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12:17 The shape of the true invoice was created by the Federal Tax Service |
The shape of the true invoice was presented by the Federal Tax Service in its letter № ED-4-3/15927 @ September 28, 2011. In his report of information office explained the rules of their application in the future.The recommended form of corrective invoices submitted to our site and familiarize yourself with it by clicking on the link. We
should also mention that all their explanations FNS fully agreed with
the Finance Ministry, as it became known from the letter of the last
department № 03-07-15/90 dated September 27, 2011.The shape of the true invoice with an explanation FTSSince
the beginning of October this year, comes into force the Federal Law №
245-FZ of July 19, 2011 "On Amendments to Parts One and Two of the Tax
Code of the Russian Federation and some legislative acts of the Russian
Federation on taxes and fees." This document is permitted exposure adjustment invoices.The
primary accounting document should take shape by the seller of goods or
services billed within five working days from the moment the supporting
document to correct the value. Such documents will be contracts, agreements, amendments, and other forms of primary documentation. The
main thing that they had been given the fact that the value of goods
shipped or services rendered, as well as notification to the buyer.When
filling in the form of the true invoice should be aware that this
document should be dated no earlier than October 1, 2011. For the reason that from that moment comes into force the said legal document (Federal Law № 245-FZ of 19.07.2011 was).The shape of the true invoice and the data that it is necessary to specifyIn
addition, officials explained what information about the adjustment
invoice must indicate in the book purchases and book sales. For example, sellers are obliged to register the primary accounting documents in the event of their right to a tax deduction.Finally,
remember that besides the true form of the invoice in a special column
"Invoice Adjustment" may always know all the relevant and useful in
everyday accountant's information on a new form of the original
document. And
also not to miss important news about tax and accounting, it has to be a
free subscription to the newsletter by e-mail by clicking on the link.Issues related to the true shape of the invoice, in our opinion, still not sufficiently specified in the tax laws. Therefore,
it is likely that in the near future will be adopted more regulations,
which will be immediately aware of our dedicated column.
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