Unified forms of primary documentation are. Obligation of unified forms of primary accounting documentation

Registration of a variety of primary accounting documents - component the daily business practices of any enterprise. Primary accounting documents are used in personnel and financial activities... This article will focus on the preparation and storage of these documents.

From the article you will learn:

Mandatory forms of primary accounting documents

Primary documents contain accounting information, on the basis of which confirmation of the performance of management actions or business operations is carried out. In the economic and organizational activities firms such papers are used very widely.

In its most general form, the workflow of any organization can be classified into three large groups:

• Management documents. By means of business papers of this group, the reception and transmission of administrative management decisions is carried out. These also include papers that contain information used to compile various reports. In turn, management decisions are made on the basis of these reports;
• Personnel documents. These papers contain information about the personnel of the enterprise, data on personnel records, as well as the organization of work with personnel. This also includes information on personnel rotation, data on job changes, and employee dismissals. Information about rewards and punishments is also included in this group. Finally, vacation schedules, staffing and all primary documents for personnel records are another type of personnel documents.
• Accounting and financial documents. These papers contain information about the economic and production activities of the enterprise. This group includes planning, accounting, analytical and financial statements, various agreements, regulations and all primary documents accounting.

Typical forms of primary accounting documents

In 2017 different shapes primary documents exist in both personnel and accounting records. This also includes supporting and supporting documents containing initial information about different types organizational and economic activity organizations. Since, the primary documents that were drawn up in accordance with established rules, have legal significance, then these papers become confirmation of the fact of the production of an organizational action or the fact of performing some business operation and their filling is carried out immediately after this fact has occurred.

List of forms of primary accounting documents

Personnel and accounting records are kept on the basis of standard forms of primary documents. So the data business papers are divided respectively into primary documents of personnel and accounting.

For example, to primary securities personnel records include an employee's personal card, an order to grant leave or an order to transfer an employee, a staffing table, a vacation schedule, an order to dismiss, an order to send on a business trip, a travel certificate if it continues to be used by the organization in 2017, orders to reward and punish employees.

The types of accounting primary documents are much more diverse. For example, these include statements for recording working hours, settlements with employees regarding wages, certificates of cash and trading operations, cashier's checks received as a result of settlements with individuals in the course of transactions, settlement and payment documents, statements of fixed assets and intangible assets and much more.

It should be borne in mind that primary documents by their origin can be divided into external and internal... External, i.e. incoming from external sources represent various payment orders, payment requests, order requests and invoices. Internal, that is, created within the company, there are four types: administrative, accounting, executive and combined.

Read also:

In 2017, the main document on the basis of which the archives of organizations are created and the primary documents of all the types discussed above are stored is Federal Law No. 125 FZ of October 22, 2004. As follows from this legislative act, the storage periods for business documents are determined not only by federal, but by other regulations.

Application of forms of primary accounting documents

With the introduction of a new Federal law"On accounting" became not mandatory for the application of the forms of primary accounting documents, which are contained in the albums of unified forms of primary accounting documentation. In this regard, a natural question arose before employees of the personnel service, accounting and preschool educational institutions - is it necessary to develop their own forms or continue to use the old ones, which were approved by the State Statistics Committee?

Applying old forms

In order to develop their own versions of the forms of primary accounting documentation, employees of these departments need special knowledge and experience. When deciding to develop your own forms, you need to clearly assess the feasibility of this step.

The existing unified forms continue to be relevant and fulfill their accounting function. Moreover, if they are adequate to the business processes in the organization, then there is no sense in the transition to new forms.

It should also be borne in mind that employees of regulatory bodies are more lenient towards old forms and are prejudiced towards new ones. A labor dispute, if any, will be easier to win if you use the old forms primary documentation.

Another argument in favor of the old forms is that if you keep records of documents using software, then continuing to use the uniform forms will not require changes to existing systems.

For some companies, primarily joint ventures or branches of foreign firms in Russia, the transition to new forms can be very relevant. The fact is that they have to simultaneously keep records according to the laws of their country, and according to Russian legislation... Developing their own forms, which will take into account all the details required by the legislation of both countries, will help them avoid duplicate drafting of documents.

It should be borne in mind that even if you decide to keep office work using the old forms, you will have to make some adjustments to them. For example, remove the OKUD and OKPO codes, remove the link to the Resolution of the State Statistics Committee, allocate space for decoding the signature of the person signing the document (surnames and initials), etc.

Applying new forms

The first stage in the development of new forms should be the determination of the executor of this task. By law, the responsibility for developing such forms rests with the person in charge of accounting. The problem is that not only accounting papers, but also personnel papers belong to primary documents. An accountant may not know all the intricacies of HR administration. Therefore, a human resources employee should be involved in the development of new forms.

Our recommendation for creating unified forms for the enterprise is that the template part of the letterhead should be formulated very briefly, avoiding the possibility of double interpretation of the text. It is advisable to use templates, stencils, standard phrases and expressions: "Control over the execution of (name of the document) to assign to (position and surname)," In connection with .... "," Taking into account ... "," Based on ... ".

Do not rush to abandon those forms that are often used - timesheets, vacation schedules, staffing - you can create new forms based on them. If the old forms seem overloaded with data to you, you can simplify them and remove some lines, columns or redundant information.

Let's give an example. There is a standard form number T-3 " Staffing table". It contains columns 6, 7 and 8, designed to record the allowances that are set for the employee. If you do not need these columns, you can delete them.

Primary accounting documents are important both in matters of accounting and in determining the volume tax liabilities... It is important for the specialist of the company who is responsible for the preparation of 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 business events that have occurred at the enterprise (clause 1 of article 9 of the law "On accounting" dated 06.12.2011 No. 402-FZ).

The first thing that should be clearly understood by accountants of any organization: today there is no definite list of forms of primary accounting documents, obligatory for everyone. Any company for itself determines the forms of primary documents, depending on the purpose of their application.

However, for such documents, a list of mandatory requisites is legally established (clause 2 of 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 of 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. The waybill 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 sealed (if the company uses it in its practice).

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

See a sample of such an act.

1. Primary documents for the settlement of personnel on remuneration (for example, payroll).

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

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

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

For more details on this act, see the material "Unified form No. OS-1 - Certificate of acceptance and transfer of OS" .

• If the OS object is a building or structure, then its arrival or disposal is documented in 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 asset is drawn up in an act in the OS-4 form.

For details, see the material "Unified form No. OS-4 - Act on the write-off of an asset" .

• If it is required to document the fact of the inventory taken, a inventory list OS in the form INV-1.

For more details on 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 according to the INV-1a form.

About this see the material "Unified form No. INV-1a - form and sample" .

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

• Receipt cash order.

For more information on compiling it, see the article "How is the incoming cash order (PKO) filled in?" .

• Account cash warrant.

1. Payment order.

Read about the rules for formatting this document.

1. Advance report.

1. Statement of offset of mutual claims.

Read about the specifics of using this document.

1. Accounting information.

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

The above list does not exhaust the entire volume of primary documents used in accounting, and can be expanded depending on the specifics 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:

• Contract... This is a document that stipulates the rights, obligations and responsibilities of the parties involved in the transaction, the timing and procedure for settlement, special conditions and so on. His data is used in organizing accounting for the analytics of settlements with counterparties, but he himself does not form accounting operations.
• 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 on the terms of the transaction (terms, procedure for payment and delivery, etc.), that is, it supplements the contract.
• Invoice. This document is drawn up for tax purposes, since on its basis buyers accept for deduction the amount of VAT presented by suppliers (clause 1 of article 169 of the Tax Code of the Russian Federation). Thus, with an invoice, in the absence of other documents characterizing a certain transaction, it will be impossible to confirm the costs of this transaction (letters of the Ministry of Finance of the Russian Federation dated June 25, 2007 No. 03-03-06 / 1/392, FTS dated March 31, 2006 No. 02-3 -08/31, resolution of the Federal Antimonopoly Service of the East Siberian District of 19.04.2006 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), the 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 remains relevant.

What information should contain the forms of primary documents

Despite the fact that there are currently no primary documents mandatory 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 clause 2 of Art. 9 of Law No. 402-FZ. These are, in particular:

• document's name;
• the date when such a 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, indicators of the event that occurred (for example, in what volume, in what units and for what amount the commercial products were sold to customers);
• information about the responsible specialists who executed the accomplished 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 refer either to the group of internal or to the group of external ones. A document that is drawn up within the company and extends its effect to the issuing company is an internal primary document. If the document was received from the outside (or drawn up by a company and issued to the outside), then it will be an external primary document.

Internal documents of a firm are divided into the following categories:

• Regulatory primary documents - those that the company gives orders to any of its structural unit or employee. This category includes company orders, orders, etc.
• Executive primary documents. In them, the company reflects the fact that a certain economic event has happened.
• Documentation accounting registration... With their help, the company systematizes and summarizes the information contained in other regulatory and supporting documents.

After the business event has been formalized as a primary document, then it is required to reflect the event in the accounting registers. They, in fact, are carriers of ordered information, they accumulate and distribute signs and indicators of business transactions.

By outward appearance the following registers are distinguished:

• books;
• cards;
• loose 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(example is 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, a journal order);
• analytical registers (payroll);
• combined registers, in the context of which the company carries out both synthetic and analytical accounting.

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

Outcomes

Currently, there are no primary accounting documents mandatory for all forms and a list of primary accounting documents: any business 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 drawn up, it is necessary to transfer the information from it to the accounting register.

But almost any entrepreneurial activity accompanied by a considerable amount of various documentation. The question becomes reasonable, which primary documents are these?

Basic information

Primary accounting means the initial stage of generalization of individual economic operations, which characterize the main processes of the organization.

Accounting objects are:

• procurement of raw materials for the production process;
• purchase of material resources and their subsequent expenditure;
• spending on production activities;
• movement of manufactured products and work in progress;
• volume of finished products;
• shipment and sale of products;
• settlement transactions with suppliers, customers and buyers;
• reporting to banks, founders and financial institutions;
• other.

All these operations are accompanied by documenting... Information about business processes and accompanying nuances is displayed in the primary documentation.

Basic concepts

The definition of a primary document means a document that covers the initial information about the results of any activity.

The primary document is the written proof of the implementation of the business operation. This document is drawn up at the time of the operation or immediately after its completion.

That is, the primary ones are considered accounting documents confirming the fact of a business transaction. Any information that is present in the primary documents is required to be displayed in accounting.

To accumulate and systematize it, use accounting registers... They contain data on all business transactions carried out in the organization.

After a certain period has elapsed, the information from the accounting registers in a grouped form is transferred to the financial statements.

The main types of primary documents are:

• money orders;
• / etc.

These documents contain information about the conducted business transaction. In some cases, the forms of primary documents are ranked as strict reporting forms.

Based on the type of operations, the primary documentation is divided into accounting papers for fixed assets, wages, cash transactions, Money etc.

Deserves special attention. In fact, this document is hardly primary, since it does not outline a specific business transaction, being an appendix to the primary document.

The need for an invoice arises in the process of obtaining VAT. However, at the same time you will need to present an invoice or act.

In the same time Tax code mentions the invoice in direct connection with the primary documents.

What are their functions

The fundamental purpose of the primary document is acknowledged to be confirmation legal force carried out business transaction.

At the same time, responsibility for carrying out operations is established for some performers for the operations performed.

The primary document contains all necessary information about a specific business transaction, and the fact of the existence of a document confirms the execution of the action.

That is, data on all economic activities of the organization are stored in the primary documents. Primary documentation is stored to ensure the personal needs of the enterprise, as well as to be provided to the controlling structures.

It is on the basis of primary documents that accounting is carried out. Based on the data available in the documents, financial and tax statements are created.

Current regulatory framework

The basic rules for primary accounting documents are defined in the Federal Law No. 402 dated 6.12.11 "On accounting".

But although the use of some uniform forms is not considered mandatory, nothing prevents their use.

The decision on this matter is made by the head of the subject. economic activity... It is he who approves the forms for primary documents on the presentation of the person responsible for maintaining accounting.

On the form, the code is located in the upper right corner. If a business operation is drawn up using not a standard form, but using an independently developed form, then the "code" is not required.

In accordance with clause 19 of this provision, the presence of corrections, blots and erasures or the use of corrective funds in bank documents, cash receipts / debit orders, attached receipts and documents replacing them is not permissible.

If an error is detected, bank and cash documents cannot be accepted for execution. They need to be re-compiled taking into account the basic requirements.

It is important that incorrectly executed or damaged cash documents cannot be destroyed. They must be crossed out, and then attached to the cash report (register,) for the day they were issued.

Emerging nuances

In the process of drawing up and processing primary documents, many different nuances arise. Among the main ones are the following:

What is a two-sided document

In some cases, when preparing primary documentation, it is allowed to use a two-sided primary document. This is the form of a universal transfer document (UPD).

Video: primary documents

The UPD form is a functioning form of invoice, which is supplemented by the indispensable indicators of primary documentation.

The status "1" at the UPD allows this document to replace not only an invoice, but also an act or invoice.

In this case, the FRT is simultaneously applied in the calculations for and in the recognition of expenses in the process of taxation of profits. UPD with the status "2" replaces only the act or invoice.

In the FRT, the elements of the invoice and the primary document confirming the completion of the business operation are combined. The legislation does not prohibit the issuance of invoices or waybills on both sides of the same paper medium.

Do I need to put a stamp

Stamp does not belong to the number of mandatory requisites of primary documents. The mention of it is not contained in Article 9, Part 2 of the Federal Law No. 402.

Therefore, it is necessary to put a seal if the organization uses its own development of a document that provides for the presence of a seal.

But at the same time, it is imperative to certify with a seal those documents for which the presence of a seal is provided for by law. For example, these include invoices and.

Also, the need for a seal may be due to accounting policies organization or by agreement of the parties.

Who is responsible for their safety

Article 17 of the Federal Law "On Accounting" obliges the organization to keep primary documentation, accounting registers and financial statements for a specified period.

According to standards government organization for archiving, this period cannot be less than five years. During storage, it is necessary to ensure protection against unauthorized edits.

Any corrections must be reasoned and duly certified. The content of accounting registers and accounting statements is a trade secret.

For its disclosure, persons who have access to information are responsible in accordance with the norms of the legislation of the Russian Federation. Initially, primary accounting documents are stored in closed cabinets under the supervision of the chief accountant of the organization.

Properly processed documents are transferred to the archive for storage. The owner of the enterprise is directly responsible for their safety.

The presence of primary accounting documents is an integral part of the activities of any organization.

Without them, the normal existence of the enterprise is practically impossible. Therefore, it is so important to know and follow the procedure for drawing up and processing primary documents.

Each company should use standard forms to reflect the facts of business transactions. Let's consider what unified forms of primary accounting documents are approved by the government. ContentsImportant aspects What forms of primary accounting documents (list) are used? What is their shelf life? You ...

The issue of registration of primary accounting documents is extremely important for business entities. After all, documents drawn up in accordance with the legislation, in particular, confirm the expenses incurred by the taxpayer for the purpose of calculating income tax, and also prove the validity of the application of VAT deductions. Therefore, the use of documents, the forms of which do not meet the established requirements, may entail unfavorable consequences for business entities.

1. Drawing up primary accounting documents

In accordance with Part 1 of Art. 9 of Law N 402-FZ, each fact of economic life is drawn up as a primary accounting document. Note that before January 1, 2013, in accordance with paragraph 1 of Art. 9 of the Federal Law of 21.11.1996 N 129-FZ "On Accounting" (hereinafter - Law N 129-FZ) specified document compiled for each business transaction. However, the concepts " business transaction"and" fact of economic life "are not identical.

A fact of economic life is a transaction, event, operation that has or is likely to have an impact on the financial position economic entity, financial results its activities and (or) the movement of funds (clause 8 of article 3 of Law N 402-FZ). Law No. 129-FZ did not define the concept of "business transactions", but from clause 2 of Art. 1 of this Law followed that all operations carried out by organizations in the course of their activities were recognized as such.

Thus, the concept of "fact of economic life" contained in Law No. 402-FZ is broader than the concept of "business transaction", which was used in Law No. 129-FZ. And here the main question arises that worries specialists: what facts of economic life can be formalized by primary accounting documents, which are drawn up according to forms independently developed by the organization, and when the use of unified forms remains mandatory? After all, the resolutions of the State Statistics Committee of the Russian Federation, which approved the unified forms of primary accounting documentation, have not been canceled.

2. Own forms of primary accounting documents

According to Part 4 of Art. 9 of Law N 402-FZ, the forms of primary accounting documents used by the organization (with the exception of public sector organizations) must be approved by the head of the organization. At the same time, the specified Law does not require the mandatory application of unified forms. Recall that until January 1, 2013, it was possible to use independently developed forms of primary documents only if the required form was absent in the albums of unified forms of primary accounting documentation (clause 2 of article 9 of Law N 129-FZ). However, we note that even when compiling primary documents not according to unified forms, taxpayers managed to defend in court the legality of recognizing expenses (for more details, see the Encyclopedia of Disputable Situations on Income Tax).

When developing your own forms of primary accounting documents, you can take unified forms as a basis by adding or removing some 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 necessarily contain the details listed in Part 2 of Art. 9 of Law N 402-FZ:

Name and date of preparation of the document;

The name of the economic entity that compiled the document;

The value of the natural and (or) monetary measurement of the fact of economic life, indicating the units of measurement;

Signatures, surnames (with initials), as well as the positions of the persons who completed the transaction, operation and those responsible for the correctness of its execution, or persons responsible for the correctness of the event.

It must be borne in mind that the list of details for individual primary accounting documents can be expanded by others regulations... For example, the requirements for the details of the waybill are contained in the Order of the Ministry of Transport of Russia dated September 18, 2008 N 152, adopted in pursuance of Part 1 of Art. 6 of the Federal Law of 08.11.2007 N 259-FZ "Charter of road transport and urban ground electric transport".

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

You should also pay attention to the fact that the primary accounting document can be drawn up in in electronic format(part 5 of article 9 of Law No. 402-FZ). And as you know, for the exchange of electronic documents, it is necessary that the participants electronic document management document formats were compatible. Accordingly, when developing your own forms of documents and their formats, it will be difficult to implement electronic document management. Note that on the basis of unified forms have already been developed by the Order of the Federal Tax Service of Russia dated 03.21.2012 N ММВ-7-6 / [email protected] the recommended formats of widely used documents were approved: a waybill (TORG-12) and an acceptance certificate for work (services). In electronic form, these documents can be transferred to the tax authority (to confirm expenses for the purpose of calculating income tax and for other purposes at the request of the inspection) and counterparties.

3. Unified forms of primary accounting documents

Since January 1, 2013, there is no requirement for the use of unified forms in the preparation of primary accounting documents in Law N 402-FZ, but their use is customary for many business entities. In addition, the independent development of forms of documents other than standardized ones requires time, special knowledge and additional costs for setting up software for new forms, and the use of such forms can cause difficulties in working both within the organization and with counterparties.

There is no prohibition on the use of unified forms in Law N 402-FZ, therefore they can still be applied by approving such a decision in the accounting policy or by a separate order of the head.

In addition, it is risky to abandon the use of all uniform forms.

In Information N PZ-10/2012, the Ministry of Finance of Russia noted that the forms of primary accounting documents established by authorized bodies in accordance with other federal laws and on their basis (for example, forms of cash documents).

Indeed, the Regulation on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia in the territory Russian Federation(approved by the Bank of Russia 12.10.2011 N 373-P) the following unified forms are provided for:

Income and expense cash orders(forms N KO-1 and KO-2);

- (form N KO-4);

Book of accounting of funds received and issued by the cashier (form N KO-5);

Settlement and payment and payroll (forms N T-49 and T-53).

These forms are approved by the Resolutions of the State Statistics Committee of the Russian Federation of 08/18/1998 N 88, of 01/05/2004 N 1.

Note that these are not all unified forms, which are mandatory for use in 2013, despite the freedom to develop their own forms.

In addition, the non-use of unified forms of documents when accounting for labor and its payment may entail undesirable consequences for organizations. The next 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 Law N 402-FZ, general: the form must be approved by the head of the economic entity. Therefore, in order to avoid disagreements with the regulatory authorities, it is better to approve the use of unified forms by order of the head or provide for it in the accounting policy.

4. Features of the use of unified primary formsaccounting documents for labor accounting and remuneration

Special attention should be paid to the issue of using unified forms for registration of events that take place in the field labor relations(hiring an employee, granting him leave, etc.).

According to Rostrud, after the entry into force of Law N 402-FZ, that is, from January 1, 2013, non-governmental organizations have the right to use the forms of primary accounting documents developed by them independently (Letter dated 02.14.2013 N PG / 1487-6-1) ...

As an example, Rostrud mentions the employee's personal card (form N T-2) and notes that the primary accounting document must contain all the mandatory details established by Part 2 of Art. 9 of Law N 402-FZ. The employee's personal card form (form N T-2), as well as other unified forms of primary accounting documents for labor accounting and remuneration, was approved by the Resolution of the State Statistics Committee of the Russian Federation of 01/05/2004 N 1 (hereinafter - Resolution N 1).

At the same time, it is necessary to take into account that the requirements for the use of this unified form for maintaining military records are established by clause 27 of the Regulations on military registration (approved by Decree of the Government of the Russian Federation of November 27, 2006 N 719 in accordance with clause 6 of article 8 of the Federal Law of 28.03.1998 N 53-FZ "On conscription and military service").

Considering the issue of issuing primary documents when sending an employee on a business trip, the Ministry of Labor of Russia in its Letter dated 02.14.2013 N 14-2-291 noted that the relevant documents (in particular, a travel certificate) should be drawn up according to the forms approved by Resolution N 1.

The Ministry of Finance of Russia in Information No. PZ-10/2012 indicated that from January 1, 2013, the forms of primary accounting documents established by the authorized bodies in accordance with other federal laws and on the basis of such laws remain mandatory.

In addition, it should be noted that the requirements for primary accounting documents contained in Art. 9 of Law N 402-FZ, can only be partially applied to documents used to register events in the field of labor relations. So, in part 5 of Art. 9 of Law N 402-FZ provides for the possibility of drawing up a primary accounting document in electronic form. In the same time Labor Code RF and other regulatory legal acts containing labor law do not allow this possibility. For example, in par. 3 clause 26 of the Regulations on the specifics of sending employees on business trips, approved by Decree of the Government of the Russian Federation of 13.10.2008 N 749, it is expressly established that an employee's report on work performed on a business trip is submitted to the employer in writing. Unified forms of a service assignment, a report on its implementation and a travel certificate are also contained in Resolution No. 1.

Taking into account the foregoing, it can be concluded that the execution of documents using independently developed forms for recording labor and its payment may cause claims from the inspection authorities, since new form may not be taken into account (not fully taken into account) the requirements of labor legislation for a specific document.

For example, it must contain columns in which it is necessary to enter information about the work performed, transfer to another permanent job and dismissal (clause 12 of the Rules for maintaining and storing work books, making forms work book and providing employers with them, approved by the Decree of the Government of the Russian Federation of 04.16.2003 N 225). At the same time, this information is not included in the list given in Part 2 of Art. 9 of Law N 402-FZ.

Thus, with regard to the preparation of documents for the accounting of labor and its payment, at present it is more expedient for organizations to use the unified forms approved by Resolution No. 1. And, as already noted, the use of these unified forms in accordance with Part 4 of Art. 9 of Law N 402-FZ must be approved either by a separate order of the head of the organization, or by an appendix to the accounting policy.

"Accounting", 2010, N 6

Tax authorities pay attention to non-use of documentation or shortcomings in their execution, which is often the subject of litigation... Are these forms mandatory?

Unification of forms of primary accounting documentation. The tax authorities have the right to demand from the taxpayer documents that serve as the basis for calculating and paying taxes in the forms established by the relevant federal executive body.

What forms are we talking about and are the documents such?

The concept of unified forms of primary accounting documentation appears in the Law on Accounting. He found that primary accounting documents are accepted for accounting if they are drawn up in the form contained in the albums of unified forms of primary accounting documentation.

Documents, the form of which is not provided for in these albums, must contain the mandatory details listed in Art. 9 of this Law. Albums of unified forms were approved by the State Statistics Committee of Russia, but not for all sections of accounting (Table 1). As you can see, the albums were not formed for unified forms for accounting for intangible assets, materials, fixed assets, labor and its payment, work of construction mechanisms, cash transactions, inventory results.

Table 1

List of albums of unified forms of primary accounting documentation

The concept of "album of unified forms" is not subject to broad interpretation, and the list of existing albums, given in table. 1 is comprehensive.

Decree of the Government of the Russian Federation of 08.07.1997 N 835 entrusted the functions of developing and approving albums of unified forms to the State Statistics Committee of Russia, which was later transformed into Federal Service state statistics (Rosstat). However, the latter was not endowed with any powers in relation to unified forms.

Recognition of decrees of federal executive bodies as normative legal acts. Let us refer to the Decree of the Government of the Russian Federation of 13.08.1997 N 1009, which approved the Rules for the preparation of normative legal acts of federal executive bodies and their state registration(Rules).

During the period of approval of resolutions on unified forms, Goskomstat of Russia was a federal executive body.

A decree of the federal executive body acquires the status of an NLA, subject to its registration by the Ministry of Justice of Russia. The very fact that it was issued in pursuance of a decree of the Government of the Russian Federation does not yet allow it to be classified as a legal regulation. None of the decisions of the State Statistics Committee of Russia of interest to us was registered with the Ministry of Justice of Russia.

Acts that do not require registration with the Ministry of Justice of Russia do not acquire the status of legal acts, do not contain legal norms that are binding on all organizations. Therefore, the unified forms approved by the resolutions of the Goskomstat of Russia are of a recommendatory nature.

In this regard, Letters of the Ministry of Finance of Russia dated 04.05.2009 N 07-02-10 / 24 and the Federal Tax Service of Russia dated 27.07.2009 N 3-2-09 / 147 deserve attention. powers to explain the use of forms of primary accounting documents. Therefore, the Letter of the Ministry of Finance of Russia dated 01.08.2001 N 16-00-14 / 364, prohibiting deviation from "landscape" forms, in our opinion, is not applicable.

The procedure for the entry into force of laws and regulations. From clauses 8 and 10 of the Decree of the President of the Russian Federation of May 23, 1996 N 763, which sets out the procedure for the publication and entry into force of acts of the President of the Russian Federation, the Government of the Russian Federation and regulatory legal acts of federal executive bodies, it follows that the NLA of federal executive bodies that have not passed state registration, as well as have not been published in established order, do not entail legal consequences as not having entered into force. They cannot serve as a basis for regulating the relevant legal relations, applying sanctions to officials and organizations for non-compliance with the instructions contained therein. They cannot be referenced in dispute resolution. A similar position is set out in the Determinations of the Constitutional Court of the Russian Federation of 03/02/2006 N 58-O and of 02.11.2006 N 537-O.

The state registration of an NLA presupposes the assignment of a registration number to it. Hence the links in tax disputes on the decisions of the Goskomstat of Russia on the approval of unified forms are illegal.

Tax disputes over the application of unified forms. The use of the norms of Decree No. 763 has more than once allowed companies to win tax disputes in arbitration courts (Table 2).

table 2

Application of the Decree of the President of the Russian Federation of May 23, 1996 N 763 in tax disputes

Today, the arbitration practice on the application of unified forms is developing mainly in favor of taxpayers.

Unified forms for cash transactions. According to clause 12 of the Procedure for conducting cash transactions in the Russian Federation, approved by the Bank of Russia dated September 22, 1993 N 40 (Procedure), cash transactions are drawn up in standard interdepartmental forms of primary accounting documentation for enterprises and organizations, which are approved by the Goskomstat of Russia. The procedure is considered a normative legal act on the basis of the Order of the Bank of Russia dated 01.12.1992 N 02-209. It follows from it that the decree of the Goskomstat of Russia, approving the standard forms of primary documentation, is of an interdepartmental nature. Clause 13 of the Regulation on accounting and financial reporting in the Russian Federation identifies standard forms with unified ones.

But the Resolution of the Goskomstat of Russia of 18.08.1998 N 88 is not registered with the Ministry of Justice of Russia. Consequently, the Unified Forms for cash transactions are, in our opinion, optional.

Are Uniform Forms Applicable to Small Businesses? Clause 5 of the Standard Recommendations on the Organization of Accounting for Small Businesses (Order N 64n) states that small businesses can use independently developed forms containing the mandatory details provided for by the Law on Accounting. This position is also supported in the Definition of the Supreme Arbitration Court of the Russian Federation of April 10, 2008 N 3856/08. Nevertheless, it is not recommended to refer to Order No. 64n. Why?

Firstly, it is not registered with the Ministry of Justice of Russia, which means that it is not an NLA. Therefore, the reference to it can be disputed. tax authority; secondly, the Standard Recommendations were developed in accordance with Federal Law of June 14, 1995 N 88-FZ, which became invalid on 01/01/2008 in connection with the adoption of the Federal Law of July 24, 2007 N 209-FZ.

Most importantly, the criteria for small businesses contained in the old and new Laws do not coincide.

In conclusion, we note that accountants often underestimate the requirement of clause 4 of PBU 1/2008 on the approval of the forms of primary accounting documents in the accounting policy, which does not contain any mention of unified forms. However, it is wrong to believe that an organization has the right to refuse to use unified forms. You must either develop your own forms or determine which uniform form attributes you can use.

The organization has no influence on accounting policy their counterparties. And in view of the non-binding nature of the unified forms, it does not have the right to demand their observance from counterparties. However, you can take care of the quality of the documents that the organization receives from them at the stage of concluding a contract. The fulfillment of the agreed condition can be obtained from the counterparty in court.

E.Yu.Dirkova

NFI of the Academy of Budget and Treasury