Invoyisi: ingqiqo, ukusetyenziswa format lwangoku

Mhlawumbi bonke abo umsebenzi lowo elizayo ezinxulumene nezifundo iinkampani ingxelo kufuneka ukuba uyazi ukuba yintoni i-invoyisi.

Olu xwebhu uxwebhu abaqinisekisa unikezelo esemthethweni kwempahla okanye iinkonzo. Ngokwemiqathango accounting yerhafu Russian Federation, oku bubungqina ngembopheleleko umthengisi wakhe ukuba ahlawule VAT lwabiwo-mali efunekayo ukuze irhafu. Kuba accounting VAT werhafu igcwalisa iincwadi ukuthenga kunye, ngokulandelelana, yentengiso. Nayiphi invoyisi liya kuba negama nedilesi lomthengisi, kwaye umthengi. Kakade ke, kwi-invoyisi ibonisa uluhlu lwe iimpahla neenkonzo, umhla wo yingisela. It uya kukhutshwa i-invoyisi ukuba ifomu ezizodwa, yaye iya kusebenza isatifiketi esibonisa imvelaphi iimpahla.

ulawulo lomthetho

Elawula ukusetyenziswa invoyisi efanayo inqaku le Tax Code of Russia wababala 168 no-169 Ukongeza, kufuneka akhokelwe Resolution loRhulumente Russian ngomhla 02.12 2000 phantsi No. 914, nto leyo liphumeza imithetho kokungena asetyenziswa ukuba ngenxa invoyisi, kwakunye ukuthenga esele zikhankanywe kunye nokuthengiswa iincwadi kwifomu emiselweyo.

Ngokomthetho, ukuyilwa invoyisi icala kunye nemisebenzi kwezi ndidi zilandelayo berhafu, eqhuba le misebenzi:

1. irhafu.
2. Musa kuxhuzulwa irhafu (angqinelana inqaku 149 ze-RF Tax Code).
4. Udidi, bakhululwe kwintlawulo VAT (phantsi inqaku 145 ze-RF Tax Code). I ithegi kwenziwa invoyisi "ngaphandle."
5. I ekuthiwa- agents yerhafu ye-Russian Federation (yonke imibutho, kuquka oosomashishini ngamnye), benza kummandla Russian Federation ekuthengeni iimpahla okanye iinkonzo ezisuka kumaqumrhu angaphandle ongabhaliswanga ebhalisiweyo kunye nabasemagunyeni yerhafu.
6. Umbutho umqashi bepropathi kuwonke-wonke, njenge arhente werhafu.

Iindidi ze berhafu ukuba azithethi invoyisi ziquka:

1. Imibutho nabemi, ngaphandle ekudaleni iziko elisemthethweni (SP), inxaxheba kurhwebo ngemiyinge emincinci, ukutya kunye nezinye iinkonzo ngqo kuluntu ngemali. Kulo mzekelo, umthengisi kufuneka akhuphe Itshekhi umamkeli-mali kuphela.
2. berhafu ukuba imisebenzi izibambiso ayichatshazelwa VAT (ngaphandle labarhwebi kunye neenkonzo nomlomo).
3. Amaziko Banking, kwimisebenzi ethile, musa ukuhlawula VAT.
4. Iinkampani ze-inshorensi, kweentengiselwano ukuba baxolelwe irhafu.
6. Non-urhulumente, engarhafelwayo iVAT mali yomhlalaphantsi evela kwimisebenzi.

Ngokungqinelana Inqaku le-Tax Code of Russia No. 168, umthengi okanye umthengisi zingadlulanga iintsuku ezintlanu zekhalenda ukususela kumhla wentlawulo ngokupheleleyo okanye pre-intlawulo kufuneka ukuba angenise invoyisi iimpahla. Kulo mzekelo, ukuze abantu abagunyazisiweyo, ekufuneka basayine i-invoyisi, le mali, nentloko.

Abasemagunyeni yerhafu ngokukodwa befuna kuyilo yesixhobo ezifana i-invoyisi. Ifomati entsha (uluhlu lotshintsho kuxwebhu, esebenzayo ngo-Apreli 2012 ngokungqinelana neSigqibo Government of December 26, 2011) siboniswa apha ngezantsi.

format invoyisi

• ngokuhambelana 7 ngoku kuyimfuneko ukumisela ikhowudi lwemali, ngokutsho Classification vstrogom Russian;
• ukuba umbutho nezinye iiyunithi, ngoko umgca wokwahlula ibonisa inombolo isebe (leyo ngexesha elingaphambili kumiselwe kwimigaqo-nkqubo yobalo-);
• kwi "unit" liya kuba ikhowudi, kwakunye nesimboli, nto leyo nayo asuka somhleli zonke-Russian.

Le utshintsho olukhulu, ekufuneka uthobele invoyisi kunyaka-2012. Kananjalo umthetho Russian sicacisa ingqikelelo ye-invoyisi ngokwesiseko umsayino wedijithali. Okwangoku yokuba phantse asisetyenziswa konke.