The movement document issued before shipment or delivery or distribution of stocks, stocks came to their final destination and safeguarded by the taxpayer carrying out the transaction, other than individuals(Bokföring).
There is the possibility of the delivery note be issued electronically enough to have access to the data element during the movement for control purposes. It is clarified that the movement document issued regardless of whether the movement is carried out by means of transport of the seller or any third party.
If we can not find buyers handling and distribution of goods, is the "Cumulative movement sheet", and the client's position indicated by the word "Different". Upon delivery of the stocks issued for each individual delivery or direct sale documents , or a new movement document(Redovisning). By returning the undelivered stocks it is possible to be issued relevant document which indicates the type and quantity of returnable stocks ( "Document Handling," "Delivery Note", "Accompanying Distribution Inventory", "movement document unbilled stocks' , which plays the role of the old inverse Bulletin Shipping or older Receipt Card) or state the rest of the returned amount to the original document, or relevant updated file.
In our view, the companies that already use "Cumulative movement sheet", can hold special grammografisi having the form.
According to the circular POL.1003 / 2015 version of the movement document is not required in the following cases(Bokföring göteborg):
a) When stocks traded between professional installations of the same entity, which are located in the same or contiguous building space.
b) When an entity uses facilities located adjacent property or immovable property situated opposite one another and are easy to carry out audit checks on the quantitative handling of entity reserves.
c) Delivery of agricultural products from producers, either the specific or the normal VAT scheme, since the movement document issued by those recipient. In this case a copy of the movement document delivered or sent to the producer.
d) Especially for handling the purchased milk received from farmers - producers , whether those producers within the regular or special VAT scheme, may be issued by the recipient entities the movement document, as referred to in para. 8 and 9 of Article 5. Alternatively, the receiving entity may register in the appropriate file upon receipt of the milk, the evidence of the parties, the amount and type migrant milk, and the date made the movement. For the needs of the entity that delivers the milk is given by the receiving entity drawn up not a copy of the statement or other statement with similar content(Bokföring kungsbacka).
e) The provisions of par. d also apply in such cases receiving different stocks from different persons.
f) For the movement of olives from groves producers - farmers to mills for crushing, since moving olives presents peculiarities .
g) Movement of goods by natural persons mentioned in par. 1 of article 39, among which are the farmers of the special VAT scheme, since it is not subject to the regulations of this law, are not required to monitor (handling, delivery, shipment ) of their stocks(Redovisningskonsulter).
h) fixed Movement and distribution of spare parts and equipment between the entity facilities, if not for her marketed exclusively dedicated to trouble shooting on the premises.
i) Handling of damaged stocks to reject them. \
j) Handling of goods that have no commodity value for the sender, the recipient or a third person, alternatively or cumulatively, and the disposal of these individually or not, does not bring any income. Not that issued the said component for handling unwanted or unsuitable goods, products or waste in dumps . next blog
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