Any business operations conducted by a particular enterprise or organization require the execution of primary documents. This is what the Federal Law “On Accounting” tells us (article 9). Its provisions provide for such a document - this is a receipt order. All receipts of materials should be issued with this particular paper.
However, there is a simplified version of capitalization when a receipt order is not required. Rather, it is simply replaced by stamping the organization. It is placed on the invoice, invoice or other paper presented by the supplier company. Of course, the print should contain the same details as the document in question. Thus, the responsible employee of the recipient company is required to fill out all the necessary details of the indicated stamp. It should be noted that these documents have the same strength as a receipt order.
If a legal entity, in addition to trading operations, is also engaged in any activity, then the receipt, as well as the receipt of goods, are subject to the same registration (as is the case with materials). Such persons may be, for example, manufacturing enterprises, in the structure of which there is an own trading division. If so, then a receipt order in case of
receipt of goods is issued in any case. Alternatively, a stamp is put on the supplier’s documents and everything happens according to the scheme described above. Of course, such a procedure is completely unacceptable for purely trading organizations.
In the case when a receipt order should be, but they did not take care of it at one time, then this is considered a gross violation. First, the organization may be fined. If it still becomes clear that the tax base has been specially underestimated, then the amount of sanctions applied will be calculated at the rate of 10% of the amount of tax that has not been paid. In addition, it is very likely that the absence of the necessary
documentation (primary) will lead to a refusal to deduct the input value
added tax on goods or materials.
They also distinguish such a thing as a customs receipt order. Its application in the Russian Federation provides for registration of payment by citizens of a number of homonymous payments. In particular, these include: fees for the issuance of a qualification certificate and licenses (or restoration of their validity), fees for the design, storage and maintenance of any product, the provision of information and advice, and participation in auctions. Moreover, if there is a cargo
declaration (customs), then the mentioned document is not used. Each such TPO is made from special paper of a self-copying type. Of course, it refers to
strict reporting forms, which “unexpectedly lose” are strongly discouraged. Despite the fact that the document is presented in three sheets (stitched), there may not be enough space when filling out. In this case, you will need to fill in additional sheets. By the way, TVET can be filled only by
an official who without fail supplies each copy of the document not only with a signature, but also with a seal.