How to make a shopping book
The order of the bookshoppingclearly spelled out in legislation. When purchasing goods (the same applies to the consumption of goods and services), which are taxed at different tax rates or not subject to taxation, register invoices for the amount to which the taxpayer receives the right to deduct. It is possible to register received documents under the new rules immediately, as soon as the payer accepts the purchase for accounting and receives an invoice for it without waiting for payment.
Also, lawmakers made their changes to the procedure for amending thethe bookshopping. Now if you find errors in the design of an invoice registered during the last tax period when filling out the book, then you will have to take an additional sheet of the book.shopping. It is necessary to reflect the details of the invoice, which is subject to cancellation.
The line "Total" on an additional sheet should be entered data from the bookshoppingfor the tax period when changes are made. Here are the details of the invoice, which is subject to cancellation. After that, you need to specify the new data, taking into account the already corrected old ones. But paste inthe bookshoppingAn additional sheet is needed exactly in the period that was the reporting tax period for this invoice. Also, do not forget to make the appropriate changes to the VAT return in a timely manner.
Remember that by making out additional sheets inthe bookshopping, they need to assign a number and specify the date of its preparation. If changes were made tothe bookshoppingFor the first time, the pre-list is assigned number 1. If there are more additions and changes in the same period, then the numbering of such sheets will continue in order - 2.3, etc. In the line "Total" you must specify the total data. Remember that making changes tothe bookshoppingpossible only by canceling incorrect invoices.
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