How to keep a sales book

The rules for filling out the sales book are determined by decree No. 914 dated December 2, 2000 "On the approval of the rules for maintaining the accounting books of received and issued invoices, purchase books and sales books when calculating value added tax" as amended on February 16, 2004. No. 84. They contain the requirements for the registration of invoices and other documents when selling goods and services to control the calculation of VAT.

Instruction manual

1

Prepare your sales book for use. Lace it up, check that all pages are numbered and sealed. If you are using the computer version, print the book no later than the 20th day of the month that follows the reporting period. Printed sheets must also be laced, numbered and sealed.

2

Indicate the seller’s name that fully complies with the entries in the constituent documents, an identification number and a reason code for registering the seller. Put in the book the tax period of sales, the amount of full, partial and advance payment. All columns of the book from 1 to 9 should be systematically filled.

3

Record cash register tapes and cashier strict reporting forms. Put in the book invoices that are issued and issued by the company, in chronological order. They should be recorded in the quarter when the tax liability appears. Also consider invoices for non-taxable transactions.

4

If you belong to an organization that sell goods and services in cash to the population and organizations, reflect the cash register data only in the amount of revenue received from the population. Invoices must be recorded as usual.

5

If your organization uses strict reporting forms, enter strict reporting documents or the amount received at the end of the quarter in the sales book. Create a register of strict reporting forms if the documents themselves are not issued to customers. Calculate the total amount from buyers and register in the sales book the last day of the quarter.

6

Do not make corrections in the book. The filling rules do not allow the registration of invoices with blots. If you need to make changes, fill out an additional sales sheet. Verify all amendments with the signature of the manager and the seller’s seal. Be sure to include the dates of the corrections.

Useful advice

Track changes to sales book policies. Traditionally, the changes come into force six months late.