Get two accounting registers for the company, one for storing the received invoices, and the second for the invoices. Legislation does not provide a standard form for this document, so it is necessary to develop it yourself. Form a table in which the invoice data will be entered.
It is necessary that there should be a column with the date of receipt, the date of creation and the invoice number, the name of the seller or buyer. Also in a separate column should be entered in the amount of the account and accrued VAT, as well as an indication of the settlement document. Approve in the accounting policy of the enterprise developed register for invoices. For this, a corresponding order is issued.
Number and string invoice logs. Determine the period of formation of the document yourself. If the journal is kept using a computer program, it must be printed out at the end of the reporting period on paper, laced up and sealed with the appropriate invoices.
Keep and keep in the log book received and issued invoices. Record the document data in the journal on the actual date of receipt from the counterparty. Thus, you will avoid misunderstandings that arise with the tax authorities during the presentation of the VAT deduction for these invoices. The Ministry of Finance of the Russian Federation notes that VAT must be deductible in the tax period when the enterprise actually received the document.
Insert invoices in the accounting log with a hole punch or special holders. You can use folders with a dense cover, so as not to damage the securities. Indicate on the folder information about the company that owns the stored documents, as well as the period of reference. After three years, the invoice log is sent to a warehouse or special storage. Be sure to use cardboard boxes with good ventilation to avoid mold and damage to documents.
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Tip 2: How to keep accounts

Accounts�for utilities and other and the receipt of their payment is better to keep for three years.That is how long the limitation period in civil cases is. And if you are accused of allegedly not paying one or another bill, you can easily refute this statement by presenting the necessary documents.
How to keep accounts
You will need
  • - file or folder for each type of account;
  • - a place to store them (a table, a bedside table, a chest of drawers, a wardrobe or a safe - your choice, depending on the furniture in the apartment).
Get a separate folder or a cellophane file for each type of accounts: for the services of the management company, heating, electricity, telephone, water, gas (depending on what services they are charged separately), bank notifications about the next payment (for each loan product separately , if you use several), etc.
Take a separate place for folders or files with accounts: a drawer of a table or a chest of drawers, a shelf in a closet, etc., where you can always find them if necessary.
Accounts�put in a folder or file in chronological order.
It would not be superfluous to provide a separate folder or several for unpaid invoices. The main thing just do not forget to move them to the desired immediately after payment.
After paying the bill, put it in a folder with a receipt or check confirming that you have entered the amount specified in it. It is even better to attach this document to the account using a steepler.

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