List of forms of primary accounting documents. The use of unified forms of primary documents. What form should the "primary"

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Primary accounting report documents are the most important link in document flow of any company. Without them, it will not be possible not only to correctly calculate all the arrivals and costs, but also correctly calculate (and even more so - to confirm the tax) deductions in tax inspection. What happens "primary" and what requirements for it are presented? Let's deal with.

It is necessary to figure out what is generally understood by this definition. So, primary documents accounting - This is a confirmation of conducted business transactions in an enterprise that brought any economical effect. This is a confirmation document - for example, some invoice.

These documents are important not only for accounting in the field of accounting. They are necessary for compliance tax legislation and confirm all the operations performed. With the help of primary documents, you can determine the volume of the Company's obligations before the state. Tax will require these references to check the correctness of the calculations.

Primary documents should be taken directly at the time of the operation, or immediately after its end. But the latter is only if there is no possibility to deal with paperwork in the process.

And it is worth remembering that such pullbacks are not very recommended and allowed only in exceptional situations.

What is "primary"

Such a type of documents are called those that confirm the actions of an economic nature. For example, buying a new lathe. Without primary documentation capable of confirming this or that action, it is impossible to carry out the flow / income or the arrival of something in the accounting book.

Primary documents can be electronic, and paper - no difference. The only feature of such electronic document management: an electronic signature is required to confirm. However, some businesses can limit the use of digital capabilities. Under the condition of the contract or in some cases regulated by law, You can demand the provision of only paper "primary".

In the primary document of accounting, there must be all the necessary information for accounting for economic activities. Otherwise, problems associated with the tax may arise. If it fails to confirm any expense or income - the amount of deductions may increase.

Such a document is the proof of the fact that the organization of the organization was committed any action that affected the economic condition.

List of accounting documents

Interestingly, the legislation does not regulate specific documents, so you can choose from a variety of acceptable options. This will allow you to adjust the convenience of reporting. But what is the "primary" at all?

1. Treaty. Contains specific conditions for a business transaction. It lists all financial nuances and the responsibility of all the parties involved.
2. Packing list. Enumeration of all services rendered or transmitted goods. Each participant has been saved - you will need to make copies.
3. Act of reception. It confirms that the service was fully fulfilled, and its quality satisfies the specified. This act confirms the reception of the work performed and, accordingly, the full approval of the customer.
4. Act of acceptance and transmission No. OS-1. In contrast to the previous document, it is used in fixing measures with the introduction of fixed assets.
5. Score. Confirmation of readiness to pay for goods or service. In the account may be listed additional conditions And price list for services provided. Also, this document allows you to return the money.
6. Payslip. Used in solving the economic tasks associated with personnel. That is, these Vedomosti takes into account all situations on wages. IN estimated statement It is necessary to include not only, actually, salary. But all the awards, overtime, stimulating and other monetary "inflows" in the employee.
7. Cash documents. We are needed to take into account financial transactions for the sale of goods or services. This category includes not only the cash book, but also the compendization orders.

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Naturally, all these documents are drawn up differently depending on established rules and orders. The basic rules are defined, and they must be adhere to when creating a primary.

Classification of documents "Pervichki"

There are several ways to divide accounting documentation By category. This will noticeably simplifies the definition and directly document flow. The grouping occurs according to certain principles and features.

So, primary documents are divided:

1. By destination. Allocated management - power of attorney and payment orders; Executive / justification - payment statements and acts of work performed; Accounting documents - Vedomosti, calculations and references; Combined - cash orders, expense reports and requirements; And the shades of strict reporting are subscriptions, receipt books, and so on.
2. In terms of data content. Primary documents are included - cash orders and checks; and summary primary documents - cash reports for a certain period and statement.
3. According to the method of reflection of economic operations. One-time - cash reports are allocated; and accumulative - statements and limit fence cards.
4. At the place of compilation. Divided into internal (all issued by the organization) and external (derived from suppliers, outsourcing and so on).

This exhaustive classification reflects almost all primary documents with which accounting may face when reporting.

Understanding registers

Each primary document received in the accounting department should be registered. Therefore, there are special accounting registers. These are special countable tables made according to a certain form. They are needed to collect information about business operations on accounts and not get confused in a pile of certificates, invoices and so on.

Account registers are different. As a rule, they are divided into the following categories:

1. By destination. This includes chronological (documents are recorded as they appear), systematic (the primary is recorded taking into account its grouping signs). The combination of these two types is called synchronistic registers - ideally accounting should be made.
2. To summarize data. Integrated (from private to general) and differentiated (from common to particular) registers fall into this category.
3. In appearance. Everything is very simple - divided by physical form of the register. It can be in the form of a card, books, electronic media and so on.

The proper maintenance of accounting registers will noticeably simplify the task and will fight against many problems.

Primary documentation requirements

Since the primary is an important part of accounting document management, it is necessary to closely refer to its maintenance and filling. There are certain requirements, norms and standards that will have to adhere to.

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What should be in the primary

Primary accounting documents should be created according to certain standards, so that the tax without any problems adopt them, and in the future, no matter has any problems. Therefore, in the primary, you must specify the following information:

1. Name of a specific document.
2. Date of preparation.
3. The name of the subject, which (or on behalf of which) is carried out by this or that action.
4. What is the essence economic operation.
5. Measures of the economic operation. There are money or natural. If natural - you need to specify than it is measured.
6. Persons responsible for the correct operation and preparation of documents on it. Be sure to indicate posts.
7. Signatures of figures, their names and other information that will help identify them.

The presence of all this data is necessary not only for confirmation that the operation is really conducted. The information specified in the document will allow, if necessary, to verify all the indicators, contact the existing persons and clarify some points.

Primary documentation

It is important to remember that when creating such documents is not enough to simply take into account the data that it should bear. The norms establish certain rules for the maintenance and creation of such papers. If they are broken, or tax inspectors There will be doubts - you will have to just redo the document, but also pay a large fine. Especially if the violation is not the first.

1. Write strictly without errors (including punctuation) and blots. Do not allow typos in electronic documents.
2. You can use any handles. But it is desirable to choose such that will not smear when writing - it encourages dirt on paper, which is unacceptable.
3. You need to draw up documents in the case of assumptions that some economic operation will be produced. In the extreme case (which is not very recommended), you can make up and place a primary immediately after the operation.
4. Absolutely all the calculated data presented in digital form must duplicate in words.
5. If there is no data to fill the details in the primary blank, you need to put a battle there. Empty lines leave categorically prohibited.

It is important to remember that the responsible accountant will refer to the filling of primary documents, the less in the future the organization will have problems.

What if the error is already allowed?

In a situation where you need to correct one or another primary document, you need to know what can be done and cannot be done. So, when correcting errors, you can:

1. Strip incorrect data and specify the right next. Be sure to put a person's signature who corrected the information, as well as the indication of the "corrected to believe" and the specific date when editing was submitted.
2. Make additional entries. It is used if the total values \u200b\u200bof the transactions were decorated, but as a result were somewhat higher. In this case, it is necessary to write down the remains in a new document and take them into account in the current either next reporting period.
3. Conduct reversal. That is, correct the record with the use of negative values: to register the wrong red paste data, then indicate the correct.

Accounting financial activities It begins with the adoption of correctly executed primary documents. This is due to the current legislation and it is necessary to the most economic entity, its partners and auditory authorities. The facts of economic life confirmed by primary documents are easy to prove. In conflict situations, such a help, as competently designed accounting documentation, will help to solve the case in favor of the company.

What is primary documentation in accounting

Economic entities are reported to the state on the results of financial activities through accounting registers, which reflect all the features of the organization's work.

Accounting begins with the adoption and processing of primary documents.

Primary documents (checks, consolidated invoices, acts, invoices, etc.) are irrefutable evidence of the onset of financial life events that influence the total of financial activities. They establish and confirm the responsibility for the completed economic operations.

Rules for registration "Pervichki"

Primary documents contain mandatory information (details):

1. title of the document;
2. document drawing date;
3. name economic Subjectmaking a document;
4. the content of the fact of economic life;
5. the magnitude of the natural and (or) monetary measurement of the fact of economic life with the indication of the units of measurement;
6. the name of the position of the person (persons) committed (committed) the transaction, operation and responsible (responsible) for its design or the name of the position of the person (persons) responsible (responsible) for the design of the accomplished event;
7. signatures of the persons provided for in paragraph 6 of this part, indicating their surnames and initials.

The authenticity of these documents is provided by those who signed them.

What are the requirements for the completion and registration of accounting documents

The primary accounting document is drawn up on paper and (or) in the form of an electronic document signed electronic signature.

paragraph 5 of Article 9

Fill primary documents manually - fountain pen and with the help of technical means allowing you to save the records during long-term storage in the archive. It is impossible to fill the "primary" by a simple pencil. All empty positions are cleaned.

The head of the approval of the Chief Accountant appoints persons who sign the reality and the legality of these primary documents.

When admitting to the accounting department, check the presence of compulsory information, the error-freeing of the calculations and make a mark to prevent their re-adoption.

List of payment documents

Each fact of economic life is subject to the registration of the primary accounting document. It is not allowed to account for accounting documents, which are not made by the facts of economic life, including those underlying imaginary and pretend transactions.

Federal Law of 06.12.2011 No. 402-FZ (ed. From 05.23.2016) "On accounting»

item Article 9.

Each financial event confirm with the relevant species of primary documents.

For example, the adoption and alienation of goods are issued. Flow and departure money Through the Bank documented payment orders. The movement of money through the cashier is confirmed by cash orders. Departure drivers per line are accompanied by travel sheets.

Forms of payment orders and cash orders approved legislatively. They must fully comply with the approved samples. The positions of these documents are strictly according to the instructions that establish the rule for filling. It is not allowed to draw up payment orders and cash orders in arbitrary form and the design of payment operations through a bank or cashier by other documents.

What form should the "primary"

Samples of legitimate shapes payment documents Led in photos below.

Payment orders are filled with the participation of the bank.

Came cash Order Only accounting workers sign. The person who made money is issued to the receipt, cut off from a particular order. She confirms the fact of making money on this order.

Expendable cash order, except the chief accountant and cashier, signs the head and recipient of the money. If the IP does not have an accountant, he signs documents independently. So confirm the target amount of the amount issued.

How to fill in commodity documents

When documenting the implementation of the implementation, a commodity invoice is usually used. It contains information about names, addresses, bank details sides, assigned room, date of transactions, names of goods, their price, quantity, cost, units of measurement, amount of accrued tax attached documents. Subscribe her persons authorized by the leaders of each part of the transaction. Signatures necessarily decipherate, indicate positions, surnames and initials. On the invoices after filling, the seals are put in both sides.

The form of the invoice is presented below.

In the case of the transfer of goods through the carrier, the commercially transport invoice is usually issued - a document confirming the three-sided transaction between the seller, the buyer and carrier. The seller transmits the goods to the carrier. The carrier accepts the goods from the seller, transports and transmits to the buyer. Buyer accepts the goods from the carrier. In this way, the fact of the transition of the ownership of the buyer to the seller is confirmed.

Taxation of operations on the general system

Persons who are payers of value added tax, for each implementation draw up an invoice that is not a primary document of accounting. He does not confirm the fact of implementation, since only one side of the transaction is signed. Accrued by the seller in the score-invoice tax does not affect financial results Seller, because the seller does not pay this VAT. The buyer does not accept an invoice to accounting, because he signed by a person who does not respond to him for the accuracy of the data is a representative of the seller.

Do not recognize the primary document on the payment of products issued by the Seller. He does not prove the occurrence of an event affecting the financial result, does not confirm the deal - the signature of one side does not confirm the payment.

Does the Treaty of Primary Documents

Many events of economic life are accompanied by treaties, which, as a rule, record the intentions of the participants and do not confirm each financial operation. For example, supply contracts establish the obligations of one party, to established period Put a certain amount of products, and the other is to accept and pay. Since the contracts are determined by the events that did not matter, they are not taken to accounting.

What an accountant should know about the forms of "primary"

Forms of primary accounting documents defines the head of the economic entity on officerwhich is entrusted with accounting. Forms of primary accounting documents for public sector organizations are established in accordance with budget legislation. Russian Federation.

Federal Law of 06.12.2011 No. 402-FZ (ed. From 05.23.2016) "On Accounting"

clause 4 of Article 9

The list of public sector organizations includes:

• state (municipal) institutions;
• state bodies;
• local governments;
• structures of management of state extrabudgetary funds;
• management bodies of territorial state extrabudgetary funds.

For these persons, the form of primary accounting was approved by order of the Ministry of Finance of Russia of 03/30/2015 No. 52n (Ed. Dated November 16, 2016).

Among the forms named in this order there are no invasors and treaties. Acquisition and alienation is documented by overhead and acts.

An example of one of the overheads issued by all state organizations, shown below.

How to make corrections in accounting documents

In the primary accounting document, corrections are allowed, unless otherwise established by federal laws or regulatory legal acts of the bodies state regulation Accounting. Correction in the primary scientific document should contain a correction date, as well as signatures of persons who have drawn up a document in which correction has been made, indicating their surnames and initials or other details necessary to identify these individuals.

Federal Law of 06.12.2011 No. 402-FZ (ed. From 05.23.2016) "On Accounting"

clause 7 of Article 9

To correct the error, it is improper and inscribed correctly.

The error correction in the primary document should be agreed by the inscription "Fixed", confirmed by the signature of those who signed the document, as well as the correction date.

Regulations on documents and document management in accounting (approved by the USSR Ministry of Finance 29.07.1983 No. 105)

Each fix confirm:

• correction date;
• signatures of persons who have compiled a document in which correction has been produced;
• an indication of the names and initials of persons who have compiled a document or other details needed to identify these individuals.

The absence of any details from the list makes the correction illegal.

An example of correction in the invoice is presented in the photo.

So that the correction had indisputable legal force, it is drawn up as follows. On the free fields of the document make an inscription: "Fixed with" and write down what turned out to be incorrect. Continue: "on" and write down what is considered right. Then they write: "Believe", indicate the date, put signatures of responsible persons, their names and initials. With this clearance, corrections are excluded, not agreed with signatures.

Correction in cash and bank documents is not allowed.

The issue of registration of primary accounting documents is extremely important for business entities. After all, the documents decorated in accordance with the legislation, in particular, confirm the costs of the fees made by the taxpayer, and also prove the validity of the use of VAT deductions. Therefore, the use of documents whose forms do not meet the established requirements may entail unfavorable effects of consequences.

1. Drawing up primary accounting documents

In accordance with Part 1 of Art. 9 of the Law N 402-FZ The primary accounting document is drawn up every fact of economic life. Note that before January 1, 2013, according to paragraph 1 of Art. nine Federal Law From 11/21/1996 N 129-FZ "On Accounting" (hereinafter - the Law N 129-FZ) The specified document was compiled for each economic operation. However, the concepts of "economic operation" and "the fact of economic life" are not identical.

The fact of economic life is a deal, event, an operation that have or able to influence the financial position of the economic entity, the financial result of its activities and (or) cash flow (paragraph 8 of Article 3 of the Law N 402-FZ). In Law, N 129-FZ did not define the concept of "economic operations", but from paragraph 2 of Art. 1 of this law followed that all operations carried out by organizations in the process of activity were recognized as such.

Thus, the concept of "factual life" the concept of "economic operation" is wider than the concept of "economic operation", which was used in the law N 129-FZ, contained in the law N 402-FZ. And here there is a major question that worries professionals: what facts of economic life may be issued by primary accounting documents, which are compiled by forms, independently developed by the organization, and when the application unified form It remains mandatory? After all, the rulings of the State Statistics Committee of the Russian Federation, which was approved by the unified form of primary accounting documentationhave not been canceled.

2. Own forms of primary accounting documents

According to Part 4 of Art. 9 of the Law of the N 402-FZ form of primary accounting documents applied by the Organization (with the exception of public sector organizations) must be approved by the head of the Organization. At the same time, in the indicated law, there is no requirement for the mandatory use of unified forms. Recall, before January 1, 2013, it was possible to apply independently developed forms of primary documents only if the necessary form was absent in the albums of the unified forms of the primary accounting documentation (paragraph 2 of Article 9 of the Law No. 129-FZ). However, we note that even in the preparation of primary documents, it was possible to defend the legality of the recognition of expenses in court in court (see the encyclopedia of controversial issues on income tax).

By developing their own forms of primary accounting documents, you can take the basis of unified forms by adding or deleting part of the details. In addition, it is advisable to use GOST R 6.30-2003 "Organizational and administrative documentation. Requirements for paperwork".

When developing, it should be borne in mind that the primary accounting document must contain the details listed in Part 2 of Art. 9 of the Law N 402-FZ:

The name and date of documenting a document;

The name of the economic entity that has compiled a document;

The magnitude of the natural and (or) monetary measurement of the fact of economic life with the indication of the units of measurement;

Signatures, surnames (with initials), as well as positions of persons who committed a deal, operation and responsible for the correctness of its design, or those responsible for the correctness of the execution of the accomplishment of events.

It must be borne in mind that the list of details on separate primary account documents can be expanded by other regulatory acts. For example, the requirements for travel sheet details are contained in the order of the Ministry of Transport of Russia of September 18, 2008 No. 152, adopted in performance of Part 1 of Art. 6 of the Federal Law of 08.11.2007 N 259-FZ "Charter of automobile transport and urban ground electric transport."

As already mentioned, the head of the organization needs to approve the applied forms of primary accounting documents (part 4 of article 9 of the Law N 402-FZ).

It should also be paid to the fact that the primary account document can be drawn up in in electronic format (Part 5 of Art. 9 of the Law N 402-FZ). And as you know, it is necessary to exchange electronic documents that the electronic document management participants are compatible document formats. Accordingly, when developing their own forms of documents and their formats, it will be difficult to implement electronic document management. Note that on the basis of unified forms, the order of the Federal Tax Service of Russia from 21.03.2012 N MMB-7-6 / [Email Protected] Recommended formats of widespread documents are approved: the commodity invoice (TORG-12) and the act of acceptance and delivery of work (services). In electronic form, these documents can be transferred to tax authority (To confirm costs in order to calculate the income tax and for other purposes at the request of the inspection) and counterparties.

3. Unified forms of primary accounting documents

From January 1, 2013, the requirement to apply unified forms in the preparation of primary accounting documents in the law N 402-FZ is absent, but their use is familiar to many business entities. In addition, the independent development of forms of documents other than unified, requires time, special knowledge and additional costs for setting up software for new blanks, and the use of such forms can cause difficulties in working both within the organization and with counterparties.

The ban on the use of unified forms in the law N 402-FZ is not contained, so they can still be applied by approving such a decision in accounting policies or by a separate order of the head.

In addition, to refuse to apply all the unified forms is quite risky.

In the information N of PZ-10/2012, the Ministry of Finance of Russia noted that the forms of primary accounting documents are required to be obligatory. authorized bodies In accordance with other federal laws and on their foundation (for example, cash documents).

Indeed, the Regulations on the order of reference cash operations With banknotes and coins of the Bank of Russia in the Russian Federation (approved. Bank of Russia 12.10.2011 N 373-P) provides for the use of the following unified forms:

Purchase and consumable cash orders (forms N KO-1 and KO-2);

- (form N Ko-4);

Accounting book taken and issued cashier cash (form N KO-5);

Estimated payment and payment statements (forms N T-49 and T-53).

These forms are approved by the decisions of the State Statistics Committee of the Russian Federation of 18.08.1998 N 88, from 05.01.2004 N 1.

Note that this is not all unified forms, which in 2013 are required to be applied, despite the freedom to develop their own forms.

In addition, the non-statement of unified forms of documents when taking into account labor and payment can entail unwanted for organizations of the consequences. The following section of this special issue is devoted to the application of these forms.

There are other mandatory forms of primary documents. However, the requirement contained in part 4 of Art. 9 of the Law N 402-FZ, the general: the form must approve the head of the economic entity. Therefore, in order to avoid disagreements with regulatory authorities, the use of unified forms is better to approve the executive order or foreseen in accounting policies.

4. Features of the use of unified primary formsaccounting documents on labor accounting and its payment

Separate attention deserves the issue of applying unified forms for designing events that occur in the sphere labor relationship (Acceptance of work, employee, providing him with holidays, etc.).

According to Rostrud, after the entry into force of the law N 402-ФЗ, that is, from January 1, 2013, non-state organizations have the right to use the forms of primary accounting documents developed by them on their own (letter dated 14.02.2013 N of PG / 1487-6-1) .

As an example, Rostrud mentions the personal card of the employee (form N T-2) and notes that the primary accounting document must contain all the obligatory details established by Part 2 of Art. 9 of the Law N 402-FZ. The shape of the employee's personal card (form N T-2), as well as other unified forms of primary accounting documents on labor accounting and its payment, approved by the decision of the State Statistics Committee of the Russian Federation dated January 05/2004 No. 1 (hereinafter referred to as a resolution No. 1).

At the same time, it is necessary to take into account that the requirements for the use of this unified form for military accounting are established by paragraph 27 of military registration provisions (appliance. Decree of the Government of the Russian Federation of November 27, 2006 N 719 in accordance with paragraph 6 of Art. 8 of the Federal of the Law of 28.03.1998 N 53-FZ "On Military Duty and Military Service").

Considering the issue of registration of primary documents in the direction of an employee to a service business trip, Ministry of Internal Affairs of Russia in a letter dated 14.02.2013 No. 14-2-291 noted that the relevant documents (in particular, a travel certificate) should be prepared in forms approved by Decree No. 1.

The Ministry of Finance of Russia in information N PZ-10/2012 indicated that from January 1, 2013, it remains compulsory to apply the form of primary accounting documents established by authorized bodies in accordance with other federal laws and on the basis of such laws.

In addition, it should be noted that the requirements for the primary accounting documents contained in Art. 9 of the Law N 402-FZ, it is possible only to partially apply to the documents used to design events in the field of labor relations. So, in part 5 tbsp. 9 of the Law N 402-FZ provides for the possibility of drawing up a primary accounting document in electronic form. In the same time Labor Code The Russian Federation and other regulatory legal acts containing labor law norms are not allowed. For example, in para. 3 of paragraph 26 of the provisions on the features of the directions of employees in official business trips approved by the Decree of the Government of the Russian Federation of October 13, 2008 N 749, it is directly established that the report of the employee about the work carried out on a business trip is submitted to the employer in writing. Unified forms of service task, the report on its implementation and travel certificate are also contained in the Resolution No. 1.

Taking into account the above, it can be concluded that the design of documents using independently developed forms for accounting for labor and payment may cause claims from the auditory authorities because new form may not be taken into account (not fully taken into account) requirements of labor legislation imposed on a specific document.

For example, it must contain graphs in which it is necessary to make information about the work performed, translation to another constant work and dismissal (clause 12 of the rules of maintenance and storage of labor books, the manufacture of blanks labor book and ensure employers approved by the Decree of the Government of the Russian Federation of 16.04.2003 No. 225). At the same time, these information is not included in the list shown in part 2 of Art. 9 of the Law N 402-FZ.

Thus, as for the preparation of documents on labor accounting and its payment, currently, it is more expedient to use unified forms approved by decree N 1. and, as already noted, the use of these unified forms in accordance with Part 4 of Art. 9 of the law N 402-FZ must approve either by a separate order of the head of the organization or an application for accounting policies.

In the Federal Law 402-FZ "On Accounting" describes all accounting and primary documents. They are needed mainly for tax - as documents that confirm the costs incurred and correctly determining the tax base.

Primary documents need to be stored for 4 years. During this time, tax can at any time request them to check you or your counterparties. The "primary" is also used in judicial processes in disputes with counterparties.

Primary accounting documents are drawn up at the time of the exercise of economic operations and indicate their commitment. The list of documents accompanying one or another transaction, depending on the type of transaction may be different. Preparation of all necessary primary documents, as a rule, is engaged in the supplier. Special attention It is necessary to pay the documents that arise during the transactions where you are a buyer, because it is your expenses, and therefore you are more interested in complying with the letter of the law than your supplier.

Separation of primary documents for business stages

All transactions can be divided into 3 stages:

Stage 1. You negotiate the conditions of the transaction

The result will be:

• contract;
• an invoice for payment.

Stage 2. Payment is paid by the transaction

Confirm payment:

extract from the current account if the payment was non-cash, or by acquiring, or through payment systems, where money is listed from your current account;

• cash checks, receipts to profitable cash orders, shaped strict reporting - if payment was made in cash. In most cases, this method of payment use your employees when they take money under the report. Calculations between organizations are rarely in the form of cash.

Stage 3. Obtaining a product or service

Be sure to confirm that the goods are really obtained, and the service is provided. Without this tax will not allow to reduce the tax on the money spent. Reaffirm receipt:

• commodity invoice - for goods;
• a commercial check - usually issued a couple of cash receipt, or if the product sells IP;
• act of work performed / services rendered.

Mandatory primary documents

Despite the variability of transactions, there is a list of mandatory documents, which are made for any type of transaction:

• contract;
• score;
• forms of strict reporting, cash register, commercial check;
• invoice;
• act of work performed (services rendered).

Treaty

With the client, in the implementation of the transaction, a contract is concluded in which all parts of the upcoming economic operations are specified: the procedure for calculations, shipment of goods, the timing of the work or the terms of the provision of services.

The contract is regulated by the rights and obligations of the parties. Ideally, each transaction must 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 prints of seals and signatures each of the parties.

For some transactions, the written form of the contract is not required. Say, the contract of sale from the moment the buyer is received by the buyer commodity check Is prisoner.

An invoice for payment

An account for payment is an agreement, according to which the supplier records the price of its goods or services.

The buyer accepts the terms of the agreement, producing respective payment. The payment form for payment is strictly not regulated, so each company has the right to develop its own form of this document. In the account you can register the terms of the transaction: time, notice of prepayment, payment procedure and delivery, etc.

In accordance with Article 9-ФЗ "On Accounting", the presence of a signature of the Director or the Chief Accountant and the Print is optional for this document. But they should not be neglected to avoid questions from the counterparties and the state. The account does not allow you to prevent the Supplier Requirements - it only fixes the price of goods or services. At the same time, the buyer remains the right to demand the return of funds in the case of unreasonable enrichment of the supplier.

Payment documents: Cash checks, strict reporting (BSO)

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

Payment documents include commodity and cash checks, BSOs, payment requirements and orders. The buyer's order can get in a bank, having paid payment by non-cash payment. Check cash register or commodity buyer receives from supplier when paying in cash.

Commodity invoice or commercial check

Commodity checks, as we have spoken above, are issued when selling goods to individuals or individuals themselves.

Overheads are used primarily by legal entities for making holidays / sale of goods or commodity values \u200b\u200band further recovery by their client.

The invoice follows two copies. The first remains from the supplier as a document confirming the fact of transfer of goods, and the second instance is transmitted to the buyer.

Data in the invoice must match the numbers in the invoice.

The authorized person responsible for the vacation of the goods must put his signature and printing the organization. The party accepting the goods is also obliged to put painting and assure it with the seal in the commodity invoice. The use of facsimile signature is allowed, but this should be fixed in the contract.

Act of services rendered (work performed)

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

The act is issued by the Contractor to his client following the provision of services or work performed. This primary document confirms the compliance of the services provided (work performed) terms of the contract.

Invoice

The invoice is a document that is needed exclusively in order to control VAT movement. Involving invoices are usually drawn up in a couple of commodity invoices or acts. Found invoices for paid advance.

This primary document is strictly regulated. It contains:

• information on cash amounts;
• the textured part.

The invoice is the basis for the adoption of VAT sums to deduct. It is obliged to write down all VAT payers.

IN lately Popular UPD - Universal Transmission Document. This document replaces a couple of overhead + invoice or act + invoice.

Consider a business in a convenient online service for calculating the salary and sending reports in the FTS, FIU and FSS. The service automatically generates primary documents and UPS.

In the enterprise, dozens of operations are performed every day. Accountants send money to counterparties, funds and founders, charge the salary, come computers and furniture, accrue penalties, counted damping, etc. For each such operation, it is necessary to issue a primary document (paragraph 1 of Art. 9 of the Federal Law No. 402-FZ "On Accounting", hereinafter Law No. 402-FZ).

The primary document is created at the time of the operation or at its end as confirmation of the fact of the operation (clause 3 of Article 9 of Law No. 402-ФЗ). Based on the primary accountants constitute wiring.

Overhead, an act for the provision of site creation services, accounting certificate - all these primary documents that accountants are used in everyday work. The types of primary are a lot, and its diversity depends on the peculiarities of the company's activities. For example, in transport company One of the main types of primary documentation will be a transport invoice, and in the library - the act of writing off the literature.

Primary documents should be kept in the company at least five years, and the term begin to count after the reporting year (paragraph 1 of Art. 29 of Law No. 402-FZ). That is, a document dated 03.07.2016, you need to store at least until 2021 inclusive. Separate storage deadlines are set by a list approved by order of the Ministry of Culture from 08/25/2010 No. 558. For preservation accounting documents The company often creates special archives.

The primary may be paper or electronic. In practice, more and more companies use electronic document management (Edo). In particular, companies are exchanged by treaties, accounts for payment, acts, overhead and invoice.

The EDO greatly simplifies the procedure for processing primary documents from the moment they are created until the moment of accounting, accelerates the work between counterparties. Big plus - electronic documents do not need to be printed if it does not contradict the legislation or terms of the contract (clause 6 of Article 9 of Law No. 402).

The electronic document is assigned by a qualified electronic signature. If the parties decide the appropriate solution, the primary can be signed by a simple or unqualified signature (letter of the Department of Tax and Customs Policy of the Ministry of Finance of Russia of September 12, 2016 No. 03-03-06 / 2/53176).

The absence of primary documents in the company may entail a serious penalty of 10,000 to 30,000 rubles (Article 120 of the Tax Code of the Russian Federation). The tax authorities will also write a penalty and for errors in the design. In addition, persons responsible for issuing documents can be fined under Article 15.11 of the Code of Code of the Russian Federation in the amount of from 2,000 to 3,000 rubles. There is another danger: if the tax authorities do not find when checking necessary document, They can remove from the taxable base part of the costs, therefore, the company will have to pay extraction tax.

Mandatory details of the primary document

Only primary document with all mandatory details (clause 4 of Article 9 of Law No. 402-FZ) has legal force (clause 4 of Article 9 of Law No. 402-FZ):

1. name (for example, "Act of services rendered", " Payment order», « Accounting information»);
2. date of preparation;
3. name of the compiler of the document (for example, JSC "SKB" CONTUR ", OOO" Soyuz ", IP Ivanova E.V.);
4. the content of a document or economic operation (for example, "Internet access services", "transferred materials to recycling", "Payment on the account for the stationery", "Accrued interest under the loan agreement");
5. natural I. monetary indicators (pieces, meters, rubles, etc.);
6. positions of responsible (for example, "Accountant", "Storekeeper", "Personnel Manager", "Head of Sales Department", etc.);
7. personal signatures of the parties.

Properly executed document will help if necessary legal proceedings, for example, when the buyer does not pay a debt or trying to recognize the transaction invalid. But the document with errors or fictitious signatures can play a keen joke - so it's never to sign for the supplier, if he suddenly forgot to put a signature. Carefully store the entire primary and always carefully check all the details in incoming documents.

Until now, in practice, you can face customer claims about the lack of printing. Recall that from 07.04.2015, for most of the organizations, printing is canceled and it is possible to use it if desired (Federal Law No. 82-FZ No. 82-FZ). Information about the presence of printing from the organization must be spelled out in the Charter. If the counterpartiness persistently requires printing, and you do not have it on legal grounds, you can notify the counterpart in writing about its absence and give an extract from accounting policies.

Forms of primary documents

In the paper, unified and own forms of primary documents can be applied (clause 4 of article 9 of the Federal Law No. 402-FZ "On Accounting"). At the same time, the homemade primary must have all the obligatory details. Many companies are forced to develop their own version of the write-off of materials, since the unified form of the document does not exist.

It is permissible to apply the combined form of the primary document when the basis is taken unified and complement the necessary graphs or lines. At the same time, all mandatory details should be preserved (the decision of the State Statistics Committee of the Russian Federation of 24.03.99 No. 20).

The choice of a company regarding the forms used by the primary needs to register in accounting policies.

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

Note! Since your counterparty can also apply an independently developed primary, in accounting policies it is necessary to indicate that these documents you also take into account.

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

Types of primary documents

The main forms of primary documents can be found in albums of unified forms approved by the Resolutions of the State Statistics Committee of the Russian Federation. We give the most common.

Trade Operations Accounting Documents

• TORG-12;
• Commodity label;
• Universal transmission document.

Documents for fixed assets

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

Cash primary

Cash operations are issued exclusively in accordance with the procedure for conducting cash transactions (indication of the Central Bank of the Russian Federation of 11.03.2014 No. 3210-y). It is impossible, for example, to arrange a "consuming" in free form or develop your own option.

Forms of primary cash documents approved by the Resolution of the State Statistics Committee of the Russian Federation of 08/18/1998 No. 88:

• KO-1 "Cartrol order";
• KO-2 "Expendable cash order";
• KO-3 "Journal of registration of profitable and expendable cash documents";
• KO-4 " Cash book»;
• KO-5 "Accounting book adopted and issued cashier cash."

Cash documents need to be checked very scrupulously, because such a primary is directly related to the movement of cash and always attracts the attention of verifier organs. For example, the tax authorities will definitely pay attention to PKOs, in which the amount exceeds 100,000 rubles. And all because cash with one counterparty cannot be calculated in an amount exceeding 100,000 rubles. The lack of signatures in the cash documents will also be the reason for the proceedings with the FTS.

Let's summarize. So, primary documents - an integral part of Accounting I. tax accounting. It is impossible to conduct operations without confirming documents. Often accountants form wiring in account on the basis of a copy or scan of the primary. It is very important to replace copies on the originals in time, otherwise the controls may consider the operation or a fictitious transaction. Only documents decorated in accordance with the law are a guarantor of security and accuracy in the company.