New edition of the record book

Автор: admin_dev
New edition of the record book

In December 2013 the Ministry of Revenues, by its decree, approved amendments to the Procedure for maintaining settlement books and books of accounting of settlement operations, which had been approved only recently – in August 2013.

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An analysis of the Procedure reveals the following changes:

  • In Section 3 «Учет квитанций» the number of columns has been increased. Because of this, it is now additionally necessary to indicate the date and time of the start and end of the use of the book itself, the series and number allowing receipts to be individualized, and the fiscal receipt numbers according to the control tape (the last before the RRO failure and the first number of the current day).
  • The number of columns in the section «Учет квитанций и движения наличных средств» has been increased. Now, in the «Amount of cash» column it is necessary to record official cash deposits and cash disbursements. In the total amount of settlements it is necessary to single out the amount including VAT at 20%.
  • The business entity must ensure all conditions so that the URO book is used strictly in the business unit or with the RRO for which it was registered.

Decree No. 844 enters into force on February 7, 2014.

Almost simultaneously with the issuance of the decree, the Ministry of Revenues, in its letter dated 09.12.2013, allowed temporarily continuing to use the old versions of the Book.