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ORGANIZATION AND OPERATION OF YOUR BILLS NOW

A) Organization of files:

1. National Expenditures with various sundries
2. Shopping Providers
3. Import purchases (China, USA, Canary Islands, Ceuta and Melilla …, all non European Community)
4. Intra-Community acquisitions (European Community)
5. National Sales
6. Intra-Community (If you sell to an individual or company in the European community, is to be sold with VAT, unless the discharge in the census vies
7. Export Sales (Canary Islands, Ceuta and Melilla, China, USA …, all non European Community)
8. Banks (Bank statements)

B) must be stapled As an invoice:

SHOPPING AND EXPENSES: The person who creates the purchase order, when it has to review all the material arrives to check that the stock is correct. The accounting expense type selected in the program, introduce the invoice number and the date and method of payment (cash, bank card …)
– Import Purchase (Chinese, U.S. …, everything other than European Community):
or Proforma
or Invoice – Invoice
or proof of payment of advance
or proof of payment of the rest
transport or Invoice
or SAD (green, yellow, red)
– Shopping National and the rest:
or Invoice
or delivery note
or proof of payment or daybreak paid and, as (cash, credit card or bank)
– Charges:
or Invoice
or proof of payment or daybreak paid and, as (cash, credit card or bank)
– Paid with money that is not company with invoice in the name of the company, you have to take money out of the cash box, to give as paid those invoices.

SALES: Upon completion of sales, have to score in each band bill, payday and where has claimed or charged (cash, that bank card …)
– Sales:
or Invoice
or Collection
or by recorded delivery

C) Accounting of invoices:

Purchases and expenses:
– Shopping and national expenditure: was recorded with his normal VAT, selecting the VAT rate from continuing operations.
– Purchase of capital assets: A good investment is anything that takes more than a year consumed in the company, such as a computer, furniture, a car … that is never a good buy-sell, and that’s a commodity. Is recorded with your VAT, selecting the type of investment property taxes.
– Shopping imports: post the invoice + transport spending as the basis of the invoice and the VAT paid in customs and tax deductible. The VAT rate is to select import.
– Intra-Community acquisitions: we counted 21% VAT which will be calculated us, selecting the VAT rate of intra-Community acquisitions. This tax is passed and the time it appears to be neutral.
– Expenditure on Services Community: VAT is accounted for 21%, selecting the type of reverse charge VAT paid. This tax would be incurred by a tax, as the model 216, being then this deductible.
– Import Services Charges: VAT is accounted for 21%, selecting the type of reverse charge VAT. This tax would be incurred by a tax, as the model 216, being then this deductible.

SALES:
– Domestic sales: we counted his normal VAT, selecting the VAT rate from continuing operations.
– Intra Sales: we counted without VAT, selecting the type of intra-Community VAT exempt.
– Sales intracomutarias services: we counted with the rate of VAT reverse charge of impact.
– Export Sales: we counted without VAT, selecting the type of export taxes.

Sales Canary Islands, Ceuta and Melilla:

1) Sales to an individual or company and direct shipping company in Spain customer Peninsula Islands, Ceuta and Melilla.
It has to send the product to an invoice without VAT, corresponding SAD Permanently. It is also important to keep the document from the collection of the invoice and transport.

2) Sale to an individual or company without direct shipment to the customer’s address in the Canary Islands, Ceuta or Melilla.
In this case, it is important to sell VAT, because the transport is dispatched to mainland, such as the port of Algeciras or Malaga.
Now it is important that if the selling company in Spain can justify your order has arrived at Canary Islands, Ceuta or Melilla, could sell Exc. It is equally important to get and keep the DUA, transport receipt or collection and payment of the invoice.

GAFIC, SLP

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