Daim ntawv qhia nqe thiab kev xa nyiaj yog cov thawj cov ntaub ntawv sau nyiaj txiag. Lawv tau kos duab thaum lub sij hawm siv los ua kev lag luam thiab ua pov thawj ntawm lawv qhov ua tiav.
Xa nqi
Ib daim ntawv qhia nqe nyob hauv Russia yog daim ntawv them se ntawm daim ntawv tsim, uas yuav tsum tau kos los ntawm tus muag lossis tus neeg cog lus. Raws li tau txais ntawv sau npe, lub tuam txhab tsim "Phau Ntawv yuav khoom", thiab raws cov ntawv tshaj tawm - "Phau Ntawv Muag".
Raws li Txoj Cai Kev Ua Se ntawm Lavxias Lavxias, tsuas yog cov VAT cov neeg them se nkaus xwb thiaj li muab cov neeg yuav khoom nrog daim ntawv sau nqe. Cov tuam txhab uas muaj nyob hauv cov txheej txheem them se yooj yim tsis yog cov neeg them nqi se no thiab yuav tsum tsis txhob sau se.
Daim ntawv qhia nqe xa cov ntaub ntawv ntawm lub npe thiab cov ntsiab lus ntawm tus muag thiab tus yuav, daim ntawv teev cov khoom lossis cov kev pabcuam, lawv tus nqi, tus nqi, tus nqi thiab tus nqi VAT. Daim ntawv no yog qhov yuav tsum tau ua thiab raug pov thawj nyob rau hauv Txoj Cai Them Se Ntawm Tebchaws Lav Xias. Daim ntawv qhia yuav tsum muaj cov ntaub ntawv hais txog tus lej thiab hnub tim ntawm daim ntawv qhia nqe, yog tias tsim nyog - tus nqi ntawm cov khoom siv uas tsis tseem ceeb, lub teb chaws ntawm cov khoom lag luam, tus naj npawb ntawm cov ntawv tshaj tawm kev lis kev cai.
Hauv Lavxias, lub hom phiaj ntawm daim ntawv qhia nqe yog VAT cov lej se. Nws coj mus muag rau tus muag khoom lub luag haujlwm hloov VAT rau pob nyiaj siv, rau tus yuav nws ua lub hauv paus rau kev nthuav qhia VAT rau kev txiav tawm.
Cov ntawv sau
Txoj kev Waybill yog thawj daim ntawv pov thawj, uas tau kos rau hauv 2 luam thiab ua pov thawj ntawm qhov hloov chaw thiab lub hauv paus rau sau tawm (sau npe) cov khoom muag. Daim ntawv qhia nqe yuav tsum muaj daim ntawv kos npe thiab lub thwj ntawm tus muag thiab tus yuav. Nws tau kos hauv ob daim ntawv luam, ib qho ntawm lawv tseem nyob nrog cov khoom xa tuaj, thib ob - nrog tus txais.
Goskomstat pom zoo cov ntawv sib sau ua ke ntawm daim ntawv sau tseg (daim ntawv No. TORG-12), tab sis lub koom haum tuaj yeem siv nws tus kheej daim foos.
Txoj kev nkag mus yuav tsum muaj cov ntsiab lus hauv qab no: npe, naj npawb thiab hnub tim ntawm cov ntawv, npe ntawm tus xa; lub npe ntawm cov khoom, nws ntau thiab muaj nuj nqis; txoj haujlwm ntawm tus neeg muaj lub luag haujlwm, lawv kos npe thiab ntsaws ruaj ruaj. Yog tias daim ntawv qhia nqe yuav tsis haum nrog Torg-12 daim ntawv, nws tuaj yeem lees txais rau kev suav los ntawm lub koom haum yuav khoom.
Thaum koom nrog kev lag luam kev lag luam ntawm cov tuam txhab thauj thib peb, cov kws tshaj lij pom zoo kom tso tseg Torg-12 daim ntawv thiab siv lwm daim ntawv sau cia - daim ntawv sau tseg (TTN).
Qhov sib txawv ntawm daim ntawv sau nqi thiab xa tuaj
Cov kev sib txawv hauv qab no tuaj yeem sib txawv ntawm daim ntawv qhia nqe thiab daim ntawv sau nqe:
- cov ntaub ntawv muaj ntau hom ntawv;
- daim ntawv qhia nqe tau daim ntawv nruj me ntsis, thaum daim ntawv qhia pub dawb;
- txoj kev waybill tau suam npe theej tawm - los ntawm tus muag thiab tus yuav, daim ntawv xa khoom - tsuas yog los ntawm tus xa khoom;
- cov ntaub ntawv no tsis tuaj yeem hloov pauv tau, tab sis sib txuam thiab xa tawm tib lub sijhawm thaum cov khoom muag pauv;
- daim ntawv qhia nqe yuav raug kos rau kev them nyiaj rau cov khoom thiab cov kev pabcuam, thaum daim ntawv sau nqe xa tawm tsuas yog thaum cov khoom xa khoom, cov kev pabcuam yog raug cai los ntawm kev ua;
- Tsis zoo li cov ntawv sau nqi, daim ntawv qhia nqe tsis lees paub qhov tseeb ntawm kev hloov cov khoom rau lwm tus, tab sis tsuas yog ua lub hauv paus rau VAT kev them nyiaj xwb;
- nyob ntawm daim ntawv qhia nqe, nws tsis tuaj yeem ua cov ntawv foob tawm tsam cov xa khoom ntawm cov khoom muag.
