The Ministry of Finance specified which primary accounting documents may confirm expenses for accounting purposes.
In its letter dated 07/25/2019 No. 07-01-09 / 55572, the agency recalls that the law on accounting (dated December 6, 2011 No. 402-FZ) requires that every fact of economic life be confirmed with a primary accounting document.
At the same time, it is forbidden to accept documents for accounting that draw up facts of economic life that have not taken place.
The Law on Accounting contains a list of mandatory details of the primary accounting document and does not establish specific types of documents that should be used by economic entities as primary accounting documents for processing facts of economic life.
This means that the forms of primary accounting documents can be determined by the head of the company on the recommendation of the accountant. The main thing is that the specified forms of primary accounting documents contain the required details provided by law No. 402-FZ.