invoices. Documents for the possession of goods have been completed! sales of goods - by earning! s/f before them! Sales and purchase books are being formed! entries in the register in the journal of the appearance of the rejected and seen s/f present! For the code, take the data from this register, so let's just say the truth. Who's stuck? ver. Business Accounting, edition 3.0 (3.0.38.51)

1 — 06.03.15 — 10:29

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Since 2015, the fate of the magazine may be lost without agency

2 — 08.03.15 — 11:14

he's awesome! And I haven’t gotten around to accountants yet, maybe they would have gotten rid of it right away. Very strong!

3 — 08.03.15 — 11:56

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Since 1 June 2015, the obligation to keep a log of the information about the invoices will be lost to those who are responsible for intermediary activities (subparagraph “b”, paragraph 3, article 1 of Law No. 238-FZ)

5 — 08.03.15 — 12:30

()mit gro?em Vergn?gen

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VAT tax payers are not required to keep logs of invoices.

As of 1 June 2015, the obligation to keep a log of the receipts and issued invoices (clause “a”, paragraph 4, article 1 of Law No. 81-FZ) was switched off for VAT payers.

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The intermediary may enter a log of registration of invoices independently, since he is not guilty of overinsurance of the maximum permissible value. Let's look at what organizations and intermediaries:

• Commercial intermediaries- These are the organizations that are formed by entrusted deputies, but in their own name.
• Transport forwarders, how to obtain third parties for Viconnian services forget-me-nots, which themselves conclude agreements, and other contracting organizations, as well as intermediaries.

You can maintain the volume of invoices during intermediary activities “manually”, but in the IFNZ it is necessary to submit them in electronic format. Counterparties for failure to provide information from the journal on invoices may be fined 10,000 rubles. from now on 126.1 clause 2 of the Tax Code of the Russian Federation.

What types of invoices can be registered by intermediaries:

• Invoices, which the intermediary submits for the sale of goods (services) under his own name, and also under the authority of the agent;
• Invoices, which the deputy himself submits after the intermediary sells the goods (service);
• Invoices that the seller presents to the intermediary to add goods (services) to the agent;
• Rakhunki - invoices that the intermediary presents to the buyer for the additional goods, services, work, mining rights from the seller.

There is no need to register the invoices that intermediaries present to the deputy for their wine city.

If the intermediary (forwarder, buyer) buys goods at once from several companies on the same day, then the data can be formalized in the form of an invoice, and the sellers can combine data submitted by contractors at different times.

The procedure for issuing invoices per hour of work with an intermediary

The intermediary (commissioner) sells the goods of the agent (committee), and is himself responsible for writing an invoice to the buyer. Therefore, he is obliged to transfer it to the deputy (committent), who, on the basis of the written (prepared) invoice sheet by the intermediary (commission agent), places this invoice sheet for revival.

If the intermediary buys (purchases) the goods for the Deputy, he is guilty of transferring the receipt of the invoice from the seller to the Deputy.

This is the same procedure for preparing invoices for advance payments.

When selling goods to a deputy (committent), if he is on a vice-principal basis, then the intermediary (commissioner) demands a folding of the invoice, because he himself does not pay the maximum allowance to the budget, and since the deputy (committent) imposes a simplified tax system, then in the middle no one is to blame - invoice for upgrading.

Yak in 1C 8.3 fill in the Log of the form of rackets-invoices

In the Journal, select the light period for the format of the invoices, then press the Form button:

In this magazine you can also select settings and select additional parameters. For example, format the journal without any regard to any counterparty or group of counterparties.

Using the additional button You can also change the form of the table, so that you can adjust it to your needs so that you can work in it manually:

A small amount of instructions is given in the program. Using the same More button, select the Finalization section:

Please open this section and familiarize yourself with the instructions for what the Journal of Invoices is intended for:

The axis looks like this, drawn from the journal form (form):

IFTS of the Russian Federation from 07/01/2016. confirmed the new transaction codes from the payment for the added product. Order of the Federal Tax Service of Russia dated March 14, 2016. for No. ММВ-7-3/136 Thus, the journal must display the following operations:

Possibility of 1C 8.3 programs for checking invoices

In order to create an automatic verification of invoices submitted by postal customers, in the Reporting section, select the Subsection with VAT, then in the Verification of data to the VAT section:

We select the Submit to Posters tab, enter the value, select the new register of types of invoices through the Postal Types tab, and carry out (automatic) verification with it through the Value tab:

Before you perform automatic verification with counterparties, the 1C 8.3 program automatically displays a window with detailed verification instructions:

With this instruction, at the same time, without leaving the base 1C 8.3, you can read the article “Virka of invoices: a new level of automation.”

Also, the 1C 8.3 program has transferred the verification of the dossier to the counterparty. When logging in to the Contractor's agent, select the Dossier button:

We select the counterparty (postal owner) for the IPN or name and press the button to form:

How to know and correct the allowances from the maximum permissible value in 1C, how to check the maximum permissible limit with contractors in 1C 8.3, watch our video:

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Decree to the Government of the Russian Federation dated August 19, 2017 No. 981

Comment

On January 1, 2017, amendments were made to the government, introduced before the Decree of the Russian Federation dated December 26, 2011 No. 1137 “On the form and rules for filling (maintaining) documents, which will be established in the case of disbursement of taxes on the donated property.”

The amendments included the form and rules for filling in invoices, books of purchases and books for sale, as well as the journal of the withdrawal and display of invoices. The report will be considered the most significant.

Rakhunki-fakturi

On March 1, 2017, the invoice form was already updated by the Decree of the Order of the Russian Federation dated May 25, 2017 No. 625, in accordance with paragraphs. 6.2 clause 5 and clause 4.2 clause 5.1 art. 169 of the Tax Code of the Russian Federation, it has a new row 8 “Identifier of the sovereign contract, agreement (please)”. On January 1, 2017, a new row of little things changed the name to “Identifier of the sovereign contract, agreement (please) (for obviousness).” Nazhgada, the same row is in a tsoma row, an іndifikator of the sovereign contract for the supply of goods (Vikonnnya Robit, Nadannya Later), the contract (please) about the federal budget of the legal special subsidy, the budgetary Insvestani, Vsneskiv to the statutory capital. The basis for filling in the assigned row is the establishment of contracts in accordance with the Federal Law dated December 29, 2012 No. 275-FZ and the Decree of the Russian Federation dated December 30, 2016 No. 1552. There is a dash in the rules on the day, then the empty row 8 is not broken This is in accordance with the law (sheet of the Ministry of Finance of Russia dated 09/08/2017 No. 03-07-09/57870).

In addition, the invoice form has a new column 1a “Product type code”, which confirms the requirements of paragraphs. 15 clause 5 art. 169 of the Tax Code of the Russian Federation and will be replenished for goods exported from outside the territory of the Russian Federation to the territory of an EAEU member state. For the absence of this indication, the rules punish putting a dash in the column.

Column 11 of the invoice is now called “Registration number of the mint declaration”. Also, it may have a 23-digit number from column “A” of the main and additional entry of the goods declaration, which is formed in accordance with paragraphs. 1 clause 43 of the Instructions on the procedure for filling out the declaration for goods, approved. decisions of the MC Commission dated May 20, 2010 No. 257.

The signatories of the invoice document stated that the invoice document can be signed not only by an individual signatory, but by another person authorized by him, which corresponds to the provisions of clause 6 of Art. 169 of the Tax Code of the Russian Federation.

Numerous clarifications were made to the rules for completing the invoice.

Now the rules set out the procedure for filling in invoices that are issued by forwarders, recorders (recorders who complete the functions of the recorder) to buyers (clients, investors), although the very term “invoice records” is in Resolution No. 1137, as before, not from 'appeared.

In addition to the invoice document prepared by a commission agent (agent), who purchases goods (work, services) from two or more sellers, the main rights in his own name, such a “record of invoice” can be formed by the forwarder and bookkeepers on substructures of rackets-invoices , stored by sellers on different dates. In this case, the “generated invoice” indicates the date of creation of such invoice by the forwarder himself or the foreman, and as the seller, the name, IPN (KPP) of the forwarder or the foreman himself is indicated. The rules also stipulate that the “generated invoices” of the forwarders will cover the name of the goods supplied (description of their work, assigned services), the transfer of mining rights in other positions for each seller, and in the “generated invoices” of the sellers – the name Nya Vikonanih BMR Pridbanih goods (jobs, services), mining rights in the sector and other positions.

The details have been clarified and the order of assigning the address to the invoice document has been clarified. Now the rules require you to display the address (for legal entities) indicated in the IDRP, between the place of residence of the legal entity and the place of residence (for individual entrepreneurs) indicated in the IDRP. We remember that previously the rules stipulated that the place of residence must be specified in accordance with the establishment documents or the place of residence of the individual entrepreneur. Such changes are not directly influenced by the structure and accuracy of inserting the address. The stinks are tied up with a head rank, which is consistent with clause 2 of Art. 54 of the Civil Code of the Russian Federation, the locality of a legal entity is determined by the place of sovereign registration on the territory of the Russian Federation by the route of the Caucasus without the name of a settlement (municipal area). Under what circumstances is it appropriate? 2 p. 5, pp. 2 clause 5.1, paragraphs. 3 clause 5.2 art. 169 of the Tax Code of the Russian Federation, invoice documents may indicate the specific address of the tax payer.

The replenishment rules spell out the procedure for saving invoices in chronological order, following the date of the original posting (folding) or deleting them for the current delivery period.

Original rakhunki-textures

Changes were made to the shape of the original frame-texture, similar to the changes to the shape of the frame-texture:

• row 5 became called “Identifier of the sovereign contract, agreement (please) (for obviousness)”;
• Column 1b “Product type code” appeared;
• The list of signatories has identified a different person who is authorized to sign invoices under the name of the individual entrepreneur.

The rules for filling out the legal invoice have one new provision, which means that the tax payer has the right to indicate additional information in the additional data rows in the columns of the official invoice, including the details of the original document (for Umovi zberezhennya formi koriguvalnogo rakhunku-facture ). In this way, the norm was technically added, previously introduced for invoices and already actually implemented in the universal document of adjustment.

Journal of the appearance of rackets-invoices

The shape of the magazine has changed slightly. Thus, technical corrections were made to the corrected title of columns 10-12 (now – “Views of the invoice sheets removed from sellers”) and to the title of column 12 (now – “number and date of the invoice sheet (corresponding invoice sheet), received from the seller (from column 4 (column 6) of part 2)").

The transfer of signatories has a different person assigned to them, and it is necessary to sign the journal in the form of invoices under the name of IP.

Serious clarifications were made to the rules for maintaining the journal.

First of all, let’s go to clause 3.1 of Art. 169 of the Tax Code of the Russian Federation confirms the obligation of keeping the journal only by intermediaries, forwarders and forgetters. It is also stated that the journal is not kept during the sale of goods (work, services) by commissioners (agents) to persons assigned to paragraphs. 1 clause 3 art. 169 of the Tax Code of the Russian Federation, and in cases referred to in paragraph 5 of Art. 161 Tax Code of the Russian Federation.

Both in part 1 and in part 2 of the journal form, as before, saving columns 2 “Date of entry” and “Date of removal” are consistent, but these dates no longer have any fundamental significance for determining the filing period of registration rakhunkiv-factures. Based on the rules for keeping a journal, now part 1 records invoices collected over the past delivery period, and in part 2 invoices collected over the past period and withdrawals are registered, incl. after the completion of the tax period, at whom the purchase invoice was deposited, before the date of filing the declaration or the line of submission to the journal for clause 5.2 of Art. 174 Tax Code of the Russian Federation. Before speaking, the rules for maintaining a journal include a provision that describes the procedure for assigning entries in columns 2 of part 1 and part 2 of the journal, which means, in the opinion of representatives of the FNP of Russia, that these columns are now not required to be filled in.

The procedure for making corrections to the journal was confirmed earlier than the recommendations of the Federal Tax Service of Russia. Thus, corrections to the invoice are registered in the journal of the entity for the period for which the invoice was registered before the new correction was made. In this case, the record on the invoice is canceled until a new correction is made and the registration of the corrected invoice is completed. Whenever a tax invoice is registered, the entry for the tax period in which such invoice was registered is cancelled. Once the fact of the registration of an invoice sheet in the journal has been revealed, the recording of data for such an invoice sheet must be carried out for the period in which this invoice sheet is stored.

The report outlines the procedure for registering invoices for various sales and acquisition of goods (work, services), mining rights by commissioners (agents) in various situations.

So, for example, if a commissioner (agent) sells both the official goods (work, services) and the goods (work, services) of the commissioner (principal), then in part 1 of the magazine the appearance of the goods is reflected in column 14 of the foreign goods from column 9 to row" Ushy before payment of the invoice, and in column 15 - the amount of maximum permissible value for goods (work, services) that are sold under a commission agreement (agency agreement). (principals) , the registration procedure will be much different. In this section, in Part 1 of the magazine, in Column 14, the quality of goods (work, services) will be displayed in Column 9, behind the row “Usy before payment”, behind the invoice submitted by the commissioner (if cipal) commissioner ( agent). Obviously, in column 15 the amount of PDV will be indicated in column 8 next to the row “In advance of payment” according to the invoice submitted by the commissioner (principal) to the commissioner (agent). Obviously, various registration rules do not clearly allow and feeds on supply, as a result of repairs, when all goods (work, services) of a commission agent (agent), and goods (work, services) of several commissioners (principals) are simultaneously sold. In accordance with the comments of representatives of the Federal Tax Service of Russia, this procedure is followed at times, which is transferred to the sale of goods (work, services) to several commissioners (principals).

The rules of procedure indicate the possibility of registration in part 2 of the journal of military declarations and an application for the importation of goods and payment of indirect taxes (with the transfer of these data to columns 10-12 of part 1 of the journal of registration). However, the procedure for rearranging invoices on the basis of these official declarations and import declarations is carried out only for forwarders and forgetters, then. It is also important to formulate “invoices”, which include (including) information about the amount of maximum allowance paid for imported goods into the territory of the Russian Federation.

A special procedure for filling the logbook has been established for intermediaries who buy goods (services) in foreign countries for Russian commissioners (principals) and negotiate the obligations of supply agents. Vіn transfers the registration obligations in part 2 to the journal in the form of moisture invoices, submitted at the time of registration of the obligatory documents of the filing agent, and in part 1 - also in the form of moisture invoices, and then transferred to the commissioner (principal y) arising from these invoices, appointed as a tax agent.

As stated in the previous edition of Resolution No. 1137, the journal for the receipt of invoices must be formed before the 20th of the month, which is after the tax period, which has passed. This is due to the fact that individuals who keep a log of the form, but who do not submit a tax declaration with PDV, are required to send to the filing authorities a log of the form of the withdrawn and issued invoices in an electronic format. and for TKS through an operator EDO for lines no later than the 20th day of the month following the previous tax period (Clause 5.2 of Article 174 of the Tax Code of the Russian Federation).

Sales book (additional arkush sales book)

The form of the book for sale (additional arch of the book for sale) has new columns:

• column 3a “Registration number of the military declaration”;
• column 3b "Product type code".

The graphs will become more and more offended by their attacks. Thus, column 3a indicates the registration number of the official declaration, issued at the time of release of goods prior to the official release procedure for internal registration upon completion of the official security procedure in the foreign security zone. territory of the Special Economic Zone near the Kaliningrad region (subject to clause 1.1 p. 1 Article 151 of the Tax Code of the Russian Federation).

In column 3b, enter the code for the type of product, which is consistent with TN ZED EAEC, except for goods exported between the territory of the Russian Federation and the territory of an EAEC member state.

A small technical clarification was made to the original name of column 17 and 18 of the sales book.

There was also an indication of the possibility of signing the book for sale by an authorized individual individual entrepreneur.

The rules for the conduct of transactions have a fixed provision, which means that in case of non-delivery of invoices, this is consistent with paragraphs. 1 clause 3 art. 169 of the Tax Code of the Russian Federation, the sales book registers the primary documents and documents that provide a summary of the transactions carried out over the course of a calendar month (quarter). When the amount of advance payment is withdrawn within the framework of such operations, payment documents and documents are registered in the sales ledger or documents that serve as a sum total for the amount of advance payment withdrawn over the course of a calendar month (quarter). A similar procedure prescribes the procedure for registering documents of increased value without irregular invoices.

The procedure for registering invoices issued by intermediaries in the sale of physical goods (work, services) and goods (work, services) of principals (principals) has been clarified. This entry in column 13b indicates the amount of all goods (work, services) from column 9 next to the row “Usual before payment” of the invoice, and in columns 17 and (or) 18 – the amount of maximum allowance for all goods (work, services) ).

When transferring the main, intangible assets, main rights as a contribution to the statutory (stocked) capital of state-owned partnerships and partnerships or share contributions to the mutual funds of cooperatives for updating the sum of the maximum permissible value (MDV) up to paragraphs. 1 clause 3 art. 170 of the Tax Code of the Russian Federation, the sales book can now register documents that formalize such a transfer.

As a tax return with VAT, the sales book must be formed by the 25th day of the month following the tax period, which has passed.

Shopping book (additional arkush shopping book)

The form of the purchase book (additional arkush of the purchase book) has been updated to include the following columns:

• In the hidden name, columns 11 and 12, one can now guess not only intermediaries (commissioners, agents), but also forwarders and individuals who perform the functions of the forgetter;
• Column 13 became known as “Registration number of the military declaration”.

The form also contains an indication of the possibility of signing the purchase book with an authorized individual individual entrepreneur.

The main change in the rules for maintaining the purchase ledger was the introduction of the possibility of registration of corrected tax invoices in the world of the right to tax recovery, which was interpreted by the tax authorities as a means of registration of corrected tax invoices in the tax register. odі їх actual otrimany. To confirm the legality of registering the corrected invoice in the same tax period in which the invoice was registered before the new correction was made, the rules for filling out the additional item in the purchase book were prescribed the current order. When you add bags behind column 16, in the row "Usy" from the displays behind the row "At once", the displays of records behind the invoices are displayed, which encourages cancellation, and until the final result, the displays of the registered invoices are added. from the corrections made before them.

Also included is an indication of the illegality of registration in the book of purchases of advance invoices for pennyless forms of disbursements, which confirms the legal position of the Supreme Arbitration Court of the Russian Federation (clause 23 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated 30.05 .2014 No. 33).

It has been established that upon application of the tax recovery of the MDV sums, calculated from the withdrawn advance payment, payment documents and other documents are registered in the ledger of purchases without invoices, including summary data, etc. The same documents that were previously registered with the book of sale for the purpose of filing a tax.

The procedure for assigning goods imported into the territory of the Russian Federation has been clarified to complete column 15:

• when goods are imported from the territory of powers that are not members of the EAEU, the quality of the goods as reflected in the form is indicated;
• When goods are imported from the territory of the EAEU member states, the tax base is displayed from column 15 of the application for the import of goods and the payment of indirect taxes.

The rule has been established that every time an intermediary acquires goods (work, services) both for himself and for the principal (principal), column 15 indicates the ownership of all goods (work, services) from column 9 next to the row “In advance of payment” p ahunka- invoices, and columns 16 - the sum of the maximum permissible limit (MDV) is less than the maximum amount of money.

The peculiarities of the registration of a single corrugated account-invoice are spelled out, such that column 3 of the purchase book repeats the number and date of the single corrugated account-invoice, and column 4 is not repeated. It is also necessary to respect that in case of a change in the value of advanced goods (work, services), mining rights, when the seller registers with the book of purchases of a single coordinating invoice in columns 9 and 10, the information is not about the seller, and about the buyer in rows 3 "Buyer " and 3b "IPN/KPP purchaser" of a single legal invoice.

In accordance with the Tax Code of the Russian Federation, the order of registration in the book of purchases of invoices withdrawn from the addition of goods (work, services), mining rights for business operations, subject to a tax rate of 0 hundred thousand (in In accordance with paragraph 1 of Article 164 of the Tax Code of the Russian Federation). We would like to remind you that from 07/01/2016 it is possible to declare tax recovery for additional goods (work, services) at the time of determination of the tax base is not extended to the export of non-genuine goods, as well as to the sale of expensive metals and boards nicks of taxes that affect their species and the production from the brook and exits , precious metals, the State Fund of precious metals and precious stones of the Russian Federation, funds of precious metals and precious stones of the subjects of the Russian Federation, the Central Bank of the Russian Federation, banks.

As a tax return with VAT, the purchase book must be formed by the 25th day of the month following the tax period, which has passed.

The leather company may keep a log of the amount of invoices that were collected and issued during the current delivery period. You can have an electronic look or a classic paper look with firmware and page numbering, as well as a company seal.

The basis of this document is formed by two tables: one of them contains invoices, while the other one contains invoices, and they follow the strict order of registration with clear adherence to chronological order.

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The rules penalize the maintenance of the journal during a four-year period, using all the necessary documents, such as confirmation of the recovery of the MDV.

Basic provisions

Who can register

The information about those who create the magazine was regulated by changes in legislation that came into force at the beginning of 2019.

Since previously, replenishment was a requirement for skin care, regardless of the type of activity, for the mind that deals with rash-textures, now only the following are guilty:

• intermediaries who act in the name of authority, but on the basis of the broker under which the subcontract is concluded;
• ongoing activities related to transportation services;
• those who act as forgetters on the powerful land of the earth.

Registration may be carried out by both individual entrepreneurs and legal entities. individuals, regardless of how the system of feeding them is victorious.

Check and change the rules

In the spring of 2019, changes were made to the legislation that regulates filing and accounting, aimed at making the process simpler.

The main innovations are new:

• Keeping logs of invoices is not necessary for payers of VAT payments;
• The invoice form can be signed not by the entrepreneurs themselves, but by individuals who are in this line of work;
• the regulation of the maximum permissible value under the hour of sale of indestructibility is calculated at the moment when the object is immediately transferred to the new ruler;
• changes have been made to the rules regarding the exchange rate differences between soums and exchange rates, which are referred to by the obscure term “exchange rate differences”;
• the requirement for disposable clothing and expenses for equipment and special clothing is covered;
• a procedure has been established for which insurance must be obtained or transferred free of charge (your market property may be written off to the value of money);
• switched off from the subordinate form;
• The food about the inclusion of the tax has been clarified for the actions of the right to the vitrat category (in 2019, the negative difference between the sale of the right to the vimogi and the price of goods/services to insure from the vitrat on the date when the purchase was made liu).

Books bought and sold

Since the beginning of 2019, new forms of both the magazine's appearance and books have been added and sold.

The following changes have been made to the purchase book:

2 columns	It appeared under the title “Code for the type of operation.”
3rd column	The number and date of the seller's invoice are entered, now the number of the mint declaration or the number with the date of the declaration for the import of goods and payment of indirect taxes must be entered according to the country from which the goods are imported.
7th Count	Transmits the entry of document details, which confirm the actual payment of the VAT.
11-a and 12-a graphs	There is concern about the information and activities of intermediaries.
14th Count	Intended for the name of the currency code, which is required to be filled in, including in cases where the purchase of goods is made for foreign currency. In other situations, the tank will not be replenished and will become empty.

The book was not without changes and was for sale. Zokrem, there is no longer a need to add customized invoices to it, which are compiled by the seller, in order to ensure an increase in the availability of the promoted products between the supply period, if there is an increase in I got sick.

In addition, the following columns were added to the form:

Make sure to complete the journal of invoices

It is not enough to fill the basic needs, which traces to complete, filling the journal with the appearance of rakhunkov-invoices. One of the main problems is the obligatory numbering of the sides of the document. In addition, there will always be bugs.

In the case of computer programs, for example 1C 8.3, registry logging will immediately result in the output being displayed on a paper printer with numbering and firmware.

The company, which maintains a regional magazine, independently has the right to determine at what hour its form will be completed. Ignorance of this document does not convey any other responsibility, except for a 50-ruble fine, which is consistent with Article 126 of the Tax Code of the Russian Federation.

Operations required by law

The consignor's product is his own

If the intermediary acts simultaneously both as a commissioner (agent) and as a postal owner, then a bill is placed on the new commodity service. In the role of a seller, the intermediary shows himself indifferently, without regard to those who also have the principal’s goods.

The account-invoice goes through the registration process with the sales book, as well as the intermediary’s journal and the client’s purchase book. After this, the commissioner is asked to submit the data for the transfer, so that the document can be transferred to the intermediary.

Whose rearranged rack has its own version of only that product, the owner of which is the commendant. Registration is required from the principal's sales ledger and the intermediary's log.

For the principal (principal)

When purchasing goods by an intermediary, the intermediary's name is placed especially in front of the principal by the buyer. The registration must be completed at the middle magazine, at his book and the postal owner's sales book.

Variations

It is allowed for the intermediary to submit a prepared invoice to the principal, including goods purchased from various postal stores. Thus, the principal himself can submit a written invoice for the inclusion of goods sold to a large number of buyers.

Whenever a product is sold that is owed to the principal, many clients on their behalf are provided with additional accounts that are entered into the relevant purchase books.

After this type of intermediary, the principal withdraws the data from all sales made, and the commissioner, in his turn, puts a final order on the sales of the goods. The registration of this legal account is carried out in the intermediary's journal and the principal's sales book.

When a consignor purchases a product through an intermediary, he/she is given an invoice as a postal agent. These documents support registration in the magazine and books for postal sales. After this, the commissioner will submit a formal invoice to the intermediary for purchases of goods from all sellers. The registration of this aggregate account is maintained in the intermediary's journal and the principal's account.

There are problems when the intermediary one day withdraws from low buyers the prepayment for the delivery of new goods, which is due to the principal. In this case, the obligation of the intermediary involves the placement of adjacent sectors for advances to each client. These employees are required to register with the magazine and purchase books of these clients.

Then the principal comes to the intermediary to inform him of all advances, and the principal puts in a register for the advances, which is recorded in the intermediary's journal and the principal's sales book.

Other situations and their directions

Nuances for commissioners

If commissioners are willing to purchase any goods in their own name for their clients, then arrangements are made between commissioners and sellers. By placing a shelf for adding products in the name on the shelf stand from the seller, using the commission agent form, you can save money from the magazine.

Important points that may be faced by commissioners:

• in the wine towns owned by him, forms will be given to the commissioners (as in the wine towns, and goods);
• items accepted from sellers do not require registration with the book of additions;
• placements by the commissioner on the names of the commissars of the rackets are displayed including sums that are victorious as a wine city for the new one;
• It is necessary to register the guilty items stored by the commissars in accordance with the records taken away from the commissioners.

Mediating activity

The main obligations of the intermediary include carrying out this operation on behalf of pennies, given by the guarantors, and the implementation of actions as pennies as guarantors, and on behalf of their individuals. Another option transfers the type of account either in the name of the guarantors to the client, or in the name of the owner to the guarantors.

The execution of such transactions conveys the validity of the guarantee and agency agreement. In this case, there is no need to follow the rules that govern the folding of invoices and their conservation.

Transactions can be carried out on behalf of intermediaries if the assignment is consistent with commission agreements, agency contracts, which transfer the actions of agents to themselves.

The diagram has been simplified

Enterprises that operate on the simplified tax system, in a number of cases, may issue invoices, as a result, to fill the journal in its form.

In praise of Linden 2019, this is required if the products are purchased from a foreign company, if they are behind the border, or if they sell the products in the Russian Federation, and also if they are leasing the main facilities that include b to state and municipal funds.

By extending the 5-day term, the company, which follows the “forgiveness”, writes itself an invoice and registers it in the journal.

Coordination of documents after delivery

Actually, the legislation does not prescribe the obligation to publish a corrected journal in the same situation as in buildings in the Federal Tax Service, after which shortcomings have appeared in the new one. Prote, it is better to correct the amends and send them to the Federal Tax Service for further options.

To make amendments to the document, the first step is to cancel the incorrect entry. There is a way to display the commodity price and tax amount with a “minus” sign and register the correct version of the invoice with a “plus” sign.

Let’s say that the intermediary for the manager was the purchase of goods, and then it was revealed to his accounting department that the magazine for another quarter would contain the incorrect details of the invoice received from the seller. The magazine itself has already been sent to the tax inspectorate.

In this case, the accountant in the first part of the journal cancels the incorrect entry, and the sum totals are marked with a “minus” sign. The advancing row will be filled in similarly to the annulled row, and a 12th column will be added, in which the correct number of the row is indicated. Various displays are accompanied by a “minus” sign.

In another part of the journal, the incorrect entry is also cancelled, but only 4 columns can be corrected, where the number of the column is corrected. Whose performance indicators are indicated with a “plus” sign, which confirms their reliability.

Respect!

• Due to frequent changes in legislation, the information becomes outdated from time to time, so we need to update it on the site.
• All types are individual and depend on a variety of factors. Basic information does not guarantee that your problems will be solved.