Which documents convince audit and customs when writing off stock?

Importance of documentation when writing off stock

To ensure compliance when writing off stock, it is essential to present documents that prove the movement or disposal of products. Audits and customs inspections require clear evidence to validate write-offs and avoid legal or tax questions.

Invoices and movement documents

Outgoing, transfer or return invoices are essential documents to justify the write-off. They show that the stock has been moved to another unit, sold or returned to the supplier. In addition to the invoices, documents such as receipts or proof of delivery strengthen this proof.

Technical reports and disposal reports

In cases of defective, expired or unusable products, technical reports issued by responsible or competent bodies are decisive. These documents attest to the condition of the material and justify its disposal or destruction. Internal reports detailing the process are also very important for auditing and inspection.

Documentation for lost, stolen or damaged stock

For write-offs due to loss, theft or damage, it is essential to have police reports, occurrence reports and internal records describing the incident, the causes and the measures taken. These documents validate the write-off even if the product has not been officially moved.

Accounting and inventory records

Correct recording in accounting and inventory controls helps to demonstrate consistency in the write-off of stock. Up-to-date inventory control, showing the actual balance and the write-offs made, must be aligned with the tax and administrative documents submitted.

Good practices for document organization

Maintaining an organized and up-to-date routine for documentation related to the write-off of stock is crucial. Digitization and electronic archiving facilitate quick retrieval in audits. In addition, standardizing internal procedures for write-offs guarantees greater transparency and security in the process.

Final considerations

Presenting clear and precise documentation is fundamental to convincing auditors and customs when writing off stock. Having correct invoices, reports, occurrence records and aligned internal controls make up a robust set of documents that facilitate approval of the process and avoid legal or fiscal problems.