Primary document

Primary document - a document that includes the source information obtained in the process of research, development, observation and other types of human activity.

In accounting, the primary document is surrendered or compiled at the time of the business transaction or, if this is not possible, immediately after it is completed, and is the first evidence of the facts that have occurred. The original document confirms the validity of the economic operation. It establishes the responsibility of individual performers for their business operations.

The primary documents include a cash order , invoice , certificate , certificate , etc.

The question of attributing the invoice to the primary documents is debatable. An invoice in itself does not denote any business transaction, it is only an annex to the primary document itself ( invoice , act ). The presence of an invoice is necessary to receive a deduction on VAT , but it is illegal to receive a deduction on one invoice only in the absence of an act or invoice (there are exceptions to this rule).

In the Tax Code, the concepts of "primary document" and "invoice" are separated by a comma ( see, for example, Article 120. A gross violation of the rules for recording income and expenses and objects of taxation . ... Under a gross violation of rules for accounting for income and expenses and objects of taxation for the purposes of this article, there is understood the absence of primary documents, or the absence of invoices, or accounting registers ...).

For the majority of primary documents, unified forms were introduced, for example, for documents on the accounting of fixed assets , labor, trade operations, and cash payments. If the official form of the document is not entered, the organization itself develops its form ^[1] . In this document should contain the following mandatory details:

• Title of the document;
• date of the document;
• name of company;
• the content of the business transaction;
• operation meters;
• list of responsible officials;
• personal signatures of these persons.