Shopping books, which are widespread today in the practice of activity, are known to be used to record invoices and other documents in them that confirm the fact of payment of VAT when making purchases both on the domestic and foreign markets. It is provided by the Tax Code of the Russian Federation. However, for enterprises and organizations conducting foreign trade activities, keeping up to date with the standards adopted in partner countries, for example, in the EU, becomes relevant. And this, accordingly, requires a change in some accounting rules, in particular, how a shopping book is made out. The need for such a change is dictated by the fact that, based on the laws of these countries, the standard procurement procedures for the European Union, which are reflected in the purchase book, are as follows:
- simplified procedures;
- negotiation procedures;
- open and closed competitions;
- selective (selective) procedures;
- direct purchases without a tender.
When making small purchases, for example, they use direct procedures without using a tender or simplified procedures, and when purchasing exceptional, specific goods, election procedures and tenders are applied that determine the formation of a shopping book according to EU standards. In a word, the form of a new shopping book today is determined not only by the established recommendations of the control bodies of the Russian Federation, but also by the standards adopted in Europe, and depends primarily on the nature of the type of procurement procedure itself.
The EU legislation provides for the selection of the procurement procedure depending on the type of goods purchased and the sector to which these goods belong, and the legislation of the Russian Federation provides for the selection of procedures based on the initial cost of the state order. The following procurement procedures are used in Russia:
- open and closed competitions;
- auction (electronic auction);
- procurement from a single source by the state;
- request for quotes.
However, the law does not tie the choice of the procurement procedure to this classification and the procedure for its reflection in the relevant accounting documents.
To date, the rules stipulate that the purchase book may not reflect the following invoices received:
- upon receipt of gratuitous fixed and intangible assets, goods and services;
- upon purchase / sale by a broker at a stock exchange of currency and securities; Exchange member (broker);
- executed by the seller for the total difference;
- upon receipt by the agent of marketable products from the principal;
- upon receipt of funds under a commission agreement.
The list of Decree of the Government of the Russian Federation No. 236-r includes about 55 types of products and services, the so-called “auction” goods purchased through reverse auctions (including electronic ones), provided that the price threshold is overcome (currently 1 million rubles). ), which may not be registered in the shopping book. In addition, the law contains a list of “exceptions”, that is, those goods 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, the benefits that are not registered in this document can be divided into three groups:
- auction benefits (purchased at auction, including electronic);
- exceptional benefits (purchased from a single supplier);
- other benefits (this group, for example, includes most of the services, works, and the procurement procedure is not clearly regulated).
According to Russian experts, such regulation of the selection of procurement procedures that are not included in the list of goods required for registration creates incentives for the activation of foreign economic activity.