Interdisciplinary forms of documents. Forms of primary accounting documents: Unified or independently designed? Application of new shapes

But almost any entrepreneurial activity is accompanied by a considerable number of different documentation. The question is the question, primary documents are what documents?

Basic information

Under the primary accounting, the initial stage of the generalization of certain management operations is implied, which characterize the main processes of the organization's activities.

Accounting objects are recognized:

• harvesting of the initial raw material for the production process;
• purchase of material resources and their subsequent expenditure;
• spending on the exercise of production activities;
• production of products and unfinished production;
• the volume of finished products;
• shipment and sale of products;
• settlement operations with suppliers, customers and buyers;
• reporting to banks, founders and financial structures;
• other.

All these operations are accompanied by documentary design. Information about economic processes and related nuances is displayed in the primary documentation.

Basic concepts

Under definition primary document It is understood by the document covering the initial information of the results of any activity.

The primary document is called written proof of the implementation of the operational operation. This document is drawn up at the time of the overthrow of the operation or immediately upon its completion.

That is, accounting documents confirming the fact are primary. economic operation. All information present in the primary documents is required to display in accounting.

For its accumulation and systematization apply accounting registers. They contain data on all implemented in the organization of economic operations.

After a certain period, information from the accounting registers in grouped form moves to the accounting reports.

The main types of primary documents are considered:

• money orders;
• / etc.

These documents contain information about the exercise operation. In some cases, the forms of primary documents are counted for strict reporting books.

Based on the type of operations, the primary documentation shares on paper accounting of fixed assets, wages, cash operations, money etc.

Separate attention deserves. In fact, this document is unlikely to be primed, because it does not outline a specific economic operation, being an application to the primary document.

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

In the same time Tax code Mention the invoice in direct communication with the documents primary.

What are their functions

The fundamental purpose of the primary document is recognized by the confirmation of the legal force of the exercising economic operation.

At the same time, responsibility for some performers for implemented operations is established for conducting operations.

In the primary document, all the necessary information about a particular economic operation is stored, and the implementation of the document is confirmed by the execution of the action.

That is, data on all economic actions of the organization remain in the primary documents. Primary documentation is stored to ensure the personal needs of the enterprise, as well as to provide controlling structures.

It is based on primary documents that accounts are carried out. Based on the data available, financial and tax reporting is created.

Acting regulatory framework

The basic rules on primary accounting documents are defined in FZ No. 402 of December 6, 11 "On Accounting".

But although the use of some unified forms is not considered mandatory, nothing prevents them.

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

The code is located in the upper right corner. If the hosuperation is issued using a non-standard form, but with the help of an independently developed form, then the "code" is not necessary to prescribe.

In accordance with paragraph 19 of this provision, the presence of corrections, blots and submissions or the use of corrective funds in banking documentation, arrival / consumables, accompanying receipts and documents that replace them are replaced.

In case of detection of the accuracy of banking and cash documents Can not be taken to execute. It requires their re-drawing taking into account the basic requirements.

It is important that incorrectly decorated or abandoned cash documents are not subject to destruction. They must be crossed, and then attach to the cash report (registry,) per day of their discharge.

Arising nuances

In the process of drawing up and designing primary documents there are many different nuances. Among the main things can be noted as follows:

What is a bilateral document

In some cases, when making the primary documentation, the use of a bilateral primary document is allowed. Such is the form of a universal transmission document (UPD).

Video: Primary documents

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

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

At the same time, the UPD is simultaneously used in calculations of the software and when the costs of income in the process of taxation of profit. The UPB, which possesses the status "2", replaces only an act or invoice.

The UPDs combined the elements of the invoice and the primary document on the confirmation of the coherence of homing. The legislation does not have a ban on issuing invoices or invoices from two sides of one paper carrier.

Do I need to print

The provisions do not apply to the number of mandatory details of the primary documents. The mention of it is not contained in Art. 9 Part 2 of the Federal Law No. 402.

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

But at the same time, it is necessary to assure the seal those documents for which the presence of printing is provided in the legislative order. For example, those include invoices and.

Also, the need to prevent printing can be caused accounting policies Organization or agreement of the parties.

Who is responsible for their safety

Article 17 of the Federal Law "On Accounting" undertakes to keep the organization primary documentation, accounting registers and accounting reporting during the prescribed period.

According to standards state organization Archival business This period cannot be less than five years. In the storage process, it is necessary to protect against unauthorized edits.

Any fixes must be argued and appreciated. Content of accounting registers and accounting reporting It is a commercial secret.

For disclosing it, having access to person information is responsible in accordance with the norms of the legislation of the Russian Federation. Initially stored primary accounting documents in closed cabinets under the top of the chief of the organization.

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

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

Without them, it is almost impossible to normal existence of an enterprise. Therefore, it is so important to know and comply with the procedure for the preparation and design of primary documents.

Each company must use typical forms to reflect the facts of economic operations. Consider what unified primary accounting documents are approved by the Government. Content aspects What are the form of primary accounting documents (list)? What are their shelf life you ...

Primary accounting document - carrier of information about the economic operation economic Subject. The list of persons who are economic entities is defined by Art. 2 FZ-402 "On Accounting". The same law identifies the requirements for the form and filling of accounting acts, as well as the basic rules for their reflection in accounting.

Modern legislation does not oblige the subjects of private law (created on private deposits) use the unified form of primary forms when issuing operations accounting documents. But if the reader is a subject of public law (with the share of municipal or federal participation) Or makes deals with such subjects, then without unified forms it is not necessary.

Organization of primary accounting

To determine what applies to primary documents, and what - no, you can use simple rule: The document reflects a real operation to change the composition of the property of the enterprise - it means the "primary". Of course, this is a very simplified approach (and he has exceptions), but it practically always gives the correct result.

So, it is impossible to attribute to the primary acts: orders and orders of the administration, accounting certificates, accounts (see, in what), receipts, etc. On the basis of these securities, accounting registers should not be filled. But it is impossible to diminish their meaning, since they form the prerequisites for the implementation of economic operations and, therefore, can serve as evidence of the intentions of the transaction.

Article 9 of the FZ-402 provides an exhaustive list of requirements for primary documents. Based on the "primary", compiled in compliance with this norm, the company may without risk to display information about its operations without risk, not experiencing that they are recognized by fictitious.

Basic rules for compiling:

• the reality of the events (the document should be drawn up on the fact of the action - transfer of property, detecting the shortage, acceptance of goods, etc.), if the event is only planned, then it is impossible to issue it "primary", and the more impossible to make it in these accounts;
• the act must contain information about the parties that participated in its compilation (who transmits and who accepts) indicate all data identifying a business entity;
• real time and place of operation (if the goods were transferred to the city of N, then in no case should not indicate that the transmission act is made in the city of P, since the controlling authorities have the right to require explanations how the goods from a warehouse in the city of H found himself in the city R. And if the entrepreneur cannot substantiate this circumstance, the transfer can be recognized as a fictitious);
• the maintenance of the operation (if the entrepreneur has doubts about how the operation is called to which it is "primary", you need to view the contract between the parties and it is necessary to determine what is required to make counterparties: to perform work, provide services or deliver goods);
• natural I. cash units operations;
• name of posts, initials, signatures of persons authorized by the Parties to confirm the fact of the operation (see).

The document corresponding to the listed requirements is to be included in accounting registers practically almost always. The exception can be those cases when the parties in the contract agreed on the form of the preparation of primary acts, but for some reason, this form was not observed by one of the parties. In this case, the counterparty who received the wrong "primary" can appeal against the actions of the culprit through the court.

It is useful to learn how to make it right. The structure of the document, the procedure for compiling and signing.

Note to the participants legal entities: And how to fill it correctly.

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Types of documents

Classification of primary documents - exclusively theoretical aspectwhich little affects practical work Accountant. Conditionally, the following types of "primary" can be distinguished:

• strict reporting / not strict reporting;
• bilateral / unilateral;
• one-time / consolidated;
• on paper / electronic.

Today, in taking into account the subjects of private law, the shades of strict reporting are practically not used. Power of Attorney, cash orders, invoice entrepreneurs can form independently, in compliance with the general requirements of legislation.

What is a bilateral or unilateral primary document is determined by the number of parties involved. So, payment order - One-sided primary document, as it indicates only one side - payer. And for example, the overhead is bilateral, since on this document the supplier performs an active action - transmits, and the recipient - accepts.

How to issue primary documents

Computerized accounting Provides almost automatic order of registration of primary acts. Each accounting program It offers the forms of "primary", ranging from contracts and ending with advertising (see).

Blanks from updated computer programs are quite satisfying all the requirements for reflection of economic operations in the company's accounting. But if these forms do not fully reflect all the actions of the parties, then you need to independently make a document that fully confirms the reality of all aspects of the operation.

For independent compilation Blanks can be repelled from their unified forms, which are approved by the Resolution of the State Statistics Committee of the Russian Federation No. 7 dated January 21, 2003. Due to the fact that these forms are not mandatory for private laws, each entrepreneur may refund them for their needs, without forgetting to comply with the mandatory requirements (Art. 9 of the FZ-402).

Important! Forms of primary documents developed specifically under the conditions of work specific enterprise, not anyone else, as the head of this enterprise by his order to the organization of accounting. There are no requirements for this orders, but it is better to make each new Year Taking into account the prescriptions of dynamically changing legislation.

But even if for any reason in the accounting accounting of the enterprise, the "Permix" blanks are used, not approved by the leadership, but they are signed, which means that these documents are legal force.

Fill the primary acts forms are necessary in compliance with the following rules:

• do not allow fixes;
• introduce reliable and understandable information (no abnormative encodings or incomprehensible cuts);
• all empty graphs must be filled with a downtime;
• if the form is added to the form, then it is indicated to signatures of the parties (it is useful to know).

For each signator, the original of the primary act is made. If the form signed two sides, then two original is made if one can only be one.

The spoiled form should be crossed and sent to disposal.

Storage "Pervichki" and providing information about economic operations

The originals of the primary documents are stored for each participant of the economic operation. By the decision of the State Statistics Committee No. 7, it was determined that the "primary" is kept in the submissions in chronological order for each accounting register. This is the most convenient format of accumulation and processing information on account.

The bids are stored in the archive of the enterprise. The term and order of storage of each type of primary documents and accounting registers was determined by the Order of the Ministry of Culture of the Russian Federation No. 558 of August 25, 2010 (with changes and additions). Typically, the shelf life is three years, but there are a number of documents that should be kept much longer.

In the piggy bank to the employer: how to make up. The procedure for making partners and salary accrual to such employees.

Is it possible to . Features of the appointment and extension of testing workers in employment.

All economic operations should be made with the design of primary documents, on the basis of which accounting is conducted.

Documentation accounting Classified on various features:

by appointment;

in terms of operations reflected in them;

by way of use;

in the number of accounted operations;

at the place of compilation;

by filling method.

Accounting documents on purpose can be divided into groups:

TO organizational-regulatorydocuments include orders, orders, instructions, power of attorney, etc. These documents contain an order, permission, instructions or the right to carry out an economic operation. The information contained in these documents is not submitted to the accounting registers, as they do not reflect the fact of the operation itself.

TO justifying(executive)documents include overhead, requirements parish orders, acts of acceptance, etc. The acquittal documents are drawn up at the time of the operation, reflecting its execution, and are a source of primary accounting information or the first stage of the accounting process. The information contained in them is entered into account registers.

There are a number of documents that combine permitting and acquittable, such documents refer to combined(Payroll, Expendable Cash Order).

Accounting documentsfilled in an accountant to justify entries that do not have other documentary evidence. These are various calculations and references that play a supporting role and are drawn up to facilitate and accelerate the work of accounting (accounting of accounting for reversing an erroneous recorded entry; distribution of profit of enterprises, general production, general, out-of-industrial expenses, etc.). Information from such documents is also entered into accounting registers.

Unified forms of primary accounting documentation

In accordance with the Law on Accounting and Decree of the Government of the Russian Federation of 08.07.1997 No. 835 "On Primary Accounting Documents", the State Statistics Committee of the Russian Federation, in coordination with the Ministry of Finance of the Russian Federation and the Ministry of Economy of the Russian Federation, approve albums of unified forms of primary accounting documentation.

The use of unified forms of primary accounting documentation is governed by the Regulations on accounting and reporting in Russian Federation.

Primary documents are taken to account if they are drawn up by unified forms approved by the State Statistics Committee of the Russian Federation. Unification of primary forms accounting documentation It is of great importance for improving the accounting, as it establishes and enshrines uniform requirements for documenting the economic activities of organizations, systematizes accounting, excludes outdated and arbitrary forms from turnover, contributes to a rational organization of accounting.

The State Statistics Committee of Russia as necessary makes changes and additions to the unified forms of primary accounting documentation, and also ensures further development of unified forms of primary accounting documentation.

Forms of unified documents are adapted for accounting in the conditions of mechanized processing of credentials, as well as for handling manual. In the forms, duplicate details are excluded, the location zones to be machined, outlined by thickened lines, shaped formats according to GOST 9327-60 - A3 (A3 297 x 420); A4 (210 x 297); A5 (148 x 210). Formats of the forms specified in the albums of unified forms are recommended to change.

Each forms assigned a code designation on a public-union classifier of management documentation (OKUD), which is affixed by a separate propulsion in the upper right corner of the form.

In unified forms, the organization can make additional details if necessary. IN obligatory At the same time, all the details approved by the State Statistics Committee of Russia, unified forms of primary accounting documentation approved by the State Statistics Committee, as well as the requirements of the standards for their structure and design are followed. Removal of individual details from unified forms is not allowed. Implemented changes should be decorated with the appropriate organizational and administrative document of the organization.

Documents whose form is not provided in these albums should be approved in the order accounting policies Enterprises and must contain the following mandatory details:

name of the document (forms);

form code;

the date of compilation;

meters of economic operation (in physical and monetary terms);

the name of posts responsible for committing economic operations and the correctness of its design;

personal signatures and decryptions.

Forms of such documents may be a separate annex to the organization's accounting policy for the relevant year and approved by a separate order (Order) of the head of the organization.

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 transaction, an event, an operation that have or able to influence the financial position of the economic entity, financial results its activities and (or) cash flow (paragraph 8 of Art. 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. And here there is a major question that worrying specialists: what facts of economic life may be issued by primary accounting documents, which are compiled in forms, independently developed by the Organization, and when the use of unified forms remains mandatory? After all, the rulings of the State Statistics Committee of the Russian Federation, which the unified forms of primary accounting documentation were approved were not 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 to participate electronic document management There were 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 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 procedure for conducting cash transactions with banknotes and coins of the Bank of Russia in the Russian Federation (utensils. Bank of Russia 12.10.2011 N 373-P) provides for the use of the following unified forms:

Parcel and expendable cash holders (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.

Primary document It is customary to call any documents that confirm the transactions carried out by the taxpayer associated with the economic activities of the organization and having a certain economical effect . Under the primary documents is understood as an accounting "primary" and the documents necessary for tax goals (that is, to confirm costs, deductions, benefits, etc.).

For accounting purposes, a narrower concept of "primary accounting paper" is used, (Federal Law No. 402-FZ "On Accounting"). In this norm, it is said that the primary accounting document should be for each fact of the organization's economic life directly when it is committed, and if it is impossible, then immediately after its end. For these purposes, under the fact of economic life is understood as a transaction, an event, an operation that have or able to influence the financial position of the Company, the financial result of its activities and (or) cash flow (paragraph 8 of Article 3 of the Accounting Law).

Paragraph 2 of Article 9 of the Accounting Act contains a list of mandatory details of the accounting "primary". The lack of at least one of them deprives the document of the status of the primary accounting document. Therefore, it is important to track the presence in the document of all mandatory items. To make it easier to do, three parts should be distinguished in the document: input, meaningful and final:

in the introductory part of the accounting "primary" should be indicated: the name and date of the compilation of the document, as well as the name of the person (organization or IP), on behalf of which a document was drawn up;

the final part reflects the data of the responsible person (the name of the post, the name and initials of the person who has committed the transaction, the operation and responsible for its design, or the person responsible for the design of the accomplished event). The execution of the primary accounting document is completed by an entry of a responsible person signature. If there are several responsible persons, then all these individuals should be indicated and their signatures are affixed.

Is the primary invoice

The invoice is necessary for the deduction of VAT (paragraph 1 of Article 169 of the Tax Code of the Russian Federation), i.e. The purpose of creating this document does not correspond to the purpose of the preparation of the accounting "primary". The invoice is not a reason for reflecting any data in accounting registers. It is also necessary to take into account that the invoice is drawn up not during the commissioning operation and not even immediately after its completion, but within five calendar days From the date of shipment of goods (delivery, services) or from the date of receipt of the advance (paragraph 3 of Art. 168 of the Tax Code of the Russian Federation).

At the same time, the details of the shipping invoice largely coincide with the details of the primary document to the buyer (customer) of goods (works, services). Therefore, the Federal Tax Service of Russia has developed a universal transmission document, in which in addition to information from the invoice, there are additional details that are characteristic of the primary accounting document (Appendix No. 2 to the letter of the Federal Tax Service of Russia of October 21, 2013 No. MMB-20-3 / [Email Protected]). Guided by the rules of the accounting law, the universal transmission document should be drawn up during the operation or immediately after its completion. Only in this case, the UPB containing invoice indicators will be regarded as the primary accounting document. The usual invoice to the "primary" does not apply.

Is the primary agreement

Transport invoice - the preparation of the transport invoice requires paragraph 2 of Article 785 of the Civil Code of the Russian Federation, and the form approved by the rules of cargo transportation by road (approved by the Government Decree of 04/15/2011 No. 272).

Forms of invoice and correction invoices (which are documents tax accounting) approved by the Government of the Russian Federation. When using other forms, the counterpart will not be able to deduct