The book of purchases for enterprises, leading foreign trade activities

Today in practicebooks of purchases, as is known, are intended for fixing 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 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.

When carrying out small purchases, for example,apply direct procedures without the use of a tender or simplified procedures, and in the procurement of exceptional, specific benefits, electoral procedures, competitions, which determine the formation of a book of purchases under EU standards, are applied. 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.

EU legislation provides for the choiceprocurement procedures 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 link 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:

• at gratuitous reception of the basic and non-material actives, the 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 issuer;
• when receiving funds under a commission agreement.

The list of orders of the Government of the Russian Federation No. 236-rincludes about 55 types of products and services, the so-called "auction" goods purchased through reverse auctions (including electronic ones), provided that the price threshold (currently 1 million rubles) is overcome, 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, 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.