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The ministry of finance about an order of registration of invoices

The ministry of finance of russia has published two letters, devoted to questions of registration of invoices in various situations.

In the letter from 8/25/2010 03-01-10/08 it is said that the investor has the right to accept to the vat deduction on the objects built by means of the customer-builder, on the basis of the summary invoice. this document is made by the customer-builder on the basis of invoices, before received from contract organisations on the executed civil and erection works and from suppliers of other works, services or the goods.

The customer-builder stores invoices of contract organisations in a log-book of the received invoices without registration in the book of purchases. copies of these invoices, and also the payment documents confirming actual payment of the vat, are applied on the summary invoice. the investor files summary invoices in magazine of the received invoices and registers them in the book of purchases in process of acceptance to a deduction of the sums of the vat on corresponding objects of the basic means. services of the customer-builder are made out by separate invoices and are registered in the book of sales.

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In the second letter - from 8/25/2010 03-04-11/209 the ministry of finance reminds that the organisation is obliged to write out invoices for all received advance payments and to register them in the book of sales in a chronological order. the exception is made by advance payments on account of forthcoming delivery of the goods which are not assessed with the vat.

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The source: the russian tax courier
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