ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of December 2, 2000 No. 914

About approval of Rules of maintaining registers of the received and exposed invoices, purchase ledgers and sales ledgers when calculating for the value added tax

According to Article the Government of the Russian Federation decides 169 parts two of the Tax Code of the Russian Federation:

1. Approve the enclosed Rules of maintaining registers of the received and exposed invoices, purchase ledgers and sales ledgers when calculating for the value added tax.

2. Recognize to invalid:

the order of the Government of the Russian Federation of July 29, 1996 N914 "About Approval of the Procedure for Maintaining Registers of Invoices when Calculating for the Value Added Tax" (The Russian Federation Code, 1996, N 32, the Art. 3941);

the order of the Government of the Russian Federation of February 2, 1998 N108 "About modification and amendments in the order of the Government of the Russian Federation of July 29, 1996 N914 "About Approval of the Procedure for Maintaining Registers of Invoices when Calculating for the Value Added Tax" (The Russian Federation Code, 1998, N 6, the Art. 742);

the order of the Government of the Russian Federation of January 19, 2000 N46 "About Modification of the Procedure for Maintaining Registers of Invoices when Calculating for the Value Added Tax" (The Russian Federation Code, 2000, N 4, the Art. 398).

3. This resolution becomes effective since January 1, 2001.

Approved by the order of the Government of the Russian Federation of December 2, 2000 No. 914

Rules of maintaining registers of the received and exposed invoices, purchase ledgers and sales ledgers when calculating for the value added tax

These rules determine procedure for maintaining by buyers and sellers of goods (the performed works, the rendered services), property rights - taxpayers on value added (further hereinafter are referred to as respectively - buyers and sellers) registers of the received and exposed invoices, purchase ledgers and sales ledgers when calculating for the value added tax, and also execution of additional sheets of the purchase ledger and additional sheets of the sales ledger.

Buyers and sellers draw up invoices, conduct registers of the received and exposed invoices, the purchase ledger and the sales ledger, and also draw up additional sheets of the purchase ledger and additional sheets of the sales ledger in forms according to to the appendices N1-5.

Additional sheets of the purchase ledger and additional sheets of the sales ledger are drawn up in need of modification of the purchase ledger and the sales ledger.

I. Maintaining registers of the received and exposed invoices

1. Buyers conduct register of the original invoices received from sellers in which they are stored, and sellers conduct register of the invoices exposed to buyers in which their second copies are stored.

2. Buyers record invoices in process of their receipt from sellers, and sellers record the invoices exposed to buyers in chronological procedure.

3. The organizations and individual predp0rinimateli, performing business activity for the benefit of other person under commission agreements or agency agreements, in case of sales of goods (works, services), property rights on its own behalf store invoices on goods (works, services), property rights and on payment, partial payment on account of the forthcoming deliveries of goods (performance of works, rendering services), the transfers of property rights received from the consignor or the principal, in register of the received invoices.

The brokers or agents making actions on its own behalf store the invoices received from sellers on the goods (works, services), property rights acquired for the consignor or the principal and on payment, partial payment on account of the forthcoming deliveries of goods (performance of works, rendering services), transfers of property rights, in register of the received invoices.";

b) the fourth Item 7 after the words "on the amount of the remuneration" to add the paragraph with words ", and also on payment amount, partial payment on account of the forthcoming rendering services in such agreements.

4. The invoices received from sellers on goods purchased (the performed works rendered to services) for accomplishment since January 1, 2001 of installation and construction works for own consumption are stored in register of the received invoices.

5. In case of commodity importation on customs area of the Russian Federation the customs declarations or their copies certified by the head and the chief accountant of the organization (individual entrepreneur) and payment documents are stored at the buyer in register of the received invoices.

In case of acquisition of services in hiring of premises during official journey of workers and services in transportation of workers to the place of official journey and back, including the services in provision in use in trains of bedding completed in accordance with the established procedure forms of the strict reporting (or their copies) with the tax amount allocated separately on value added are stored at the buyer in register of the received invoices.

When importing to the territory of the Russian Federation from the territory of the Republic of Byelorussia of goods concerning which collection of the value added tax is performed by tax authorities according to the Agreement between the Government of the Russian Federation and the Government of the Republic of Belarus on the principles of collection of indirect taxes during the exporting and commodity import, performance of works, rendering services of September 15, 2004 of the statement for commodity importation and payment of indirect taxes with marks of tax authorities about the tax discharge on the value added or their copies certified by the head and the chief accountant of the organization (individual entrepreneur), and copies of the payment documents confirming the actual tax discharge on value added are stored at the buyer in register of the received invoices.

In case of receipt of property, intangible assets, property rights as contribution to the authorized (share) capital of economic societies and partnerships or shares to share funds of cooperatives documents which draw up cession of property, intangible assets, property rights and in which tax amounts, recovered by the shareholder (the participant, the unitholder) according to the procedure are specified stipulated in Item 3 articles 170 of the Tax Code of the Russian Federation, or their notarized copies are stored at the accepting organization in register of the received invoices.

6. Registers of the received and exposed invoices shall be strung together, and their pages are numbered.

II. Maintaining purchase ledger by the buyer

7. Buyers keep the purchase ledger intended for registration of the invoices exposed by sellers for the purpose of determination of the tax amount on value added shown to deduction (compensation) in accordance with the established procedure.

In need of modification of the purchase ledger record about cancellation of the invoice is made in additional leaf of the purchase ledger for tax period in which it was registered the invoice before entering of corrections into it.

Additional sheets of the purchase ledger are its integral part.

The invoices exposed to the principal, the consignor or the principal by the organizations and the individual entrepreneurs performing business activity for the benefit of other person under contracts of the order, the commission or agency agreements, for the amount of the remuneration are registered in the purchase ledger of the principal, consignor or principal.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info