MF Order no. 4058/2024: New provisions regarding the waybill in cash and carry business

MF Order no. 4058/2024: New provisions regarding the waybill in cash and carry business

Numărul 31-32, 7-20 aug. 2024  »  Finance & Economics

Conf. univ. dr. Marcel Vulpoi, expert contabil

MF Order no. 4058/2024 for completing the Order of the Minister of Public Finance no. 2.634/2015 regarding financial-accounting documents was published in the Official Gazette, Part I no. 754 of August 1st, 2024.

The reason for the appearance of this order:

In the case of cash & carry merchants, they make sales of goods including to customers who do not represent taxable persons from a VAT perspective, from cash & carry sales structures where sales are paid by card/cash or with payment after the sale.

Thus, in the category of financial-accounting documents (OMFP 2634/2015) the Waybill (cash and carry) is introduced.

New: Compared to the general rules for the use of the "Waybill (Code 14-3-6A)" document, the "Waybill (CASH AND CARRY Code 14-3-6aA)" document also serves as a registration document in the cash register and accounting of receipts and payments made in cash. As a result, in this situation, the document in question takes the place of the receipt.

IMPORTANT: This document is useful for entities that do not have the possibility of drawing up the invoice at the time of delivery of the goods in cash and carry mode.

WAYBILL
(CASH AND CARRY code 14-3-6aA)

The waybill (CASH AND CARRY Code 14-3-6aA) is drawn up by the entities that carry out cash and carry business, at the time of delivery from cash and carry stores of products, goods or other material values, as well as in other situations established by the entity's own procedures.

The waybill (CASH AND CARRY Code 14-3-6aA) serves as:

  • document accompanying the goods during transport, as the case may be;
  • document that is the basis for drawing up the invoice, as the case may be;
  • receipt/discharge document, as the case may be;
  • document of registration in the cash register and in accounting of receipts and payments made in cash, in which case it takes the place of a receipt.

The waybill (CASH AND CARRY Code 14-3-6aA) is drawn up by the entities that carry out cash and carry business, at the time of delivery of products, goods or other material values, as well as in other situations established by the entity's own procedures, at the latest until the date of transmission of the invoice in the national electronic invoice system RO e-Factura.

(Copyright foto: 123RF Stock Photo)

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