The purchase ledger is a VAT generalization register. The purchaser must maintain a purchase ledger to determine the amount to be deducted from value added tax.
Instructions
Step 1
Select the method for keeping the purchase ledger. It can be either in the usual (paper) form or in electronic form. One way or another, in the end it all comes down to paper. Those. even if you are going to keep a purchase book in electronic form, you will still need to print it out after the reporting period expires, fasten the sheets, put the organization's stamp on them, and write a confirmation letter on the last page. The paper version assumes everything, the same, only you have to fill in the sheets by hand, which is essentially inconvenient and complicates the correction if you entered the data in the wrong place.
Step 2
Register the invoice as soon as the right to a tax deduction arises. You don't have to follow a strict chronological order to form a shopping book. For each seller highlighted in the invoice, enter the corresponding amount of VAT in the spread of the purchase book.
Step 3
In column number 7, enter the amount of the purchase, and in columns 8a-11b, enter the decoding of the VAT tax rate related to the purchased goods or services. Also, in the book of records of purchases, data is entered not only on goods or services already purchased, but also data on prepayment.
Step 4
Also register customs declarations to form a purchase book. If you import goods from abroad, then this must be registered. Do not forget to also register all kinds of payment documents that can confirm the actual payment of value added tax when importing a particular product.
Step 5
Begin filling out the information for each new quarter with a new spread of the book. At the end of the quarter, add up the total for all expenses. The chief accountant must sign the purchase book. Responsibility for this document lies with the head of the organization.
