Book purchases by entities of foreign economic activity

released today in the practice of book purchases, as we know, are intended to lock in their invoices and other documents that confirm the fact of payment of VAT on purchases of both domestic and foreign markets.This is provided for the Tax Code.However, for businesses and organizations, leading FEA becomes relevant accounting standards adopted in the partner countries, such as the EU.This, consequently, requires a change in certain accounting rules, in particular, how a book is made purchases.The need for such changes is dictated by the fact that on the basis of the legislation of these countries, the standard for the European Union procurement procedures, which represents a book purchases, are as follows:

  • simplified procedures;
  • negotiation procedures;
  • open and closed competitions;
  • selective (selective) treatments;
  • direct purchases without bidding.

In carrying out small purchases, for example, apply direct procedure without the use of a tender procedure or simplified, and the procurement of exceptional, specific goods applied electoral procedures, competitions, which cause the formation of book purchases by EU standards.In short, a new form of book purchases to date, is determined not only the established guidelines of the supervising authorities of the Russian Federation, but also the standards adopted in Europe, and depends primarily on the nature of the type of procurement procedure.

EU legislation provides for the selection of the procurement procedure, depending on the type of goods and purchased by the sector to which these benefits are, and the legislation of the Russian Federation provides for a range of treatments, based on the original cost of the state order.In Russia, the following procurement procedures:

  • open and closed competitions;
  • auction (e-auction);
  • sole source procurement by the State;
  • request for quotations.

However, the law does not bind the choice of the procurement procedure for this classification and the procedure for its reflection in the appropriate accounting documents.

Today the rules stipulate that the book of purchases may not reflect the following invoices received:

  • when received free of fixed and intangible assets, goods and services;
  • when buying / selling stockbroker currency and securities;Exchange participant (broker);
  • decorated implementer to value differences;
  • agent upon receipt of marketable products by the principal;
  • when cash is received under a contract of commission.

The list of orders of the Government of the Russian Federation № 236-p includes about 55 types of products and services, the so-called "auction" good procured through reverse auctions (including electronic), subject to overcoming the price threshold (currently 1 million. rub.), who may not be registered in the purchase ledger.In addition, the law contains a list of "exceptions", ie the benefits that can be purchased without competitive procedures "with a single supplier," and that, accordingly, the book may not reflect purchases.

Thus, in the Russian goszakupochnoy practice benefits not recorded in this document can be divided into three groups:

  • auction goods (purchased at auction, including e-mail);
  • exceptional goods (purchased from a single supplier);
  • other benefits (in this group, for example, includes a large part of the services, works, and the purchase is not clearly regulated).

According to Russian experts, the regulation of such selection procedures for the procurement of non-list of mandatory registration of goods, creating incentives for activation codes.