Taxpayers will draw up and print independently the waybill and the consignment note. A decision drafted by the Ministry of Finance provides that the State Tax Service will no longer print these documents in a centralized way. According to the authors of the initiative, this will simplify the process of record-keeping, issuance, storage and use of standard forms of primary documents with special regime, IPN reports.
Thus, the draft suggests freeing the State Tax Service of the tasks of centralized printing, registration, record-keeping, keeping and issuance to entities of the following standard forms of primary documents with special regime stipulated by the legislation – the consignment note and the waybill for trucks, cars and buses.
As a result, taxpayers will independently draw up and print the primary document forms, the waybill and the consignment note, with the mandatory elements required in the case of primary documents, except for those that remain within the remit of the State Tax Service.
“The decision was drafted in order to simplify the business administration process by excluding the need to use standard forms of primary documents with special regime, the waybill and consignment note. They will be drawn up in accordance with the requirements stipulated in the Law on Accounting and Financial Reporting. Thus, taxpayers will be able to make and print the waybill and consignment note,” said the Ministry of Finance.
