How to include shipping on an invoice. Accounting for the cost of delivering goods from the supplier to the buyer
In this lesson, we will learn how to include the additional costs associated with the purchase of inventory items in the cost of these items.
Situation. We purchased from a supplier 10 chairs 1500 rubles each and 5 sofas 5000 rubles each. The total purchase amount was 40,000 rubles.
The supplier provided us with a transport service for the delivery of the purchased goods to our warehouse. The cost of the service was 3,000 rubles (including the work of loaders).
Our accounting policy stipulates that all costs associated with the purchase of goods included in cost these goods in proportion to their(goods) cost.
It is required to reflect the purchase of goods in 1C: Accounting 8.3 (version 3.0), and then allocate transportation costs to the cost of goods according to their price.
I remind you that this is a lesson, so you can safely repeat my actions in your database (preferably a copy or a training one).
So let's get started
At the beginning, we will reflect the receipt of goods.
We go to the section "Purchases" item "Receipt (acts, invoices)":
Create a new document "Goods (invoice)":
We indicate our supplier, warehouse, as well as armchairs and sofas:
We carry out the document.
According to the resulting postings, the cost of 1 chair is 1,500 rubles, and 1 sofa is 5,000 rubles:
We will reflect additional costs (delivery and work of movers).
To do this, go to the "Purchases" section, the item "Receipt of additional expenses":
We create a new document, fill in the transport service provider; the content of the service; amount and method of distribution:
Go to the "Products" tab. You can specify all the goods to which you need to distribute the costs manually (the "Add" button), but we will fill them in based on the receipt document.
Click on the "Fill in" button:
And we indicate the receipt, which we scored a little higher.
The tabular part was filled in automatically.
Pay attention to the column "Amount", it is on the basis of this column that additional costs will be distributed.
Let's calculate first ourselves.
Coefficient additional costs for armchair will be: 15000 / (15000 + 25000) = 0.375
Coefficient for sofas: 25000 / (15000 + 25000) = 0.625
Means on chairs will have 3000 * 0.375 = 1125 rubles additional costs.
BUT on sofas 3000 * 0.625 = 1875 rubles additional costs.
We pass the document:
And we see that 1C automatically performed the same calculation as we did.
At the moment, the cost of 1 chair has increased to (15000 + 1125) / 10 = 1612.5 rubles, and the cost of 1 sofa has increased to (25000 + 1875) / 5 = 5375 rubles.
And now let's digress from the conditions of our training example and imagine that in addition to the already distributed 3000, we need to attribute an additional 500 rubles to the cost of the chair.
For this, an additional column "Additional costs" is used. We indicate in it in the line with chairs the amount of 500 rubles:
Let's go through the document again:
And we see that the distributed cost of seats increased by an additional 500 rubles.
It's so easy and simple to allocate additional costs for inventory items in 1C: Accounting 8.3 (version 3.0).
We are great, that's all
By the way, new lessons...
Sincerely, Vladimir Milkin(teacher
In accordance with the Civil Code of the Russian Federation, under a supply contract, the seller undertakes to transfer the goods produced or purchased by him to the buyer within the stipulated time. As a rule, the seller and the buyer are distant from each other, and one of the terms of the supply contract is the delivery of goods, which the supplier carries out in accordance with the contract (Article 510 of the Civil Code of the Russian Federation). In addition, the supply contract may provide for the receipt of goods by the buyer (recipient) at the location of the supplier (selection of goods). How to correctly reflect the terms of delivery in the contract? Are transportation costs always recognized as expenses that reduce the taxable income tax base? We will try to answer these and other questions in this article.
Terms of delivery and moment of transfer of ownership
In any transaction, it is important for an accountant to establish when the ownership of the organization’s property is transferred, because the procedure for reflecting both the property itself and transactions with it in accounting and tax accounting depends on this.
The procedure for the transfer of ownership to the buyer can be determined by an agreement, the provisions of which can either duplicate the general rules for the specified transfer (from the moment the thing is handed over, from the moment it is transferred to the carrier), or establish other moments of transfer of ownership (from the moment of payment, from the moment of crossing the border and etc.). If this procedure is not established by the contract, then the right of ownership in accordance with Art. 224 of the Civil Code of the Russian Federation passes at the moment the thing is handed over to the buyer or at the moment the goods are handed over to the carrier: if the goods must be delivered by the seller, the right of ownership passes at the moment the goods are handed over to the buyer at the place of destination. In case of self-delivery of the goods, the right of ownership to it also passes at the time of delivery of the goods to the buyer or carrier, but already at the location of the supplier.
Note! The moment of transfer of ownership should be distinguished from the terms of delivery of goods. Terms of delivery mean where, where, how and, most importantly, at whose expense the delivery will be carried out. There are generally accepted terms of delivery (terms of franking: ex-station of destination, ex-warehouse of the supplier, ex-warehouse of the buyer, etc.). Accountants who deal with foreign contracts are familiar with the terminology of international rules Incoterms. However, these rules define the obligation to bear the costs associated with the delivery, insurance of goods, the moment of transfer of risks of loss and damage to goods, but they do not establish the moment of transfer of ownership. This must be remembered when drawing up contracts, because the delivery date may come earlier or later than the moment of transfer of ownership, and also coincide with it. Let's explain this with an example.
Let's assume that a supply contract is concluded between the seller and the buyer, according to which the ownership transfers to the buyer's warehouse. Terms of delivery - "ex-station of destination". This means that the seller, at his own expense, delivers the goods to the buyer's station, and unloading the wagon, loading the goods into the truck and delivering the goods by road to the buyer's warehouse is carried out at the expense of the latter. And since, according to the contract, the property rights are transferred to the buyer's warehouse, all his transportation costs from the station to the warehouse are actually related to the "foreign" goods. This means that it will be quite problematic for the buyer to include these expenses in reducing the taxable base for income tax.
Reflection in the accounting of transportation costs depending on the terms of the contract
Let us now consider how transportation costs are reflected in accounting and tax accounting, depending on the terms of the contract concluded between the seller and the buyer.
1. Shipping cost is included in the price of the item
Agreement conditions. Ownership of the goods passes after its delivery to the buyer's warehouse. Delivery of goods to the buyer's warehouse is the responsibility of the supplier. Transport costs are included in the price of the goods.
The selling price of the goods will be formed taking into account the cost of delivery (and this cost is not highlighted in the shipping documents as a separate line).
The seller can carry out the delivery of goods independently or with the involvement of a transport organization. In the case of the provision of delivery services by own transport, documentary evidence of transportation costs is waybills with the route (forms No. 4-C and No. 4-P, approved by Decree of the State Statistics Committee of the Russian Federation No. 78), receipts for the purchase of fuel and lubricants, lease agreements (if rented vehicles are used ) etc.
In the case of the provision of services with the involvement of a third-party transport organization, an agreement for the provision of transport services must be drawn up, as well as:
1) When using road transport - a waybill with stamps of a car company and a consignment note (form No. 1-T, approved by Decree of the State Statistics Committee of the Russian Federation No. 78). The bill of lading defines the relationship between the consignor and the road carrier and serves to account for the work of transport and settlements with the carrier for the services provided by him for the carriage of goods. The consignor draws up an invoice for each consignee separately for each car trip with the obligatory filling in of all details. It is issued in four copies: the first remains with the shipper, and the second, third and fourth copies, certified by the signatures and seals (stamps) of the shipper and the signature of the driver, are handed to the driver. Subsequently, the driver hands over the second copy to the consignee, and the third and fourth copies, certified by signatures and seals (stamps) of the consignee, are handed over to the carrier. The third copy, which serves as the basis for settlements, is attached by the carrier to the invoice for transportation and sent to the consignor. The fourth copy is attached to the waybill and serves as the basis for accounting for the work of transport and the calculation of wages for the driver.
2) When using railway transport - a railway bill of lading and a freight receipt.
3) When transported by air - the consignor's bill of lading and the consignment note.
4) When transported by sea - a bill of lading.
Note: waybill is a unified form of primary accounting documentation established for legal entities of all forms of ownership that operate vehicles and are senders and recipients of goods transported by road. Therefore, a waybill confirming the fact of a business transaction and transportation costs is a mandatory document for both the sender and the recipient of goods (see, for example, Resolution of the Federal Antimonopoly Service of the North-Western District dated November 17, 2004 No. A05-6133 / 04-11).
Example 1
Alpha LLC (seller) delivers goods to Gamma LLC (buyer) in the amount of 118,000 rubles. (including VAT 18% - 18,000 rubles). Delivery cost - 59,000 rubles. (including VAT 18% - 9,000 rubles). Transport costs are included in the price of the goods.
Thus, the cost of delivery amounted to 177,000 rubles. (including VAT - 27,000 rubles). This amount will appear on the delivery note and invoice.
The cost of goods is 60,000 rubles. For the transportation of goods, Alpha LLC used the services of a motor transport organization, the cost of which amounted to 35,400 rubles. (including VAT - 5,400 rubles).
As for tax accounting, it, as well as in accounting, income from the provision of transport services is not reflected separately. The supplier may reduce the tax base for income tax by the amount of transportation costs, subject to the conditions specified in Art. 252 of the Tax Code of the Russian Federation, - expenses must be justified (economically justified) and documented. The economic justification of the cost of delivery of goods follows from the terms of the contract with the buyer, because without ensuring the delivery of the goods, it cannot be sold.
In this situation, regardless of whether the transport of a third-party organization or your own is used, transportation costs will be indirect (Articles 318, 320 of the Tax Code of the Russian Federation), and at the end of the month they will be written off at the same time as a reduction in the tax base.
If the organization uses "foreign" transport, then the amount of VAT paid to the transport organization for the delivery of goods to the buyer is deductible on the basis of paragraphs. 1 p. 2 art. 171 of the Tax Code of the Russian Federation (subject to the provisions of Article 172 of the Tax Code of the Russian Federation: an invoice has been received from the transport organization, there are documents confirming the actual payment of the tax).
2. The shipping cost is set on top of the price of the product
Agreement conditions. Ownership of the goods passes at the time of its shipment from the warehouse of the supplier. The supplier is obliged to deliver the goods to the buyer's warehouse, and the buyer is obliged to pay the cost of the goods and delivery (the cost of delivery in the contract may not be indicated or indicated separately from the cost of the goods).
As a rule, such delivery is carried out by the seller's own transport. We will describe below how to draw up a contract correctly if the seller involves transport companies.
Note: VAT is charged on the cost of transport services at a rate of 18%, regardless of the rate at which the goods sold are taxed (10 or 18%).
For example, Letter No. 01-2-03/555 of the Ministry of Taxation of the Russian Federation dated April 19, 2004 “On the taxation of transport services” states that the list of goods (works, services) subject to VAT at a rate of 10% is defined in paragraph 2 of Art. . 164 of the Tax Code of the Russian Federation. Services for the delivery of goods by own transport, the sale of which is subject to taxation at a rate of 10%, are not included in the established list, therefore these services are subject to taxation at a rate of 18% in accordance with the generally established procedure.
In such cases, the sale of goods and transport services in accounting must be reflected separately by opening, for example, second-level sub-accounts to account 90:
90-1-1 - "Sale of goods (VAT rate 10%)";
90-1-2 - "Sale of transport services (VAT rate 18%)". (By analogy, you can open sub-accounts for expenses).
Example 2
Alpha LLC (seller) delivers goods to Gamma LLC (buyer) in the amount of 110,000 rubles. (including VAT 10% - 10,000 rubles). The cost of delivery was 59,000 rubles. (including VAT 18% - 9,000 rubles). Shipping costs are paid by the buyer in excess of the selling price.
The cost of goods is 60,000 rubles. The goods are delivered by Alfa LLC's own transport, the maintenance costs of which amounted to 30,000 rubles.
The following entries will be made in the accounting of Alpha LLC:
Shipping costs are confirmed by the same documents that were listed above.
When calculating income tax, transportation costs in this situation will be indirect (Articles 318, 320 of the Tax Code of the Russian Federation) and at the end of the month are written off at the same time as a reduction in the tax base (see also Letter of the Ministry of Finance of the Russian Federation dated 13.01.05 No. 03-03-01-04 , which states that the costs of delivering goods from the taxpayer's warehouse to buyers are not included in direct costs).
note at an important moment. If the seller organization carries out delivery by its own transport, draws it up as a separate type of activity (that is, it does not include in the price of the goods) and operates no more than 20 vehicles, then motor transport services for the carriage of goods are subject to a single tax on imputed income on the basis of paragraphs. 6 p. 2 art. 346.26 of the Tax Code of the Russian Federation, it does not matter whether it was a one-time operation or such services are provided permanently. For example, Letter No. 04-05-12/9 of the Ministry of Finance of the Russian Federation dated January 18, 2004 states that the Tax Code does not provide for a procedure for transferring an organization or individual entrepreneurs to pay a single tax, depending on the share of revenue from the provision of transport services in the total proceeds from the sale of goods (works, services). Thus, if an organization provides motor transport services on the basis of contracts, then this type of activity should, in the opinion of the Department, be transferred to the payment of a single tax on imputed income.
If we continue the topic on UTII, then the question arises in passing: is UTII taxed on the transportation of goods from a warehouse to a vehicle using forklifts on the basis of paragraphs. 6 p. 2 art. 346.26 of the Tax Code of the Russian Federation? The Ministry of Finance expressed its opinion on this issue in Letter No. 03-06-05-04/39 dated February 18, 2005. Article 346.27 of the Tax Code of the Russian Federation defines the concept of vehicles - these are vehicles designed to transport passengers and goods on the roads (buses of any type, cars and trucks). Vehicles do not include trailers, semi-trailers and drop trailers. If a forklift is used to move goods inside a warehouse and is not intended to move goods on roads, then it does not correspond to the concept of vehicles used for UTII taxation purposes. Therefore, the activities of the organization for the transportation of goods from a warehouse to a vehicle using a forklift are not subject to transfer to the payment of a single tax on imputed income.
3. The supplier arranges delivery, acting as an intermediary
Agreement conditions. Ownership of the goods passes at the time of its shipment from the warehouse of the supplier. The Supplier undertakes to organize the delivery of the goods to the Buyer's warehouse, and the Buyer undertakes to reimburse the Supplier's expenses for arranging the delivery.
As a rule, such delivery is carried out by specialized transport companies, and the seller of the goods acts as an intermediary between the buyer and the transport organization. The contract between the seller and the buyer will be mixed, which does not contradict civil law. The freedom to conclude contracts is provided for in Art. 421 of the Civil Code of the Russian Federation: the parties may conclude an agreement that contains elements of various agreements provided for by law or other legal acts (mixed agreement). Thus, the sale and purchase agreement between the seller and the buyer will contain elements of an intermediary agreement (for example, commission, agency or transport expedition).
Consider a situation where intermediary services are formalized by an agency agreement and the seller undertakes on his own behalf, but at the expense of the buyer, to organize the delivery of goods. In this case, the contract has two components: the contract of sale itself and the agency contract for the organization of transportation. The supplier acts not only as a seller, but also as an agent, providing agency services for the organization of transportation. The buyer acts as a principal and reimburses the supplier for all costs of arranging transportation, paying him an agency fee.
In accounting, the transportation of products to the point stipulated by the contract, and their loading into a vehicle, payable by the buyer in excess of the contractual price of the finished product, are reflected as follows:
- performed on their own and with the supplier's transport - from the credit of the sales accounting account (Debit 62 Credit 90);
- performed by a specialized motor transport organization, railway transport, aviation, river and sea transport and other organizations (excluding VAT) or individuals - from the credit of the settlement account (Debit 62 Credit 76) (clause "c" clause 211 of the Methodological Guidelines for Accounting MPZ).
At the same time, in accordance with paragraph 215 of the Guidelines, transportation costs are recorded in the debit of the account for recording settlements from the credit of the corresponding accounts for recording cash or accountable amounts, including the amounts of value added tax paid on them. Expenses subject to reimbursement by buyers of finished products are debited from the above account of settlements with debiting the account of settlements with buyers, including the amount of value added tax due (paid) to a third-party transport organization. This amount of value added tax is presented for payment to the buyer of the product. Thus, VAT amounts are not reflected either in the debit or in the credit of account 68.
Example 3
Alpha LLC (seller) delivers goods to Gamma LLC (buyer) in the amount of 118,000 rubles. (including VAT 18% - 18,000 rubles). The contract stipulates that the ownership of the goods passes at the time of its shipment from the supplier's warehouse.
In an additional agreement to the contract, the parties established that Alpha LLC is obliged to provide the buyer with services for organizing the delivery of goods to the buyer's warehouse, in connection with which Gamma LLC transferred 59,000 rubles in addition to the price of the goods. (including VAT 18% - 9,000 rubles), of which the payment for the carrier's services amounted to 35,400 rubles. (including VAT - 5,400 rubles), and remuneration to the seller for organizing delivery - 23,600 rubles. (including VAT - 3,600 rubles).
Suppose that the contract was concluded in June 2005, the funds were transferred in the same month, the goods were shipped from the warehouse in June, and delivered in July.
The following entries will be made in the accounting of Alpha LLC:
| Contents of operation | Debit | Credit | Amount, rub. |
| June 2005 | |||
| July 2005 | |||
In tax accounting, the seller's income from the provision of delivery services will be the amount of his remuneration provided for by the terms of the contract (agreement). In our example, this is 20,000 rubles. (23 600 - 3 600). For the seller, this amount is the income from the sale, as well as the proceeds from the sale of goods to the buyer. Other amounts received by the supplier to fulfill obligations to arrange delivery, as well as to reimburse their costs, as a general rule, are not recognized as income for profit taxation purposes (clause 9, clause 1, article 251 of the Tax Code of the Russian Federation).
In accordance with paragraph 9 of Art. 270 of the Tax Code of the Russian Federation, when determining the tax base, funds transferred by a commission agent, agent and (or) other attorney in connection with the fulfillment of obligations under a commission agreement, agency agreement or other similar agreement, as well as in payment of costs made by a commission agent, agent and ( or) by another attorney for the committent, principal and (or) other principal, if such costs are not subject to inclusion in the expenses of the commission agent, agent and (or) other attorney in accordance with the terms of the agreements concluded. Thus, the costs of the supplier for the delivery of goods are not taken into account for profit tax purposes. The buyer takes them into account. Therefore, the supplier, fulfilling the obligation to deliver the goods as an agent, is obliged to provide the buyer with documents confirming the transportation costs.
The basis for calculating VAT for an agent is also only the amount of the agency fee (clause 1, article 156 of the Tax Code of the Russian Federation).
The procedure for issuing invoices for the execution of intermediary agreements is set out in Decree of the Government of the Russian Federation No. 914.
Note! If the seller engages transport organizations to organize the delivery of goods to the buyer, then the agreement with the buyer must clearly state that the seller, in terms of providing transport services, is an intermediary between the transport organization and the buyer, and does not provide transport services himself. If the seller, when arranging the delivery, uses a "foreign" transport and draws up a contract in the same way as in the previous case, that is, "the supplier is obliged to deliver the goods to the buyer's warehouse, and the buyer must pay the cost of the goods and delivery", then he may have the following problems .
Firstly, transportation of goods by rail, air, sea, inland water transport, as well as by road (carrying capacity over 3.5 tons) is subject to licensing. And if the supplier simply "buys" services from the transport organization, and then resells them to the buyer, then formally it turns out that he carries out activities subject to licensing without having the right to do so.
Secondly, not so long ago, the Ministry of Finance expressed the opinion that the supplier, having received reimbursement of transportation costs from the buyer, should reflect this amount in tax accounting as his income (see Letter of the Ministry of Finance of the Russian Federation dated 10.03.05 No. 03-03-01-04 / 1/103), and the amount transferred to the transport company as an expense. If the amount reimbursed is greater, then there will be a base for income tax. If transport services are sold without a markup, then there is no tax base. However, trading revenue will increase, which is unprofitable for organizations transferred to the USNO (annual income may be more than 15 million rubles), as well as organizations that pay income tax quarterly (revenue will exceed three million rubles per quarter, and income tax will have to be paid monthly). If the provision of transport services is formalized as an intermediary operation, then, according to the author, the provisions of the letter of the Ministry of Finance do not apply to this situation, because the Tax Code clearly states that when determining the tax base, income received by the commission agent, agent and (or) other attorney is not taken into account in connection with the fulfillment of obligations under a commission agreement, agency or other similar agreement (clause 9, clause 1, article 251 of the Tax Code of the Russian Federation).
And one more important point. Often, in practice, the seller does not receive remuneration for organizing transportation, but re-issues to the buyer the same amount that he himself received. We remind you that mediation contracts are contracts for compensation, so they must either indicate a fee, even a purely symbolic one, or state that the fee for mediation is included in the price of the goods.
Franco ("free") - a condition of the contract of sale, according to which the buyer is free from the carriage fee to the place stipulated by the contract. For example, the condition "buyer's ex-warehouse" means that the seller is obliged, at his own expense and at his own risk, to deliver the goods to the buyer's warehouse.
International rules for the interpretation of trade terms "Incoterms" (Publication of the International Chamber of Commerce, 1990 No. 460). In 2000, a new version of the document was adopted - "Incoterms-2000", therefore, it is of particular importance that the parties to the contract indicate the version of "Incoterms", which they were guided by when drawing up the contract.
Privacy agreement
and processing of personal data
1. General Provisions
1.1. This agreement on confidentiality and processing of personal data (hereinafter referred to as the Agreement) is accepted freely and of its own free will, applies to all information that Insales Rus LLC and / or its affiliates, including all persons belonging to the same group with LLC "Insales Rus" (including "EKAM service" LLC) may receive about the User while using any of the sites, services, services, computer programs, products or services of "Insales Rus" LLC (hereinafter referred to as the "Services") and in during the execution of Insales Rus LLC of any agreements and contracts with the User. The User's consent to the Agreement, expressed by him in the framework of relations with one of the listed persons, applies to all other listed persons.
1.2. The use of the Services means the User's consent to this Agreement and the conditions specified therein; in case of disagreement with these conditions, the User must refrain from using the Services.
"Insales"- Limited Liability Company "Insales Rus", PSRN 1117746506514, TIN 7714843760, KPP 771401001, registered at the address: 125319, Moscow, Akademika Ilyushin St., 4, building 1, office 11 (hereinafter referred to as "Insales" ), on the one hand, and
"User" -
or an individual who has legal capacity and is recognized as a participant in civil legal relations in accordance with the legislation of the Russian Federation;
or a legal entity registered in accordance with the laws of the state of which such entity is a resident;
or an individual entrepreneur registered in accordance with the laws of the state of which such person is a resident;
which has accepted the terms of this Agreement.
1.4. For the purposes of this Agreement, the Parties have determined that confidential information is information of any nature (production, technical, economic, organizational and others), including the results of intellectual activity, as well as information about the methods of carrying out professional activities (including, but not limited to: information about products, works and services; information about technologies and research works; data on technical systems and equipment, including software elements; business forecasts and information about proposed purchases; requirements and specifications of specific partners and potential partners; information, relating to intellectual property, as well as plans and technologies related to all of the above) communicated by one party to the other party in written and / or electronic form, expressly designated by the Party as its confidential information.
1.5. The purpose of this Agreement is to protect confidential information that the Parties will exchange during negotiations, conclusion of contracts and fulfillment of obligations, as well as any other interaction (including, but not limited to, consulting, requesting and providing information, and performing other assignments).
2.Obligations of the Parties
2.1. The Parties agree to keep secret all confidential information received by one Party from the other Party during the interaction of the Parties, not to disclose, disclose, make public or otherwise provide such information to any third party without the prior written permission of the other Party, with the exception of cases specified in the current legislation, when the provision of such information is the responsibility of the Parties.
2.2. Each of the Parties will take all necessary measures to protect confidential information at least using the same measures that the Party applies to protect its own confidential information. Access to confidential information is provided only to those employees of each of the Parties who reasonably need it to perform their official duties for the implementation of this Agreement.
2.3. The obligation to keep secret confidential information is valid within the term of this Agreement, the license agreement for computer programs dated 01.12.2016, the agreement of accession to the license agreement for computer programs, agency and other agreements and within five years after termination their actions, unless otherwise agreed by the Parties.
(a) if the information provided has become publicly available without violating the obligations of one of the Parties;
(b) if the information provided became known to the Party as a result of its own research, systematic observations or other activities carried out without the use of confidential information received from the other Party;
(c) if the information provided is lawfully obtained from a third party without an obligation to keep it secret until it is provided by one of the Parties;
(d) if the information is provided at the written request of a state authority, other state body, or local government in order to perform their functions and its disclosure to these bodies is mandatory for the Party. In this case, the Party must immediately notify the other Party of the request received;
(e) if the information is provided to a third party with the consent of the Party about which the information is being transferred.
2.5. Insales does not verify the accuracy of the information provided by the User, and is not able to assess its legal capacity.
2.6. The information that the User provides to Insales when registering in the Services is not personal data, as they are defined in the Federal Law of the Russian Federation No. 152-FZ of July 27, 2006. "About personal data".
2.7. Insales has the right to make changes to this Agreement. When making changes in the current version, the date of the last update is indicated. The new version of the Agreement comes into force from the moment of its placement, unless otherwise provided by the new version of the Agreement.
2.8. By accepting this Agreement, the User acknowledges and agrees that Insales may send personalized messages and information to the User (including, but not limited to) to improve the quality of the Services, to develop new products, to create and send personal offers to the User, to inform the User about changes in the Tariff plans and updates, to send marketing materials to the User on the subject of the Services, to protect the Services and Users and for other purposes.
The user has the right to refuse to receive the above information by notifying in writing to the e-mail address Insales - .
2.9. By accepting this Agreement, the User acknowledges and agrees that the Insales Services may use cookies, counters, other technologies to ensure the operation of the Services in general or their individual functions in particular, and the User has no claims against Insales in connection with this.
2.10. The user is aware that the equipment and software used by him to visit sites on the Internet may have the function of prohibiting operations with cookies (for any sites or for certain sites), as well as deleting previously received cookies.
Insales has the right to determine that the provision of a certain Service is possible only if the acceptance and receipt of cookies is allowed by the User.
2.11. The user is solely responsible for the security of the means chosen by him to access the account, and also independently ensures their confidentiality. The User is solely responsible for all actions (as well as their consequences) within or using the Services under the User's account, including cases of voluntary transfer by the User of data to access the User's account to third parties on any terms (including under contracts or agreements) . At the same time, all actions within or using the Services under the User's account are considered to be performed by the User, except for cases when the User notified Insales about unauthorized access to the Services using the User's account and / or about any violation (suspicions of violation) of the confidentiality of their account access.
2.12. The User is obliged to immediately notify Insales of any case of unauthorized (not authorized by the User) access to the Services using the User's account and / or any violation (suspicion of violation) of the confidentiality of their means of access to the account. For security purposes, the User is obliged to independently carry out a safe shutdown of work under his account at the end of each session of work with the Services. Insales is not responsible for the possible loss or corruption of data, as well as other consequences of any nature that may occur due to the violation by the User of the provisions of this part of the Agreement.
3. Responsibility of the Parties
3.1. The Party that has violated the obligations stipulated by the Agreement regarding the protection of confidential information transmitted under the Agreement is obliged to compensate, at the request of the affected Party, the real damage caused by such a violation of the terms of the Agreement in accordance with the current legislation of the Russian Federation.
3.2. Compensation for damages does not terminate the obligations of the violating Party for the proper performance of obligations under the Agreement.
4.Other provisions
4.1. All notices, requests, demands and other correspondence under this Agreement, including those including confidential information, must be made in writing and delivered personally or through a courier, or sent by e-mail to the addresses specified in the license agreement for computer programs dated December 01, 2016, the agreement of accession to the license agreement for computer programs and in this Agreement or other addresses that may be specified in writing by the Party in the future.
4.2. If one or more provisions (conditions) of this Agreement are or become invalid, this cannot serve as a reason for termination of other provisions (conditions).
4.3. The law of the Russian Federation shall apply to this Agreement and the relationship between the User and Insales arising in connection with the application of the Agreement.
4.3. The User has the right to send all suggestions or questions regarding this Agreement to the Insales User Support Service or to the postal address: 107078, Moscow, st. Novoryazanskaya, 18, pp. 11-12 BC "Stendhal" LLC "Insales Rus".
Publication date: 01.12.2016
Full name in Russian:
Limited Liability Company "Insales Rus"
Abbreviated name in Russian:
Insales Rus LLC
Name in English:
InSales Rus Limited Liability Company (InSales Rus LLC)
Legal address:
125319, Moscow, st. Academician Ilyushin, 4, building 1, office 11
Mailing address:
107078, Moscow, st. Novoryazanskaya, 18, building 11-12, BC "Stendhal"
TIN: 7714843760 KPP: 771401001
Bank details:
According to Article 510 of the Civil Code of the Russian Federation, under a supply contract, the goods are delivered to the buyer by the supplier. The obligation to transfer the goods to the buyer can be considered fulfilled at the moment the valuables are placed at the disposal of the buyer, the person indicated by him or at the moment the goods are delivered to the carrier (clauses 1, 2 of article 458 of the Civil Code of the Russian Federation). Consider possible pricing options.
The price of the goods includes shipping costs to the buyer
Since the contract price of the goods includes the cost of its transportation, the cost of transport services is not separately indicated in the primary documents and invoices. At the same time, the cost of delivery actually increases VAT, because it is already paid from the final price of the goods (taking into account its transportation) (clause 1, article 154 of the Tax Code of the Russian Federation).
For the purpose of taxation of profits, the supplier's income is recognized as sales proceeds, which is calculated on the basis of all receipts related to the goods sold, excluding VAT (clause 1, article 248, clause 2, article 249 of the Tax Code of the Russian Federation). Therefore, the proceeds from the sale of goods include its full cost, which is formed taking into account the price for delivery. At the same time, the costs of delivering goods to the buyer are taken into account by the supplier when taxing profits as part of the costs associated with production and sale (subclause 1, clause 1, article 253, article 320 of the Tax Code of the Russian Federation).
True, according to the opinion (letter of March 19, 2007 No. 03-03-06 / 1/157), the costs of delivering goods can be included in material costs only until the moment the goods are transferred to the buyer. Therefore, if the supplier delivers the goods to the buyer's warehouse, the ownership of the goods under the terms of the contract should not pass to the buyer before the date of transfer of this goods to him in the warehouse.
The price of the goods does not include the cost of delivery to the buyer
If the seller does not include transportation costs in the price of the goods, and for its delivery to the buyer involves transport organizations, then the contract with the buyer must state that the seller is an intermediary between the carrier and the buyer in terms of transport services. In this case, the sale and purchase agreement between the seller and the buyer will contain elements of an agency agreement by the type of commission, since the seller acts on his own behalf when organizing delivery.
If the amount of remuneration for delivery is specified in the contract separately (in excess of the price of the goods), then for the seller it is income from the sale, as well as the proceeds from the sale of goods to the buyer. Other amounts received by the supplier to fulfill obligations to arrange delivery are not recognized as income for profit taxation purposes (subclause 9, clause 1, article 251 of the Tax Code of the Russian Federation). Moreover, the costs of the supplier for the delivery of goods are not taken into account for the purpose of taxation of profits - they are taken into account by the buyer. Therefore, the supplier, fulfilling the obligation to deliver the goods as an agent, is obliged to provide the buyer with documents confirming the transportation costs:
- agent's report (Article 1008 of the Civil Code of the Russian Federation) with copies of documents confirming the agent's expenses (waybill, bill of lading, invoices issued by the carrier);
- an act of work performed and an invoice for the amount of remuneration (if it is provided for in the contract).
The basis for the agent's VAT is only the amount of the intermediary fee (clause 1, article 156 of the Tax Code of the Russian Federation). If the agent's remuneration is included in the price of the goods (not specified in the supply agreement separately), then only the cost of selling the goods is subject to VAT.
The invoice received from the transport organization, the supplier registers in the register of received invoices. It is not reflected in the supplier's purchase book.
The buyer pays the supplier for the cost of shipping the goods.
According to the clarifications of the Ministry of Finance of Russia (letter dated March 10, 2005 No. 03-03-01-04 / 1/103), if, in accordance with the terms of the contract, the costs of the transport organization are reimbursed by the buyer, then these costs are reflected in accounting on account 76 “Settlements with various debtors and creditors. In this case, the supplier does not provide services for the delivery of goods to the buyer, in connection with which he does not have the obligation to charge VAT and present it to the buyer on the cost of transport services (subclause 1, clause 1, article 146 of the Tax Code of the Russian Federation).
If no intermediary agreement has been concluded between the buyer of the goods and the supplier for organizing the delivery of goods to the buyer's warehouse, then the supplier has no reason to issue an invoice to the buyer, in which the indicators of the invoice received from the transport organization are transferred. The basis for reimbursement of expenses for the transportation of goods will be the report of the organization with attached copies of the transportation documents issued by the transport organization to the supplier.
Disagreements in this case arise when qualifying income and expenses in tax accounting.
The letters of the Ministry of Finance of Russia dated March 19, 2007 No. 03-03-06 / 1/157, dated October 3, 2006 No. 03-11-04 / 2/195 indicate: if the supply contract states that the buyer compensates in excess of the price transportation costs, then the amount of compensation in tax accounting is considered the income of the supplier. At the same time, payment by the supplier for the delivery of the goods will be an expense.
Note that some judges do not recognize such amounts of compensation from buyers for the delivery of goods for tax purposes as income of the supplier. And the amount of expenses for the delivery of goods paid to the transport company and subject to reimbursement by the buyer is the expense of the supplier (Decree of the Federal Antimonopoly Service of the Central District of July 31, 2006 No. A35-6168 / 04-C3, Federal Antimonopoly Service of the North-Western District of February 28, 2005 No. A05-6138/04-12).
Another problem is related to the practice of applying Article 162 of the Tax Code of the Russian Federation, according to which the buyer's compensation for the delivery of goods increases the supplier's VAT taxable base as "other income related to the sale." From the amount of such compensation, the supplier must calculate VAT at the estimated rate, issue an invoice in one copy and register it in the sales book. In this case, the buyer does not receive the right to a deduction.
S. Khvostova,
Deputy - Practice of LLC ACF "Expert Center "Partners""
Often, when selling finished products (goods), the supplier organization organizes their delivery to the buyer. In this case, delivery costs may be included in the cost of finished products (goods). In addition, other options are possible:
- delivery costs are charged to the buyer in excess of the price of the purchased products (goods) ;
- Shipping costs are borne by the buyer and organized by the supplier (under an intermediary agreement, a transport expedition agreement).
Services for the delivery of goods are licensed if they are carried out by the following modes of transport:
- by sea (if dangerous goods are transported) (clause 21, part 1, article 12 of the Law of May 4, 2011 No. 99-FZ);
- inland waterway (if dangerous goods are transported) (clause 21, part 1, article 12 of the Law of May 4, 2011 No. 99-FZ);
- by air (clause 23, part 1, article 12 of the Law of May 4, 2011 No. 99-FZ);
- by rail (if dangerous goods are transported (clause 26, part 1, article 12 of the Law of May 4, 2011 No. 99-FZ).
When delivering finished products (goods) to customers, the supplier may use its own transport or involve a third-party organization (carrier) in the delivery.
Documenting
Documentation of the shipment of finished products (goods) depends on which of these options for payment of delivery costs is provided for by the contract.
If delivery costs are included in the cost of products (goods), then the seller does not issue an invoice separately.
If the delivery costs are charged to the buyer in excess of the price of the products (goods), the invoice for delivery services is issued by the seller, who, as a rule, provides services for the delivery of products (goods) to the buyer's warehouse.
The third option - the seller provides additional services to the buyer related to the organization of delivery. At the same time, the seller himself does not deliver the products (goods). Such services must be confirmed by a report (service provision act). The invoice is issued by the shipping company.
For more information on documenting the delivery of finished products (goods), see:
accounting
If the cost of delivering finished products (goods) to the buyer is included in the cost of finished products (goods), then they are reflected in the supplier's accounting as follows:
Debit 44 Credit 23 (60, 02, 10, 70, 69...)
- expenses for the delivery of finished products (goods) to the buyer are taken into account;
Debit 62 Credit 90-1
- reflects the proceeds from the sale of finished products (goods), the price of which includes payment for delivery;
Debit 90-2 Credit 44
- delivery costs are included in the costs of the reporting period.
Such rules are established by paragraph 214 of the Guidelines approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n and the Instructions for the Chart of Accounts.
BASIC
The procedure for accounting for the cost of shipping finished products depends on how the manufacturing organization determines income and expenses for income tax: on an accrual basis or on a cash basis.
Under the accrual method, shipping costs can be included in the composition of direct or indirect costs by the decision of the organization (Clause 1, Article 318 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated February 24, 2011 No. KE-4-3 / 2952). If shipping costs are included in direct costs, they will reduce income tax as revenue from the sale of finished products is recognized. If these costs are related to indirect costs, then they can be taken into account in the period in which they were incurred, regardless of the date of sale of the finished product. This is stated in paragraph 2 of Article 318 of the Tax Code of the Russian Federation. In this case, the specific date of recognition of expenses depends on their type. The dates of recognition of certain types of expenses under the accrual method are given in table.
Under the cash method, take into account the costs of delivering finished products as they are paid (with the exception of depreciation on fixed assets used for delivery, which will be taken into account in the accrual period) (clause 3 of article 273 of the Tax Code of the Russian Federation). For example, the cost of the salary of a driver delivering products, take into account at the time of its payment. The dates of recognition of certain types of expenses under the cash basis are given in table.
Trade organizations take into account the costs of delivery of goods in the following order. With the accrual method, delivery costs reduce income tax in the period in which they were made (regardless of the date of their payment) (Article 320 of the Tax Code of the Russian Federation).
Under the cash method, take into account the costs of delivering goods as they are paid (with the exception of depreciation on fixed assets used for delivery, which will be taken into account in the accrual period). For example, the cost of the salary of the driver involved in the delivery, take into account at the time of its payment. Such rules are established by paragraph 3 of Article 273 of the Tax Code of the Russian Federation.
“Input” VAT on delivery-related expenses (for example, on payment for services of a third-party transport company) can be deducted subject to the general conditions for applying the deduction (Art. 171, 172 of the Tax Code of the Russian Federation).
An example of reflection in accounting and taxation of delivery costs included in the price of finished products. The organization applies the general system of taxation
OJSC "Production Company "Master"" is engaged in the manufacture of bricks. According to the sale and purchase agreement, the ownership of the shipped products passes to the buyer at the time of its receipt. "Master" delivers products to the buyer at his own expense. In March, for delivery to the buyer of a batch of 10,000 pieces worth 118,000 rubles. (including VAT - 18,000 rubles) a transport company was involved. The cost of transportation services amounted to 23,600 rubles. (including VAT - 3600 rubles). The buyer does not pay for shipping separately. The organization approved the same list of direct costs in both accounting and tax accounting, so the cost of finished products is the same and amounts to 40,000 rubles. The costs of delivering finished products to the buyer are not included in the list of direct costs in either accounting or tax accounting. The organization calculates income tax on a monthly basis on an accrual basis.
The sales of finished products in March, the accountant reflected the following entries:
Debit 44 Credit 60
- 20,000 rubles. (23,600 rubles - 3,600 rubles) - the cost of services for the delivery of finished products is taken into account;
Debit 19 Credit 60
- 3600 rub. - allocated VAT on delivery services;
Debit 68 subaccount "VAT settlements" Credit 19
- 3600 rub. - Accepted for deduction of VAT on delivery services;
Debit 62 Credit 90-1
- 118,000 rubles. - shipped finished products to the buyer;
Debit 90-3 Credit 68 sub-account "VAT calculations"
- 18,000 rubles. - VAT is charged on sold finished products;
Debit 90-2 Credit 43
- 40,000 rubles. - written off the cost of sold finished products;
Debit 90-2 Credit 44
- 20,000 rubles. - expenses for the delivery of finished products are written off.
When calculating income tax, the dates of recognition of delivery costs and write-offs of the cost of goods sold coincided. This is explained by the fact that income from the sale of finished products was recognized in the same month in which it was delivered. When calculating income tax in March, income in the amount of 100,000 rubles was recognized. (118,000 rubles - 18,000 rubles) and expenses in the amount of 60,000 rubles. (20,000 rubles + 40,000 rubles).
USN
The tax base of simplified organizations that pay a single income tax does not reduce the cost of delivering finished products (goods) (clause 1, article 346.14 of the Tax Code of the Russian Federation).
The costs of delivering finished products (goods) to the buyer can be taken into account by organizations that pay a single tax on the difference between income and expenses. When calculating the tax base, recognize only those costs that are listed in paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation (for example, payment for the services of third-party transport companies, the driver's salary when delivered by their own transport, etc.). For more information on the procedure for accounting for expenses by an organization on a simplified system, see. What expenses to take into account when calculating the single tax on the simplified tax system .
The date of recognition of expenses is the date of their payment, unless a special recognition procedure is established for them (clause 2 of article 346.17 of the Tax Code of the Russian Federation). For the recognition of separate expenses, see table.
Buyers do not need to pay UTII upon delivery of finished products (goods). See more on this. .
UTII
If the sale of finished products (goods) falls under UTII, then the cost of their delivery does not affect the calculation of the single tax, since when determining the single tax, only the imputed income of the organization is taken into account (Article 346.29 of the Tax Code of the Russian Federation).
It is not necessary to calculate UTII for a separate type of activity - transportation of goods. See more on this.What road transport services are subject to UTII .
OSNO and UTII
If the costs of delivering goods to customers are simultaneously related to the activities of an organization subject to UTII and activities on the general taxation system, then their amount should be distributed (Clause 9, Article 274 of the Tax Code of the Russian Federation). The cost of shipping goods related to the same type of activity of the organization does not need to be allocated.
The amount of VAT allocated in the invoice of the transport company involved in the delivery, distribute according to the methodology defined in paragraph 4.1 of Article 170 of the Tax Code of the Russian Federation.
To the received share of expenses on the activities of the organization subject to UTII, add the amount of VAT that cannot be deducted (subclause 3, clause 2, article 170 of the Tax Code of the Russian Federation).
Loading...