Cabinet of Ministers Regulations No. 958 in 2011 December 13 (pr. No 74 21) amendments to the Cabinet of Ministers of 21 October 2003, regulations No. 585 "rules on accounting and the Organization" Issued in accordance with the law "on accounting" in article 15, first subparagraph, 1. make Cabinet of 21 October 2003, regulations No. 585 "rules on accounting and organisation" (Latvian journal, 2003, 151 no; 2006, nr. 195; 2009, 204. no; 2010, 25. No; 78, 2011 122 no) the following amendments : 1.1. make 7.1 section 2 by the following: "2. the financial 7.1 the transaction or transaction description (for example, delivery of the goods (sales) to another company, moving between the corporate site of permanent establishments (hereinafter referred to as the business units) or between persons responsible for specific goods, the provision of the service).";
1.2. deletion of 7.4 and 7.5 points;
1.3. to supplement the rules with 8.1, 8.2 and 8.3 points as follows: "If the received receipt 8.1 or other document, subject to the requirements contained in regulations on tax and other payment registration electronic devices and equipment (hereinafter referred to as the receipt), does not match the source document requirements, respectively piemēroMinistr Cabinet 2 may, 2007 No. 282 of the provisions of the" tax and registration of electronic devices and equipment in working order "procedure referred to in paragraph 56 regarding the source document or additional entry of the receipt of the cash the cheque.
8.2 justification document prepared in connection with the cash and non-cash advances or use by employee or natural persons carrying out economic activity, cash expenses, add the appropriate expenditure of money supporting documents.
8.3 On external source document can also be used for goods (service) to the recipient of the payment issued to the paper form of the copy of the document (electronic or print) that sent electronically scanned or by fax, as well as an electronic copy of a document in paper form (print), the accuracy of which is not certified in accordance with the laws and regulations on the development and design of a document, if you run the law "on accounting" 7.1 second or condition referred to in the third subparagraph. ";
1.4. deletion of I1;
1.5. to supplement the provisions of this chapter with I2: "I2. Requirements relating to the supply of goods the document to determine the origin of 35.11 and affiliation and issuance of receipt of the goods, the delivery of the goods used in the document. The delivery document is a document that certifies delivery and receipt of goods and which contains at least the following document properties and information: 1. the consignor 35.11 (vendor) name (trade name), registration number (register of enterprises or the State revenue service), but if the shipper (issuing) means a natural person, the name, surname and personal code (if the person is granted);
35.11 2. address for service;
35.11 3. document type name;
35.11 4. document date of the registration;
35.11 5. registration document number;
35.11 6. consignee name (trade name), registration number (register of enterprises or the State revenue service), but if the beneficiary is a natural person, the name, surname and personal code (if the person is granted), the place of receipt of the goods to the address;
7. the trade name 35.11, unit of measure and quantity;
35.11 8. the financial transaction or action description (for example, delivery of the goods (sales) to another company, moving between company departments);
35.11 9. reference to other documents (if any) in which the information required for the evaluation of the financial transactions in monetary terms (for example, the contract);
35.11 10. signature.
35.12 supplies the document signature: 35.12 1. place of issue-shipper (vendor);
2.35.12 instead of receipt of the goods, the consignee.
35.13 the delivery document prepared to surrender the goods.
69.35 supplies can not sign the document, if it's prepared electronically and the parties to the transaction (the shipper and consignee) confirmed (authorized) in the order laid down by the consignor and consignee in a contract concluded on electronic data exchange and its format.
35.15 agricultural producers supply the document can not prepare the goods to another company's service department or person in charge, or the location where, in accordance with the established procedure, the head of the company is carried out from the storage of goods and accounting.
35.16 On the delivery document you can use the following document if it contains delivery of goods required to document properties and information: 35.16 1. document, drawn up in accordance with the movement of goods or trade laws and regulatory requirements (for example, food regulatory laws specific to milk or eggs of documents accompanying the delivery of retail);
35.16 2. document prepared in respect of the goods under the justification of document requirements.
35.17 supplies the document can not be made if the payment confirms receipt.
35.18 supplies the document can not be made if the movement of goods (freight) international or domestic transactions take place, on the basis of international or domestic transport documents drawn up in accordance with the relevant laws or conventions (hereinafter referred to as the transport document).
35.19 If gr site is found, the name of the goods supplied, quantity or quality is different from the supply of goods, the application of dokumentānorādīt (actual) data on the supply of goods to indicate one of the following documents: 1. the supply of goods 35.19 document in the relevant additional entries;
35.19 2. another document (for example, the Act) that the chosen company for this purpose.
35.20 supplies the number of copies of a document is determined by the head of the company pursuant to this rule 47.3 point requirements for one copy of this document's location and the consignee's instructions.
35.21 supplies a document that is not included in the unit price and the assessment of financial transactions in money terms, cannot be used as a source document. Economic transactions posted to accounting records, in addition to the delivery of the goods the following document requires a shipper (issuing) prepared for the source document. Source document shall specify the delivery document number and date of registration, or, if the supply of the goods made between company departments or persons responsible for maintenance of the particular goods, – other information that clearly identify the goods delivery.
35.22 company that supplies continuous prolonged period if other laws unless otherwise specified based on the delivery documents for a period of no more than a calendar month, you can make one justification document. ";
1.6. to supplement the provisions of this chapter III1: "III1. Requirements for the delivery of the goods or of documents for registration of the transport document shipper 29.3 (vendor) delivery of the goods or of documents of transport document in its shipping date and consignee – on the date of receipt of the goods and before further delivery (sales) or other activities with those recorded in the chronological order of the company issued or received deliveries of goods and the transport of documents documents register or other register (hereinafter register). The goods referred to in this paragraph the delivery document recording requirements do not apply to a document, drawn up in connection with the tree and the round wood supply. This document registers the Cabinet 6 November 2007 No. 744 of the provisions of the "rules on the tree and round timber tracking" in paragraph 12.
47.2 the register shall contain at least the following information: 1. record date 47.2 and sequence number;
47.2 2. the supply of goods or transport document document preparation date and the registration number;
47.2 3. the supply of goods or documents specified in the transport document shipper (issuing) (name of legal entity or physical person's name).
47.3 the registry together with one of the supply of goods or transport document copy of the document (or a copy of that developed and certified by the Cabinet of Ministers of 28 September 2010 No. 916 of the provisions "of the development and design of a document order 54, 55, 56 and 57 in that order) are located in each issue and receipt of the goods the site address to the closing inventory for the year. The future of the registry and copies of this document are the storage arrangements determined by the head of the company.
47.4 If the issue and receipt of the goods is the company's permanent place of business (Department), register (except) may be located in the company's registered address (physical person – the declared place of residence) or registered in the State revenue service unit.

If the registry of sorts and 47.5 stores only electronically, shall ensure that the Register display on your computer screen and read, if necessary (for example, at the request of the controlling institution), including the ability to create and distribute derivative in paper form.
29.6 the provisions of this chapter do not apply to this provision a person referred to in paragraph 1, if that person is not engaged in the resale of goods in retail or wholesale markets. "
2. This provision 1.2, 1.4, 1.5 and 1.6. subparagraph shall enter into force on January 1, 2012.
Prime Minister v. dombrovsky Finance Minister a. Wolf