The practice of organizing the document flow of companies: use of invoices for payment, including under intermediary agreements

The article deals with the practical issues of organizing the document flow of companies, the need to use an invoice as an accounting primary document for payment for goods, works and services, the availability of originals or copies of primary documents from the parties to the intermediary agreement. Based on the regulatory documents, the assessment of the recognition of such documents for the purposes of accounting and tax accounting of organizations is given.