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What are the important points to consider regarding the e-procurement act?
What are the important points to consider regarding the e-procurement act?
According to Article 71-2.2 of the Tax Code, the form, application, accounting and usage procedure of the electronic purchase act is approved by the body (institution) determined by the relevant executive authority. The "Rules of form, application, accounting and use of the electronic purchase act" was approved by the Resolution No. 243 of the Cabinet of Ministers of the Republic of Azerbaijan dated July 7, 2020.
We note some important points from those rules.
The first point. The numbering of the electronic purchase act is carried out by the software. Article 2.4 of the Rules states that the series, number and date of issuance of the electronic purchase act are automatically generated by the program.
The second point. It is not possible to prepare the electronic act of purchase on previous dates. According to Clause 2.6 of the Rules, the date of preparation and registration of the electronic purchase act is considered the date of issuance of that electronic purchase act.
The third point. It is an absolute requirement to specify the name of the goods in the electronic purchase act. Article 2.9 of the Rules states that when the electronic purchase deed is drawn up, it is not allowed to use generalized names (for example, "goods", "construction materials" and other similar names) without mentioning the exact name of the purchased goods. Let's note one issue, as in the electronic invoice, the activity code is used when entering the names of the goods. For example, when buying hazelnuts and chestnut products from a citizen, it is against the rules to register the name of the product as an agricultural product.
Although the taxpayer enters the data manually in the "Act of purchase of goods", he chooses according to the activity codes presented in the electronic invoice. But if the taxpayer buys hazelnuts or chestnuts, it is against the rules to use the phrase "agricultural products" in the information entered.
The fourth point. is related to the implementation of operational adjustments. According to Article 3.6 of the Rules, in case of partial cancellation of the transaction, including partial return of the goods, a new series and number are assigned to the electronic purchase deed by the software during the correction made by selecting the "Partial cancellation of the transaction" section in the "Character" requisite of the electronic purchase deed. If the information specified in the electronic purchase deed drawn up by the taxpayer does not correspond to the information on the primary accounting documents (the purchase deed drawn up on a paper carrier and signed by an individual who is not registered with the tax authority), the section "Error on the primary accounting documents" in the "Character" requisite of the electronic purchase deed during the correction made by choosing, the software does not assign a new series and number to the electronic purchase deed.
According to Article 71-2.2 of the Tax Code, the form, application, accounting and usage procedure of the electronic purchase act is approved by the body (institution) determined by the relevant executive authority. The "Rules of form, application, accounting and use of the electronic purchase act" was approved by the Resolution No. 243 of the Cabinet of Ministers of the Republic of Azerbaijan dated July 7, 2020.
We note some important points from those rules.
The first point. The numbering of the electronic purchase act is carried out by the software. Article 2.4 of the Rules states that the series, number and date of issuance of the electronic purchase act are automatically generated by the program.
The second point. It is not possible to prepare the electronic act of purchase on previous dates. According to Clause 2.6 of the Rules, the date of preparation and registration of the electronic purchase act is considered the date of issuance of that electronic purchase act.
The third point. It is an absolute requirement to specify the name of the goods in the electronic purchase act. Article 2.9 of the Rules states that when the electronic purchase deed is drawn up, it is not allowed to use generalized names (for example, "goods", "construction materials" and other similar names) without mentioning the exact name of the purchased goods. Let's note one issue, as in the electronic invoice, the activity code is used when entering the names of the goods. For example, when buying hazelnuts and chestnut products from a citizen, it is against the rules to register the name of the product as an agricultural product.
Although the taxpayer enters the data manually in the "Act of purchase of goods", he chooses according to the activity codes presented in the electronic invoice. But if the taxpayer buys hazelnuts or chestnuts, it is against the rules to use the phrase "agricultural products" in the information entered.
The fourth point. is related to the implementation of operational adjustments. According to Article 3.6 of the Rules, in case of partial cancellation of the transaction, including partial return of the goods, a new series and number are assigned to the electronic purchase deed by the software during the correction made by selecting the "Partial cancellation of the transaction" section in the "Character" requisite of the electronic purchase deed. If the information specified in the electronic purchase deed drawn up by the taxpayer does not correspond to the information on the primary accounting documents (the purchase deed drawn up on a paper carrier and signed by an individual who is not registered with the tax authority), the section "Error on the primary accounting documents" in the "Character" requisite of the electronic purchase deed during the correction made by choosing, the software does not assign a new series and number to the electronic purchase deed.