Inivhoyisi: pfungwa, kushandiswa pamanyorerwo ano

Zvichida vose avo vane ramangwana basa chokuita nokudzidza kushuma makambani vanofanira kuziva inivhoyisi.

Gwaro iri ndiro yorugwaro certifying chokuendesa zvinhu kana mabasa. In mashoko mutero vazvidavirire pamusoro Russian Federation, ichi kunoratidza mutengesi kuitwa kubhadhara VAT kuti bhajeti zvinodiwa mutero. Nokuti chizvidavirire VAT taxpayer anozadza mabhuku zvatengwa uye ukuwo, wokutengesa. Chero inivhoyisi anofanira ane zita uye Kero mutengesi, uye mutengi. Zvechokwadi, muna inivhoyisi zvinoratidza mazita nhumbi uye mabasa, musi kutengeserana. Inogona rakapa inivhoyisi kuti kushandiswa chimiro, uye rive gwaro kuratidza kwakabva nhumbi.

zvemitemo kuzvidzora

Dare kushandiswa invoices zvinoenderana nyaya yacho Tax Code of Russia kuverengwa 168 uye 169. Uyezve, zvinofanira kutungamirirwa Resolution of Government Russian musi 02.12 2000 pasi No. 914, izvo hunotendera nemitemo kutema kuti inoshandiswa azvidavirire nokuda invoices, uyewo kare kutaurwa kutenga uye kutengeswa remabhuku waakaudzwa muchimiro.

By mutemo, ivo drafting pakati invoices mhosva pamwe mabasa anotevera Mapato ose mitero, kuitisa akavhiyiwa izvi:

1. taxable.
2. Ko pasi mitero (pursuant kuti nyaya 149 of RF Mutero Code).
4. Category, vasunungurwe kuripwa VAT (pasi nyaya 145 kubva RF Mutero Code). The tagging zvinoitwa invoices "Kwabviswa."
5. The vanonzi mutero vamiririri venyika Russian Federation (masangano ose, kusanganisira mumwe Entrepreneurs), mubasa mundima Russian Federation kutenga zvinhu kana mabasa kubva kune dzimwe masangano asina kunyoreswa pamutemo nevateresi zviremera.
6. Organization roja chepfuma iri pachena achazoburuka, sezvinoita mutero mumiririri.

Mapato ose mitero kuti hadzisi chinhu inivhoyisi dzinosanganisira:

1. Masangano uye vagari, pasina kutanga repamutemo (SP), vaiita Retail zvokutengeserana, Eenhede uye mamwe mabasa zvakananga voruzhinji mari. Panyaya iyi, mutengesi anofanira ape keshiya kuti cheki chete.
2. mitero nokuti mabasa ari kuchengetedzeka vakasununguka kubva VAT (dzakakudzingai brokerage uye nhume mabasa).
3. Banking masangano, mune dzimwe kushandiswa, izvo hazvitsivi VAT.
4. Insurance makambani, mune kwema kuti vakasununguka kubva mitero.
6. Non-hurumende, asingachaiti VAT pamusoro mudyandigere mari kubva kushandiswa.

Maererano Article yacho Tax Code of Russia No. 168, mutengi kana mutengesi mukati karenda mazuva mashanu kubva musi zvizere muripo kana pre-mubhadharo kunodiwa kuzviisa pasi imwe inivhoyisi nokuda nhumbi. Panyaya iyi, kuti mvumo vanhu, vane nemasaini inivhoyisi, ndivo vakuru zveakaunzi uye musoro.

The mutero Zviremera iri kunyanya kuda pamusoro magadzirirwe mudziyo akadai ane inivhoyisi. The ichidaro (mazita nokuchinja gwaro, rinoshanda muna April 2012 maererano Government Resolution waDecember 26, 2011) ari pasi apa.

New inivhoyisi urongwa

• mumutsara 7 zvino zvakakodzera kuti taurira currency code, maererano Russian kupatsanura vstrogom;
• kana sangano rine mamwe dzakabatana, ipapo munhu Kuparadzanisa mutsetse inoratidza dhipatimendi nhamba (izvo zvakanga zvamboshandiswa nezvaro chizvidavirire policies);
• mu "chikwata" anofanira ane code, uyewo chiratidzo, rinova akatorwa kubva-Russian zvose classifier.

Ichi chinhu chikuru kuchinja, izvo zvinofanira zvinoenderana inivhoyisi mugore ra2012. Uyewo mune mitemo Russian iroro pfungwa e-invoices pahwaro ari digitaalinen siginicha. Panguva iyoyo iri anenge kumboshandisa.