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What has changed regarding the purchase of goods?
What has changed regarding the purchase of goods?
When purchasing goods from individuals who are not registered with the tax authority (do not have a TIN), the preparation of an electronic purchase act is regulated by Article 71-2 of the Tax Code. By the decision of the Cabinet of Ministers dated November 20, 2024, amendments were made to the rules for preparing purchase acts. Emin Sattarov comments on the new requirements of the legislation:
The rules for the application, accounting and use of the electronic purchase act are regulated by the decision of the Cabinet of Ministers No. 243 dated July 7, 2020. According to that document, when purchasing any goods from individuals, that is, citizens, who are not registered with the tax authority, a purchase act must be drawn up on paper, signed by both parties, and submitted to accounting within 5 days after the date of purchase of the goods, and an electronic purchase act must be drawn up on that paper carrier. If the payer has the opportunity to draw up an electronic purchase act on the spot, there is no need to draw up a purchase act on paper. If the electronic purchase act is printed and signed by the seller, it is considered a document confirming the transaction. The printed electronic purchase act is kept by the taxpayer after it is signed by an individual who is not registered with the tax authority.
However, in many cases, during investigations, it was argued that the person who presented the goods was not aware of the presentation or that the signature did not belong to him. In order to prevent such nuances, a separate amendment was made to the Cabinet of Ministers' Resolution No. 243 dated July 7, 2020 on November 20, 2024. According to the amendment, during the initial preparation of the electronic purchase act or the cancellation of the electronic purchase act, the individual who is not registered with the tax authority must receive confirmation via SMS to the mobile number registered in his name in the prescribed manner, and then draw it up using the taxpayer's enhanced electronic signature. Such regulation proves that the goods were actually presented by an individual. At the same time, it will minimize disputes with the tax authority during future tax audits.
The following points should be considered when drawing up an electronic purchase act:
1. Generalized names (agricultural products, construction materials) should not be used. If these notes are allowed, the submitted electronic purchase act may be considered invalid and may not be taken into account as an expense deducted from income.
2. The processes of amending or returning the electronic purchase act are carried out by the payer. During the return, an electronic purchase act with a new series and number must be drawn up and confirmed by an enhanced electronic signature. The corrected electronic purchase act is not assigned a new series and number by the software.
3. Cancellation of an electronic purchase act must be drawn up by the taxpayer's enhanced electronic signature after confirmation is received by SMS to the mobile number registered in the name of an individual not registered with the tax authority in the prescribed manner.
When purchasing goods from individuals who are not registered with the tax authority (do not have a TIN), the preparation of an electronic purchase act is regulated by Article 71-2 of the Tax Code. By the decision of the Cabinet of Ministers dated November 20, 2024, amendments were made to the rules for preparing purchase acts. Emin Sattarov comments on the new requirements of the legislation:
The rules for the application, accounting and use of the electronic purchase act are regulated by the decision of the Cabinet of Ministers No. 243 dated July 7, 2020. According to that document, when purchasing any goods from individuals, that is, citizens, who are not registered with the tax authority, a purchase act must be drawn up on paper, signed by both parties, and submitted to accounting within 5 days after the date of purchase of the goods, and an electronic purchase act must be drawn up on that paper carrier. If the payer has the opportunity to draw up an electronic purchase act on the spot, there is no need to draw up a purchase act on paper. If the electronic purchase act is printed and signed by the seller, it is considered a document confirming the transaction. The printed electronic purchase act is kept by the taxpayer after it is signed by an individual who is not registered with the tax authority.
However, in many cases, during investigations, it was argued that the person who presented the goods was not aware of the presentation or that the signature did not belong to him. In order to prevent such nuances, a separate amendment was made to the Cabinet of Ministers' Resolution No. 243 dated July 7, 2020 on November 20, 2024. According to the amendment, during the initial preparation of the electronic purchase act or the cancellation of the electronic purchase act, the individual who is not registered with the tax authority must receive confirmation via SMS to the mobile number registered in his name in the prescribed manner, and then draw it up using the taxpayer's enhanced electronic signature. Such regulation proves that the goods were actually presented by an individual. At the same time, it will minimize disputes with the tax authority during future tax audits.
The following points should be considered when drawing up an electronic purchase act:
1. Generalized names (agricultural products, construction materials) should not be used. If these notes are allowed, the submitted electronic purchase act may be considered invalid and may not be taken into account as an expense deducted from income.
2. The processes of amending or returning the electronic purchase act are carried out by the payer. During the return, an electronic purchase act with a new series and number must be drawn up and confirmed by an enhanced electronic signature. The corrected electronic purchase act is not assigned a new series and number by the software.
3. Cancellation of an electronic purchase act must be drawn up by the taxpayer's enhanced electronic signature after confirmation is received by SMS to the mobile number registered in the name of an individual not registered with the tax authority in the prescribed manner.