The book of purchases for the enterprises, leading foreign trade activities

The books of purchases, widely known today in the practice of activity, are, as is known, intended to fix invoices and other documents in them, which confirm the fact of VAT payment when making purchases both on the domestic and foreign markets. This is provided for by the Tax Code. However, for enterprises and organizations that conduct foreign economic activity, it is important to keep records on the standards adopted in the partner countries, for example, in the EU. And this, accordingly, requires the amendment of certain accounting rules, in particular, how the book of purchases is drawn up. The need for such a change is dictated by the fact that, based on the legislation of these countries, the standard procurement procedures for the European Union that reflect the purchase book are as follows:

• Simplified procedures;
• Negotiation procedures;
• Open and closed competitions;
• Selective (selective) procedures;
• Direct procurement without tender.

In the implementation of small purchases, for example, direct procedures are used without using a tender or simplified procedures, and when buying exceptional, specific benefits, electoral procedures and contests are used that stipulate the formation of a book of purchases according to EU standards. In short, the form of the new book of purchases for today is determined not only by the established recommendations of the Russian control authorities, but also by the standards adopted in Europe, and depends primarily on the nature of the type of procurement procedure itself.

The EU legislation provides for the selection of the procurement procedure depending on the type of the purchased good and the sector to which these benefits are related, and the legislation of the Russian Federation provides for the selection of procedures based on the initial cost of the state order. In Russia, the following procurement procedures are used:

• Open and closed competitions;
• Auction (electronic auction);
• Purchase from a single source by the state;
• Request for quotations.

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

To date, the rules provide that the purchase book may not reflect the following invoices received:

• With gratuitous receipt of basic and intangible assets, goods and services;
• At buying / selling by the broker on the exchange of currency and securities; Participant of the exchange (broker);
• Executed by the implementer for the sum difference;
• When the agent receives marketable products from the principal;
• When receiving funds under a commission agreement.

The list of orders of the Government of the Russian Federation No. 236-r includes about 55 types of products and services, so-called "auction" goods purchased through reverse auctions (including electronic ones), provided that the price threshold is overcome (currently 1 million rubles. ), Which may not be registered in the purchase book. In addition, the law contains a list of "exceptions", that is, those benefits that can be purchased without competitive procedures "from a single supplier", and which, accordingly, the purchase book may not reflect.

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

• Auction goods (purchased by auction, including electronic);
• Exclusive benefits (purchased from a single supplier);
• Other benefits (this group, for example, includes most of the services, works, while the procurement procedure is not clearly regulated).

According to Russian experts, such a regulation of the choice of procedures for procurement, not included in the list of mandatory goods for registration, creates incentives for the activation of foreign trade activities.