Arrival order

Any business transactions conducted by a particular enterprise or organization require the processing of primary documents. The Federal Law "On Accounting" tells us about this (article 9). Its provisions stipulate such a document - this is a receipt order. All receipts of materials should be issued with this particular paper.

However, there is a simplified variant of posting, when a receipt order is not required. Rather, it is simply replaced by stamping the organization. It is placed on an invoice, bill or other paper presented by the supplier company. Of course, the print must contain the same requisites as the document in question. Thus, the responsible employee of the receiving enterprise is required to fill in all the necessary details of the stamp. It should be noted that these documents have the same force as the entry order.

If a legal entity, in addition to trading operations, engages in any other activity, the receipt, as well as the receipt of goods, are subject to similar registration (as in the case of materials). Such persons can be, for example, industrial enterprises, in the structure of which there is own trade department. If this is the case, then the receipt order in the case of goods receipt is made in any case. Alternatively, the supplier's documents are stamped and everything follows the scheme described above. Of course, such a procedure is completely unacceptable for purely trading organizations.

In the event that the entry warrant should be, but it was not taken care of at the time, this is considered a gross violation. First, the organization can impose a fine. If it turns out that the tax base was deliberately underestimated, the amount of sanctions applied will amount to 10% of the tax that has not been paid. In addition, it is very likely that the lack of the necessary documentation (primary) will lead to a refusal to deduct the input value added tax on goods or materials.

There is also such a thing as a customs receipt. Its application in the Russian Federation provides for the payment of citizens a number of similar payments. In particular, they include: fees for issuing a qualification certificate and licenses (or restoring their effect), fees for processing, storing and maintaining any goods, providing information and advice, participating in auctions. And if there is a cargo declaration (customs), then the document is not used. Each such TPO is made from special paper of a self-copying type. Of course, it refers to forms of strict accountability, which are "unexpectedly lost" categorically not recommended. Despite the fact that the document is represented by three sheets (stitched) when filling, there may not be enough space. In this case, you need to fill in additional sheets. By the way, the TVET can be filled only by an official who necessarily supplies each copy of the document with not only a signature, but also a seal.