FUNCIONAMENT I ORGANITZACIÓ LES FACTURES DE LA SEVA EMPRESA
A) Organització d’Arxius:
1. Despeses Nacionals vàries amb despeses vàries
2. Compres Proveïdors
3. Compres d’Importació (Xina, EUA, Canàries, Ceuta i Melilla…, tot el que no sigui Comunitat Europea)
4. Compres Intracomunitàries (Comunitat Europea)
5. Vendes Nacionals
6. Vendes Intracomunitàries (Si venem a un particular o empresa de la comunitat europea, s’ha de vendre amb *iva, a menys aquest dau d’alta en el cens *vies (http://www.aeat.es/wps/portal/navegacion2?channel=90cc47641648e010vgnvcm1000004ef01e0a____&ver=l&site=56d8237c0bc1ff00vgnvcm100000d7005a80____&idioma=es_es&menu=0&img=9)
7. Vendes Exportació (Canàries, Ceuta i Melilla, Xina, EUA…, tot el que no sigui Comunitat Europea)
8. Bancs (Extractes bancaris)
B) Com ha d’estar engrapada una factura de:
COMPRES I DESPESES: La persona que genera la comanda de la compra, quan arriba s’ha de repassar que arribi tot el material per controlar que l’estoc sigui el correcte. El comptable seleccionarà el tipus de despesa al programa, introduirà el nº de factura i el dia i mètode de pagament (efectiu, banc, targeta…)
– Compra Importació (Xina, EUA…, tot el que no sigui Comunitat Europea):
o Proforma
o Factura – Invoice
o Justificant de pagament de l’avançament
o Justificant de pagament de la resta
o Factura transport
o DUA (verd, groc, vermell)
– Compres Nacionals i la resta:
o Factura
o Albarà de lliurament
o Justificant de pagament o apuntar el dia que es paga i, com (efectiu, targeta o banc)
– Despeses:
o Factura
o Justificant de pagament o apuntar el dia que es paga i, com (efectiu, targeta o banc)
– Pagades amb diners que no és de l’empresa amb factura a nom de l’empresa, cal treure els diners de la caixa efectiu, per donar com pagades aquestes factures.
VENDES: Les persones que realitzin les vendes, han d’anotar en cada factura de bena, el dia de cobrament i per on s’ha cobrat o cobrarà (efectiu, que banc, targeta…)
– Vendes:
o Factura
o Cobrament
o Justificant de va enviar
C) Comptabilització de les factures:
COMPRES I DESPESES:
– Compres i despeses nacionals: Es comptabilitzen normals amb el seu *iva corresponent, seleccionant el tipus de *iva d’operacions corrents.
– Compra de béns d’inversió: Un bé d’inversió són qualsevol element que trigui més d’un any a consumir-se en l’empresa, com un ordinador, un moble, un cotxe… mai un ben que sigui de compra-embena, ja que això és una mercaderia. Es comptabilitza amb el seu *iva corresponent, seleccionant el tipus de *iva de béns d’inversió.
– Compres importacions: Es comptabilitza la factura+la despesa del transport com a base de la factura i amb el *iva pagat en la duana com *iva deduïble. El tipus de *iva a seleccionar és importació.
– Compres intracomunitàries: Es comptabilitzen amb *iva del 21% que haurem de calcular nosaltres, seleccionant el tipus de *iva d’adquisicions intracomunitàries. Aquest *iva es repercuteix i es dedueix alhora sent neutral.
– Despeses de Serveis intracomunitaris: Es comptabilitzen amb el *iva del 21%, seleccionant el tipus de *iva Inversió de Subjecte Passiu suportat. Aquest *iva s’hauria de pagar mitjançant un impost, com el model 216, sent després aquest deduïble.
– Despeses de Serveis d’importació: Es comptabilitzen amb el *iva del 21%, seleccionant el tipus de *iva Inversió de Subjecte Passiu. Aquest *iva s’hauria de pagar mitjançant un impost, com el model 216, sent després aquest deduïble.
VENDES:
– Vendes nacionals: Es comptabilitzen normals amb el seu IVA corresponent, seleccionant el tipus d’IVA d’operacions corrents.
– Vendes intracomunitàries: Es comptabilitzen sense *iva, seleccionant el tipus de *iva de lliuraments intracomunitaris exempts.
– Vendes serveis *intracomutarias: Es comptabilitzen amb el tipus de *iva inversió del subjecte passiu de repercutit.
– Vendes exportació: Es comptabilitzen sense *iva, seleccionant el tipus de *iva d’exportació.
Vendes a Canàries, Ceuta o Melilla:
1) Venda a un particular o empresa i enviament directe de la nostra empresa a Espanya *Peninsula al client a Canàries, Ceuta o Melilla.
S’ha d’enviar el producte amb una factura sense IVA, sempre disposant del *DUA corresponent. Així mateix, és important guardar el document justificatiu del cobrament de la factura i del transport.
2) Venda a un particular o empresa SENSE enviament directe a l’adreça del client a Canàries, Ceuta o Melilla.
En aquest cas, és important vendre AMB IVA, a causa que el transport ho enviem a territori Peninsular, com per exemple al port d’Algesires o Màlaga.
Ara bé, és important que si l’empresa venedora d’Espanya pot justificar que ha arribat la seva comanda a Canàries, Ceuta o Melilla, podria vendre-li SENSE IVA. És igualment important aconseguir i guardar el *DUA, justificant de transport o recollida i cobrament de la factura.
Departament de comptabilitat
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