Rules for filling out accounting documents sample year. Primary documents "in a new way": unraveling the "mysterious" changes

The main changes in electronic and paper formats of documents that an accountant needs to take into account from July 1, 2017.

The legislature has actively taken up the promotion of electronic document management and the conversion of documents into electronic form. Almost every month, acts are issued that introduce new electronic document formats, but paper primary documents are no exception. Therefore, we have collected the main changes that an accountant needs to take into account from 07/01/2017. in your work.

July 1, 2017 A new format for electronic invoicing is launched. It will be universal (it can be used as an invoice and a document on the shipment of goods). Thanks to this, the Federal Tax Service hopes to reduce the discrepancies between the invoice and the primary document.

New electronic formats in accordance with the Order of the Federal Tax Service of Russia dated 03/24/2016 N ММВ-7-15 / [email protected]

Universal transfer document (UPD)

Plays the role:

Invoices - SCF.

Invoices and a document on the shipment of goods (performance of work), transfer of property rights (document on the provision of services) - SCHFDOP.

Document on the shipment of goods (performance of work), transfer of property rights (document on the provision of services) - DOP.

In this case, the primary document can be an analogue of both TORG-12 and the certificate of completion.

Correction of the universal transfer document (UCD)

Plays the role:

Adjustment invoice - KSChF.

Adjustment invoice and a document on changes in the value of shipped goods (work performed, services rendered), transferred property rights - KSCHFDIS.

Document on changes in the value of shipped goods (work performed, services rendered), transferred property rights - DIS.

It is impossible to use the old invoice format from July 1, 2017! But if you sent documents in the old format before July 1, they can be submitted to the tax office until December 31, 2020.

Old formats that are losing their power

On July 1, 2017, in accordance with the Order of the Federal Tax Service of May 20, 2016 N MMV-7-15 / 329, the formats of the consignment note in the unified form No. TORG-12 and the act of acceptance and delivery of works (services) become invalid and the format for submitting a document on the transfer of goods begins to function trading operations and a document on the transfer of the results of work (a document on the provision of services).

Format for presenting a document on the transfer of goods in trading operations(DPT), approved by the Order of the Federal Tax Service of Russia dated November 30, 2015 N ММВ-7-10 / [email protected]

Format of submission of the document on the transfer of work results(document on the provision of services) (DPRR), approved by Order of the Federal Tax Service of Russia dated November 30, 2015 N ММВ-7-10 / [email protected]

Both formats replace the old formats - TORG-12 and the act of acceptance and delivery of works (services), respectively. It will no longer be possible to use the old formats.

Changes to paper invoice format

On July 1, 2017, amendments to the Government Decree No. 1137 dated December 26, 2011, which stipulated the format for issuing invoices and corrective invoices (FZ No. 56-FZ dated April 3, 2017), come into force.

New form of invoice will be supplemented with line 8 "Identifier of the state contract, agreement (agreement)".

• Errors in the invoice have not been canceled

  Despite the fact that there are changes in the formats of documents, the legislation is not going to make concessions to the accountant regarding errors. Therefore, we recall that, according to paragraph 2 of Article 169 of the Tax Code, the basis for refusing to accept VAT amounts for deduction may be an error in the invoice that prevents the tax inspectorate from identifying the tax rate during a tax audit.

  Therefore, do not forget to take the time to check the tax rate, otherwise the tax office will have the right to refuse to deduct VAT. If an error is found, point it out to the supplier and ask them to make the necessary corrections.

  Switching to new formats of primary documents is easier if you use the additional features of 1C

  You can install external processing for "1C" so that it enters all types of paper primary documents into the accounting system. For example, programs such as Scan-Upload Documents automatically recalculate VAT values. And their use allows you to reduce the time for entering the primary, get rid of manual input errors and immediately identify errors in the transferred documents.

Dozens of operations are performed at the enterprise every day. Accountants send money to contractors, funds and founders, calculate salaries, computers and furniture arrive, charge penalties, calculate depreciation, etc. For each such operation, it is necessary to draw up a primary document (clause 1, article 9 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”, hereinafter Law No. 402-FZ).

The primary document is created at the time of the operation or at the end of it as confirmation of the fact of the operation (clause 3, article 9 of Law No. 402-FZ). On the basis of the primary accountants make postings.

An invoice, an act for the provision of services for creating a website, an accounting statement - all these are primary documents that accountants use in their daily work. There are a lot of types of primary, and its variety depends on the characteristics of the company. For example, in a transport company, one of the main types of primary documentation will be a bill of lading, and in a library, an act of writing off literature.

Primary documents are supposed to be stored at the enterprise for at least five years, while the period begins to count after the reporting year (clause 1, article 29 of Law No. 402-FZ). That is, a document dated 07/03/2016 must be kept at least until 2021 inclusive. Separate storage periods for primary documents are established by the List approved by Order of the Ministry of Culture dated August 25, 2010 No. 558. To preserve accounting documents, special archives are often created at the enterprise.

The primary can be paper or electronic. In practice, more and more companies are using electronic document management (EDF). In particular, companies exchange contracts, invoices for payment, acts, waybills and invoices.

EDI greatly simplifies the procedure for processing primary documents from the moment they are created to the moment of accounting, and speeds up work between counterparties. A big plus is that electronic documents do not need to be printed, if this does not contradict the law or the terms of the contract (clause 6, article 9 of Law No. 402).

An electronic document is certified with a qualified electronic signature. If the parties make an appropriate decision, the primary can be signed with a simple or unqualified signature (letter of the Department of Tax and Customs Policy of the Ministry of Finance of Russia dated September 12, 2016 No. 03-03-06/2/53176).

The absence of primary documents in the company can lead to a serious fine from 10,000 to 30,000 rubles (Article 120 of the Tax Code of the Russian Federation). Tax authorities will also issue a fine for errors in registration. In addition, persons responsible for paperwork may be fined under Article 15.11 of the Code of Administrative Offenses of the Russian Federation in the amount of 2,000 to 3,000 rubles. There is another danger: if during the audit the tax authorities do not find the necessary document, they can remove part of the expenses from the taxable base, therefore, the company will have to pay additional income tax.

Mandatory details of the primary document

Only the primary document with all the required details has legal force (clause 4, article 9 of Law No. 402-FZ):

1. name (for example, "Act of rendered services", "Payment order", "Accounting statement");
2. Date of preparation;
3. the name of the originator of the document (for example, SKB Kontur OJSC, Soyuz LLC, IP Ivanova E.V.);
4. the content of the document or business transaction (for example, “Internet access services”, “Materials transferred for processing”, “Payment on the invoice for stationery”, “Interest accrued under the loan agreement”);
5. natural and monetary indicators (pieces, meters, rubles, etc.);
6. responsible positions (for example, “Accountant”, “Storekeeper”, “HR Manager”, “Head of Sales Department”, etc.);
7. the signatures of the parties.

A properly executed document will help, if necessary, in litigation, for example, when the buyer does not pay the debt or tries to invalidate the transaction. But a document with errors or fictitious signatures can play a cruel joke - so you should never sign for a supplier if he suddenly forgot to sign. Carefully store all primary documents and always carefully check all details in incoming documents.

Until now, in practice, you can encounter customer complaints about the lack of printing. Recall that from 04/07/2015, for most organizations, the seal has been canceled and you can use it at will (Federal Law of 04/06/2015 No. 82-FZ). Information about the presence of the seal of the organization must be spelled out in the charter. If the counterparty insistently requires a seal, and you do not have it legally, you can notify the counterparty in writing of its absence and give an extract from the accounting policy.

Forms of primary documents

In the work, you can use unified and your own forms of primary documents (clause 4, article 9 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”). In this case, a home-made primary must have all the required details. Many companies are forced to develop their own version of the act of writing off materials, since there is no unified form of the document.

It is permissible to use a combined form of the primary document, when a unified form is taken as a basis and supplemented with the necessary columns or lines. At the same time, all mandatory details must be kept (Resolution of the State Statistics Committee of the Russian Federation dated March 24, 1999 No. 20).

The choice of the company regarding the primary forms used must be specified in the accounting policy.

In the process of activity, there may be a need for new primary documents, then they can be developed and approved by the accounting policy.

Note! Since your counterparty can also use independently developed primary documents, it is necessary to indicate in the accounting policy that you also accept these documents for accounting.

For most of the documents, you have the right not to use unified forms, but cash transactions should be executed only according to approved forms of documents (information of the Ministry of Finance of the Russian Federation No. PZ-10/2012).

Types of primary documents

Specialists can find the main forms of primary documents in the albums of unified forms approved by the resolutions of the State Statistics Committee of the Russian Federation. Let's take a look at the most common ones.

Trade Accounting Documents

• TORG-12;
• Product label;
• Universal transfer document.

Fixed asset accounting documents

• OS-1 "Act on the acceptance and transfer of fixed assets (except for buildings, structures)";
• OS-4 "Act on the write-off of fixed assets";
• OS-6 "Inventory card for accounting for fixed assets."

Cash primary account

Cash transactions are executed exclusively in accordance with the Procedure for conducting cash transactions (Instruction of the Central Bank of the Russian Federation of March 11, 2014 No. 3210-U). It is impossible, for example, to issue a “consumable” in free form or develop your own version.

The forms of primary cash documents are approved by the Decree of the State Statistics Committee of the Russian Federation of August 18, 1998 No. 88:

• KO-1 "Incoming cash order";
• KO-2 "Expenditure cash warrant";
• KO-3 "Journal of registration of incoming and outgoing cash documents";
• KO-4 "Cash book";
• KO-5 "Book of accounting for funds received and issued by the cashier."

Cash documents need to be checked very scrupulously, because such a primary organization is directly related to the movement of cash and always attracts the attention of inspection bodies. For example, tax authorities will definitely pay attention to PKO, in which the amount exceeds 100,000 rubles. And all because it is impossible to pay in cash with one counterparty in an amount exceeding 100,000 rubles. The absence of signatures in cash documents will also become a reason for proceedings with the Federal Tax Service.

Let's recap. So, primary documents are an integral part of accounting and tax accounting. Operations cannot be carried out without supporting documents. Often, accountants form postings in accounting based on a copy or scan of the primary. It is very important to replace the copies with the original documents in time, otherwise the regulatory authorities may consider the transaction or transaction to be fictitious. Only documents drawn up in accordance with the law are the guarantor of the security and reliability of accounting in the company.

Primary accounting documents are important both in matters of accounting and in determining the amount of tax liabilities. It is important for a company specialist responsible for compiling primary accounting documents to clearly understand the content and forms of such documents, as well as to know the specifics of maintaining accounting registers.

The role of the primary document in accounting

Primary documents are documents with the help of which the company draws up the economic events that have occurred at the enterprise (clause 1, article 9 of the law “On Accounting” dated 06.12.2011 No. 402-FZ).

The first thing that accountants of any organization should clearly understand is that today there is no specific list of forms of primary accounting documents that is mandatory for all. Any company determines for itself the forms of primary documents, depending on the purpose of their application.

However, for such documents, a list of mandatory details is legally established (clause 2, article 9 of Law No. 402-FZ).

IMPORTANT! The forms used in accounting must be necessarily fixed in the accounting policy of the organization (clause 4 PBU 21/2008, approved by order of the Ministry of Finance of the Russian Federation dated 06.10.2008 No. 106n).

List of possible primary accounting documents

The list of primary accounting documents in 2018-2019 may be as follows:

1. Packing list. This is a document that reflects the list of transferred inventory items. The invoice is drawn up in 2 copies and contains information that is subsequently reflected in the invoice. The waybill is signed by representatives of both parties involved in the transaction, and certified by a seal (if the company uses it in its practice).

1. Record of acceptance. It is drawn up upon completion of certain work (services) to confirm that the result of the work meets the original requirements of the contract.

See an example of such an act.

1. Primary documents of settlement with personnel for remuneration (for example, payroll statements).

For more information about these statements, see the article "Sample filling in the payroll T 49" .

1. Documents related to the presence of OS objects - here the company can draw up such documentation from the list of primary accounting documents:

• The act of acceptance and transfer of fixed assets in the form of OS-1 - upon receipt or disposal of an object that is not related to buildings or structures.

For more information about this act, see the material "Unified Form No. OS-1 - Act of Acceptance and Transfer of OS" .

• If the OS object is a building or structure, then its receipt or disposal is documented by an act in the OS-1a form.

For more details, see the article "Unified form No. OS-1a - form and sample" .

• The write-off of an OS object is formalized by an act in the OS-4 form.

See the material for more details. "Unified Form No. OS-4 - Act on the decommissioning of the OS object" .

• If it is required to document the fact of the inventory, an inventory list of fixed assets is compiled in the INV-1 form.

For more information about such a primary document, see the article "Unified form No. INV-1 - form and sample" .

• If the inventory was carried out in relation to intangible assets, then the inventory will be drawn up in the INV-1a form.

See this in the material "Unified form No. INV-1a - form and sample" .

1. A separate group of primary documents are cash documents. These include, in particular, such a list of primary accounting documents for 2018-2019:

• Incoming cash order.

For more information about its compilation, see the article "How is a cash receipt order (PKO) filled out?" .

• Account cash warrant.

1. Payment order.

Read about the rules for issuing this document.

1. advance report.

1. The act of offsetting mutual claims.

Read about the features of the application of this document.

1. Accounting information.

For the principles of its design, see the material "Accounting certificate for correcting an error - sample".

The above list does not exhaust the entire volume of primary documents used in accounting, and can be expanded depending on the characteristics of accounting carried out in each particular organization.

IMPORTANT! They are not primary accounting documents from the list 2018-2019 - the list was proposed above:

• Treaty. This is a document that specifies the rights, obligations and responsibilities of the parties involved in the transaction, the terms and procedure for settlement, special conditions, etc. Its data is used when organizing accounting for the analytics of settlements with counterparties, but it does not generate accounting transactions.
• Check. This document reflects the amount that the buyer agrees to pay by accepting the terms of the supplier. The invoice may contain additional information about the terms of the transaction (terms, payment and delivery procedures, etc.), i.e. it supplements the contract.
• Invoice. This document is compiled for tax purposes, since on its basis, buyers deduct VAT amounts presented by suppliers (clause 1, article 169 of the Tax Code of the Russian Federation). Thus, an invoice, in the absence of other documents characterizing a certain transaction, will not be able to confirm the costs of this transaction (letters of the Ministry of Finance of the Russian Federation dated 06/25/2007 No. -08/31, Resolution of the Federal Antimonopoly Service of the East Siberian District dated April 19, 2006 No. А78-4606/05-С2-20/317-Ф02-1135/06-С1).

It should be borne in mind that the unified forms of primary accounting documents listed in the list are not mandatory for use, since since 2013 (after the adoption of Law No. 402-FZ), forms of such forms can be developed independently. But in most cases they continue to be used. Therefore, in 2018-2019, the list of unified forms of primary accounting documents contained in the resolutions of the State Statistics Committee continues to be relevant.

What information should contain forms of primary documents

Despite the fact that there are currently no mandatory primary documents for all forms, the legislator has established requirements for the content of such documents. The list of mandatory details that must be contained in each primary document is given in paragraph 2 of Art. 9 of Law No. 402-FZ. These are, in particular:

• document's name;
• the date such document was drawn up;
• information about the person who prepared the document (name of the company or individual entrepreneur);
• the essence of the fact of economic life, which was formalized by this document;
• monetary, numerical characteristics, meters of the event that occurred (for example, in what volume, in what units and for what amount, commercial products were sold to customers);
• information about the responsible specialists who executed the event, as well as the signatures of such specialists.

Primary documents and accounting registers

How can primary accounting documents be classified?

If the primary document was issued by the company itself, then it can belong either to the group of internal or to the group of external. A document that is drawn up within the company and extends its effect to the compiling company is an internal primary document. If the document was received from the outside (or compiled by the company and issued to the outside), then this will be an external primary document.

The internal documents of the company are divided into the following categories:

• Administrative primary documents are those with which the company gives orders to any of its structural units or employees. This category includes company orders, directives, etc.
• Executive primary documents. In them, the company reflects the fact that a certain economic event has taken place.
• Accounting documents. With their help, the company systematizes and summarizes the information contained in other administrative and supporting documents.

After the business event has been formalized by the primary document, then it is required to reflect the event in the accounting registers. They, in fact, are carriers of ordered information; signs and indicators of business transactions are accumulated and distributed in them.

In appearance, the following registers are distinguished:

• books;
• cards;
• free sheets.

Based on the method of maintaining the register, the following groups are distinguished:

• Chronological registers. They record the events that have occurred sequentially - from the first in time to the last.
• Systematic registers. In them, the company classifies completed transactions by economic content (for example, a cash book).
• Combined registers.

According to the criterion of the content of information reflected in the registers, the following are distinguished:

• synthetic registers (for example, journal-order);
• analytical registers (payroll);
• combined registers, in the context of which the company carries out both synthetic and analytical accounting.

For more information about accounting registers, see the article "Accounting registers (forms, samples)" .

Results

There are currently no mandatory for all forms and a list of primary accounting documents: any economic entity has the right to independently determine for itself the forms of primary documents that it will use in its activities.

At the same time, the most common primary accounting documents are those that have analogues among the unified forms approved by the State Statistics Committee.

After the primary document is executed, it is necessary to transfer the information from it to the accounting register.

Primary accounting documents are important not only in matters of accounting, but also in relation to tax legislation, in particular, determining the scope of obligations. Therefore, it is extremely important for the person responsible for compiling the primary documentation to know all the nuances of accounting, and in addition, to understand their classification to simplify the work.

What are primary accounting documents

Primary documents are considered to be those that register certain economic actions that have already been carried out. You can leave an entry in accounting and enter it in the register only if you have primary accounting documentation. It is considered an integral part of the enterprise management system. Based on this, we can safely say that the primary accounting documents are documentary evidence of transactions that are related to the economic activity of the entity and have brought some economic effect.

Classification

All points affecting the issue regarding the primary are subject to the provisions and norms of 402-FZ. The standard states that these certificates are needed when interacting with tax authorities as confirmation of the correctness of the calculations. And this means that the tax authorities will not have any complaints about the process of determining the tax base.

In accordance with the current regulations, primary documentation is subject to mandatory storage for 4 years. During this period, the tax authorities can at any time request documents for study and verification. In addition, primary documentation often acts as evidence in litigation.

It should be noted that specific forms of primary documentation are not fixed at the legislative level. On this issue, the business entity has the opportunity to choose the option that will satisfy his needs and will serve as a good help in further work.

Primary accounting documents: list

As a rule, the complete list of certificates that perform fundamental functions remains unchanged and is approved at the highest level. Currently, this category includes:

1. Agreement. They stipulate the specific terms of the transaction, the responsibility of the parties and financial issues. In general, all the conditions that are somehow related to the transaction are indicated here. Note that for some transactions, the written form of the contract is not required. So, from the moment the buyer receives a sales receipt, the transaction is considered concluded.
2. Accounts. With the help of documents of this type, the buyer confirms the willingness to pay for the goods (services) of the seller. In addition, the invoices may contain additional terms of the transaction and fix the specific prices that the seller sets for his products and services. If for some reason the buyer is not satisfied with the product (service) presented to him, he has the right to demand a refund of his funds on the basis of the invoice.
3. Packing list. It displays a complete list of all goods or materials that are transferred. The invoice must be drawn up in several versions, depending on the number of participants in the transaction.
4. Transfer-acceptance act. It is compiled on the basis of the results of the provision of the service as confirmation that the result of the work meets the previously stated criteria and is fully approved by the host.
5. Settlement sheets. They display all issues related to the calculation of wages with hired personnel. Moreover, all information related to bonuses, additional payments and other mechanisms for financial incentives for employees should be displayed here.
6. Acceptance and transfer certificates No. OS-1. This type of documentation is used to record any activities related to the input or output of fixed assets.
7. Cash documents, which include credit and debit cash orders, and in addition, the cash book. They contain information on various financial transactions carried out as part of the implementation.

Classification

The types of primary documents in accounting are quite diverse and primarily depend on the specific purpose of using the document in the foreseeable future. However, the most popular classification feature is the division of primary documentation into internal and external.

An internal document is the property of the company and is issued by it to resolve certain issues. It is compiled by the company's specialists and extends its action exclusively within the jurisdiction of this company. Thus, this category consists of those documents that are necessary for the effective conduct of business activities within one company. At the same time, if the document is received by the company from outside or is compiled by the company's specialists and subsequently transferred to other legal entities (tax authorities, clients, etc.), then it will be recognized as external.

In turn, internal documents also have their own classification features, which make it possible to group them into three categories:

1. Administrative (organizational). They indicate the information that must be communicated to the knowledge of the employees of the company, structural divisions and branches and their managers. With their help, the company gives certain orders, which will have to be carefully followed. This group includes a variety of orders, orders and much more.
2. Executive (acquittal), which initially display facts confirming the performance of certain business operations and their completion.
3. Accounting documents. This category is generalizing and is needed to systematize the information contained in other papers and their further collection into a single document.

Under certain circumstances, documentation may also be combined. This group includes those papers that can simultaneously contain the key features of organizational and supporting documentation. The most striking examples here are various cash warrants, claims, advance reporting, and more.

Accounting registers and their classification

When making any transaction, primary documentation is prepared. As soon as it is fully completed, all the information indicated in it must be duplicated in the appropriate accounting register. And it is a kind of carrier that accumulates the basic information on the transaction. Based on the essence of the register, several classification features can be distinguished. For example, in appearance, registers appear to users in the form of books, simple sheets and registration cards.

Based on the mechanisms of maintaining the register, 3 more groups can be distinguished:

1. Chronological, in which all events that have occurred are indicated with strict adherence to time frames. That is, first you need to specify those operations that occurred earlier, and so on. Such registers are the most complex, since they contain a huge amount of information, and quite often you can not take into account any action.
2. systematic, in which initially all transactions are entered in the form of economic indicators. Thus, registers of this type reflect the economic effect of completed business transactions and analyze the indicators of expenses and income. The most striking example of a systematic register is the cash book.
3. Combined, which have the fundamental features of both systematic and chronological registers.

Contents of primary documentation

Many users have a question about what relates to primary accounting documents, and what requirements are imposed on them. Several provisions are enshrined at the legislative level, which establish that certain information must be present in the documents of the primary couple. In particular, in accordance with paragraph 2 of article 9 of Federal Law-402, the primary documentation must contain the following information:

• Title of the document;
• Date of preparation;
• information about the person who compiled the specified document (full name of the enterprise);
• the essence of economic activity related to this document;
• financial calculations regarding the transaction;
• signatures of officials responsible for the transaction and their initials.

Sample primary accounting document

Documentation rules

The legislator establishes certain rules for the preparation of primary accounting documents. So, one of the key requirements is accuracy and the absence of any grammatical and punctuation errors and typos. If the tax service finds certain shortcomings, the violator will have to redo the document again, and if the violation is repeated, you can face penalties. In general, on this issue, close attention should be paid to the following recommendations:

1. It is allowed to use ballpoint and ink pens, special computing equipment and computers.
2. Drawing up can be started when it is supposed to carry out some business transactions that need to be displayed. At the same time, in exceptional situations, it is quite possible to issue a document after the completion of the transaction.
3. All calculated data must be displayed both in numerical form and in writing. Thus, there should be a copy-book next to each number.
4. It is extremely important to fill in all the details indicated on the form. If for some reason there is no information, you can not leave an empty line. It should have a dash in it.

If you do not follow these recommendations, you may encounter significant difficulties. So, if the tax service, during the audit, recognizes the document as incorrect, there will be doubts about the correctness of the calculations and the determination of the tax base.

If for some reason it is necessary to make certain adjustments, in no case should you use correctors and shading, as they are unacceptable. Corrections can be made in the following ways:

1. Contour fix. If incorrect information is indicated, it must be crossed out with a thin line, and the correct data must be indicated next to it. At the same time, a footnote must be placed in place of each such correction. "Corrected Believe" indicating the date of correction and the signature of the official who made the correction. However, we note that in the case of documents reflecting the receipt and expenditure of funds, this method will not be appropriate.
2. Additional entry. This method is used in situations where the total values ​​of transactions are executed with significantly reduced indicators. In order not to draw up a document in a new way, you can make additional postings for the missing amounts in the current period or the next one.
3. Reversal. An incorrect entry is corrected using negative values. All incorrectly specified information is repeated in red ink, and the correct entries are indicated next to it.

The primary can be drawn up both in written and in electronic form. Recently, many companies duplicate information and compile both paper and electronic versions. The former are subsequently used for internal interests, but electronic copies are submitted for verification to the Federal Tax Service upon request.

Several conclusions can be drawn. The state does not approve any mandatory forms for primary documentation, which gives economic entities the right to independently determine the form of the document, which will be further used in practice. Immediately after the document is issued, all data from it must be transferred to the accounting register.

The federal law 402-FZ "On Accounting" describes all accounting and primary documents. They are needed mainly for tax purposes - as documents that confirm the expenses you incurred and the correctness of determining the tax base.

Primary documents must be kept for 4 years. During this time, the tax authorities may at any time request them to check you or your counterparties. "Primary" is also used in litigation in disputes with counterparties.

Primary accounting documents are compiled at the time of business transactions and testify to their completion. The list of documents accompanying a particular transaction, depending on the type of transaction, may be different. The preparation of all necessary primary documents, as a rule, is carried out by the supplier. Particular attention should be paid to those documents that arise during transactions where you are a buyer, because these are your expenses, and therefore you are more interested in complying with the letter of the law than your supplier.

Separation of primary documents by business stages

All transactions can be divided into 3 stages:

Stage 1. You agree on the terms of the transaction

The result will be:

• agreement;
• an invoice for payment.

Stage 2. The transaction is paid

Confirm payment:

statement from the current account, if the payment was by bank transfer, or by acquiring, or through payment systems where money is transferred from your current account;

• cashier's checks, receipts for incoming cash orders, forms of strict accountability - if payment was made in cash. In most cases, this method of payment is used by your employees when they take money for a report. Settlements between organizations are rarely in the form of cash.

Stage 3. Receipt of goods or services

Be sure to confirm that the goods have actually been received and the service has been provided. Without this, the tax authorities will not allow you to reduce the tax on the money spent. Confirm receipt:

• consignment note - for goods;
• sales receipt - usually issued in conjunction with a cash receipt, or if the goods are sold by individual entrepreneurs;
• act of work performed / services rendered.

Mandatory primary documents

Despite the variability of transactions, there is a list of mandatory documents that are drawn up for any type of transaction:

• agreement;
• check;
• strict reporting forms, cash register, sales receipt;
• invoice;
• act of work performed (services rendered).

Treaty

During the transaction, a contract is concluded with the client, which specifies all the details of the upcoming business transactions: the procedure for settlements, the shipment of goods, the timing of the work or the conditions for the provision of services.

The contract regulates the rights and obligations of the parties. Ideally, each transaction should be accompanied by a separate contract for the supply of goods or services. However, with long-term cooperation and the implementation of the same type of operations, one general agreement can be concluded. The contract is drawn up in two copies with seals and signatures of each of the parties.

Some transactions do not require a written contract. Let's say a contract of sale from the moment the buyer receives a cash or sales receipt is concluded.

An invoice for payment

An invoice is an agreement whereby a supplier fixes the price of their goods or services.

The buyer accepts the terms of the agreement by making the appropriate payment. The form of an invoice for payment is not strictly regulated, therefore, each company has the right to develop its own form of this document. In the invoice, you can prescribe the terms of the transaction: terms, notification of prepayment, payment and delivery procedures, and so on.

In accordance with Article 9-FZ "On Accounting", the signature of the director or chief accountant and the seal are optional for this document. But they should not be neglected in order to avoid questions from contractors and the state. The invoice does not allow you to make claims to the supplier - it only fixes the price of a product or service. At the same time, the buyer retains the right to demand a refund in case of unjustified enrichment of the supplier.

Payment documents: cashier's checks, strict reporting forms (BSO)

This group of primary documents allows you to confirm the fact of payment for purchased goods or services.

Payment documents include sales and cash receipts, BSO, payment requests and orders. The buyer can receive an order at the bank by making a cashless payment. A cash or commodity buyer receives a check from the supplier when paying in cash.

Bill of lading or sales receipt

Sales receipts, as we said above, are issued when selling goods to individuals or individuals themselves.

Invoices are mainly used by legal entities to register the release / sale of goods or inventory items and their further posting by the client.

The invoice must be issued in two copies. The first one remains with the supplier as a document confirming the fact of the transfer of goods, and the second copy is transferred to the buyer.

The data on the invoice must match the numbers on the invoice.

The authorized person responsible for the release of the goods must put his signature and the seal of the organization on the invoice. The party receiving the goods is also obliged to put a signature and certify it with a seal on the consignment note. The use of a facsimile signature is allowed, but this must be fixed in the contract.

Act of services rendered (work performed)

is a bilateral primary document that confirms the fact of the transaction, the cost and timing of the services or works.

The act is issued by the contractor to his client based on the results of the provision of services or work performed. This primary document confirms the compliance of the services rendered (work performed) with the terms of the concluded contract.

Invoice

An invoice is a document that is needed solely to control the movement of VAT. Invoices are usually issued in conjunction with consignment notes or acts. There are invoices for the advance paid.

This primary document is strictly regulated. He contains:

• information about the amount of money;
• texture part.

An invoice is the basis for accepting the VAT amounts presented for deduction. It must be issued by all VAT payers.

Recently, UPD has become popular - a universal transfer document. This document replaces the invoice + invoice or act + invoice pair.

Do business in a convenient online service for calculating salaries and sending reports to the Federal Tax Service, the Pension Fund of the Russian Federation and the Social Insurance Fund. The service automatically generates primary documents and UPD.