Advance report in the organization. Filling rules, possible violations and error correction options

The legal topic is very complex, but in this article, we will try to answer the question “Is it possible to put a stamp on Advance Reports 2021?” Of course, if you still have questions, you can consult with lawyers online for free directly on the website.

In 2021, the Central Bank made changes to the report by adopting regulatory legal act No. 4416-U dated June 19, 2021, which introduced significant amendments to the instructions of the Central Bank of the Russian Federation dated March 11, 2021 No. 3210-U. The main modifications affected clause 6.3, and from August 19 it became easier to issue accountable amounts.

Is it necessary to put the organization's stamp on the expense report?

The employee is obliged, within the deadlines established by the internal documents of the organization, to draw up a brief report on the work performed during the business trip, which is agreed upon by the manager, and submit it to the accounting department along with a travel certificate (Form N T-10) and an advance report (Form AO-1).
Supporting documents, expenses confirming the production nature of the business trip must be attached to the advance report.
Such documents may be: - travel tickets; — travel bills; — residence certificate in form N T-10, except for long-distance business trips abroad; — a copy of the international passport for a business trip outside the CIS; — report on the completion of the service form (task No. T-10a);

Local act on business trips sample

An employee purchases goods and materials abroad on his own behalf and at his own expense, and subsequently sells such goods and materials by concluding a sales and purchase agreement directly to the enterprise. Формы, образцы, шабРоны RїРѕ РѕСЃРЅРѕРІРЅРѕР№ деятеРьности. Р' настоящее время действует форма бРанка Ристка РЅРµС ‚рудоспособности, установенная РџСЂРёРєР° Р·РѕРј Монздравсоцразвития R Р¤ РѕС‚. Что измениРось РІ РїРѕСЂСЏРґРєРµ оформРRµРЅРЅСЏ сРужебных РєРѕјР°Р ЅРґРёСЂРѕРІРѕРє РІ РіРѕРґСѓ. R SѓРєРѕРІРѕРґСЃС‚РІР°, R˜РЅСЃС‚рукции, R'Р R°РЅРєРё R'Р R°РЅРєРёРћР±СЂР°Р·С†С‹ RѕР±СЂР°Р·Рµ С† сРужебна СЏ записка Рѕ командировании SЃРѕС‚СЂСѓРґРЅРёРєР°. First, let's look at Rostrud's comments and responses to employee complaints regarding the procedure for changing job descriptions. An agreement to change the terms of an employment contract determined by the parties is concluded in writing.

In the event of a period of temporary disability on a business trip, the employee is obliged to immediately notify the official of the company who made the decision on his business trip about such circumstances. Reimbursement for expenses for business telephone conversations is made in the amounts agreed upon with the person who made the decision to send the employee. Now it is necessary to make appropriate changes to this document or approve its new edition. And most often, such a rule is established. The posted worker, within 3 working days after returning, is obliged to provide documents confirming the intended use of the funds issued for the trip. In such cases, the duration of the trip is determined according to the official letter that the traveler must write after his return to the office. The staffing table is a normative act of local significance, revealing information about the staffing structure of the enterprise, the composition and number of employees. If you were looking for “a sample of a local regulatory act on the amount of travel allowances,” there is a pneumatic button for downloading below on the page. But the requirements for state entities and brothers with terrible or harmful labor contracts are somewhat stricter. It covers not only the names of possible positions, but also their code values. The number of real units for each position is indicated in column 4 and is determined based on the financial needs of the organization.

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Do I need to put a stamp on the expense report?

Until January 1, 2021, a unified form was provided for the preparation of an advance report - form No. AO-1, ​​approved by Resolution of the State Statistics Committee dated 01.08.2021 No. 55. In the instructions for the use and completion of the unified form “Advance report” there is no mention of printing, also on the form (AO-1) did not have a specially designated place for the organization’s seal.

From January 1, 2021, unified forms of primary documents are no longer mandatory for use. Organizations (entrepreneurs) can document all their business transactions with independently developed forms of documents, which are approved by an order on accounting policies.

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Does an organization need a stamp on 2-personal income tax forms? Many documents are only valid if they have a seal. If there is no seal, the transaction may be considered invalid.

If you put a stamp on the manager’s signature, this will not be considered an error or violation. Tell friends: Answer: The advance report is approved by the director or head of the department and is an internal document. The company seal confirms the signature of the person who signed the document and is usually placed on the signatures of the manager (director). and where are you there M.P. Did you see it? And we’ll put a stamp on it. stamps are not placed on the expense report. The place of printing on forms in accordance with GOST is always indicated by the letters MP (place of seal), if there is no designation, then the stamp is on the document. Tell me, where should whose signatures be on the advance payment? and is it necessary to put a stamp? Signature of the accountable person (at the end) and the accountant who approved the report (in the middle). No stamp needed.

Previously, before April 2015, if there was no stamp on the documents, the consequences in this case could be dire. If a dispute arises with a counterparty or with a regulatory authority. A document executed without a seal could be declared invalid. Therefore, some accountants put a seal on all documents. Even those that don’t need an imprint.

After this, the accountable person submits the advance report form to the accounting department, attaching all supporting documents. What does the accountant fill out in the expense report? Having received the report, the accountant must check the correctness of completion and compare the data given in the table with that specified in the attached documents. The document is assigned an individual number. At the bottom of the front side, the accountant fills out the “receipt” lines: from whom the report form was received, its number and date, the amount spent, the number of attached documents, the date the report was accepted and the accountant’s signature.

Is it necessary to put a stamp on the expense report? (AND

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Mandatory details of cash receipt and BSO in 2021

All these data are mandatory details for an online cash register receipt. If at least one of them is missing on the check, then by law the check is considered invalid, and the entrepreneur will have to make every effort to prove to the inspection authority the use of the online cash register, otherwise he will be fined for non-compliance with the new law. More details about the check details required by 54-FZ can be found in the text of the law itself. At the same time, even the buyer himself can control the compliance of the details on checks with the law, so not only entrepreneurs need to be aware of what details should be on a cash receipt.

1. Document's name.
2. Document number, consisting of six digits.
3. The name and form of ownership of the organization issuing the check.
4. Company address.
5. TIN of the company that issued the document.
6. Type of service provided to the client.
7. Service cost.
8. The amount paid by the client.
9. Position and full name of the employee who accepted the payment.
10. Other characteristics of the service (optional).

Systematization of accounting

InfoV assistance to employees when filling out the report, the employer can develop instructions for its preparation. On the front of the form, the accountant indicates the following information:

Travel certificate (form T-10)** Mandatory: a mark is placed at each destination* Sections 1 and 2 of the instructions approved by Decree of the State Statistics Committee of Russia dated January 5, 2021 No. 1, Methodological guidelines approved by order of the Ministry of Finance of Russia dated December 15, 2021 . No. 173n Other documents (orders, instructions, staffing table (form T-3), personal card of the employee (form T-2), official assignment for sending on a business trip and a report on its implementation (form T-10a)*, record sheet working time (in commercial organizations - form T-13, in state (municipal) institutions - either form T-13 or form 0504421), payroll (in commercial organizations - form T-49, in state (municipal) institutions – form 0504401), personal accounts (forms T-54, T-54a), etc.

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Printing on the expense report

"UNP" No. 3, 2021 I ask for advice. Do I need to keep mobile call logs? The material was prepared by Irina Bushueva, UNP expert. This time Olga Protova, chief accountant from Moscow, asked for advice: “Our company plans to provide employees with mobile communications. We will have supporting documents: an agreement with a telecom operator, monthly bills, a list of positions of employees who use the organization's SIM cards, as well as job descriptions. I read that tax authorities also require keeping a log of all calls indicating the full names and positions of the people our employees call. Or indicate the subscriber on the bill details against each conversation. But this is almost impossible to do! Colleagues, tell us how you are doing.” Opinion 1: set a limit for each employee Natalya Ermolaeva, chief accountant of Partner LLC from Blagoveshchensk, solved this problem as follows: “In the order of the manager, a limit of funds for mobile communications is established for each employee (SIM cards are issued to the company). If an employee goes beyond the established amount, then such excess is not taken into account for income tax. Limits are set within reasonable limits and are reviewed periodically.

The small value of the limit indicates that even with the most thorough inspection, the inspector is unlikely to identify significant distortions. The inspectors themselves understand this, so we have not yet encountered any complaints. We also do not order account details from the operator.” Opinion 2: limit plus account detailing Ilya Antonenko, financial director of a leasing group from St. Petersburg, also uses limits: “If an employee has exceeded the established limit, then a detailed report is requested at this number. Based on it, a decision is made: to take into account the excess as an expense or to withhold this amount from the employee. The Ministry of Finance does not object to such accounting (letter dated October 13, 2006 No. 03-03-04/2/217). Our company does not keep a call log, but the inspectors did not make any claims, despite the significant amounts of expenses under this item.” Opinion 3: sample according to detail Another option is suggested by Igor Bely, chief accountant of Kontur-Flok LLC from Lipetsk: “We do not study each number in detail, but select subscribers according to the following scheme. First, we note negotiations that are clearly production (for example, telephone numbers of counterparties, their employees, negotiations were conducted during working hours, etc.). Taking into account negotiations, the productive nature of which can only be proven indirectly, risks are assessed and a decision is made. And calls that are not included in the sample are automatically considered personal, the cost of which is reimbursed by the employee.” Opinion 4: the log can indicate the general direction of calls “I think the main thing is to have detailed accounts,” notes Maxim Domukhovsky, chief accountant of SmolCarton LLC from Smolensk. — The need to keep a call log follows from the letter of the Federal Tax Service for Moscow dated 02/09/05 No. 20-12/8153. However, this is just a private explanation from local tax authorities, which is not binding. We still keep a similar log, but we do not indicate a complete list of negotiations, but only group calls, for example, “negotiations with suppliers.” During the inspections, no complaints were made against us.” We make a decision Reader's choice. Olga Protova decided to make a selection based on detail until statistics on mobile communications costs were compiled. And then, perhaps, he will switch to using limits. Editor's Choice. We agree with Olga, but it should be noted that it is better for any company to have detailed accounts, regardless of the chosen option.

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How have reporting documents changed since July 1, 2021?

From July 1, 2021, the rules for accepting documents from accountable persons have changed significantly. If innovations in work are not taken into account, then the company’s expenses cannot be taken into account for tax purposes. Let's figure out how to work with accountable documents according to the new rules.

Old BSOs are not valid

Not all businessmen are required to switch to online cash register systems from 07/01/2021. Consequently, some have the right to work under the old rules. Remind your colleagues what types of services, goods and works can be purchased without new generation fiscal documentation:

If you have already posted a document and want to draw up a new one, not a corrective one, the document with the error must be cancelled. To do this, cross out the entire text of the incorrect document. Write “Cancelled” in any empty space. Place the date and signature next to it with a transcript.

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Do I need to stamp the expense report?

Is it necessary to put a stamp on an expense report - a set of accounting indicators reflected in the form of certain tables and characterizing the movement of property, liabilities and the financial position of the company for the reporting period. Financial statements are a system of data on the financial position of a company, the financial results of its activities and changes in its financial position and are compiled on the basis of accounting data.

Is it necessary to put a stamp on the expense report - designed to display information from the database. Reports are similar to documents, but these objects perform different functions. Documents enter information into a database, reports output results.

Enter the site

Look, i.e. The accountant must sign: 1. in the box: The report has been verified - signature 2. in the following. square: accountant - signature 3. I approve the report in the amount signature - signature 4. Under the table with DT CT: Accountant - signature

At the beginning of the organization’s activities, the founder (not an employee of the organization) purchased the organization’s seal in cash, there is an invoice for the amount of 96,228 with VAT (VAT is allocated) and a cash receipt for the amount of 96,230. According to the cash receipt, an advance report was made to the founder (entries Dt-60.2.1 Kt-71.1), and the invoice - capitalization of the stamp on 10.6-60.1.1 - cost, 18.3.1.-60.1.1 - VAT. Account 60 freezes, not closed. How to close it. And how to do it right. .

Overview of form ao-1

Moscow, Marshala Zhukova Avenue, building 2, office 202. Tel: +7 (495) 258-06-12 (multi-channel), Email: [email protected] Skype: pechati-m Mon-Fri from 9:00 until 18:00, shipment until 19:00, Sat from 10:00 to 14:00 The civil legislation of the Russian Federation, as such, does not contain a definition of the seal of a legal entity. Clause 2.1. GOST R 51511–2001 (adopted and put into effect by Decree of the State Standard of the Russian Federation dated December 25, 2001 No. 573-st) the following descriptions are given:

• printing - a device containing a printing cliche for applying impressions to paper;
• seal cliche - a seal element containing a mirror image of a seal impression.

It is necessary to distinguish between the concept of printing as a mechanism and as an image on paper.

Advance reports are stamped

There are also cases when sales receipts indicate “medicines” or “services” in the “Name of Goods” column. Attention In such a situation, the accountable person must write down on the back of the check exactly what he purchased and at what cost. However, it should be warned that the presence of such checks for auditors is a reason to fray their nerves and attempts to prove that the institution accepted them for accounting unlawfully. Sometimes the cause of a dispute when checking expense reports are checks punched on weekends, holidays, and outside working hours.

After the expenses have been incurred, the employee who received the money is obliged to return the balance to the enterprise’s cash desk or, if there was an overspending, to receive the excess money spent from the cash register. It is at this stage that a document called “Advance report” .

Cash and sales receipts for individual entrepreneurs in 2020

Since the sales receipt was a cash register application for a long time, it contained additional information. The forms were printed in advance and filled out by the responsible person. Entrepreneurs and organizations that received a deferment on online cash registers have the right to adhere to the previous rules until July 2021.

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The most common violation of cash discipline is failure to issue a check, which indicates failure to carry out a cash transaction. This results in administrative liability: the entrepreneur is fined 1.5-3 thousand rubles. The same penalty is applied if the issued check does not contain all the required details or is printed on a machine that has not been registered with the Federal Tax Service. In the first case, inspectors may limit themselves to a warning if the individual entrepreneur has valid reasons, for example, lack of electricity or temporary failure of the device.

Types of documents for expense reports

Cash receipts are quite problematic documents. Due to poor print quality, some details may be difficult to read. And during storage, they fade and can become blank sheets of paper. To protect yourself, you need to make a copy of the check immediately after receiving it and have it certified either by the seller or your manager. These copies should be kept next to the receipts.

• Receive a production and economic task from the management of the enterprise (for example, to purchase / pay for goods, work or services);
• Receive a cash advance for expenses related to the task received;
• Go to another enterprise(s) at the place of work or outside it (business trip);
• Have with you properly executed documents for receipt and payment of inventory items (power of attorney, checkbook, corporate card);
• Draw up a report on the use of money and submit it to the accounting department within the prescribed period;
• Transfer valuables for storage and documents to the accounting department;
• Settle monetary relations (return the balance of unused money or receive additional funds to compensate for overspending).

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How to properly prepare an advance report? Sample and rules

The Central Bank of Russia shared the same opinion in 2021 in its letter No. 36-3/2408. At the same time, his letter, but dated December 24, 2021 No. 14-27/513, contains information about whether the question: whether it is possible to use a bank card to calculate the accountable amount is not within the competence of the Central Bank. Then the network enterprise must independently deal with its problems in this case. And so that the regulatory agency does not have unnecessary questions, it is recommended to use the cash register.

To generate information about cash issuance, you need to start by creating a new cash receipt order. After filling out, the document should be printed and given to the accountable person so that the latter fills out the line about receipt of funds and signs. Only after this can you save and post the document.

Accounting entries

The transactions made after filling out the advance report depend on the purpose of receiving the advance:

D08, 10, 41 - K71 - materials purchased by the accountable person are capitalized

If the employee left an advance payment without actually receiving the goods, then the following posting is made:

D60, 76 - K71 - prepayment made to the supplier

Accounting entries based on the results of a business trip:

D20 - K71 - expenses for a business trip, the purpose of which was to perform work under a contract with the customer, were written off;

D44 - K71 - expenses for a business trip that was related to advertising or selling the company’s goods;

D08 - K71 - business trip expenses associated with the purchase of new equipment, machines, etc.

D28 - K71 - the business trip was related to the return of defective goods to the supplier.

If the company applies the general regime, then VAT must be allocated from travel expenses:

D19 - K71 - the amount of VAT on business trip expenses is taken into account;

D68 - K19 - VAT credited.

If an employee has an unused advance payment for a business trip, he must return it:

D50 - K71 - unused advance payment for a business trip was returned in cash to the cash desk using a cash receipt order;

D51 - K71 - unused advance payment transferred to current account

D70 - K71 - unused advance payment is withheld from accrued wages

Printing on the expense report

2) the boss pays sums of money for telephone expenses to employees by order, they noted that monthly on the day of salary payment these amounts are also paid, but not everyone provides supporting documents (not all terminals have paper for printing a check) does this threaten me with something and is it necessary pay personal income tax on these amounts?

The procedure for drawing up and submitting an advance report is established by Directive of the Bank of Russia dated March 11, 2021 N 3210-U “On the procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses” (hereinafter referred to as Directive N 3210-U).

Under the advance report

For organizations and individual entrepreneurs, the obligation to issue cash register checks to customers when making cash payments is established by Federal Law dated May 22, 2021 N 54-FZ “On the use of cash register equipment when making cash payments and (or) settlements using payment cards” (hereinafter - Law No. 54-FZ). In accordance with this law (clause 1 of article 4 of Law N 54-FZ), the Government of the Russian Federation, by resolution of July 23, 2021 N 470, approved the Regulations on the registration and use of cash register equipment used by organizations and individual entrepreneurs (hereinafter referred to as the Regulations on CCP) .

Some cash receipts indicate the names of purchased goods and their cost. However, even in this case, the check does not yet become the primary document. But some checks have a special field for the signature of the person issuing it.

Is a sales receipt valid if there is no cash receipt in 2021?

1. When selling a product or service, a cash receipt is issued, and it does not matter whether the payment was made in cash or electronic money.
2. Entrepreneurs who are engaged in retail trade using PSN or UTII until July 1, 2021 may not have used cash registers. If such entrepreneurs do not have working personnel on their staff, then the period when the cash register can not be used is extended until July 1, 2021. Instead of a cash register, they issue a commodity one.
3. Both checks confirm the purchase and sale agreement for a product or service.

• clause 2 art. 346.26, which regulates the list of business activities that are subject to a single tax on income received.
• clause 2 art. 346.43, which provides a list of types of business that are subject to the patent tax system.