Евгений Шелест
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При составлении и хранении книг покупок и книг продаж в электронном виде налогоплательщик не обязан их подписывать усиленной квалифицированной электронной подписью руководителя организации (уполномоченного им лица) до передачи в налоговый орган, в частности, в случае их истребовании при проведении камеральной налоговой проверки. Соответствующие разъяснения содержатся в письме ФНС России от 24 января 2019 г. № ЕД-4-15/1044.
По общему правилу книги покупок и книги продаж и дополнительные листы к ним подписываются усиленной квалифицированной электронной подписью при их передаче в налоговый орган в случаях, предусмотренных Налоговым кодексом (абз. 2 п. 24 раздела II приложения № 4 «Форма книги покупок, применяемой при расчетах по налогу на добавленную стоимость, и правила ее ведения», абз. 2 п. 22 раздела II приложения № 5 «Форма книги продаж, применяемой при расчетах по налогу на добавленную стоимость, и правила ее ведения» к постановлению Правительства РФ от 26 декабря 2011 г. № 1137).
Вправе ли не вести книгу покупок юрлица и ИП, которые применяют освобождение от НДС? Узнайте из материала «Книга покупок» в «Энциклопедии решений. Налоги и взносы» интернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!
Напомним, что при проведении камеральной налоговой проверки декларации по НДС инспекция вправе запросить документы и за другие периоды.
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