
The requirements of clause 5 of Section II of Procedure No. 496 oblige entrepreneurs to maintain an inventory accounting form.
Who needs inventory accounting?
Inventory accounting must be maintained by:
- individual entrepreneurs under the general taxation system,
- group 3 entrepreneurs on the single tax with VAT,
- entrepreneurs on the single tax who sell complex household appliances and equipment, as well as medicines and jewelry.
Why is inventory accounting needed?
It all comes down to the fact that the entrepreneur must have primary documents for the purchase of goods.
What is displayed in the Torgsoft inventory accounting form?
Everything in accordance with legal requirements:
- No.
- Record date.
- Details of the primary document confirming the receipt or disposal of goods: type, date, No., supplier.
- Total value of goods according to the primary document: receipt of goods, disposal of goods.
- Notes.
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