Which accounting documents have to be issued in carrying out activity under a business certificate?

You must use the following accounting documents:

• receipt of sale/purchase of goods/services (FR0508);

• invoice;
• VAT invoice;
• cash register receipt (if income is accounted for using a cash register);

  If the payment coincides with the performance of the service or transfer of the good, then, at the request of the client, you have to issue, at the moment of receiving the money, a receipt of sale/purchase of goods/services (FR0508).

  If the payment does not coincide with the performance of the service or transfer of the good, then, at the time of provision of the service / transfer of the good, you have to issue an invoice or, if you are a VAT payer, a VAT invoice which must state that payment for the services or goods will be made at a later date, and, when payment is made at the later date, at the time of receiving the money (if payment will be made in cash), you must, at the request of the client, issue a receipt of sale/purchase of goods/services (FR0508).