Purchases¶
The Purchases (Покупки) section holds the documents for receipts from suppliers, incoming VAT tax documents and settlements with suppliers.
These groups are in the functions panel at the side once you open any list of the section; the section's own page, pictured above, gathers the same links into cards by kind: documents, journals, reports.
| Group | What it contains |
|---|---|
| Important | Supplier documents |
| More in this section | Purchase invoices, Supplier tax invoices, VAT adjustments received, Additional expenses, Supplier returns, Powers of attorney, Debt adjustments, Reconciliation acts |
| See also | Counterparties, Contracts, Items |
| Create | Receipt of goods and services, Incoming tax invoice, VAT adjustment (received), Additional expenses, Return to supplier, Power of attorney |
| Reports | Reconciliation statement, Settlements statement, Settlements aging, Settlements analysis, Register of received tax invoices |
Receipt of goods and services¶
Receipt of goods and services (Надходження товарів і послуг) covers goods, materials, equipment and services from a supplier (the kind is determined from the accounts of the lines). A new document opens as a receipt of goods; the warehouse comes from the Main warehouse of your personal settings, if one is set. The Supplier document number is required. An inventory line needs an item (the account tracks quantity by item and warehouse); a service line needs a cost item.
Typical entries:
| What | Entries |
|---|---|
| Goods | Dr 281 Cr 631 (materials — Dr 201 Cr 631) |
| Services (rent) | Dr 92 Cr 631 |
| VAT of a VAT payer, no advance | Dr 6441 Cr 631 — the tax credit is unconfirmed until the tax invoice is received |
| VAT after an advance to the supplier | Dr 6442 Cr 631; advance offset Dr 631 Cr 371 |
| VAT non-payer | VAT is included in the cost (for example, Dr 92 Cr 631 for the full amount) |
The printed form contains the supplier, the recipient, the warehouse and the supplier document. A payment order created based on a receipt names the receipt and the supplier document.
Additional expenses¶
Additional expenses (Надходження додаткових витрат) (delivery and the like) are created based on a posted receipt and allocate the amount to its inventory lines by amount or by quantity; each share is rounded to the kopiyka, the remainder goes to the last line. A VAT non-payer adds VAT to the allocated cost.
Incoming tax invoice¶
An Incoming tax invoice (Податкова накладна отримана) registers a supplier's tax invoice based on a receipt or a payment to the supplier (advance). The number and date of the supplier's invoice are required (no later than the registration date); the same invoice cannot be registered twice. Posting moves the credit to 6412: Dr 6412 Cr 6441. The kind "Not included in the VAT credit" (Не включається до податкового кредиту) posts nothing; a VAT non-payer is not allowed the document. After 365 days from the invoice date the form warns.
VAT adjustment (received)¶
Based on a return to the supplier, a VAT adjustment (received) (Розрахунок коригування (отриманий)) takes the supplier's tax invoice and the returned lines.
Power of attorney¶
A Power of attorney (Довіреність) is created based on a receipt and is valid for 15 days; the person, the validity period (not earlier than the issue date) and the goods are required. It is printed in form М-2 with the quantity in words.
Reports¶
The same settlement reports as in Sales, and the Register of received tax invoices (Реєстр отриманих податкових накладних).