Formation of the Book Number, its changes should be done only after receipt of the corrected invoice - 21 September 2011

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15:47 Formation of the Book Number, its changes should be done only after receipt of the corrected invoice
Make measurements during the formation of book purchases is only necessary when a taxpayer received a revised invoice. This was recently voted the Ministry of Finance of the Russian Federation. Thus, with regard to the formation of book purchases, the agency in its letter № 03-07-11/236 from September 1, 2011 gave the following explanation. It was considered the lawfulness of making the deduction of value added tax on the corrected invoice. In cases where the seller of goods or services makes changes to the invoice, the buyer is obliged to register the amended document with the formation of book purchases. Therefore, the buyer gets the right to deduct VAT only after receiving the amended invoice from the supplier and the tax period in which he received. In turn, remember that any other information of interest in confirming the right to deduct value added tax may be found in our specialized headings - "Deduction of VAT", "Invoice."
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