The primary document is the root cause that allows you to identify the business transaction. That helps to understand on what basis of the accounting made a particular record. Primary documents are different, depending on the business and type of transaction. They must be stored for 3 years from the date of the operation.
❗️From 01.08.2020, the list of individual entrepreneurs who have to keep stock accounting and primary documents on the origin of goods has changed in accordance with the Cash Register Law.❗️
What does this mean??
✅ • Individual entrepreneurs who use cash registers and trade goods are required to keep stock accounting in accordance with all classic accounting rules. The Cash Register Law did not require this only from individual entrepreneurs, single taxpayers, non-payers of VAT.
✅ • From August 1, the individual entrepreneur not only keeps such stock accounting, but also has to provide the results to the tax authorities during the inspection. Documents on the origin of goods should be provided on the goods balances at the time of inspection.
Who will NOT be affected the obligation to have primary documents on the purchase of goods?
? Single tax entrepreneurs who do not use cash register;
? Entrepreneurs on a single tax, non-payers of VAT
The primary documents must indicate all the details provided by the Tax Code of Ukraine:
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