Accrual for shipment without transition of ownership. Accounting policy in well: VAT tab. Formation of purchase book records

The implementation document is drawn up as well as the usual document for the implementation of goods and services. The difference of such a document in the wiring that it forms. As you can see the 45.01 account. After the conditions for the transfer of property rights were fulfilled, we must conduct an operation to transfer property rights to the goods. We come in sales - the implementation of shipped goods. Create a new document in which we indicate the counterparty, the treaty on which we convey these rights and the document of shipment of these goods. It is these products that are from the shipment document and will fall into the transfer of property rights. The wiring shows that the account is closed 45.01 at the cost of sales on the basis. As well as accounting for revenues from the sale of goods D62.01 - K90.01.1, that is, the record of revenue is only at the time of transfer of rights to the goods.

How to take into account the goods without transition of ownership?

As a general rule of civil law, the buyer's right to the purchased goods occurs since its transfer to the seller. This procedure for the transition of ownership is generally accepted in Russian practice and no special problems in accounting. However, the Civil Code of the Russian Federation allows the parties to provide in the contract of sale, that the right of ownership of the goods transferred to the buyer is maintained by the seller until the time of payment of the goods or the onset of other circumstances (Art.

491 of the Civil Code of the Russian Federation). In practical activities, trade organizations often transmit goods designed for sale, third parties without the transition of ownership of them. If at the time of shipment the right of ownership of the goods did not switch to the buyer, it is not considered realized, that is, there is no VAT object (paragraph 1 of Art. 39, paragraph 1 of Art. 146 of the Tax Code of the Russian Federation) at the same time PP. 1 p. 1 Art.

Transfer of goods without transition of ownership (comment on account 45)

Attention

To perform these operations, it is necessary to create a document "Implementation of shipped goods" on the basis of the document "Implementation (act, invoice)". The document "The implementation of shipped goods" is introduced on the fact of the adoption of goods to accounting by the buyer (when switching to him of ownership) with the provision of a signed document of a unified form (for example, TORG-12). As a result of the document "Implementation of shipped goods", appropriate wiring will be formed.

(Fig.4.) If it is not installed in the accounting policy settings for shipment without transmitting the right of ownership, then when carrying out the document "Implementation of goods and services" with the type of operation "Shipment without transition of ownership" accrual of VAT and formation Records of sales books are not produced.

Transition of ownership of goods

after the transfer of ownership of goods to the buyer, the seller reflects the revenue from the sale of goods and write off the goods from the account 45 "goods shipped", while the amount of VAT accrued during shipment will be assigned to the account of the VAT accounting (Dt 90.03 of CT 76. FROM).

Shipment without transition of ownership of 1C: Accounting 8.3

The accrual of VAT and the formation of a sales book record will be fulfilled later, after the transfer of ownership of goods and conducting the document "Implementation of shipped goods". Dear readers remind you that if you still have any questions about the accrual of VAT in the case of the sale of goods without a transfer of ownership of 1C: the company's accounting of 3.0, as well as other questions about keeping accounting in 1C programs, then you can contact Question to consultants 1C LLC PKF Novaya Cefheva. We advise you to first familiarize yourself with the rules for using our line of consultation.

When preparing this article, information was used from the reference book "Accounting for value added tax", posted in the 1C information system: ITS.

Difficulties of accounting and taxation in the transition of ownership

Accounting on this account is conducted in the context of locations (storage) and objects. Fragment of the approved account plan, section 4, Finished products and goods Content

1 Operations under the Commission Contracts
- 1.1 Example of operations under the Commission Agreement
- 1.2 Posting for shipment of goods from the Committee warehouse
- 1.3 shipment without transition of ownership
- 1.4 wiring for shipment before the transfer of property rights
- 1.5 wiring after registration of ownership
2 Features of VAT accounting during operations of 45 accounts
- 2.1 VAT wiring when shipping
- 2.2 VAT wiring during implementation

Operations under the Commission's Treaties of the Commission agreement is considered to be a contract for which one party (commissioner) is taken for remuneration to implement the goods of the other party (Committee).

Postings of 45 bills

At the same time, the seller, when shipping goods, discharges a complete set of documents (invoice for shipment, invoice, etc.), but does not reflect the fact of the realization of goods. After shipment of the goods, its value although it is also the property of the seller, but no longer can be reflected in the composition of goods in the warehouse. To reflect such goods, the instructions for the application of the account plan provides for a special account of 45 "goods shipped", designed to summarize information about the availability and movement of shipped goods, proceeds from the sale of which certain time cannot be recognized in accounting.

At the time of the transfer of goods under contracts, providing for a different from the generally accepted moment of transition of the right of ownership, the D45 K41 is carried out, that is, the goods are shipped, but continues to be listed on the balance sheet of the seller.

Credit Title Operation 03.05.2013 45 41 We shipped goods without transition of property rights 05/03/2013 45 68 VAT 05/10/2013 51 62 Received payment from the buyer 05/10/2013 62 90.1 Reflects the implementation of the paid product 10.05.2013 90.2 45 The product is written off the implemented product worth noting With the transfer of property rights to pay, the cost of shipped goods will be listed on the balance sheet of the enterprise in account 45 "goods shipped" along with the amount of accrued VAT. The following are the following: In cases where the contract provides that the ownership of the transferred to the buyer, the goods remained for the seller before paying or onset of other circumstances, the buyer is not entitled to transition to it the right to alienate goods or dispose of it in any other way. Unless otherwise provided by law or contract or does not follow from the appointment and properties of the goods.

How to take into account the goods without transition of ownership?
Sale of finished products Posting without transition of ownership
Shipment of goods or finished products in accounting postings

Difficulties of accounting and taxation in the transition of property rights Therefore, the cost of materials (parts) obtained by disassembling property that is not a major means, within a sense of Article 250 of the Tax Code of the Russian Federation, should also be taken into account in the composition of non-revenue income. To reflect such income is needed at the time of the receipt of materials (parts) to the warehouse (when compiling the invoice in form No. M-11) (sub.

1 p. 4 art. 271, paragraph 2 of Art. 273 of the Tax Code of the Russian Federation).

Transition of ownership of goods

The property obtained as a result of the disassembly is included in the revenue at the market value, which is determined by the rules of Article 105.3 of the Tax Code of the Russian Federation (paragraph 5 of Art. 274 of the Tax Code of the Russian Federation). When using (recycling, leasing in scrap metal) materials (parts) obtained from disassembling the sample of finished products, it is necessary to consider the following.
In expenditures when calculating income tax, it is possible to take into account the value of the property obtained from the dismantling and disassembling the main funds derived from the operation (paragraph 2 of Article 254 of the Tax Code of the Russian Federation). How to take into account the goods without transition of ownership? Tax Code) at bargain prices.

The moment of determining the tax base for VAT is not associated with the transfer date of ownership of goods to the buyer. It is determined on the earlier of two dates: 1) the shipping date of goods, works, services, property rights; 2) Payment date, prepayment.

Transfer of goods without transition of ownership (comment on account 45)

Accounting and tax accounting of the seller The goods are taken into account in the composition of the material and industrial reserves of the organization and are recorded in accounting on the actual cost equal to the amount of the actual costs of their acquisition (without VAT) (p. 2, 5, 6 Accounting "Accounting of material and production reserves" of PBU 5/01, approved by the Order of the Ministry of Finance of Russia of June 9, 2001 N 44N). If the ownership of the goods goes to the buyer after receiving payment from him, then at the shipment date the actual cost of products is written off from the account 41 "goods" in the debit of account 45 "Goods shipped" (instructions for applying an accounting account plan for financial and economic activities of organizations, Approved by the Order of the Ministry of Finance of Russia of October 31, 2000

Shipment without transition of ownership of 1C: Accounting 8.3

Considering the above, accrual VAT follows the tax period in which the goods are shipped. The Ministry of Finance is supported by the Ministry of Finance of Russia (see, for example, a letter from 09/08/2010 No. 03-07-11 / 379). April 1, 2011 Debit 51 (50) Credit 62 - Paid goods by the buyer. Simultaneously with the receipt of the board for the goods, the seller must be reflected in accounting of revenue from sales, since at that moment all the conditions were performed on its recognition listed in paragraph 12 of PBU 9/99 "Organization's revenues".
Transferring goods without transition of ownership (comment on account 45) When calculating the income tax in the composition of non-revenue income, it is necessary to include the value of materials obtained when disassembled (disassembling, liquidation) of fixed assets (clause 13 of article 250 of the Russian Federation). At the same time, the list of non-dealer income is open.

Difficulties of accounting and taxation in the transition of ownership

Chapter 21 of the Tax Code of the Russian Federation defines three conditions, the one-time execution of which gives the taxpayer the right to take advantage of VAT: - goods purchased for use in taxable operations; - goods accepted for accounting; - There is an invoice designed properly. At the same time ch. 21 Tax Code does not clarify what is understood under the adoption of goods to account, although the Ministry of Finance believes that in this case the legislator meant the reflection of them on the balance sheet of the organization, that is, only after the transition of ownership of the transferred goods, the company can use the deduction.

At the same time, it does not follow this from the Tax Code of the Russian Federation. In addition, the accounting of goods on the off-balance account is one of the components of accounting parts, which indicates the billing plan. Therefore, to take advantage of the tax deduction on VAT, the company may already reflect the products on the boobares.

Ownership later shipment posting

As a result of the document, wiring for the debit of account 45.01 "Purchased goods shipped" and credit account 41.01 "Goods in warehouses", because The goods from the warehouse are shipped, but the revenue from their sale certain time cannot be recognized in accounting (Fig. 3). At the same time, on the fact of shipment without transition of ownership, the accrual of VAT at the debit of account 76. The VAT, accrued by shipment and the credit of the account 68.02 "Value Added Tax" and the invoice issued is reflected in the sales book.
After confirming the fact of the adoption of goods to the buyer's accounting, i.e. After the transfer of ownership of goods to the buyer, the seller reflects the revenue from the sale of goods and write off the goods from the account 45 "goods shipped", while the amount of VAT accrued during shipment will be assigned to the account of the VAT accounting (Dt 90.03 of CT 76. FROM).

Shipment without transition of posting rights

Important

The implementation document is drawn up as well as the usual document for the implementation of goods and services. The difference of such a document in the wiring that it forms.

Attention

As you can see the 45.01 account. After the conditions for the transfer of property rights were fulfilled, we must conduct an operation to transfer property rights to the goods. We come in sales - the implementation of shipped goods. Create a new document in which we indicate the counterparty, the treaty on which we convey these rights and the document of shipment of these goods.

It is these products that are from the shipment document and will fall into the transfer of property rights. The wiring shows that the account is closed 45.01 at the cost of sales on the basis.

As well as accounting for revenues from the sale of goods D62.01 - K90.01.1, that is, the record of revenue is only at the time of transfer of rights to the goods.

Shipment of goods without transition of transfer rights

The Tax Code of the Russian Federation directly stipulates that the moment of determining the tax base is the shipping date. In addition, Article 39 of the Tax Code of the Russian Federation, defining the implementation as a transition of ownership of goods, is the general norm, and the provisions of Art.

167 of the Tax Code of the Russian Federation on the moment of determining the tax base - special. If a special rule contradicts a common one, the standard is applied special.

Therefore, in this case, it should be guided by the provisions of PP. 1 p. 1 Art. 167 of the Tax Code of the Russian Federation and determine the tax base at the time of shipment. At the same time, the date of shipment of goods is recognized as the date of the first preparation of the primary document, executed on the buyer or carrier to deliver the goods to the buyer.

This means that the product transferred appropriately entails for the taxpayer the obligation to accrue VAT, regardless of the date of the transfer of ownership of this product.

Wiring when shipping goods without transition of ownership

In the contract of sale and sale, the company may provide for the transfer of ownership of goods to the buyer not at the time of shipment, and later, for example, after the goods are paid or delivered to a certain point. As companies to take into account such products, Tengiz Burslauya told, leading auditor of CJSC AKF MIAN. According to paragraph 1 of Art. 223 of the Civil Code of the Russian Federation, the ownership of the acquirer thing arises from the moment of its transfer, unless otherwise provided by law or the contract. The Civil Code allows the parties to agree on the purchase and sale agreement to harmonize the moment of ownership of the acquirer of things in a different order. So, in Art.
Attention N 03-07-11 / 08, dated June 22, 2010 N 03-07-09 / 37 Under the date of shipment (transmission) of goods refers to the date of the first time to compile a primary document decorated for the buyer (customer), carrier (organization Communication) to deliver goods to the buyer. The tax base is determined in accordance with paragraph 1 of Art. 154 of the Tax Code as the value of goods without taking tax. Used in determining the amount of the tax rate is determined in accordance with Art. 164 Tax Code. When selling products (goods, other property) under a contract with a special transition of ownership right, the amount of VAT must be accrued regardless of the fact that the revenue in the seller's accounting is not reflected until the onset of the appropriate circumstances occurs, since the fact of shipment of goods is present. In accordance with the letters of the Ministry of Finance of Russia of March 11, 2013 N 03-07-11 / 7135, of September 8, 2010
The Ministry of Finance believes that in this case, the legislator meant the reflection of them on the balance sheet of the organization, that is, only after the transition of ownership of the transferred goods, the company can take advantage. At the same time, it does not follow this from the Tax Code of the Russian Federation. In addition, the accounting of goods on the off-balance account is one of the components of accounting parts, which indicates the billing plan. Therefore, to take advantage of the tax deduction on VAT, the company may already reflect the products on the boobares. Shipment without transition of posting rights Attention At the date of the transition to the buyer of ownership of shipped goods, the organization recognizes the revenue from the sale in the amount of funds received, which is reflected in the account on the debit of account 62 "Calculations with buyers and customers" and the account of account 90 "Sales", subaccount 90-1 "Revenue" (p. P.

Automated accounting of VAT calculations in the UPP is ensured by the use of specialized VAT accounting mechanisms. Turning on, turning off or configuring individual mechanisms is carried out by setting the accounting parameters.

Specifying the names of the seller in the invoice - the option is set to specify the name of the seller's name in the invoice.

For accounting in accordance with Resolution No. 1137, it is necessary to establish the date of commencement of accounting for the decree of the Government of the Russian Federation. Up to the delivered date, account will be carried out in accordance with the Decree of the Government of the Russian Federation of December 2, 2000.№914.

The procedure for numbering issued invoices is established depending on the selected numbering signature: or the numbering goes through without selection of invoices to an advance by the individual prefirm "A" or with highlighting.

On the VAT in Currency tab, the method of calculating the amount of VAT documents for wiring and printed form of an invoice during calculations in currency is indicated. It is recommended to apply the option "on the ruble amount of the document", in which the amount of VAT in rubles is calculated by multiplying the ruble sum at the VAT rate. In the second method, the amount of VAT in rubles is calculated by multiplying the currency amount of VAT on the document course.

In addition to setting up accounting parameters that operate on all organizations, accounting for which is conducted in the information base, it is necessary to configure accounting and tax accounting policies, which is configured for a certain period (it is recommended to configure for a year).

Accrual VAT for shipping without transition of ownership - determines the need to accrual VAT for shipment without transition of ownership (accrual of VAT is possible from 01/01/2006):

if the flag is set, the VAT is accrued during shipment (it is reflected in the document "Implementation of goods and services" with the type of operation "Shipping without transition of ownership");
if the flag is removed, the accrual of VAT is produced later, when reflecting the implementation of shipped goods (the document "Implementation of shipped goods").

The procedure for checking invoices for an advance - When receiving a pre-payment from the buyer, the supplier must set an invoice for an advance. You can not write off invoices to advances not immediately, but after some time from the moment of receiving an advance, during which the fulfillment of obligations under the contract will not come (shipping goods, the provision of services). The setting allows you to specify the procedure for checking invoices for advances adopted in the organization:

· Register invoices for advances always upon receipt of an advance

· Do not register invoices for advances, credited within five calendar days

· Do not register invoices for advances, credited until the end of the month

· Do not register invoices for advances, credited until the end of the tax period (Decision of the Presidium of the RF data from 10.03.2009 No. 10022/08)

· Do not register invoices for advances (paragraph 13 of Article 167 of the Tax Code of the Russian Federation).

Forming invoices for calculations in C.E. in rubles - When installing the flag of the invoice in the calculations in the conventional units are formed in rubles. At the same time, the flag is automatically set to "write out separate invoices to summable differences".

The organization implements sales without VAT or VAT 0% - When installing the flag, partial VAT accounting will be carried out to include VAT in the cost of the MPZ and the cost of expenditure during implementation without VAT or with VAT 0% and adopting VAT to deduct after confirmation of the zero rate.

Maintain partial accounting of VAT in the context of the series and characteristics - When installing flags, partial VAT accounting is carried out according to the characteristics and series of nomenclature.

If it is impossible to confirm the application of the rate of 0% - The method of accrual VAT is determined when it is impossible to confirm the validity of the application of the VAT rate of 0% during implementation: allocation of VAT amount from revenue at the estimated rate or accrual VAT from above.

The procedure for accounting for VAT on the MPZ written off during operations not taxed by VAT - The reflection method is established in accounting for VAT for the acquired MPS when using them for operations that are not taxable VAT (when moving or write off):

Include in the price or write off on costs in acc. from Art.170 of the Tax Code of the Russian Federation - VAT in accounting is reflected in analogously to the reflection in tax accounting in accordance with the provisions of paragraph 3 of Art. 170 of the Tax Code of the Russian Federation;

· Include in the price - always include VAT for such operations in the cost of the MPZ;

· Written off on costs - Always write off VAT on costs for expenditures.

Calculate VAT when transferring real estate without transition of ownership - According to paragraph 3 of Art. 167 of the Tax Code of the Russian Federation in cases where the goods are not shipped and not transported, but the transfer of ownership of this product takes place, such a transfer of ownership is equal to its shipment. Since immovable property is not shipped and not transported, the ownership of it at the Buyer occurs at the time of state registration, and not at the date of the acceptance acceptance.

It follows that before the fact of state registration there is no object of taxation and not necessary to accrue VAT. Such a conclusion is consistent with clarifications, for example, the emails of the Ministry of Finance of Russia from 11.05.2006 No. 03-04-11 / 88. Given this circumstance, the flag "Candle VAT in the transfer of real estate without transition to ownership" should be removed.

However, arbitration practice sometimes indicates a different position of tax inspections. For example, in the Resolution of the FAS BJO dated 11.02.2010 No. A19-12414 / 09 It is said that VAT must be charged on the day of the actual transfer of real estate to the buyer. If your tax adheres to the same position, then the flag should be set to "charge VAT when transferring real estate without transition of ownership."

Accounting for VAT on operations acquisition of goods, works, services.

In 1C: the management of the manufacturing enterprise (1C: UPP) may reflect the operations for the purchase of goods for resale in bulk and retail produced in the territory of the Russian Federation and imported to import them from Russian counterparties or by foreign economic contract. This part of the article discusses the peculiarities of reflecting the acquisitions of goods in wholesale and sacristic trade for VAT purposes.

Acquisition of goods in wholesale trade.

In the wholesale trade of Russian organizations with legal entities in the territory of the Russian Federation, in addition to documents for the transfer of goods, they are presented by the buyer of invoices.

Example:The two names of the goods were received from the supplier of the supplier (at 18% and 10% rates), as well as services (document "Receipt of goods and services").

DT 41.01 KT 60.01 - on the value of the received goods / services (excluding VAT)

DT 19.03 (19.04) CT 60.01 - on the amount of "entrance" VAT filed by the supplier (in tax accounting the amount of tax on the 19 bill is not displayed)

To register an invoice obtained from the supplier use a hyperlink at the bottom of the receipt document.

If the goods are intended for the implementation of VAT operations, the taxpayer has the right to tax deduction in respect of the taxes submitted by the supplier when performing the following conditions: 1) the goods taken to account; 2) there is a properly executed invoice invoice with the amount VAT paid for payment.

During the document, movements will be formed in the register of information "Log of Accounting Lights".

Acquisition of imported goods.

Organizations can also purchase imported goods on the territory of the Russian Federation. According to the established rules in the invoice issued to the Buyer of these goods, the Seller must specify information about the country of origin of the goods and the number of the customs declaration.

Example:Documents for taking into account import goods are made in the same way as domestic, only indicating the number of the GLC and the country of origin of the goods.

Note: The GTD number and the country of the manufacturer are entered in the Nomenclature directory, provided that the "Account Account" is installed.

As a result of the document, wiring will be formed to reflect the operation in the accounting registers of the VAT accounting subsystem.

Dt 41.01 Kt 60.01 - on the value of the goods received (excluding VAT)

DT 19.03 KT 60.01 - for the sum of "entrance" VAT filed by the supplier (in tax accounting, the amount of tax on the 19 bill is not displayed)

Example:

To register the invoice obtained from the Supplier, you must use the link in the basement of the form of a document or input on the basis. After completing and conducting the document, the record will be formed in the register of information "Account accounting log.

Acquisition of goods for imports.

The organization may acquire products on a foreign economic contract. In such cases, the object of taxation of VAT is the import of goods into the customs territory of the Russian Federation, and the value added tax is not only tax, but also by customs payment.

Example:As a general rule, VAT is paid when entering goods should declarant (a person that declares the goods or on behalf of which the goods declared).

The organization acquired goods in the amount of 1000 EUR. When importing goods to the territory of the Russian Federation through the customs broker, the duty (15% of the Customs value), VAT (18% of the Customs value + duty), customs.

In this example, the declarant is the customs broker, with whom the organization has concluded agency agreement. Thus, when receiving goods on an import contract, in the information base it is necessary to register not only the purchase itself, but also the customs declaration, according to which the goods are imported into the territory of the Russian Federation. To do this, it is necessary to issue two documents - "receipt of goods and services" and "GTD on imports".

To enter information about imported goods, it is necessary in the document "Receipt of goods and services" to indicate the country of origin of the goods and the number of the CTA.

According to foreign economic contracts, payment of VAT is not produced by a foreign provider, therefore, in the VAT column, you must specify the value without VAT.

After the document, wiring is formed

Dt 41.01 KT 60.21 ("Calculations with suppliers and contractors (in currency)") - for the value of the goods received (excluding VAT)

Customs payments (customs duty, VAT and customs duty), paid when importing goods to the territory of the Russian Federation, are registered by the ICT document. In the document cap, you must specify the customs broker, the contract for the customs clearance, the GTD number and the amount of the customs collection.

On the tab, the GTD sections indicate the customs cost of the goods, the rate of customs duty (in percent), the VAT rate (as a percentage). There are two ways to fill the document - with manual and according to a document gaining goods (menu of tabular part of the product by section1 button Fill / fill in arrival). After filling out the tabular part and all the necessary amounts it is necessary to distribute the customs duty and VAT on the goods, this operation is performed on the button to distribute the table part of the product under section 1.

The account account accounts tab indicates an account on which the calculations with the customs broker are taken into account. In the exercise, this is 76.09 "Other calculations with different debtors and creditors"

After the document, the following wiring will be formed:

DT 41.01 CT 76.09 - on the amount of customs duty paid when importing goods

DT 41.01 Kt 76.09 - on the amount of the customs collection paid when importing goods

DT 19.05 kt 76.09 - on the amount of VAT paid when importing goods to the customs territory of the Russian Federation

Accounting for VAT on the operations of the sale of goods, works, services

Implementation of goods in wholesale trade

Russian taxpayer organizations VAT in implementing legal entities (IP) in the territory of the Russian Federation of goods (own production or acquired for resale). In addition to the document for the transfer of goods, the invoice is imposed by the buyer.

An example of the sale of domestic goods:Sale of goods in the UPP is registered with the help of the "Implementation of goods and services". After filling out the document, it must be obtained as a result, wiring will be formed to reflect the operations of implementation in accounting and tax accounting and records are entered into the savings registers.

To compile a light texture on the products implemented, it is necessary in the document implementation of goods and services to click on the "Encry-Paturity" link field.

The completed document must be carried out, it will make entries in the information register "Journal of Account Accounting".

Implementation of imported goods

Organizations can be sold on the territory of the Russian Federation not only domestic, but also imported goods. When implementing imported goods, the Seller must count the invoice to the buyer of these goods to indicate the country of origin and the number of the customs declaration, on which the goods are imported into the territory of the Russian Federation.

In the UPP, this operation is reflected by the documents "Implementation of goods" and services and the "invoice issued". When creating a document in tabular part, it is necessary to fill data from the country of origin and the GTD number.

After conducting wiring to reflect the sale of goods and VAT.

DT 62.01 Kt 90.01.1 - sales cost of goods (revenue on account 90.01.0 in accounting)

Dt 90.02.1 Kt 41.01 - to the cost of goods

Dt 90.03 Kt 68.02 - on the amount of VAT on the operation of the implementation (not reflected in tax accounting)

Accrual of VAT in the performance of the duties of the Tax Agent.

The accrual of VAT by organizations - tax agents:

· When renting a federal, municipal property from state authorities or management;

· When purchased in the territory of the Russian Federation of goods, works, services from foreign organizations that are not registered with the tax authorities of the Russian Federation, or the implementation of commissions belonging to such organizations (when implementing the Committee's goods - non-resident VAT is automatically accrued).;

· When implementing confiscated property or other property owned by the state

A feature of the reflection of these cases is to fill the contract of the counterparty, which provides services or goods. The contract with the counterparty should be flag

Example: Consider an example of the provision of rental services under consideration.

Prepayment for the lease is filled with a document "Payment order Outside" or "Expendable Cash Order".

Based on the payment document, an invoice is issued with the type of Tax Agent.

For the type of invoice, a tax agent for the document is formed by posting

Dt 76.An KT68.12 - for the amount of calculated tax

Registration of services rendered to the UPP is issued by the document "Receipt of goods and services", indicating the contract of the counterparty (with the tax agent) and VAT rates.

When conducting a document "Receipt of goods and services" form the following

DT Account CT 60.01 - reflected lease debt,

DT 19.04 Kt 60.01 highlighted VAT for leases,

Dt 60.01 CT 76 NDA Tax Agent Accrued.

The payment of VAT to the budget is issued by the document payment order outgoing with the type of document the transfer of the tax, where the debt account is 68.32 - "VAT in the execution of the tax agent duties."

The document makes DT 68.32 KT51 movement - on the amount of paid tax

The tenants have the right to take advantage of tax deductions regarding taxes paid as tax agents. This is possible if they are VAT taxpayers and use leased property for carrying out operations taxable VAT.

To reflect deductions from these amounts, taking into account the fulfillment of conditions (services taken to account and the calculated tax paid to the budget) is formed using the document "Formation of purchase book records". Data on VAT sums, calculated and paid to the budget in the execution of the tax agent duties, are reflected on the tab "Department of VAT for Tax Agent".

Regulatory operations Accounting VAT

Formation of the book of sales, purchases books, VAT tax declarations can be performed after the implementation of regulatory procedures.

Registration of invoices for advances in customers.

The statement of invoices The texture for advances and prepayments received from the buyer for a certain period is carried out by processing "Registration of invoices for an advance payment."

The table part is filled by the button to fill out of the registers of mutual settlements with counterparties. Inlay invoice invoices are formed automatically when you press the Run button. Conducting data of invoices creates wiring DT 76.Av "VAT in advance and prepayment" CT 68.02 "VAT".

Formation of purchase book records

The document is intended to reflect the deductions on VAT in accounting and in the book of purchases. The document contains a list of bookmarks:

1. Default VAT on acquired values

2. Deposition of VAT from received advances

3. Deposition of VAT from issued advances

4. Department of VAT for Tax Agent

5. Deposition of VAT when changing the cost up to the reduction

Bookmarks are filled automatically by the "Fill" button

To reflect the deduction of VAT on sales at a rate of 0% in the document cap, you need to check the box "is presented to deduct VAT 0%". In this case, only bookmarks are displayed in the document on acquired values, deduction from the advances received.

On the tab, the deduction of VAT on acquired values \u200b\u200bis filled with VAT sums available to deduction at the date of entering the document in accordance with the ch. 21 NK RF.
When filling, it is checked to perform the necessary conditions for deducting VAT:

The invoice from the supplier is obtained or its own invoice is discharged,
The equipment is made to account as a fixed assessment,
VAT in the execution of the duties of the Tax Agent and the implementation of construction and installation work for its own consumption is paid to the budget,
When filling out the document with the established checkbox, it is presented to the deduction of VAT 0% controlled by the fact of confirmation or not confirmation of the rate of 0% by implementation,
VAT according to corrected invoice invoices, including correction.

Note
If VAT was included in the cost of commodity and material values, then it is not deductible.

On the tab, the VAT deduction from the received advances is filled with VAT sums from the received advances available to deduction at the date of entering the document in accordance with the ch. 21 NK RF.
The amount of VAT from the received advances can be adopted to deduct after the sale of goods (works, services), or when returning the advances to the buyer.

On the tab, the emission deduction from issued advances is filled with VAT sums accrued in the execution of the tax agent duties available to deduct on the date of entering the document in accordance with the ch. 21 NK RF.
The amount of VAT accrued in the execution of the duties of the Tax Agent may be adopted to deduct after the receipt of paid values \u200b\u200band pay VAT to the budget.

VAT deductions can be reflected in additional shopping book sheets. To do this, an additional sheet record is set to any bookmark for the desired entry and the corrected period in which the entry will be reflected.

Formation of record book records

The document "Formation of record book records" is intended for registration of VAT sums that are directly related to the accrual of VAT to pay to the budget.

The "VAT implementation" table is designed to register in the sales book of VAT sums accrued in the realization of values.
The tabular part "VAT with advances" is designed to register in the sales book of VAT sums on the advances received from buyers.
The Table Part "VAT is accrued to payment" is designed to register in the sales book of VAT sums accrued to pay to the tax agent budget and on construction and installation work performed by the Host.
The tabular part "is not reflected in the sales book" is intended to display operations that do not require reflection in the sales book, such as the sale of goods by Retail.

The document has two modes:

VAT for the implementation of the taxable at the usual VAT rates (18%, 10%, etc., except rates 0%);
VAT on sales at a rate of 0%.

When switching mode, the tabular parts of the document are cleaned.

"VAT for implementation"

During auto-complete ("Fill" button), data on the values \u200b\u200bimplemented at different VAT rates fall into the tabular part. If the policy of tax accounting in part of VAT "By payment" is checked, the existence of payment on the invoice is checked, and only paid amount falls into the tabular part. When politics "by shipment", if there was a partial payment on an invoice that the amount of payment and the balance falls in different rows, the payment document is specified for the paid amount, while in the sales book report they are reflected in one line.
In the event that the flag "On implementation with a 0% rate" flag in the table part, only lines for implementation with a 0% rate, which was confirmed or was confirmed by such a bid. (document "Confirmation of the Zero VAT rate")
When conducting a document, entries are formed in registration registers of VAT and accounting wiring at the debit of account 76.n "Calculations on VAT deferred to pay into the budget" and credit account 68.02 "Value Added Tax".

"VAT with advances"

During autofill ("Fill" button), data on the advance payment received from buyers falls (if invoices are written to the corresponding advances).
The tabular part is available for manually editing.

"VAT is accrued to payment"
During autofill (the "Fill" button), data on VAT sums are falling into the table part, which were not included in the first two bookmarks, for example, accrued to pay to the budget when acquiring values \u200b\u200bunder the tax agent agreements and when performing construction and installation works on their own (in charge) .
The table part is not displayed when the flag is set by the flag of 0%.
The tabular part is available for manually editing.
When conducting a document, entries are formed in registration registers of VAT.

"VAT is not reflected in the sales book"
When autofill (the "Fill" button), data on operations not subject to VAT fall into the tabular part.
The table part is not displayed when the flag is set by the flag of 0%.
The tabular part is available for manually editing. The user can make records on the amount of VAT, which should not fall into the sales book, although, previously recorded in VAT accounting registers.
When conducting a document, entries are formed in registration registers of VAT.

Formation of reports "Book of Shopping" and "Book of Sales"

Buyers lead the shopping book in order to determine the amount of VAT presented to deduct (reimbursement) in the prescribed manner. The program of purchases is formed after regulatory operations in the form of a report "Shopping Book". To form a report, it is necessary to choose the period for which the report is formed, and the organization. The purchase book is formed in accordance with the Decree of the Government of the Russian Federation of 16.02.2004 No. 84, dated 05/26/2009 No. 451. It is possible to use additional settings on the "Setup" button.

In the form that opens, you can adjust the selection for a specific counterparty, as well as a grouping for counterparties in the form of output or hide the columns at a rate of 20%.

Buyers lead a sales book in order to determine the amount of VAT accrued to pay. Formation and configuration of the sales book is similar to setting up a report "Book of Shopping".

In practical activities, trade organizations often transmit goods designed for sale, third parties without the transition of ownership of them. At the same time, the most common cases are:

Transfer of goods to buyers under agreements providing for the generally accepted moment of the transition of the right of ownership (for example, at the time of payment for the delivered goods, when implementing export contracts, etc.).
- Transfer of goods under the Mena Treaty, in the case when the organization ships the goods first (if the contract is not provided otherwise). The contract agreement is considered executed when both parties fulfilled their obligations on the transfer of property, therefore, in the case when the organization ships the product first, until the time of receipt of the property from the counterparty, the ownership of the shipped goods does not go.
- Transfer of goods to intermediaries for their subsequent implementation by customers.
Shipping of goods without transition of ownership of them is not recognized by revenue for accounting purposes, since according to paragraph 12 of PBU 9/99, one of the mandatory conditions for its recognition is to transition to the right of ownership (possessions, use and orders) on the goods from the seller to the buyer. In addition, at the time of these gears, all expenses that were produced or will be made in connection with this operation cannot be reliably identified (which is also a condition for recognizing revenue in accounting).

At the same time, organizations transmitting goods without transition of ownership and pending receiving income on them in the following reporting periods produce certain expenses directly related to shipment of goods and accompanied before the recognition of revenue in accounting (for example, the costs of loading goods in vehicles, insurance , transportation to the point caused by the contract and other similar costs).

In the cost of sales of the current period - do not include

Based on the principle of compliance with income and expenses (which suggests that when determining the financial result from performing any operations on ordinary activities, it is necessary to take into account those expenses that are related to receiving income) for the purpose of forming a financial result from conventional activities The cost of sold (realized) goods (products, works, services) is determined. According to paragraph 9 of PBU 10/99, the cost of sold goods (works, services) is formed on the basis of expenses on common activities recognized both in the reporting year and in previous reporting periods and passing expenses related to receipt of income in subsequent reports Periods, taking into account adjustments depending on the peculiarities of production, work and the provision of services and their sales, as well as from the sale (resale) of goods.

Based on the outlined costs of shipment of goods transferred to third parties without the transition of ownership (including the transfer of goods to intermediaries for implementation), trade organizations should not be included in the cost of sales in the current period, since the revenue from the implementation of such goods cannot be recognized as the current period's income.

Instructions for the application of the account plan provides for a special account of 45 "goods shipped", designed to summarize information about the presence and movement of shipped goods, revenue from which certain time cannot be recognized in accounting.

In accordance with the new chart of accounts, goods shipped without transition of property rights are taken into account in the account 45 "Goods shipped" at the cost, folding from two components:

The actual cost of purchased goods;
- expenses for shipment of goods (when they are partial write-off). The assessment of goods shipped without the transfer of property rights has changed compared to the previously active standards: according to the old bills plan, such goods were assessed by actual cost without taking into account shipping costs.
Accounting on account 45 "Goods shipped" actual cost of goods transmitted without transition of ownership, no difficulty causes, since it is fully formed in the account 41 "Goods". At the time of the transfer of goods under contracts, providing for a different from the generally accepted moment of transition of ownership, or under the Commission's contracts, the amounts taken into account on the debit of account 41 "goods" are subject to transfer to the debit of the account 45 "goods shipped".

We will understand in terms

Another situation is consistent with the account of 45 "goods shipped" costs for the shipment of goods, which are also included in the cost of shipped goods.

The main difficulty is to determine what is understood as the term "shipping costs" for accounting purposes and as an article costs are taken into account the specified costs. Using in the new instructions on the application of the account plan, this new concept for accountants, the Ministry of Finance of Russia does not explain it, offering the following expenses as the costs of the costs carried out by trade organizations: to transport goods; on labor payment; for rent; on the maintenance of buildings, structures, premises and inventory; on the storage and part-time of the goods; on advertising; for executive expenses; Other similar costs.

Since the rules for taking into account the cost of selling goods in the context of elements and articles are also established by separate regulatory acts and methodological instructions on accounting (p. 10 of PBU 10/99), we turn to the methodological recommendations on accounting costs included in the costs of circulation and production, and financial results at trade and public catering enterprises approved by Roskomtorg and the Ministry of Finance of Russia 20.04.95? 1-550 / 32-2 (hereinafter - guidelines for cost accounting). This document commercial organizations can be guided by attributing costs to a certain cost article (in a part that does not contradict the current PBU). However, in methodological recommendations on cost accounting, there is no cost of the costs as the costs of shipment of goods.

On the one hand, the concept of "shipping costs" is close in meaning with the concept of "selling expenses", but it is unlikely that both of these concepts coincide. In addition, if the legislator meant that the two concepts under consideration coincide, it would directly indicated that the cost of shipped goods includes part of the cost of sale (accounted for 44 "costs for sale), which arrived on goods shipped without the transfer property. Sale expenses - a broader concept than shipping costs, and includes costs that cannot be directly associated with shipment of goods (for example, depreciation of fixed assets, rental costs and office maintenance, costs of storage of goods before shipment of goods and Their thinning, etc.). At the same time, some expenses are directly related to shipment of goods: loading of goods in vehicles and their delivery to the buyer, and cargo protection in the way, payment of customs fees and duties, storage in temporary warehouses and T .p. costs.

On the other hand, it can be assumed that under the expenses for shipment of the Ministry of Finance of Russia implies the cost of transportation related to the delivery of goods to the buyer. According to the article "Transportation costs", trade enterprises are taken into account (paragraph 2.2 of the methodological recommendations for cost accounting):

Transport services of third-party organizations for the transportation of goods and products (fee for transportation, for the supply of wagons, weighing cargo, etc.);
- services of organizations for the loading of goods and products, vehicles and unloading of them, fee for expeditionary operations and other services;
- the cost of materials spent on vehicle equipment (shields, hatches, racks, racks, etc.), and insulation (straw, sawdust, burlap, etc.); - Services in temporary storage of goods at stations, wigs, in ports, airports, etc. within the regulatory deadlines established for the export of goods in accordance with the concluded agreements;
- fee for servicing driveways and warehouses of victim, including railway fees according to the contracts concluded with them.
Although the specified list includes cost insurance costs, payment of various fees and fees, storage at the commissioner's warehouse (if storage costs are reimbursed by a committee under the terms of the Commission's contract) and some other expenses, the methodological recommendations for consideration as transportation costs are identified by expeditionary Operations, that is, operations carried out under the contract of transportation expedition.

According to paragraph 1 of Art. 801 of the Civil Code of the Russian Federation under the Transport Expedition Agreement, one party (forwarder) undertakes for the remuneration and at the expense of the other side (the client - the consignee or consignee) to fulfill or organize the implementation of the contracts for the expenditure of the shipping. Consequently, trade organizations under the article "Transportation costs" can take into account all operations that are related to the transportation of goods, including those that are specified (or not specified) in the methodological recommendations on cost accounting.

Transportation expedition involves the implementation of various duties related to the carriage of goods. As such duties, the implementation of any operations necessary for the delivery of operations, for example, obtaining documents required for exporting, the implementation of customs and other formalities, checking the number and status of the cargo, its loading and unloading, payment of duties, fees and other expenses, as well as Other operations.

Considering the author's expenses outlined according to the author to the expenditures on the shipment of goods transmitted without the transition of the right of ownership and the debit of account 45 "goods shipped", it is necessary to include part of the expenditures of trade organizations on the transport of goods, which are recorded in accounting under the article "Transportation costs" and include To the goods shipped without loss of ownership.

How to be with partial write-off

At the same time, the question of the accountant of the trade organization is a question: is it always part of the costs of the goods incurred, shipped without the transition of ownership, attribute to the debit of account 45 "goods shipped"? This is due to the presence in the text instructions for the application of the phrase account plan that the costs of shipment of goods are reflected in the account 45 "goods shipped" when they are partial write-off.

Therefore, it can be concluded that if the trading organization adopted in accounting policies, the procedure for recognizing all expenses carried out in the reporting period for sale as expenses on ordinary activities to be debited to the cost of sold goods sold (in the debit of account 90 "Sales"), That is no partial write-off of expenses for shipment in the debit of account 45 "goods shipped" do not need.

If, in accordance with the accounting policies, the costs of sale are written off in proportion to the cost of sold goods sold, the transportation costs produced in the reporting period and accountable on account 44 "Sale expenses" should be distributed not only between the goods and the goods and the balance of goods, but between the goods, shipped with the transition of ownership and without such. In this case, all transport costs are distributed into three parts:

Some of the transportation costs entering goods transferred to customers to the property will increase the cost of sold goods sold (refers to the debit of account 90 "Sales");
- Part of the transportation costs related to goods transferred to customers without the transition of ownership will increase the cost of shipped goods (refers to the debit of account 45 "goods shipped").
- Part of the transportation costs, which come to the balance of goods located in the organization's warehouse will be listed in the balance of the account 44 "Cost Costs" (balance at the specified account).
Consider on a specific example, how to distribute the transportation costs between the goods sold and the balance of goods at the end of the month, taking into account the fact that part of the goods are transferred to customers under the contract of sale with an excellent transition of the right of ownership.

Such a condition may be the point of payment, including the sale on credit, or any other condition: a month after the actual receipt, on a particular day, etc.

Example 1: During the reporting period, the wholesale trade enterprise under the sale contracts has gained goods in the amount of 120,000 rubles, including VAT - 20,000 rubles.

During the same period, buyers of goods were shipped by actual cost in the amount of 80,000 rubles, including:

Under contracts with a generally accepted torque of the transfer of ownership of the shipped goods - 50,000 rubles;

According to the agreements, according to which the ownership of the shipped goods will be transferred in the following reporting periods in the amount of 30,000 rubles.

Transportation costs for the reporting period, accountable in account 44 "Sale expenses", amounted to 11,000 rubles.

Suppose that there are no remnants of goods and transportation costs to the beginning of the reporting period.

Reflection of operations on accounting accounts of the trading enterprise

Arrival of goods:
Debit accounts 41 account credit 60 - 100 000 rub. - the goods are credited to the warehouse at the prices of the supplier under the contract of sale excluding VAT (120,000 rubles - 20,000 rubles);
Debit account 19 Account Credit 60 - 20,000 rubles. - Reflects VAT for the goods received.
Product implementation:
Debit account 62 credit accounts 46 - 72 000 rub.- reflected the cost of goods implemented on vacation prices, taking into account VAT (the figure is subject to conditional);
Debit accounts 46 account credit 68 - 12,000 rubles. - accrued debt to VAT budget from turnover for the sale of goods;
Debit accounts 46 account credit 41 - 50,000 rubles. - Written by the actual cost of the implemented product.
Transfer of goods without transition of ownership:
Debit account 45 account credit 41 - 30 000 rub. - Reflects the cost of the goods transferred to the buyer without the right to transition property, in fact of actual cost.
Formation of expenses for sale under the article "Transportation":
Debit accounts 44 account credit 60 - 11,000 rubles. - reflected the amount of transportation costs for the reporting period (excluding VAT).

Write-off transportation costs at the end of the reporting period:

In order to write off the cost of selling in terms of transportation costs for the appropriate accounts (90 "Sale expenses" and 45 "goods shipped"), a special calculation should be made:

First, it is possible to calculate the total amount of transportation costs per shipped goods (transferred to customers as with the transition of ownership rights and without it);
- Secondly, to distribute the amount of transportation costs obtained as a result of the first calculation, on goods, ownership of which has passed to the buyer, and goods shipped without transition of ownership.

Calculation of the amount of transportation costs included in goods transferred to the ownership of customers, and goods shipped without transition of ownership

1. The amount of goods remains determined at the end of the reporting period in the warehouse of the organization (balance of 41 "goods"):

The balance of goods in the warehouse of the organization at the beginning of the reporting period is not;
- Received goods - 100,000 rubles;
- shipped goods - 80,000 rubles;
- The balance of goods located in the organization's warehouse at the end of the reporting month is 20,000 rubles. (100 000 rub. - 80,000 rubles).
2. The average percentage of transportation costs relating to the balance of goods in the warehouse of the organization is calculated:

Transport costs, which come to the balance of goods at the beginning of the month - no;
- transportation costs produced during the reporting period - 11,000 rubles;
- The sum of transportation costs falling on the balance of goods at the beginning of the month and produced in the reporting month is 11,000 rubles.
- The value of goods shipped in the reporting month, and the balance of goods at the end of the month is 100,000 rubles. (80 000 rub. + 20 000 rub.)
- The average percentage of transportation costs as the ratio of the amount of transportation costs per balance of goods at the beginning of the month and produced in the reporting month, to the value of goods shipped in the reporting month, and the balance of goods at the end of the month is 11% (11,000 rubles: 100 000 rub. X 100%).
3. The sum of transportation costs to the balance of goods in the organization's warehouse is calculated, multiplying the amount of goods to the end of the month (calculated in paragraph 1) to the average percentage of transportation costs - 2200 rubles. (20 000 rub. X 11%: 100%);

4. The total amount of transportation costs falling on shipped and implemented goods as the difference between the sum of transportation costs falling on the balance of goods at the beginning of the month and produced in the reporting month, and the sum of transportation costs to the balance of goods in the warehouse of the organization - 8800 rubles is determined. (11,000 rubles. - 2200 rubles.);

5. Calculates the amount of transportation costs incurred by goods shipped without the transfer of property rights, and to the goods implemented (customers transferred to the property):

All shipped goods - 80,000 rubles,
- shipped goods with the transition of ownership - 50,000 rubles;
- shipped goods without transition of ownership - 30,000 rubles;
- Total transportation costs per shipped goods - 8800 rubles;
- Transportation costs per iterates shipped with the transition of ownership - 5500 rubles. (50 000 rub. X 8800 rub.: 80 000 rub.);
- Transportation costs coming on goods shipped without transition of ownership - 3300 rubles. (30 000 rub. X 8800 rub.: 80 000 rub.).
Based on the calculations, the following wiring are made:

Debit account 90 account credit 44 - 5500 rub. - written off on the cost of sales The amount of transportation costs relating to goods implemented for the reporting period;
Debit account 45 account credit 44 - 3300 rub. - Written on the increase in the cost of the shipped goods the amount of transportation costs relating to goods transmitted during the reporting period to customers without the transition of ownership.
The amount of transportation costs in the amount of 2200 rubles belonging to the balance of the goods in the warehouse of the organization, it remains to be listed on the account 44 "Sale expenses".
In example 1, we considered the procedure for the distribution and write-off of transportation costs, provided that there are no remnants of goods and transportation costs at the beginning of the reporting period. Consider how to distribute these expenses in the case when such residues are listed on the organization's balance sheet.

Example 2: Take the data from Example 1 and suppose that in the next reporting period, the wholesale trade enterprise has gained goods in the amount of 180,000 rubles, including VAT - 30,000 rubles.

During the same period, buyers of goods were shipped by actual cost in the amount of 140,000 rubles, including:

Under contracts with a generally accepted moment of transition of ownership of the shipped goods in the amount of 90,000 rubles;
- under contracts according to which the ownership of the shipped goods will be transferred in the following reporting periods in the amount of 50,000 rubles.
In addition, buyers have passed the ownership of goods shipped in the previous period, which was the actual cost of which amounted to 15,000 rubles. (excluding shipping costs).

Transportation costs for the reporting period, accountable on account of 44 "Sale expenses", amounted to 20,000 rubles.

For convenience, imagine all the data on the operations in question and the necessary in the form of the table.

Source and calculated data	Numerical indicators	Notes

The balance of the goods in the warehouse at the beginning of the month in factual cost, rub.		Saldo in account 41 "Goods" (Data from Example 1)
Transportation costs for the balance of goods at the beginning of the month, rub.		Balance account 44 "Sale expenses" (Data from Example 1)
The residue is shipped without the transition of the property right of goods at the beginning of the month, rub. including:		Balance in account 45 "Goods shipped" (Data from Example 1)
		Self in terms of actual cost (data from Example 1)
- shipping costs, rub.		Self in terms of shipment costs (data from Example 1)
The goods for the reporting month in the actual cost, in rubles.		Debit Turnover on account 41 "Goods" (Data from Example 2)
Total shipped goods in the reporting month at actual cost, rub. including		Credit turnover 41 "Goods" (Data from Example
- shipped under contracts with the generally accepted procedure for the transition of the right of ownership, rub.		Write on credit account 41 "Goods" in the debit of account 44 "Sale expenses" (Data from Example 2)
љљљ - shipped without transition rights of ownership, rub.		Write on credit account 41 "Goods" in the debit of account 45 "goods shipped" (data from Example 2)
The accounting value of the goods sold, shipped in previous periods without the transition of property rights, rub. including:		Posting on credit account 45 "Goods" in the debit of account 90 "Sales" (p. 6a + p. 6b)
- actual cost, rub.		in terms of actual cost (data from Example 2)
- shipping costs, rub.		in terms of shipping costs (15,000 rubles. x 3300 rubles: 30 000 rub.)
Transportation costs for the reporting month, rub.		Debit turnover in account 44 "Sale expenses" in terms of amounts taken into account on the article "Transport Costs" (Data from Example 2)
Transportation costs to be distributed in the reporting month, rub.		The amount of transportation costs falling on the balance of goods at the beginning of the month (p. 2) and produced in the reporting month (p. 7) (2200 rubles. + 20,000 rubles)
The balance of goods located in the organization's warehouse at the end of the reporting month, rub.		The amount of the cost of the balance of goods at the beginning of the reporting month (p. 1) and the value of the goods received (p.4) less the cost of goods shipped under the reporting period (p. 5) (20 000 rubles + 150 000 rubles - 140 000 rub .)
Average percentage of transportation costs,%		The ratio of the amount of transportation costs to be distributed (p.8), to the cost of goods shipped in the reporting month (p. 5), and the balance of goods at the end of the month (p. 9).
The amount of transportation costs for the balance of goods in the warehouse of the organization, rub.		The amount of the amount of the balance of goods at the end of the month (p. 10) on the average percentage of transportation costs (p. 10 - 2200 rubles. (20 000 rub. X 13.05%: 100%).
The amount of transportation costs falling on goods shipped in the reporting month, rub. including:		The difference between the sum of transportation costs to be distributed (p.8), and the sum of transportation costs to the balance of goods in the warehouse of the organization (p. 11) (22,200 rubles - 2610 rubles)
- Transportation costs per iterates shipped with the transition of property rights, rub.		Distribution of transportation costs per shipped in the reporting month (p. 12), based on the cost of goods shipped with the transition of ownership (5a) and the total value of shipped goods (p. 5) (90,000 rubles. X 19 590 rubles. : 140 000 rub.). Credit Credit Account 44 "Expenses for Sale" in the debit of account 90 "Sales"
- Transport costs per iterates shipped without transition of property rights, rub.		The distribution of transportation costs included in the goods shipped in the reporting month (p. 12), based on the cost of goods shipped without the transition of ownership (5B) and the total value of shipped goods (p. 5) (50,000 rubles x 19 590 rubles. : 140 000 rub.). Write on credit account 44 "Sales costs" in the debit of account 45 "Goods shipped"

The example of the calculation of the transportation costs, which falls on the balance of goods, the goods shipped and the goods are implemented, are not the only possible. You can distribute the specified costs and in other ways (for example, first distribute transportation costs for goods owned by the organization, and on goods, the ownership of which has passed to the buyer, and then make another distribution between the goods in the warehouse of the organization and goods shipped). This method is, according to the author, more accurate, however, more laborious, since the distribution of transportation costs should be proportional to the actual cost of goods, while the data on account 45 "goods shipped" include also shipping costs. The last word in determining the procedure for transportation costs remains for the Ministry of Finance of Russia.

If the costs of shipment in full can be directly attributed to a particular batch of goods transferred without the transition of ownership, then such expenses are immediately reflected in the account 45 "goods shipped". For example, shipped goods, revenue from which the sale of which cannot be recognized in accounting in the reporting period, is delivered to the counterparty by one vehicle. In this case, shipping costs for 44 "sales costs" do not fall, and immediately recorded in the value of shipped goods, increasing it.

If shipping costs are related to both the goods implemented and the goods transferred without the transfer of property rights, then it is possible to distribute them between the specified goods in proportion to their accounting value. For example, in case of one vehicle delivered goods transferred to the buyer to ownership and shipped without providing property rights. In such a situation, expenses can be either immediately (at the time of their commission) to distribute to the appropriate invoices or first reflect on the account of 44 "sales costs", and at the end of the reporting period, part of the costs related to goods transmitted without transition of ownership, to consider in the account 45 "Goods shipped."

This article expressed the point of view of the author, which may not coincide with the official position of the Ministry of Finance of Russia. Therefore, we recommend organizations that transmit goods without the transition of ownership, follow the relevant explanations of the Ministry of Finance of Russia on the procedure for writing off the cost of shipment in the debit of account 45 "goods shipped" and in time to make appropriate changes in accounting reports.

In the conditions of economic instability in the country for business entities, the tax burden and reduction of risks of activity is of particular importance for business entities. One of the effective ways to solve these tasks is to optimize the contractual policy - this topic is discussed in detail in the previous article. Properly organize accounting of operations of implementation on contracts with the condition of transition of the ownership of the ownership of "For payment" in "1C: Accounting 8" will help to your attention the article prepared according to the book E.V. Samarina, S.A. Kharitonova, D.V. Ready "Secrets of professional work with" 1C: Accounting 8 ". Accounting for production operations."

In "1C: Accounting 8" The procedure for reflection of operations selling products depends primarily on the conditions of contracts concluded with contracting contracts:

as transmitted (implemented) products to the buyer - directly to the buyer or through an intermediary (this article does not consider);
at what point, the right of ownership of products is becoming the buyer - at the time of shipment or at a different moment, for example, after payment of products by the buyer (this topic is highlighted in detail on page 7).

If a contract with the counterparty is provided for a special condition for the transition of the right of ownership, use and disposal by goods and risk of their random death from the manufacturer's organization to the buyer - after payment of products - then the program for the sale of products is reflected in the accounts (see Table 1 on page 12) in which they are involved, among others, the following accounts:

account 45 "Goods shipped" subaccount 03 "Finished products shipped";
account 90 "Sales":
- subaccount 01 "Revenue from the sale" Subsubstation 1 "Proceeds from sales not subject to UTII";
- subaccount 02 "Cost of sales" Subsubstitution 1 "Sales costs, not subject to UTII";
- subaccount 03 "Value Added Tax";
account 62 "Calculations with buyers and customers":
- subaccount 01 "Calculations with buyers and customers" (in rubles);
- subaccount 21 "Calculations with buyers and customers (in currency)";
- subaccount 31 "Calculations with buyers and customers (in u. e.)".

Table 1

Operation	Accounting		Tax account
Operation	Debit	Credit	Debit	Credit
1. Products shipped to the buyer (at discount prices)			45.03, View of accounting "Well"	43, View of accounting "Well"
2. Correcting cost			45.03, View of accounting "Well"	43, view of accounting "Well"
3. Revenue reflected from the sale of products	62.01, 62.21, 62.31			90.01.1, Type of accounting "Well", amount without VAT
4. Accrued VAT			Does not reflect
5. Clealed the cost of sold goods			90.02, view of accounting "Well"	45.03, View of accounting "Well"
6. Received payment for goods			Not reflected *
6. Received payment for goods			Not reflected *
*Note:* * The tax accounting is subject to reflecting non-deactive income (expenses) in the form of a sum of the sum difference (from the reassessment of accounts for accounting in C.E.) and the course difference (from the revaluation of currency accounts).

In fig. 1 shows the reflection scheme in "1C: Accounting 8" of production operations, if the terms of the contract provides for a special order of transition of ownership of it from the manufacturer to the buyer (including after payment of the product by the buyer).

Fig. one

Operations of implementation with the special conditions of the transition of ownership of products in the program are reflected in two stages.

Stage 1. Shipment of products from the seller's warehouse to the buyer is drawn up with the help of the document Realization of goods and services (menu Sale -\u003e Implementation of goods and services) Operation Shipment without transition of ownership.

From January 1, 2006, the transfer of goods to the buyer (carrier) for the purposes of determining the tax base on VAT is equal to the implementation (clause 1 of article 154 of the Tax Code of the Russian Federation, starting with the Red. Federal Law of July 22, 2005 No. 119-FZ). In this regard, at the same time as a document on the shipment of goods, the buyer is issued for such an operation (a document is created (a document is created Invoice issued).

In order to create this document through the link field Enter the invoice in the form of a document Realization of goods and services, It is necessary to establish the appropriate tax accounting parameter on VAT (see Fig. 2) in the account policy.

Fig. 2.

The amount of VAT payable to the budget for this operation is charged by wiring to the debit of account 76.ota "VAT, accrued by shipment" and the credit of account 68.02 "Value Added Tax".

In order for this operation to get into sales book, when conducting a document Realization of goods and services The relevant entry is entered into the accumulation register VAT Sales.

Stage 2. Reflection of the transition of ownership of previously shipped products is made in the program as follows. Upon the occurrence of conditions under which, according to the terms of the contract, the ownership of products are transferred to the buyer, on the basis of the shipment document, the document is introduced ealvestment shipped goods (document Realization of goods and services, team Based on -\u003e Implementation of shipped goods).