Delivery of goods in transit. Transit trade: registration, accounting, taxation (T. Bursulaya). We issue invoices for "transit" delivery

Some enterprises purchase and sell products without posting them to the warehouse. This activity is called transit trade... Let's consider its features.

general characteristics

Transit trade in goods includes two transactions, independent of each other. The company draws up an agreement of sale and purchase with the manufacturer, importer, etc. On the basis of this, the company assumes an obligation to pay for the products. The counterparty, in turn, undertakes to ship the goods to the warehouse specified by the company.

The second transaction is with the acquirer. It implies an obligation to deliver the goods for an agreed payment. In the first agreement, the enterprise acts as the acquirer, and in the second, the seller. It is worth saying that within the framework of civil turnover, it is precisely transit trade. Document flow in this area, meanwhile, has a number of features. Companies must clearly understand and follow the rules for filling out settlement and accompanying papers.

Industry specifics

Transit wholesale has a number of features. First of all, the enterprise, according to the first agreement, allocates funds to the manufacturer (importer, etc.). The end consumer acts as g the recipient. Pickup in transit trade does not affect the essence of the transaction. This method of selling products is possible by virtue of Article 509 of the Civil Code. According to the law, delivery can be made, inter alia, by transfer to the entity specified in the agreement as the recipient.

In this case, the products do not actually appear in the warehouse. In practice, it may not be present at all, since the legislation does not require it. Meanwhile, the enterprise acquires ownership of the product. In accordance with the second agreement, the buyer transfers funds for the transferred items. The sender is the supplier for the first transaction, and not, in fact, the trading company.

Important points

Upon purchase, it will be deemed fulfilled at the time of delivery of the product to the carrier. He, in turn, undertakes an obligation to deliver the products end consumer... Upon implementation, the obligation of the transit trading company to transfer the products to the buyer will be deemed fulfilled at the time of delivery to the consumer. This is due to the fact that the sale and purchase transaction stipulates the seller's obligation to deliver the products to the buyer.

Transfer of ownership

At transit trade delivery contract must secure the specific moment of the transfer of rights to the product. This applies to both the first transaction and the second. A clear definition of the moment at which the ownership of the purchased products from the supplier to the trading enterprise and from the transit company to the final consumer allows the parties to fairly distribute the risk of loss of property, correctly reflect the date of sale of products in the reporting using the accrual method.

rules

Ownership of the product arises at the time of transfer. The corresponding provision is enshrined in Article 223 of the Civil Code in clause 1. The transfer of products is understood as their direct delivery. Transit trade does not provide for such an action. This is due to the fact that the products do not actually arrive at the warehouse. If the objects cannot be handed over to the recipient, the moment of transfer is their delivery to the first carrier for subsequent delivery to the purchaser. This rule is enshrined in Article 224 of the Civil Code in clause 1.

The transfer of goods is not carried out by the trading company, but by the supplier when they are dispatched from their warehouse. In this case, the moment of delivery may be confirmed by a notification. Completed "Universal gearboxes" are attached to the notice. documents. "In transit trade the date of receipt of income can be determined by the enterprise in different ways. It depends on the moment of transfer of ownership of the product.

Income recognition

With the transfer of ownership when the products are shipped from the supplier's warehouses, and to the end consumer when they arrive at his enterprise, the profit of the organization appears on the date of transfer of the objects when they are delivered to the buyer. If the agreement provides that the products are provided to the purchaser for safekeeping, and he enters into legal possession only after payment, income is recognized after the final settlement. It so happens that the transfer of ownership to a trading enterprise occurs when objects are shipped from the supplier's warehouse (for example, in the presence of a company representative). In this case, the products are immediately transferred to the end consumer ( pickup). In transit trade in this case, the profit will appear after the delivery of the products to the carrier / buyer.

Primary papers

One of them is the invoice for f. TORG-12. In transit trade this paper is drawn up in 2 copies. The first remains at the enterprise that hand over the products, the second is transferred to the purchaser. Based on the information entered in the form, the posting is made. Due to the fact that transit trade involves the conclusion of two transactions, then the organization should have the same amount of securities. In this case, the end buyer and manufacturer (importer, etc.) will have copies of different forms. The "transit" seller does not receive the goods at the warehouse, does not release it to the purchaser, respectively, he will not act as either the sender or the recipient of the cargo.

Features of filling

FRT for transit trade confirms the fact of transfer of ownership of the product. Accordingly, the form issued to the buyer reflects the dispatch of the products. Paperwork for transit trade carried out according to the established rules. According to the provisions of industry regulations, the invoice must contain mandatory details. In the form drawn up by the supplier, the following lines are filled:

"Payer". The company of the "transit" seller is indicated.
"Supplier" and "Shipper". Provides information about the manufacturer, importer, etc.
"Consignee ". In transit trade (in case of self-pickup or shipping by carrier) this line identifies the final consumer.
"Base". Here are the details of the agreement concluded between the supplier and the transit trade enterprise.

In the column "Vacation made" - the signature of the responsible employee is affixed. The lines "Cargo received / accepted" are not filled in. The invoice drawn up in this way confirms the fulfillment of obligations for the supply of products to the address of the end consumer specified by the trading company. The paper is filled in in 2 copies. The date is the day of shipment of the goods to the consignee, and before that the transit seller must hand over to the supplier the invoice for the buyer. It indicates the sales value of the product (not the price at which the products were purchased from the manufacturer (importer, etc.). This invoice must also be drawn up in 2 copies. In this case, the lines are filled in:

"Consignor" - enter information about the original supplier.
"Supplier" is a transit seller organization.
"Payer" and "Consignee" - the name of the final purchaser.
"Basis" - details of the supply agreement concluded by the trading company and the purchaser of the product.

The data is not entered into the "Vacation produced" line. In the page "Cargo accepted" the information is indicated by the carrier's representative. It should be noted that in practice it is allowed to leave this field blank if transport company refuses to enter information into it. The line "Goods received" must contain the signature of the buyer's responsible employee.

Nuances

After shipment, the supplier must deliver the original consignment note to the seller in transit. The final buyer, in turn, transfers to the latter his copy, drawn up in his name. As a result, the seller in transit will receive both versions of the waybill, and the original supplier and the final buyer will receive a copy of different forms. Often, participants in transactions do not meet when fulfilling their obligations. In such cases, there is a "remote" formalization of documents. In transit trade papers are sent by courier or sent by mail.

Waybill

In addition to the universal form, registration of TTN. In transit trade as a rule, a general waybill is used. There is a special field in it, which indicates the details of the papers filled in depending on the type of vehicle carrying out the delivery. At transit trade are used:

Waybills. They are filled in upon delivery by road vehicles.
Railway transport waybills. They are filled in during transportation railroad.
Port bill of lading. It is used in shipping.
Consignor's waybill and waybill. They are to be filled in when transported by aircraft.

The consignment note must contain the marks of the sender and the final buyer. They are necessary to confirm the fulfillment by the parties of their obligations under the transaction. In addition, this information is used when setting up a household accounting of transit operations in wholesale trade .

Form 1-T

To reflect the movement of the MPZ, the TTN, as mentioned above, can be used. In transit trade, this waybill is issued in 4 copies. The first one remains with the sender. This is the supplier. His invoice is used to write off products. 2nd, 3rd, 4th copies are certified by the seals and signatures of the sender and the driver with whom they remain. The second form is handed over to the end customer. This instance is used to capitalize products. The 3rd and 4th forms are handed over to the company that owns the transport. The third instance is used as the basis for calculations. Its owner of the transport shall attach it to the invoice for transportation and send the vehicle to the customer. In some cases, delivery of products is carried out at the expense of trading company... In such situations, she will act as the customer and payer for the carriage agreement. The fourth copy is attached to the waybill. It is used to record the work of transport and pay the driver's salary.

Posting

If the main activity of the enterprise is transit trade, then it acquires ownership of the product regardless of its receipt at the warehouses. As the Instruction to the Chart of Accounts indicates, the goods are capitalized on the account. 41. But since the products do not arrive at the warehouse, the use of this account is considered incorrect. Alternatively, count can be used. 45. The Instruction contains a recommendation for using this article to summarize data on the availability and movement of products, the proceeds from the sale of which cannot be reflected by the accounting department for some time.

Postings

An enterprise whose main activity is transit trade, when purchasing and selling products, makes the following records:

Db count. 41 (45) CD count. 60 - product acceptance.
Db count. 19 CD count. 60 - allocation of the amount of VAT presented by the manufacturer (importer, etc.).
Db count. 68, sub. "Calculations for VAT" Кд сч. 19 - acceptance of tax for deduction.
Db count. 62 CD count. 90 - reflection of the buyer's debt.
Db count. 90, sub. 0.2 cd count 41 (45) - writing off the purchase value.
Db count. 90, sub. 90.3 cd count. 68 - the accrual of the amount of VAT from the proceeds from the sale of products.

Article Added Tax

In general cases, for calculating VAT by a trade organization, the date indicated in the shipping papers, that is, the day the invoice is drawn up for the buyer, is used as the moment of determining the base for the shipped products. In this case, the products are not transferred to the end consumer and are not handed over to the carrier. These actions are performed by the sender of the product. In this case, the date of the first preparation of the primary paper, which is filled in either for the carrier or for the buyer, should be considered as the date of shipment. For the manufacturer (importer, etc.), it will be the calendar number indicated in the invoice, which is drawn up for the final purchaser.

Conditions for deduction

The corresponding right arises if:

Products purchased for resale.
There is an invoice from the supplier.
The items are capitalized and there are corresponding primary papers.

The concept of "acquisition" implies the transfer of ownership of the object. Posting means that the receipt of products is reflected in the invoice. 41 or 45.

Invoice

The execution of this document must be given Special attention... The invoice must contain the following information:

Lines 2-2b indicate the details of the manufacturer (importer, etc.). The address of the supplier, TIN, KPP is also given here.
Line 3 reflects the same details.
See page 4 for end customer information.
Lines 6-6b must contain information about trade organization, its checkpoint and TIN.

When issuing an invoice to the name of the final purchaser, the peculiarities associated with the sale of products are reflected. The lines relating to the seller indicate the details of the transit company, in the "Consignor" field - information about the supplier (importer, manufacturer, etc.). The invoice is drawn up within 5 calendar days... The countdown starts from the date of shipment. The invoice is recorded in the Sales Book.

Income tax

The date of receipt of the income from the sale is the day of the sale of the product. It is determined according to the rules of Article 39 of the Tax Code. According to clause 1 of the norm, the date is set regardless of the actual receipt of funds in payment for products. In this regard, the income will be deemed to have been received upon the transfer of ownership from the trading enterprise to the buyer. If the organization reflects expenses and receipts using the cash method, the date of receipt of funds to the cashier or to the bank account, transfer material values against payment and so on. In such cases, income is recognized as amounts received for previously delivered items, but also advances from the buyer against future deliveries.

Expenses

When selling a product, the costs associated with its purchase and sale are formed taking into account the provisions of Article 320 of the Tax Code. The norm determines the procedure for the distribution of expenses among payers who use the accrual method. Costs of the current month in trade enterprise are divided into indirect and direct. The latter include:

The cost of purchasing products sold in a given period.
Shipping costs for the delivery of products to the buyer's warehouse, if they were not included in the purchase price.

It is necessary to pay attention to one important point. The cost of purchasing products shipped but not sold at the end of the period is not included in the cost of production and sale until the moment of sale. Shipping costs related to product balances are determined by the average% for the current month. This takes into account the rolling amount of the remaining products at the beginning of the month. All other costs are considered indirect.

The cost of paying for the carrier's services

The accounting department can account for these costs in one of the following ways:

The costs of paying for the work of the carrier are recognized as costs associated with the purchase of products and are included in its cost. The corresponding provision is confirmed by paragraph 6 of PBU 5/01.
Costs are considered as costs associated with the purchase of products, but are not included in their cost. They are distributed between the sold objects and their balances at the end of each period according to the methodology provided for by Article 320 of the Tax Code.
Expenses are considered as costs associated with the sale of products and are charged to the current month's expenses. This option is fixed in paragraph 9 of PBU 10/99.

In most cases, businesses use the second or third accounting method. To reflect expenses for account 44, a special subaccount is opened. In the event of a partial write-off, the costs must be apportioned between products sold and its balance at the end of the period (month). The chosen option is necessarily fixed in the financial policy of the company.

Writing records

If the delivery agreement states that delivery is at the expense of the buyer, then account 76 is used in the transactions. In this case, postings are drawn up:

Specificity of taxation

According to a number of experts, in the conduct of transit trade, there is some uncertainty in the qualification of transport costs for the purpose of calculating income tax. Within the meaning of Article 320 of the Tax Code, direct costs include the costs of transporting purchased products to the warehouse of the payer-acquirer. If the products are sent in transit, that is, the company pays for transportation from the supplier to the buyer without carrying out storage, delivery to the warehouse, accordingly, is absent. In this regard, it is extremely risky to regard such costs as direct. After all, they are not associated with the purchase of purchased products and their delivery to the warehouse. Such costs can be classified as transportation costs related to the sale. In this case, they may well be considered as indirect costs. This approach would allow them to be attributed to the costs of the reporting period.

According to a number of authors, the most acceptable option is the recognition of transport costs as costs associated with the purchase of products. In this case, the amount of costs is included in the cost of the purchased product. If this is not done, then the control authorities may require attributing them to the cost of delivering products to the taxpayer's warehouse. This option implies the need to distribute these amounts between the sold products and their balance at the average% for the current period, taking into account the rolling number of remaining objects at the beginning of the month.

We arrange Transit sales with the delivery of goods by a transport company to our client. On your website it is very well described which counterparty and where to indicate on the consignment note and invoice?

We arrange Transit sales with the delivery of goods by a transport company to our client. On your website it is very well described which counterparty and where to indicate on the consignment note and invoice? But about the TTN and the waybills, it is only said that our Supplier must issue them. In fact, we did not receive the goods, they are transported immediately to our client, therefore we cannot act as a consignee. I think, because. The goods are received by our client, and it must be indicated by the consignee in the TTN and TN, as well as our client must sign the transport documents in the consignee column. Therefore, TTN and TN are issued by us, and not by our supplier. I ask you to help understand this issue.

1. The consignee is the company that actually accepted the cargo from the carrier. According to paragraph 5 of Art. 2 ФЗ dated 08.08.2007 No. 259-ФЗ consignee is a physical or entity authorized to receive the goods. In addition, by virtue of paragraph 1 of Art. 785 of the Civil Code of the Russian Federation, the carrier of the cargo undertakes to deliver and issue the cargo to the consignee.

Thus, the consignee is not necessarily the owner of the goods, it may be the person entitled to receive the goods. In this situation, the final buyer receives the cargo from the carrier, therefore, he is the consignee in the TN and TTN. Your company does not receive the goods to its warehouse, it does not sign the bill of lading.

2. The consignment note must be drawn up by the consignor, unless another procedure is provided for in the contract. The consignor in TN is the company that has entered into an agreement with the carrier. This is indicated in paragraph 6 of the Rules approved by the RF Government Decree of April 15, 2011 No. 272.

That is, if you hire a transport company to deliver goods from the supplier's warehouse to the warehouse of the final buyer, then it is your company who must draw up a bill of lading in the form of Government Decree No. 272. Your company will be the consignor in TN, and the final buyer will be the consignee.

In a situation where the delivery is ordered by the supplier, he draws up the TN, is the consignor, the consignee is the final buyer.

Justification

From the legal framework

LETTER OF THE FTS OF RUSSIA dated 25.12.2006 No. 03-1-03 / 2550

As follows from the above requests, in order to supply equipment to a foreign customer, OJSC concludes contracts with Russian suppliers providing for the supply of equipment directly to the port, where it is transferred to a warehouse for a freight forwarder. Further, the equipment in the port is completed in a batch and shipped to a foreign customer by sea.

In this case, the place where the goods are located at the time of shipment (warehouse of the supplier or producer of grain) does not matter. Since your organization is involved in the shipment of goods (it is a supplier for the buyer), the requirement of the inspectors is unlawful.

From the article of the Library of the magazine "Glavbukh". Documents that are absolutely necessary for the transport of goods

2.2. Calculation of taxes in connection with transportation costs

Our goal is to draw up documents in such a way that the company that incurred the costs

The consignee is a person authorized by the consignor to receive cargo transportation services. Consequently, the fact of rendering services to the consignor is confirmed (certified) by the consignee. This conclusion is confirmed by the wording of paragraph 9 of the RRS. It follows from it that the consignee is one of the persons authorized by the consignor to sign the TN.

If the consignor and the consignee are linked by a sale and purchase agreement, then the second is obliged to report to the first on the fulfillment of the obligation to accept the goods under the contract (clause 1 of article 454 of the Civil Code of the Russian Federation). We focused on this point in section 1.3 of the book. In practice, the buyer sends to the seller a signed consignment note on acceptance of the goods. And if the waybill contains a link to the waybill drawn up with the carrier, then the waybill will simultaneously certify the provision of the transportation service.

In principle, the conclusion of the contract transport expedition pursues the same ultimate goal, as well as the conclusion of a contract for the carriage of goods. In both cases, the cargo is subject to delivery to the consignee.

The main differences in the subject of these contracts are that the forwarder is not obliged to carry out the carriage personally, but has the right to involve a carrier for this. In addition, the scope of responsibilities of the forwarder is much broader than that of the carrier. He may be entrusted with any additional actions to organize transportation.

Information about the consignee is an essential condition of both the transport forwarding agreement and the contract of carriage. A condition is recognized as essential, in the absence of an agreement under which the contract cannot be considered concluded (clause 1 of article 432 of the Civil Code of the Russian Federation).

According to the freight forwarding agreement, it is considered that the consignee accepts the goods from the forwarder - despite the fact that the carrier can physically deliver the goods.

How to identify the shipper

The organization, as an agent, sells the goods of the principal at its location and draws up documents for them. In this case, situations arise: 1) the buyer takes out the goods by his own vehicles; 2) the buyer hires a carrier; 3) the agent hires a carrier. Who is the shipper on transport and consignment notes?

Answers
E.Yu. Dirkov,
general manager LLC "BUSINESS ACCOUNTANT"

The term "shipper" should be used in the meaning given to it by specific legislation.

In the consignment note, the buyer fills in items 1–2, 5 and 16 and hands over all three copies to the carrier's or seller’s representative. Since the buyer is not present at the time of shipment, points 3, 4 and 6 with data about the cargo, accompanying documents and the place of shipment must be filled out by the seller. For this, it is safer to include the conditions for filling out the waybill in the contract with the supplier or carrier.

Carrier. The representative of the carrier company receives all three copies of the invoice either in advance from the buyer, or when submitting the transport from the supplier and fills out his part of the document. Namely, paragraphs 8-13 and 15-16 of the bill of lading. The consignor can also fill in most of this information in the waybill if he receives the necessary data about the car, driver, etc. from the carrier in advance. When accepting the cargo, the carrier's representative signs in clause 6.

Consignee ... The recipient of the cargo - who is also the buyer - fills in the data in section 7 of the bill of lading when accepting it. He keeps the first copy of it for himself, and gives the second copy to the carrier. He can keep the first copy for himself or transfer it along with other shipping documents to the supplier.

Moreover, it is safer to transfer the document to the supplier. He will need an invoice to confirm the fact of delivery of the goods at the tax audit.

Transit trade: registration, accounting, taxation (Bursulaya T.)

Date the article was posted: 20.08.2012

In practice, transactions related to transit trade are often encountered. Transit trade is a method of sale in which a trade organization delivers goods to the buyer not from its warehouse, but directly from the supplier or from the manufacturer of the goods. In this case, the goods do not actually arrive at the warehouse of the trade organization. Let's take a closer look.

From a legal point of view, transactions related to transit trade are two independent transactions. Therefore, in its implementation wholesale organization enters into two supply contracts: one with the supplier from whom she purchases the goods, and the other with the buyer to whom she supplies the goods.
The peculiarity of such agreements is as follows. Under the first contract, the trade organization lists cash to your supplier for the goods. The consignee under the contract is the final purchaser. This method of trading is permitted by Art. 509 of the Civil Code of the Russian Federation. It establishes that the buyer of the goods, in the case provided for by the contract, has the right to require the seller to ship to a third party. The goods do not actually arrive at the warehouse of the trade organization, however, according to the first contract (with the supplier), it still acquires the ownership of it.
Under the second contract, the trade organization receives money from the buyer for the goods supplied. The consignor is not a trade organization, but the supplier of the goods under the first contract.
Transit deliveries are not intermediary operations, since in the supply contracts, each of the parties acts on its own behalf and at its own expense. In this case, the trade organization acts first as a buyer and then as a seller. In relations with the buyer, she acts as the owner of the goods.
Taxation and accounting of transit trade is maintained as a record of sales and purchases.

Registration of primary documents

Accounting and tax accounting is maintained on the basis of primary documents confirming the fact of business transactions. The purchase and sale of goods is made out with a consignment note in form N TORG-12, approved by the Resolution of the State Statistics Committee of Russia dated December 25, 1998 N 132 (hereinafter - Resolution N 132).
On the basis of this invoice, the transferring party writes off the goods, and the receiving party receives it.
According to the Instructions on filling out and using forms of primary accounting documentation for recording trade operations, approved by Resolution N 132, the consignment note is drawn up in two copies. When carrying out transit trade, the minimum number of participants is three, and the minimum number of contracts is two, therefore, according to the terms of the two contracts, two invoices must be drawn up, two copies each. Both versions of invoices will only be received by the trade organization (transit supplier) - one copy of each. The original seller and the end buyer will have copies of different invoices: the original seller will have an invoice under the contract between him and the trade organization (in the role of the buyer), and the final buyer - between him and the trade organization (in the role of the seller).
Since the waybill confirms the transfer of ownership, the merchant must reflect the transit of the goods to the buyer on the invoice issued to the buyer. This goal is achieved by correct filling invoice details.
So, when trading in transit, two waybills are drawn up: one on behalf of the shipper, the other on behalf of the transit organization.
In the invoice being drawn up, the supplier (shipper) indicates as:
supplier and shipper - yourself;
buyer and payer - an organization engaged in transit trade;
consignee - the final buyer.
On the "Reason" line, indicate the number and date of the sales contract entered into by the trade transit organization with the supplier. The details of the "Cargo received" line are not filled in. Such filling of the invoice confirms that the supplier has fulfilled the delivery obligations under the contract to a third party specified by the transit organization. This document is drawn up by the seller in two copies.
In turn, the organization engaged in transit trade, in the invoice issued to the buyer, indicates itself as the supplier, the buyer as the consignee, buyer and payer, and as the consignor - the first supplier from whose warehouse the goods are shipped to the buyer. The line "Basis" reflects the details of the contract between the trade organization and the buyer of the goods. The details of the line "Goods were released" are not filled in. This document is drawn up by the seller in two copies, both are handed over to the buyer. The buyer signs the waybills, affixes his own seal and returns the first copy of the shipping documents to the transit seller.
Please note: the execution of the primary document is directly related to the content and terms of the concluded contracts. The consignor and consignee have the right to sign the consignment note in accordance with the content of Form N TORG-12. These persons in this chain are the original seller and the final buyer. The trade organization (transit supplier) does not sign any invoice.
In transit trade, when the reseller trade organization and the supplier do not meet during the execution of the contract, and the goods do not arrive at the warehouse of the trade organization, the primary documents (contracts, invoices, invoices, etc.) are sent by mail or courier delivery(copies of documents received by fax, as is known, are not primary). The same should be done if the reseller trade organization is not able to transfer the shipping documents to the buyer through the carrier (they should also be sent to the buyer by mail or courier delivery).
All parties to a transit transaction must also have copies of transport and accompanying documents. Depending on the type of transport used for delivery, these will be:
- waybills - when delivered by road;
- railway waybills - upon delivery by rail;
- port bill of lading - for sea transportation;
- consignor's waybill and freight waybill - when delivered by air.
The transport documents must contain marks from the consignor (supplier) about the shipment of the goods and the consignee (buyer) about the receipt of the goods, which serves as confirmation that the goods have actually been received by the buyer.
In addition, this is necessary for the timely reflection of the operations of registering the purchased and selling the sold goods, depending on the conditions for the transfer of ownership, enshrined in the agreements of the trade organization - the reseller with the supplier and the buyer of the goods.

The order of registration of waybills

Currently, there are two forms of consignment notes: transport (approved by Decree of the Government of the Russian Federation of 15.04.2011 N 272 "On approval of the Rules for the carriage of goods by road"), commodity transport in form N 1-T (approved by Decree of the State Statistics Committee of Russia dated 28.11. 1997 N 78). Both of them are intended to account for the movement of inventories and settlements for their transportation by road and confirm the conclusion of a contract for the carriage of goods (clause 1 of article 8 Federal law from 08.11.2007 N 259-FZ "Charter of road transport and urban land electric transport").
Consider general rules... The waybill is issued in four copies: the first remains with the consignor (in the case of transit trade, it is the supplier of goods) and is intended for writing off inventory items.
The second, third and fourth copies, certified by the signatures and seals (stamps) of the consignor and the driver's signature, are handed over to the driver. The second copy is handed over by the driver to the consignee (this is the final buyer of the goods) and is intended for posting.
The third and fourth copies, certified by the signatures and seals (stamps) of the consignee, are handed over to the organization - the owner of the vehicle.
The third copy, which serves as the basis for calculations, is attached by the organization - the owner of the vehicle to the invoice for transportation and sent to the payer - the customer of the vehicle.
If, under the terms of delivery contracts, the delivery of goods is carried out at the expense of the transit company, it is also the customer and payer under the contract for the carriage of goods. In this case, when filling out the invoice in the "Payer" line, indicate the full name of the organization carrying out transit transactions, its address, bank details.
The fourth copy of the waybill is attached to the waybill and serves as the basis for accounting for transport work and accrual wages to the driver in a trucking company.
As you can see from the above, each of the four parties to the transaction will have one original invoice on hand.
If the delivery of goods in accordance with the concluded supply agreements is carried out not by a transit organization - a wholesale seller, but for example, by a supplier of goods or by an end buyer, then the name of the ordering organization will be indicated in the "Payer" line. In this case, the wholesaler should take care to have a copy of the invoice. It is its presence that can prove the fact of shipment by the supplier of goods to the address of the final buyer.

Accounting

A trade organization is obliged to take into account the goods, the ownership of which has passed to it, regardless of their receipt at the organization's warehouse. To fulfill this requirement, organizations engaged in transit trade, in practice, often reflect the acquisition and disposal of goods in transit, as well as goods arriving at the warehouse, on account 41 "Goods":
Debit 41 Credit 60, 76 - goods in transit are capitalized;

Debit 90/2 Credit 41 - the purchase cost of goods in transit has been written off;

At the same time, the Instruction of the Ministry of Finance of Russia on the use of the Chart of Accounts, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n, provides for the posting of goods on account 41 upon their arrival at the warehouse.
Since in this case the goods do not arrive at the buyer's warehouse, their reflection in the accounting on account 41 may be recognized by the tax authorities as unlawful, as a result of which the legality of attributing the cost of the goods to expenses during their sale and VAT deduction for this product may be challenged.
In order to avoid tax risks, it is advisable to use account 45 "Goods shipped" to reflect transactions in the purchase and sale of goods in transit.
This account is intended to summarize information on the availability and movement of shipped products (goods), the proceeds from the sale of which for a certain time cannot be recognized in accounting (for example, when exporting products). This account also counts finished goods transferred to other organizations for sale on a commission basis.
If organizations will use account 45 "Goods shipped", then the reflection of transactions for the purchase and sale of goods in transit should be made out with the following entries:
Debit 45 Credit 60, 76 - goods in transit are accepted for accounting;
Debit 19 Credit 60, 76 - VAT allocated;
Debit 68 / VAT Credit 19 - VAT is claimed for deduction;
Debit 62 Credit 90/1 - reflected the proceeds from the sale of transit goods;
Debit 90/2 Credit 45 - the purchase cost of goods in transit has been written off;
Debit 90/3 Credit 68 / VAT - VAT charged.
This procedure for reflecting transactions is fully consistent with the Chart of Accounts.
In view of the above, we recommend that the procedure for the acquisition and disposal of transit goods be fixed in the accounting policy.

Calculation of income tax

In accordance with Art. 247 of the Tax Code of the Russian Federation, the object of taxation for corporate income tax is the profit received by the taxpayer. Profit for Russian organizations is recognized as income received, reduced by the amount of expenses incurred (clause 1 of article 252 of the Tax Code of the Russian Federation).

Transit trade income

In the tax accounting of a trade organization (transit supplier), the amount of proceeds from the sale of goods in transit minus VAT is recognized as its income from sales (Articles 249 and 248 of the Tax Code of the Russian Federation).
The procedure for recognizing income for taxpayers using the accrual method for tax purposes is established by Art. 271 of the Tax Code of the Russian Federation. The date of receipt of income from the sale of goods is the date of sale of goods, determined in accordance with paragraph 1 of Art. 39 of the Tax Code of the Russian Federation, i.e. date of transfer of ownership of the goods from the seller to the buyer.
The income for the trade organization under the supply agreement is the proceeds from the sale of goods. When using the accrual method, the date of receipt of income is the date of sale of goods (works, services) regardless of the actual receipt of funds (clause 3 of article 271 of the Tax Code of the Russian Federation), i.e. Income is deemed to have been received at the moment of transfer of title from the trading organization to the buyer.
If an organization records income and expenses on a cash basis, then the moment of income is recognized as the day the money is received on the current account or in the cash office of the organization, the date of transfer of property as payment for goods and other methods of debt repayment (clause 2 of Article 273 of the Tax Code of the Russian Federation). Moreover, income is recognized not only payment for the previously delivered goods, but also advances received from the buyer on account of forthcoming deliveries.

Transit trade costs

The amount of income received is reduced by the amount of expenses incurred (clause 1 of article 252 of the Tax Code of the Russian Federation). When selling goods, the costs associated with their purchase and sale are formed taking into account Art. 320 of the Tax Code of the Russian Federation, which determines the procedure for the distribution of expenses on trade operations with taxpayers using the accrual method.
As follows from Art. 320 of the Tax Code of the Russian Federation, expenses of the current month in a trade organization are divided into direct and indirect. Direct costs include:
- the cost of purchasing goods sold in this reporting (tax) period;
- transportation costs for the delivery of purchased goods to the taxpayer's warehouse - the buyer of the goods, if they are not included in the purchase price of the said goods.
All other expenses of a trade organization incurred in the current month are recognized as indirect, which, in turn, means that they do not need to be distributed, since they fully reduce the income from the sale of the current month.

Accounting and tax accounting
transportation costs of the trade organization

When carrying out transit trade, there is uncertainty regarding the qualification of the transit organization's transport costs in accounting and for the purpose of taxation of profits.
Let's start with tax accounting transportation costs of the transit organization.
From a literal reading of Art. 320 of the Tax Code of the Russian Federation, it follows that direct costs of a trade organization include transportation costs for the delivery of purchased goods to the warehouse of the taxpayer-buyer.
When goods are sent to the buyer in transit, i.e. the organization pays for the transportation of goods from its supplier to its buyer, bypassing the storage stage, there is no delivery of goods to the warehouse of the trade organization, which is the fundamental criterion for accounting for transport costs as direct costs in accordance with Art. 320 of the Tax Code of the Russian Federation.
Such transport costs of the transit supplier cannot be attributed to direct costs of the trade organization, since they are not associated with the purchase of purchased goods and their delivery to the warehouse of the trade organization.
In this case, the costs of delivering the goods to the warehouse of the final buyer are qualified as transport costs associated with the sale of purchased goods. Therefore, such transportation costs should be accounted for as indirect costs and fully relate to the costs of the current reporting (tax) period. However, given that the official position on this issue absent, there are tax risks.
It seems less risky to recognize the entire amount of transportation costs as direct costs associated with the purchase of goods at the time of recording the sale of goods. In this case, the amount of direct costs in terms of transportation costs may be included in the cost of the purchased goods.
If delivery costs are not included in the cost of purchased goods, then they are reflected in costs and distributed between the goods sold and the remainder of the goods at the average percentage for the current month, taking into account the carry-over at the beginning of the month.
As for the accounting of transport costs, in order to avoid differences between tax and accounting and the need to apply PBU 18/02 "Accounting for calculations of corporate income tax" (approved by Order of the Ministry of Finance of Russia dated November 19, 2002 N 114n), accounting of such costs should be similar to tax accounting:
Option 1. The costs of paying for the services of the transport organization both in accounting and in tax accounting are considered as costs associated not with the purchase of goods, but with the sale of goods and are fully charged to the expenses of the current period.
Option 2. The costs of paying for the services of a transport organization both in accounting and in tax accounting are considered as costs associated not with the sale of goods, but with the acquisition of goods, and are included in the cost of the goods (i.e., in accounting, they are recorded on account 41 or 45 according to RAS 5/01 "Accounting for inventories" approved by the Order of the Ministry of Finance of Russia dated 09.06.2001 N 44n). How exactly to include such expenses in the cost of goods should be determined in the accounting policy for accounting and tax accounting. For example, you can include shipping costs for a specific invoice in the actual cost of each specific product in proportion to cost, quantity, weight, or some other indicator.
Option 3. The costs of paying for the services of a transport organization both in accounting and in tax accounting are considered as costs associated not with the sale of goods, but with the acquisition of goods, and are not included in the cost of the goods, but are subject to distribution between the sold goods and the remainder of the goods at the end of each month for the methodology set forth in Art. 320 of the Tax Code of the Russian Federation, in accounting and tax accounting.
It should be noted that most trade organizations take into account the acquisition costs according to the third option, having allocated a separate subaccount for their accounting on account 44. In this case, the costs can be recognized in the cost of goods sold (that is, written off from account 44 to the debit of account 90 "Sales ", subaccount 90-2" Cost of sales ") in whole or in part. This provision is provided for the business expenses of par. 2 p. 9 PBU 10/99 "Organization expenses" (approved by Order of the Ministry of Finance of Russia dated 06.05.1999 N 33n).
In case of partial write-off, the costs are to be apportioned between the sold item and the remainder of the item at the end of each month.
The chosen solution in terms of the procedure for accounting for transport costs should be recorded in the organization's accounting policy for accounting and for tax purposes.

Value added tax

The moment of determining the tax base for VAT on the sale of goods in accordance with paragraph 1 of Art. 167 of the Tax Code of the Russian Federation is the earliest of the following dates:
- the day of shipment (transfer) of goods (works, services), property rights;
- the day of payment, partial payment for the upcoming supply of goods (performance of work, provision of services), transfer of property rights.
In the case of a transit delivery of goods, the transit supplier does not transfer the goods to the buyer and does not hand them over to the carrier. This is done by the shipper. In this case, the date of shipment should be considered the date of the first time the primary document was drawn up, drawn up either for the carrier to deliver the goods to the buyer, or immediately for the buyer (see Letters of the Ministry of Finance of Russia dated April 18, 2007 N 03-07-11 / 110, dated June 22. 2010 N 03-07-09 / 37).
For a transit supplier, the date of shipment will be the date indicated on the invoice in form N TORG-12, which he will issue in the name of the buyer.
In other words, for the purpose of calculating VAT at a taxpayer-wholesaler (transit supplier), the moment of determining the tax base for shipped goods is the date indicated in the shipping documents, that is, the date the transit supplier draws up an invoice in form N TORG-12 to the buyer's address.
As for the right to deduct VAT, it arises from a trade organization - a VAT payer when purchasing goods after registering them (if there are relevant primary documents and a supplier invoice) on the basis of clause 1 of Art. 172 of the Tax Code of the Russian Federation.
The term "acquisition" in civil law in relation to property means the acquisition of ownership of the latter (Articles 212, 218 of the Civil Code of the Russian Federation). Thus, when buying (acquiring) a product, VAT from a buyer can be deducted upon receipt of the goods in ownership and taking it on record (if there are relevant primary documents and an invoice).
The acceptance of goods for accounting means that the goods purchased from the supplier and intended for resale are reflected in the accounting of the trade organization under the debit of account 41 "Goods" or account 45 "Goods shipped".
On the basis of clauses 1, 2, Art. 1 of the Law of 21.11.1996 N 129-FZ "On accounting", an organization is obliged to reflect the movement of property and obligations belonging to it by means of continuous, continuous and documentary accounting of all business transactions. Moreover, all business transactions in accordance with paragraph 5 of Art. 8 of the said Law are subject to timely registration in the accounting accounts without any omissions or exemptions. Similar requirements are contained in the new Law of 06.12.2011 N 402-FZ "On Accounting", which will come into force next year (see, for example, clause 1 of Art. 10).
Consequently, the organization is obliged to take into account the goods, the ownership of which has passed to it, regardless of their receipt at the warehouse of the organization. Thus, if, in transit trade, the trade organization does not reflect in the accounting the acceptance of goods on account on accounts 41 or 45, one of the conditions of paragraph 1 of Art. 172 of the Tax Code of the Russian Federation and the organization loses the right to deduct input VAT.
In view of the above, the trade organization has the right to deduct the "input" VAT immediately after the purchase and acceptance of the goods for accounting. The physical receipt of goods at the warehouse of the trade organization is not required to apply the deduction. The right to deduct VAT on goods sold arises from a trade organization that sells them without importing them to its warehouse, in the absence of documents warehouse accounting, but with a delivery note and a vendor invoice.

Determination of the moment of transfer of ownership of the goods

In transit trade in goods, it is very important to correctly determine (based on the terms of a specific sale and purchase agreement) the moment of transfer of ownership of the purchased goods from the supplier to the reseller organization and from the reseller organization to the end buyer. This will allow the parties to the transaction to distribute the risks of loss of property among themselves, and the trade organization using the accrual method will make it possible to correctly determine the date of sale of goods.
Ownership of goods by general rule arises from the moment of its transfer (clause 1 of article 223 of the Civil Code of the Russian Federation). The handing over of the goods is its delivery. But the trade organization cannot directly transfer (hand over) the goods to the buyer, because it does not actually receive the goods to its warehouse.
If the goods cannot be handed over in person (delivered), the moment of their transfer in accordance with clause 1 of Art. 224 of the Civil Code of the Russian Federation is the delivery of goods to the first carrier for delivery to the consignee's warehouse. But in transit trade, the trade organization does not hand over the goods to the carrier. This is done by the supplier when sending the goods from his warehouse. Then the moment of transfer of the goods to the first carrier can be confirmed by the supplier's notification of the transfer of the goods to the carrier with the documents of title attached to it.
With regard to transit trade, the specified norm is not entirely correct, since it is carried out under two separate sales and purchase agreements and the ownership of the goods under them is successively transferred from the supplier to the wholesale seller, and then from the latter to the final buyer.
In practice, the goods are often handed over by the supplier to the carrier who delivers them to a third party - the final buyer, or directly to the final third party - the buyer. In both cases, if the moment of transfer of ownership is not specified in the purchase agreement, there is uncertainty as to the moment when this right arises from a transit buyer carrying out transit trade. As a result, VAT charged by the latter for deduction may be challenged. Therefore, when concluding contracts of sale, it is necessary to clearly prescribe the moment of transfer of ownership.
There are several possible options for determining the moment of transfer of ownership:
- the ownership of the goods passes to the wholesale buyer at the time of shipment of the goods from the supplier's warehouse, and to a third party (the final buyer of the goods) at the time the goods arrive at his warehouse. In this case, the income from the trade organization using the accrual method will appear at the time of transfer of the goods upon delivery to the buyer's warehouse;
- the ownership of the goods passes to the wholesale buyer at the time of shipment of the goods from the supplier's warehouse (for example, a representative is present wholesale company) and immediately transferred to the end buyer (through a carrier or a representative of a third party - the end buyer at the supplier's warehouse). In this case, the income from the trade organization applying the accrual method will appear immediately after the goods are handed over to the carrier;
- if the contract stipulates that the delivered goods are received by the buyer for safekeeping, and the ownership is transferred to him (the buyer) only after full payment for the goods, then the income of the trade organization will be considered received after the final settlement with the buyer.
It is also important to prescribe in delivery contracts who notifies whom and in what time frame.

Example 1. LLC "Wholesaler" buys goods from LLC "Supplier", sells it to LLC "Buyer". In accordance with the terms of the agreement between LLC "Wholesaler" and LLC "Supplier", the delivery of goods is carried out by LLC "Supplier" directly to the address of LLC "Buyer" on the terms "free-station of departure".
In this case, the moment of transfer of ownership of the goods to LLC "Supplier" from LLC "Supplier" and the date of VAT deduction will be determined on the basis of the notification received from LLC "Supplier" about sending the goods to LLC "Buyer". If, according to the terms of the contract between the supplier and the reseller organization, the supplier undertakes to deliver the goods to a third organization, then the rights to the goods transfer from the supplier to the reseller organization only after the goods are delivered to the third organization. In this case, the basis for the presentation of VAT deduction may be the notification of the third organization about the receipt of the goods.
If the terms of delivery were "free-station of destination", then the moment of transfer of ownership of the goods to LLC "Wholesaler" from LLC "Supplier" and the date of VAT deduction will come after the receipt of the goods from LLC "Buyer". In this case, the day of purchase of goods (and their posting in accounting) will coincide with the day of their sale to the end customer.

Registration of invoices

In order to apply tax deductions, you must have invoices issued by the supplier. They must meet the requirements listed in clauses 5 and 6 of Art. 169 of the Tax Code of the Russian Federation.
Attention should be paid to the procedure for issuing invoices for transit trade (the new form of invoices was approved by the Decree of the Government of the Russian Federation of December 26, 2011 N 1137).
The details are filled in in the same way as the indicators of the invoice in form N TORG-12. In the invoices issued by the supplier to the trade organization, on lines 2 - 2b "Seller" of the invoice, the supplier's details, address, taxpayer identification number (TIN) and registration reason code (KPP ).
On line 3 "Consignor and his address", the details of the supplier-consignor are also reflected.
On line 4 "Consignee and his address" the supplier must indicate the details of the final buyer of the goods, and on lines 6 - 6b as the buyer - the trade organization, its address, TIN and KPP.
When issuing an invoice addressed to the end customer, the trade organization must also reflect the specifics associated with the transit sale of the goods.
In the invoices that the trade organization issues to the end buyer, in the line "Seller" should indicate the details of the trade organization, in the lines "Consignee and his address" and "Buyer" - details of the organization-buyer. The line "Consignor and his address" contains the details of the supplier of the trade organization.
The transit supplier issues this invoice no later than five calendar days from the date of shipment of the goods and registers it in the sales ledger on the day of shipment.
Let's take an example of the procedure for conducting accounting and tax accounting of transit trade.

Example 2. 05/25/2012 LLC "Wholesaler" purchased a batch of sewing machines from LLC "Supplier". The cost of the goods is 118,000 rubles, including VAT - 18,000 rubles. The purchased goods were sold by LLC "Wholesale" LLC "Buyer" in transit (without delivery to the warehouse of LLC "Wholesalers"). The sales value of the goods is 177,000 rubles, including VAT - 27,000 rubles.
According to the terms of the sales and purchase agreements, the transfer of ownership from Supplier LLC to Wholesaler LLC occurs at the time of shipment of goods from the supplier's warehouse, and from Wholesale to LLC Buyer - at the time of transfer of the goods to the carrier.
According to the terms of the contract of purchase and sale, concluded by LLC "Wholesaler" with LLC "Buyer", the goods are delivered to the buyer's warehouse by the buyer himself with the help of a transport organization.
05/21/2012 settlements with the "Supplier" were made on a 100% prepayment basis.
06/05/2012 the payment for the sold goods from LLC "Buyer" was received.
LLC "Wholesaler" is in a simplified regime with the object of taxation "income minus expenses" and is not a VAT payer. The amounts of "input" VAT, accounted for under a separate cost item, are reflected in expenses if the following conditions are met:
- the tax was paid to the supplier (clause 2 of article 346.17 of the Tax Code of the Russian Federation);
- the cost of goods (works, services), which includes VAT, is written off as expenses (subparagraph 8 of paragraph 1 of article 346.16 of the Tax Code of the Russian Federation, Letters of the Ministry of Finance of Russia dated 07.07.2006 N 03-11-04 / 2/140 and dated 29.06 .2006 N 03-11-04 / 2/135).
However, this accounting option, proposed by financiers, is not a mandatory rule. Taxpayers applying the "simplified" taxation can also use another method of accounting for "input" VAT, including its amount in the cost of the product itself. This is not of fundamental importance, since the date of recognition of the paid VAT in expenses will always be the same: the date of writing off the cost of the goods itself (it does not matter, immediately with VAT or separately). This point of view is confirmed, for example, by the Letter of the Ministry of Finance of Russia dated 26.06.2006 N 03-11-04 / 2/131.
For the purpose of calculating the single tax, the income and expenses of LLC "Wholesaler" are determined by the cash method.
According to the accounting policy of LLC "Wholesaler", account 45 "Goods shipped" is used to record the purchase and sale of transit goods.
The following entries must be made in the accounting records of LLC "Wholesaler":

			Sum (rub.)	Documentary registration
05/21/2012 - payment for goods
Payment has been made goods "Supplier"	60, subaccount "Calculations with organization "Provider"			Purchase agreement sales, invoice, bank statement
05/25/2012 - purchase of goods from the "Supplier"
The transition is reflected ownership on the item at the time receiving goods on warehouse "Supplier" in the assessment, foreseen in treaty		60, subaccount "Calculations with organization "Provider"		Purchase agreement sales, commodity form invoice N TORG-12
Reflected VAT amount according to the acquired goods		60, subaccount "Calculations with organization "Provider"		Invoice from supplier
05/25/2012 - sale of goods to the final "Buyer"
Revenue from sales of goods (on date of transfer of goods "Buyer")	62, subaccount "Calculations with organization "Customer"			Purchase agreement sales, commodity form invoice N TORG-12
Decommissioned cost price goods				Purchase agreement sales, commodity form invoice N TORG-12
Input VAT debited for expenses				Accounting reference
05/31/2012 - application of PBU 18/02
IT was formed (177,000 rubles x 20%)	68 / tax on profit			Accounting reference
05/31/2012 - closing the month and revealing the financial result
Input VAT included in prime cost sales				Accounting reference
Financial result (profit) from the sale of goods (177,000 rubles - 118,000 rubles)				Accounting reference
06/05/2012 - receipt of payment from the "Buyer"
Receipt of payment from the buyer for sold goods		62, subaccount "Calculations with organization "Customer"		Purchase agreement sales, invoice, bank statement
Redeemed IT		68 / tax on profit		Accounting reference

"Transit" trade is usually called a method of sales in which the seller sells the goods to the buyer not from his warehouse, but directly from the supplier (manufacturer) of the goods. In relation to the supplier, the seller acts as a buyer, and in relation to the final buyer, he is the seller. That is, the "transit" seller only gives an order to the supplier: to whom and when he should ship the goods.

Both the "transit" seller and the supplier need to properly issue invoices and invoices. Otherwise, the inspectors may refuse to deduct input VAT, as well as to take into account the costs of purchasing goods, both to the final buyer and to the “transit” seller.

We issue invoices for "transit" delivery

Sofia, Vidnoe

This is the first time we are acting as a "transit" seller. The buyer himself picks up the goods from the warehouse of our supplier. We obtain the ownership from the supplier at the time they transfer the goods to our buyer. And at the same time, we transfer ownership to our buyer.
It turns out that we will not be able to sign either for the receipt of this product or for its vacation.
How can we draw up a TORG-12 invoice for the buyer and how should the supplier's invoice be filled out so that later from the inspectors there are no accusations that the transaction is unrealistic? And what to write on the invoices?

: Since you do not receive the goods and do not release them to your buyer, write in the contract or in the order of shipment that the consignee is a third party. Then, in the invoice that the supplier will issue for your organization, he will indicate:

as a supplier and consignor - yourself;
as a payer - your organization, because you are a buyer for a supplier;
as the consignee - the final buyer.

Your organization, since it is neither the consignor nor the consignee, should not sign this waybill at all. Your customer does not need to sign for it either, because he should receive the goods purchased from you at your selling prices (and not at the prices at which you buy goods from the supplier).

Thus, before the goods are shipped to the customer, your organization must provide the supplier with an invoice for the customer. It is in it that the representative of your buyer should sign.

It happens that both the supplier and the buyer "just in case" sign both the first waybill (drawn up by the supplier to the "transit" seller) and the second (drawn up by the "transit" seller to the buyer).

But then, according to the documents, it will turn out to double the shipment of the goods from the supplier and the duplication of its receipt from the final buyer (and at different prices). What is wrong from an economic point of view.

The auditors told us about the registration of waybills by the "transit" seller.

EXPERIENCE EXCHANGE

Head of Methodology and Internal Audit Department, PRODO Management LLC

“Registration of TORG-12 in the case of transit trade has its own peculiarities. The following registration of the consignment note by the "transit" seller is logical:

the first supplier must be indicated on the line "Consignor";

on the line "Consignee" - the final buyer;

in the line "Supplier" - "transit" seller;

on the line "Payer" - the final buyer;

in the line "Basis" - the details of the contract between the seller and the buyer of the goods.

The requisites "The cargo was released" are not filled in. In this case, a note should be made in the waybill "Shipment in transit". With such a registration, the buyer has tax risks for VAT and income tax due to the fact that the line “The goods have been released” will remain blank, there will be no t ”.

After the goods have been shipped to your buyer, the supplier will have to give you the originals of your two invoices:

the first one he wrote out for you;
the second is your invoice, which you drew up for the buyer, but with the signature of the buyer's representative, indicating that he received the goods. The supplier may keep a copy of this delivery note to confirm shipment.

When filling out your invoice, as well as when checking the invoice received from the supplier, the following considerations must be taken into account. The supplier invoices in the usual way, but does not indicate your organization as the consignee on line 4, but the end customer (to whom you sell the goods). And your organization must list its supplier as the shipper on the customer invoice (line 3). Fill in the rest as usual.

In general, the lines "Consignee" and "Consignor" in invoices must be filled in the same way as in the waybills to which they were issued. In this case, the inspectors should not have any complaints.

An invoice with defects is not a reason for refusing VAT deduction

Elena Ilyasova, Rostov region

We have recently started to deal with "transit". In the TORG-12 invoices that the seller writes out to us (by the way, he also sells "in transit"), we ask you to indicate yourself as consignees. But neither we nor our seller have a warehouse - it is just that neither he nor we want the buyers to know the final supplier. The goods are delivered by a friendly transport company. We are listed as the shipper on the invoices issued to our customers. At field check the inspectors said that the shipper should be the one from whose warehouse the shipment is going. Since our seller does not have a warehouse (like we do), they question the reality of the transaction and want to refuse to deduct VAT. Are they right and how can we defend the deduction? Or, in the case of "transit" trade, we do not have the right to deduct VAT at all, since we did not receive the goods?

: The "transit" seller has the right to deduct VAT. And tax service specialists agree with this.

FROM AUTHORIZED SOURCES

DUMINSKAYA Olga Sergeevna

State Counselor civil service RF class 2

“In case of“ transit ”trade, the“ transit ”seller can claim a deduction for the goods that he purchased from the supplier and sold to the final buyer, if these transactions are subject to VAT and the“ transit ”seller himself is the payer of this tax. Articles 171, 172 of the Tax Code of the Russian Federation... Of course, in accounting, the “transit” seller must take these goods into account, receive an invoice and primary accounting documents from the supplier.

Well, do not forget that the “transit” seller is obliged to calculate VAT on the sale of the goods to the end buyer ”.

But you violated the rules for filling out TORG-12 - the one who ships the goods should really be indicated as the shipper. The same rule applies when filling out bills of lading. Sometimes tax authorities refuse to deduct if different persons are indicated as the consignor in TORG-12 and TTN.

To confirm the deduction of VAT, you need to prove the reality of the transactions and nn. 4, 5 Resolutions of the Plenum of the Supreme Arbitration Court of 12.10.2006 No. 53... Submit to the inspection all contracts (with both the supplier and the buyer) related to the purchase and sale of a particular product. Also attach all invoices (goods and transport) so that you can see who you bought the goods from, who shipped the goods, to whom and on what basis.

By the way, the FAS of the Moscow Region in one of its resolutions came to the conclusion that the legislation does not bind the right to deduct VAT with violation or observance of the procedure for drawing up consignment notes x Resolutions of the FAS MO dated February 29, 2012 No. A40-127306 / 10-90-714, dated November 22, 2010 No. KA-A40 / 14471-10... There are decisions of other courts that believe that inaccuracies or errors in the waybills cannot be grounds for refusing VAT refunds Resolutions of the Federal Antimonopoly Service of the NKR dated 21.01.2010 No. A63-654 / 2009-С4-30; 15 ААС dated 03.02.2011 No. 15AP-15033/2010.

Accounting for the sale of "transit" goods is required

Galina, Moscow

We do not receive the goods from the supplier - they are delivered to the buyer from the warehouse of our supplier. To what account do we receive the goods? Or you can not run it through accounting at all? And at what point do we determine the proceeds from sales in tax and accounting?

: It is necessary to reflect the goods on the accounting accounts. First, otherwise you will not be able to expense the cost of goods sold. And secondly, the acceptance of goods for accounting is one of the conditions for deducting input VAT. clause 1 of Art. 172 of the Tax Code of the Russian Federation.

Despite the fact that you do not receive the goods at your warehouse, you can use account 41 "Goods" to post the "transit" goods:

<или>subaccount 41-1 "Goods in warehouses", intended for accounting of goods at wholesale and distribution bases, warehouses;
<или>a separate sub-account of the second order to sub-account 41-1. It can be called “Goods sold from suppliers' warehouses” or “Goods sold in transit”.

Some people use account 45 "Goods shipped" to account for "transit" goods, reflecting the goods on it at the date of obtaining title to them from the supplier. Although, in economic terms, this account should only reflect the goods that are shipped by the organization itself to the buyers.

In fact, it is not so important on which specific account (subaccount) you will account for goods in transit. The main thing is to show the posting and disposal of goods in your accounting.

In both tax and accounting, the proceeds from the sale of goods in your situation must be determined at the time of receipt of the goods by the buyer from the supplier. Art. 249 of the Tax Code of the Russian Federation; nn. 5, 6 PBU 9/99... On the same date, you can write off the cost of goods sold as an expense. Art. 320 of the Tax Code of the Russian Federation; p. 5 PBU 10/99... Thus, you will have both the posting and the disposal of the goods on the same day.

Accounting for the delivery of "transit" goods to the buyer

Irina Remezova

On our instructions, the supplier sends the goods to our buyer by rail. At the time the goods are handed over to the carrier, we obtain ownership of them. We pay for the transportation and arrange it. Ownership of the goods passes to our buyer after they receive the goods at their warehouse. What transactions should we make in accounting?

: The scheme of transactions for the sale of goods will be as follows.

Contents of operation	Dt	CT
On the date of obtaining ownership of the goods (on the date of shipment of the goods by the supplier to the carrier)
Goods accepted for accounting	41 "Goods", subaccount 1 "Goods in warehouses"
Reflected input VAT on "transit" goods		60 "Settlements with suppliers and contractors"
VAT charged upon shipment of goods to the buyer
The buyer receives the ownership right later, therefore, both in accounting and in "profitable" tax accounting, the proceeds should be reflected while nn. 5, 6 PBU 9/99; Art. 249 of the Tax Code of the Russian Federation. But you must charge VAT when the goods are shipped.
On the date of transfer of ownership of the goods to the buyer (on the date of receipt of the goods by the buyer from the carrier)
Reflected revenue from the sale of "transit" goods	62 "Settlements with buyers and customers"	90 "Sales", subaccount 1 "Revenue"
Written off the cost of "transit" goods	90-2 "Cost of sales"	41, subaccount 1 "Goods in warehouses"
Accrued for payment to the budget of VAT upon shipment of goods to the buyer	90-3 "VAT"	76 "Settlements with different debtors and creditors"
The cost of services for the transportation of goods is taken into account in the expenses of the current month	44 "Costs of circulation"	60 "Settlements with suppliers and contractors"
Reflected VAT on transport services	19 "VAT on purchased values"	60 "Settlements with suppliers and contractors"
On the date of receipt of the invoice from the supplier
VAT on goods presented for deduction	68 "Calculations of taxes and fees", subaccount "Calculations of VAT"	19 "VAT on purchased values"
On the date of receipt of the invoice from the carrier
VAT on transport services deducted	68 "Calculations of taxes and fees", subaccount "Calculations of VAT"	19 "VAT on purchased values"

Sale of foreign goods without import to Russia VAT is not subject to

Anastasia, Stavropol Territory

Our organization purchases equipment in Turkey for further sale to Israel without importing it into Russia. What is the procedure for calculating VAT and income tax in such a "transit" trade?

: In your situation, there is no "transit" trade as such, because your supplier does not ship goods directly to your customer. You simply do not import goods to Russia.

Since you are not an import product, you do not have to pay "import" VAT. Moreover, at the time of the start of shipment / transportation, the goods are not located on the territory of the Russian Federation. Consequently, Russia is not the place of sale of goods and you should not impose Russian VAT on such sales at all.

Transit trade operations are not so rarely used in entrepreneurial activity. Transit trade is a method of sale in which a trade organization delivers goods to the buyer not from its warehouse, but directly from the supplier or from their manufacturer.

Registration

- contracts

The transactions associated with such trading are two independent transactions. When implementing them, the wholesale organization concludes two supply contracts... We would like to remind you that under the supply contract, the supplier-seller engaged in entrepreneurial activity undertakes to transfer, within a specified time or date, the goods produced or purchased by him to the buyer for use in entrepreneurial activity or for other purposes not related to personal, family, domestic and other similar use ( Article 506 of the Civil Code of the Russian Federation).
Under the first contract (transit supplier) acts as a buyer of goods that come from the supplier. According to the second agreement concluded with the final buyer of the goods, the organization acts as their seller. The peculiarity of such agreements is as follows.

According to the first contract, a trade organization transfers funds to its supplier for goods. Their consignee under the contract is the final buyer. This method of trading is possible by virtue of Art. 509 of the Civil Code of the Russian Federation, since the supply of goods can be carried out by the supplier, including by shipment (transfer) to the person specified in the contract as the recipient. In this case, the goods do not actually arrive at the warehouse of the trade organization (in practice, the transit supplier may not even have a warehouse, because it is not required for the supplies under consideration). Despite this, the organization acquires ownership of the goods supplied.

Under the second contract, the transit supplier receives money from the buyer for the goods transferred. The shipper is the supplier of the goods under the first contract, not the wholesaler.
The trade organization, as we can see, is first the buyer and then the seller. In relations with the buyer, we repeat, she acts as the owner of the goods. The ownership of the goods purchased under the supply agreement concluded with the supplier passes to the trade organization, although the given goods are not physically delivered to its warehouse.

Despite the absence of the actual shipment of goods, the obligation to deliver them under the contract concluded by the organization with its customer arises precisely from it. She also has an obligation to pay for the purchased goods to the supplier. Based on this, in transit trade, the recording of transactions in the organization is carried out identically to their usual sale from a warehouse.

Since the goods are delivered directly to the buyer, the consignee must be notified to the supplier. In the case when the supply agreement provides for the buyer's right to give the supplier instructions on the shipment (transfer) of goods to the recipients (shipping orders), the shipment (transfer) of the goods is carried out by the supplier to the recipients specified in the shipping order.

Failure to submit the shipping order by the organization within the prescribed period gives the supplier the right to:

or refuse to fulfill the supply contract;
or require the buyer to pay for the goods.

In addition, the supplier has the right to demand compensation for losses caused in connection with the failure to submit the shipping order (clauses 2 and 3 of Article 509 of the Civil Code of the Russian Federation).

Note that transit deliveries are not intermediary operations, since in the supply contracts, each of the parties acts on its own behalf and at its own expense.

In transit trade in goods, it is necessary, based on the terms of a specific supply contract, to determine the moment of transfer of ownership of the purchased goods from the supplier to the trade organization and from the transit supplier to the final buyer. This will allow the parties to the transaction to distribute the risks of loss of property among themselves, and the trade organization will make it possible to correctly determine the date of sale of goods in accounting and tax when applying the accrual method.

As a general rule, the right of ownership of goods arises from the moment of their transfer (clause 1 of article 223 of the Civil Code of the Russian Federation). The handing over of goods is their delivery. But the trade organization cannot directly transfer (hand over) the goods to the buyer, because it does not physically receive them to its warehouse.

If the goods cannot be handed over personally (delivered) to the recipient, the moment of their transfer is the delivery of the goods to the first carrier for delivery to the purchaser (clause 1 of article 224 of the Civil Code of the Russian Federation). But in transit trade, the organization does not hand over the goods to the carrier. This is done by the supplier when sending the goods from his warehouse. Then the moment of transfer of goods to the first carrier can be confirmed by the supplier's notification of their transfer to the carrier with the documents of title attached to it.

In practice, the goods are often handed over by the supplier to the carrier delivering them to the end customer, or directly to the end customer. In either case, if the moment of transfer of ownership is not specified in the contract, there is uncertainty with its definition by the trade organization. As a result, tax authorities may be skeptical about the amount of VAT presented to it by the supplier of goods and accepted by it for deduction. Therefore, when concluding supply contracts, it is necessary to clearly prescribe the moment of transfer of ownership between the parties.

Depending on the moment of transfer of ownership between the parties to the agreements, the date of receipt of income by the trade organization can be determined in different ways.

When the ownership of the goods is transferred to the trade organization at the time of their shipment from the supplier's warehouse, and to the end buyer - at the time the goods arrive at his warehouse, the income from the organization in accounting and in tax when the accrual method is applied will appear on the date of transfer of goods upon delivery to the buyer's warehouse.

If the ownership of the goods passes to the trade organization at the time of their shipment from the supplier's warehouse (for example, in the presence of a representative of the organization) and is immediately transferred to the end buyer (through the carrier or a representative of the end buyer at the supplier's warehouse), then the income of the organization in question will appear immediately after the goods have been handed over to the carrier.

If, however, the contract stipulates that the delivered goods arrive at the final buyer for safekeeping, and the ownership is transferred to him only after their full payment, then the income of the trade organization will be considered received after the final settlement of the final buyer.

In supply contracts, it is also important to prescribe the obligations of each party to the contracts to provide information on the movement of goods - who notifies whom and at what time.

Delivery of goods under a delivery agreement to general case carried out by the supplier by shipping them by transport provided for by the contract, and on the conditions specified in the contract (clause 1 of article 510 of the Civil Code of the Russian Federation). If the contract does not specify what type of transport or under what conditions the delivery is carried out, the right to choose the type of transport or determine the terms of delivery of goods belongs to the supplier.

The supply agreement may provide for the receipt of goods by the buyer (recipient) at the location of the supplier (selection of goods) (clause 2 of article 510 of the Civil Code of the Russian Federation).

Based on these norms, the trade organization sometimes takes on the responsibility for the delivery of goods to the end customer. In this case, the transit supplier concludes a contract of carriage with transport organization and re-invoices for services rendered to the end customer. In this case, the supply agreement with the end buyer includes the condition that the supplier organizes the delivery of the goods by third parties - at the expense of the buyer. Such an agreement will contain elements of various agreements, which is allowed in paragraph 3 of Art. 421 of the Civil Code of the Russian Federation.

Since in this situation the organization acts in the interests of another person, it is possible to consider such a service as the service of a freight forwarder (that is, intermediary activity). By acting as a freight forwarder, a supplier acts in the best interests of the buyer. In accordance with paragraph 1 of Art. 801 of the Civil Code of the Russian Federation, the buyer is obliged to pay the supplier the remuneration determined by the parties, as well as reimburse him for the costs incurred in connection with the delivery.

Often, in practice, the supplier does not receive remuneration for organizing the transportation, but re-charges the buyer the same amount that the carrier presents to him in accordance with the contract. But intermediary contracts are paid contracts, therefore, they must either indicate remuneration, even purely symbolic ones, or prescribe that the remuneration for intermediation is included in the price of goods.

The Ministry of Finance of Russia, in a Letter dated 10.03.2005 N 03-03-01-04 / 1/103, explained that if, in accordance with the terms of the contract, the costs of the transport organization are reimbursed by the buyer, then they can be reflected in accounting on account 76 "Settlements with different debtors and creditors. " In tax accounting, in the case when the buyer compensates transportation costs in excess of the price, the amount of compensation is proposed to be taken into account as the income of the given organization, while the payment by the supplier of delivery is attributed to expenses that reduce the taxable base for corporate income tax.

- primary documents

Accounting and tax accounting, as you know, is conducted on the basis of primary documents confirming the fact of carrying out business transactions (clause 1 of article 9 of the Federal Law of 06.12.2011 N 402-FZ "On accounting", article 313 of the Tax Code of the Russian Federation). In the current year, accounting uses the forms of primary accounting documents approved by the head of an economic entity upon submission official, which is entrusted with its administration (clause 4 of article 9 of Law N 402-FZ). But this does not mean the possibility of continuing to use standard forms of primary accounting documents, including the unified form of the consignment note N TORG-12 (approved by the Decree of the State Statistics Committee of Russia of December 25, 1998 N 132). To do this, they had to be indicated in the list of primary documents used by an economic entity in 2013.

Unified forms of primary documents, if necessary, can be supplemented with new lines and columns. It is undesirable to delete lines and columns from them, since this can create difficulties for the counterparty in accounting for expenses. If you need to remove lines and graphs from a unified form, it makes sense to develop your own form of the primary document on its basis and approve it. If a seal is provided in a unified form, then its presence in this field is mandatory.

Usually the waybill is drawn up in two copies. On the basis of this invoice, the transferring party writes off the goods, and the receiving party receives it.

When carrying out transit trade, the minimum number of participants in transactions is three, while the number of contracts is two. Therefore, according to the terms of the two contracts, two invoices must be drawn up, two copies each. Both versions of invoices will only be with the trade organization - one copy of each. The original seller and the end buyer will have copies of different invoices: the original seller will have an invoice under the contract between him and the trade organization (in the role of the buyer), and the final buyer - between him and the trade organization (in the role of the seller).

Since the waybill confirms the transfer of ownership, the merchant must reflect the transit of goods to the buyer on the invoice issued to the buyer. This goal is achieved by correctly filling in the details of each of the invoices.

In the invoice being drawn up, the supplier (shipper) indicates as:

supplier and shipper - yourself;
buyer and payer - an organization engaged in transit trade;
consignee - the final buyer.

The line "Reason" contains the number and date of the supply agreement concluded between the supplier and the trade organization. The lines "Cargo accepted" and "Cargo received by consignee" are not filled in by the transit supplier. Such execution of the invoice confirms that the supplier has fulfilled the delivery obligations under the contract to the address of the final buyer specified by the trade organization. The supplier draws up this invoice on the date of shipment of the goods to the consignee.

In turn, the transit supplier in the invoice issued to the end customer indicates:

yourself - as a supplier;
buyer - as consignee, buyer and payer;
the first supplier - as a consignor, from whose warehouse the goods are shipped to the buyer.

The line "Basis" reflects the details of the contract between the trade organization and the buyer of goods. The line "Goods have been released" is not filled in. Two copies of the waybill are handed over to the buyer, who, in turn, signs them, affixes a seal and returns the first copy of the shipping documents to the trade organization.

As you can see, the execution of the primary document is directly related to the content and terms of the concluded contracts.

In transit trade, when a trade organization and a supplier do not meet in the course of fulfilling contractual obligations and goods do not arrive at its warehouse, primary documents (contracts, invoices, invoices, etc.) are sent by mail or courier delivery (copies of documents received by fax , as you know, are not primary). The same should be done if the transit supplier does not have the ability to transfer the shipping documents to the buyer through the carrier. They should also be sent to the buyer by mail or courier.

The consignment note provides for a special line "Consignment note", according to which the details of the corresponding consignment note are indicated. This line must be filled in, which will allow you to link together the goods and documents accompanying the cargo. Depending on the type of transport used for delivery, these will be:

waybills - when delivered by road;
railway waybills - when delivered by rail;
port bill of lading - for sea transportation;
consignor's waybill and freight waybill - when delivered by air.

The transport documents must contain marks from the consignor (supplier) about the shipment of the goods and the consignee (end buyer) about the receipt of the goods, which serves as confirmation that the goods have actually been received by them.

It is also necessary for the timely reflection of the transactions of acceptance for registration of transit goods, depending on the conditions for the transfer of ownership, enshrined in the agreements of the trade organization with the supplier and the buyer.

To account for the movement of inventories and settlements for their transportation by road, you can currently use one of the following forms:

bill of lading (approved by the Decree of the Government of the Russian Federation of 15.04.2011 N 272) or
consignment note in the form N 1-T (approved by the Decree of the State Statistics Committee of Russia dated November 28, 1997 N 78).

Both of them confirm the conclusion of the contract for the carriage of goods (clause 1 of article 8 of the Federal Law of 08.11.2007 N 259-FZ "Charter of road transport and urban land electric transport").

Usually the waybill is issued in four copies, the first one remains with the consignor (in the case of transit trade, the supplier of goods acts as it) and is intended for writing off the goods.

The second, third and fourth copies, certified by the signatures and seals (stamps) of the consignor and the driver's signature, are handed over to the driver. The second copy is handed over by the driver to the consignee (end customer), it is intended for posting goods.

The third and fourth copies, certified by the signatures and seals (stamps) of the consignee, are handed over to the organization - the owner of the vehicle.

The third copy, which serves as the basis for calculations, is attached by the organization - the owner of the vehicle to the invoice for transportation and sent to the customer of the vehicle.

If, under the terms of supply contracts, the delivery of goods is carried out at the expense of a trade organization, it is also the customer and payer under the contract for the carriage of goods. In this case, when filling out the invoice in the "Payer" line, indicate the full name of the organization carrying out transit transactions, its address, bank details.

The fourth copy of the waybill is attached to the waybill and serves as the basis for recording transport work and calculating wages to the driver in a motor transport company.

As you can see, each of the four participants in the transaction will have one original invoice.

If the delivery of goods in accordance with concluded supply agreements is carried out not by a wholesale seller, but, for example, by a supplier of goods or by an end buyer, then the name of the ordering organization will be indicated in the "Payer" line. In this case, the trader should take care to have a copy of one of the mentioned waybills, which will be issued. It is its presence that confirms the fact that the supplier has shipped goods to the end customer.

Usually, the transit supplier is not able to receive the invoice from the supplier in person, since he does not physically receive the goods. In this regard, when selling goods in transit, it is important to comply with the norms of material liability associated with the goods being sold. Therefore, at the time when the ownership of the goods has already passed to the trade organization, it should transfer them for safekeeping to the supplier by issuing an appropriate invoice. At the time of acceptance of the goods by the end buyer, an invoice is drawn up for the removal of goods from safekeeping.

There is no need to draw up warehouse accounting documents for a trade organization, because in reality the goods do not come to it.

Tax liabilities

- income tax

The object of taxation for corporate income tax by virtue of Art. 247 of the Tax Code of the Russian Federation, the profit received by the taxpayer is recognized. Profit for Russian organizations is recognized income received, reduced by the amount of expenses incurred, which are determined in accordance with Ch. 25 of the Tax Code of the Russian Federation (clause 1 of Article 247 of the Tax Code of the Russian Federation).

In the tax accounting of a trade organization, the amount of proceeds from the sale of goods in transit, net of VAT, is recognized as its income from sales.

The procedure for recognizing income for taxpayers using the accrual method for tax purposes is established by Art. 271 of the Tax Code of the Russian Federation. The date of receipt of income from the sale of goods is the date of their sale, determined in accordance with paragraph 1 of Art. 39 of the Tax Code of the Russian Federation, regardless of the actual receipt of funds (other property (work, services) and (or) property rights) in payment. Based on this, the income is considered to be received at the moment of transfer of ownership from the trade organization to the buyer.

If an organization records income and expenses on a cash basis, then the moment of income is recognized as the day the funds are received on the settlement account or in the organization's cash desk, the date of transfer of property as payment for goods and other methods of debt repayment (clause 2 of article 273 of the Tax Code of the Russian Federation). In this case, income is recognized not only payment for the previously delivered goods, but also advances received from the buyer on account of forthcoming deliveries.

the cost of purchasing goods sold in this reporting (tax) period;
transportation costs for the delivery of purchased goods to the warehouse of the taxpayer-buyer, if they are not included in the purchase price of the said goods.

The cost of purchasing goods shipped but not sold at the end of the month is not included by the taxpayer in the cost of production and sale until they are sold.

The amount of direct costs in terms of transportation costs related to balances not goods sold, is determined by the average interest for the current month, taking into account the carry-over at the beginning of the month.

All other expenses incurred in the current month are recognized as indirect in the trade organization. This, in turn, means that there is no need to distribute them, since they fully reduce the income from the sale of the current month.

In transit trade, there is uncertainty about the qualification of transport costs for profit tax purposes.

From a literal reading of the aforementioned Art. 320 of the Tax Code of the Russian Federation, it follows that direct costs of a trade organization include transportation costs for the delivery of purchased goods to the warehouse of the taxpayer-buyer.

When goods are sent to the buyer in transit, that is, the organization pays for the transportation of goods from the supplier to the buyer, bypassing the stage of storage, there is no delivery to its warehouse. And this, as mentioned above, is fundamental for accounting for transport costs as direct costs. Therefore, it is somewhat illogical to attribute such transport costs to direct costs, since they are not directly related to the purchase of purchased goods and their delivery to the warehouse.

It is quite possible to qualify the costs of delivering goods to the warehouse of the final buyer as transport costs associated with the sale of purchased goods. Then such transportation costs could be taken into account as indirect costs, which would allow them to be fully attributed to the costs of the current reporting (tax) period.

Unfortunately, the official position of the regulatory authorities on this issue is, unfortunately, absent, therefore tax risks arise.

The most acceptable option for tax authorities is to recognize transportation costs associated with the purchase of goods. In this case, the amount of transportation costs is included in the cost of the purchased goods (paragraph 2 of article 320 of the Tax Code of the Russian Federation).

If delivery costs are not included in the cost of purchased goods, then fiscal officials will most likely wish to contemplate in the form of costs for the delivery of goods to the taxpayer's warehouse. And this, in turn, leads to the need to distribute them between the goods sold and the balance of goods at the average percentage for the current month, taking into account the carry-over balance at the beginning of the month.

For the taxpayer, the third option for accounting for such expenses is more profitable - to consider them related only to the sale of goods. After all, as a rule, during transit, the ownership of goods from the supplier passes to the wholesaler at the time of shipment. Based on this, all expenses incurred in the future can be qualified as costs of selling goods and, accordingly, recognized as indirect.

From the analysis of the provisions of the aforementioned Art. 320 of the Tax Code of the Russian Federation, in our opinion, it follows that the legislator divided the delivery costs into direct and indirect, depending on where the goods are exported from. If they are extradited from the supplier's warehouse, then the costs are direct, as they are associated with the purchase. If they are taken out of the taxpayer's warehouse for the purpose of further sale, then they are classified as indirect.

The Ministry of Finance of Russia, in its Letter dated 10.02.2011 N 03-03-06 / 1/85, considered the situation when the transportation of goods is carried out between warehouses owned by the taxpayer. Despite the fact that in this case, the delivery of goods was carried out to the taxpayer's warehouse, the financiers considered it possible to classify the costs in question as indirect, since the movement of purchased goods occurs after their posting.

If the last thesis in terms of capitalization is taken as an axiom, then the costs of delivering goods in transit can be attributed to the costs associated with the sale. At the same time, the unequivocal statement that the costs in question are related only to the sale is not so correct.

In conditions of such uncertainty, the organization may try to protect itself and introduce an appropriate provision into the accounting policy for tax purposes, based on clause 4 of Art. 252 of the Tax Code of the Russian Federation. The specified norm of the Tax Code of the Russian Federation gives the taxpayer the right to independently determine the procedure for accounting for costs that, with equal grounds, can be attributed to different groups expenses. In this situation, such uncertainty is obvious. In this regard, the taxpayer can exercise his right of choice and decide to take into account the costs of the transit delivery of goods as indirect.

However, there are risks here as well. After all, the norm of clause 4 of Art. 252 of the Tax Code of the Russian Federation applies when expenses can be simultaneously attributed to different groups. And what is meant by such groups in Ch. 25 of the Tax Code of the Russian Federation is not disclosed.

Since the costs in question are simultaneously associated with both the purchase and the sale, tax authorities, if there are balances of goods at the end of the reporting (tax) period, are unlikely to agree with their full inclusion in the composition of costs that reduce the income received. In the case of presentation of such claims to the taxpayer, it is advisable to provide the above arguments regarding the transfer of ownership with reference to the provision of clause 7 of Art. 3 of the Tax Code of the Russian Federation, which allows all the ambiguities of tax legislation to be interpreted in its favor.

The legitimacy of this approach in terms of accounting for the organization's transportation costs will most likely have to be proven in court. Unfortunately, there is currently no arbitration practice on this issue.

- value added tax

The moment of determining the tax base for VAT on the sale of goods in accordance with paragraph 1 of Art. 167 of the Tax Code of the Russian Federation is the earliest of the following dates:

the day of their shipment (transfer);
day of payment, partial payment on account of the upcoming deliveries of goods.

For the purpose of calculating VAT at a trade organization, the moment of determining the tax base for the goods shipped is considered the date indicated in the shipping documents, that is, the date it draws up an invoice to the buyer.

Note. In the case of a transit delivery of goods, the trade organization does not transfer the goods to the buyer and does not hand them over to the carrier. This is done by the shipper. In this case, the date of shipment should be considered the date of the first time the primary document was drawn up, drawn up either for the carrier for delivery of the goods to the buyer, or for the buyer (Letters of the Ministry of Finance of Russia dated 22.06.2010 N 03-07-09 / 37, dated 18.04.2007 N 03 -07-11 / 110). For the transit supplier, the date of shipment will be the date specified in the invoice, which he will issue in the name of the buyer.

The right to deduct the amount of VAT presented by the supplier of goods from the payer of this tax, as you know, arises when fulfilling following conditions(clause 2 of article 171, clause 1 of article 172 of the Tax Code of the Russian Federation):

goods purchased for resale;
availability of a supplier invoice;
the goods are registered and the corresponding primary documents are available.

The term "acquisition" in civil law in relation to property means the acquisition of ownership of the latter (Articles 212, 218 of the Civil Code of the Russian Federation). Thus, when buying (purchasing) goods, the VAT presented by the supplier, the trade organization can take for deduction, when the goods have become its property, are registered, there are relevant primary documents and an invoice issued by the supplier.

Acceptance of goods for accounting means that goods purchased from a supplier and intended for resale are reflected in the accounting of a trade organization under the debit of account 41 "Goods" or account 45 "Goods shipped" (for more details, see below).

Each fact of the economic life of an economic entity is subject to registration by a primary accounting document. The data contained in the primary accounting documents are subject to timely registration and accumulation in accounting registers (clause 1 of article 9, clause 1 of article 10 of Law N 402-FZ).

Consequently, the organization is obliged to take into account the goods, the ownership of which has passed to it, regardless of their receipt at its warehouse. If the goods in question are not reflected in the accounting on account 41 (45), the organization loses the right to deduct the "input" VAT, since one of the above conditions will not be met.

Incorrect filling of invoices issued during transit sales can also lead to the loss of the right to deduction. The merchant should check how the vendor of the goods completed the invoice issued in its name.

On lines 2 - 2b "Seller" of the invoice, the supplier's details, his address, taxpayer identification number (TIN) and the registration reason code (KPP) must be indicated as the seller of the goods.

Line 3 "Consignor and his address" also reflects the details of the supplier.

On line 4 "Consignee and his address" the supplier must indicate the details of the final buyer of the goods.

On lines 6 - 6b, the trade organization, its address, TIN and KPP are indicated as the buyer.

When issuing an invoice addressed to the end customer, the trade organization must also reflect the specifics associated with the transit sale of the goods. On the lines of the invoice relating to the seller of goods, she must enter her own details, on the line "Consignor and his address" - indicate the details of her supplier, and the lines relating to the buyer and consignee, fill in the name of the final buyer of the goods. The transit supplier draws up this invoice no later than five calendar days from the date of shipment of the goods and registers it in the sales ledger on the day of such shipment.

Transit trade is perceived by some fiscals as transactions executed only on paper. Lack of transit suppliers storage facilities leads to the impossibility of establishing the actual location of unsold goods. And this, in turn, contributes to the fact that it is not possible to check the reliability of the actual availability and volume of unsold goods. These circumstances, according to officials, testify to the bad faith of the taxpayer, his concealment of the actual implementation. In this connection, the organization receives an unjustified tax benefit in the form of illegal VAT refunds.

But not all arbitration courts support this position of the tax authorities. Thus, the judges of the FAS of the North-Western District, the argument of the inspectors about the dishonesty of the taxpayer, expressed in the absence of managerial or technical personnel, fixed assets, storage facilities, Vehicle, minimum average headcount employees - 1 person, who is a manager and chief accountant, minimum authorized capital, rejected. These circumstances, in their opinion, do not in themselves testify to the bad faith of the taxpayer and the receipt by him of an unjustified tax benefit. The company performed transactions with real goods imported into customs territory RF for the purpose of resale, paid to the budget the amount of tax when customs clearance of these goods, and also calculated VAT on the cost of goods sold. Indisputable evidence proving the direction of the applicant's actions towards illegal VAT refunds from the budget, tax office she did not submit to the case materials (Resolution of the FAS of the North-Western District of 05/13/2010 N A56-3386 / 2009).

Note. A trade organization has the right to deduct the amount of VAT presented by the supplier of goods immediately after the purchase and acceptance of them for accounting. The physical receipt of goods at the organization's warehouse is not required to apply the deduction. The right to deduct VAT on the goods sold arises from the taxpayer who sells them without bringing them to his warehouse, if he has a consignment note and a supplier invoice.

There were no signs of bad faith in the execution of acquisition transactions by the taxpayer imported goods and its implementation and in the Resolution of the Federal Antimonopoly Service of the North-West District of 30.09.2009 N A56-49047 / 2008.

FAS judges Central District in the Decree of 19.01.2009 N А35-1115 / 08-С21, it was stated that the absence of warehouse premises does not indicate the "imaginary" activity of the taxpayer, since the practice of transporting commodity products from the sender to the final buyer directly, bypassing the warehouse of the organization, is widespread and is aimed at lower production costs.

Since the inspectorate has not presented evidence refuting the actual export of goods, and given that the taxpayer is actually a reseller of goods, the absence of a warehouse in this case has no legal significance.

It was stated above that the supply contract may stipulate a condition according to which the trade organization pays the costs of transporting goods, which are subsequently reimbursed by the end buyer. The trade organization in this case acts as an intermediary between the carrier and the buyer - the actual customer of the transportation services, which ultimately bears the burden of the costs of transporting the product.

The tax base for VAT in intermediary agreements with an agent, commission agent, attorney is his income in the form of remuneration (clause 1 of article 156 of the Tax Code of the Russian Federation). Since in most cases the final buyer will reimburse the amount of the freight rate, the organization's tax base will be zero.

At the same time, the re-delivery of services for the transportation of goods to the end customer without an appropriate condition in the supply agreement with non-reflection of the VAT amounts billed by the supplier of goods and the organization itself to the end customer is likely to be met with skepticism by the fiscal. Specialists of the tax department have repeatedly stated orally that the re-provision of services is not provided for by law. Therefore, they strongly recommend that the transportation tariff set to the end buyer be included in the VAT base, and the VAT paid to the carrier must be deducted in accordance with the procedure established by Art. Art. 171 and 172 of the Tax Code of the Russian Federation.

Note. The procedure for reflecting the acquisition and disposal of transit goods of a trade organization should be consolidated in the accounting policy.
In order to avoid the occurrence of differences between the amounts of transport costs taken into account in tax and accounting, leading to the need to apply the Accounting Regulations "Accounting for calculations of corporate income tax" PBU 18/02 (approved by Order of the Ministry of Finance of Russia dated November 19, 2002 N 114n), their accounting in accounting is desirable to carry out similarly to accounting for taxation. Accounting regulations allow this.

Not finding one in the taxpayer's accounting records, they will definitely charge additional VAT on the cost of the transport tariff. The auditors, most likely, will not take into account the amount of tax deductible that is supposed to be deducted, since the right to apply the tax deduction is granted to the taxpayer (clause 1 of article 171 of the Tax Code of the Russian Federation). And he did not use it at that time.

Accounting

A trade organization, as mentioned above, is obliged to take into account the goods, the ownership of which has passed to it, regardless of their receipt at its warehouse. To reflect transactions for the acquisition and disposal of such goods, these organizations do not so rarely use account 41 by analogy, taking into account ordinary goods arriving at the warehouse.

Instructions for the use of the Chart of accounts for accounting of financial and economic activities of organizations (approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n) provides for the posting of goods on account 41 when they arrive at the warehouse. Since in this case the goods do not arrive at the warehouse, their reflection in accounting on account 41 may be considered not so correct.

Alternative accounting of goods in transit, in our opinion, is possible on account 45. Instructions for the use of the Chart of Accounts recommends using this account to summarize information on the availability and movement of shipped products (goods), the proceeds from the sale of which for a certain time cannot be recognized in accounting.

Reflection of transactions for the purchase and sale of transit goods when using one or another account is accompanied by the following entries:

Debit 41 (45) Credit 60, 76

goods shipped by the supplier to the buyer are taken into account;

Debit 19 Credit 60, 76

highlighted the amount of VAT presented by the supplier of goods;

Debit 68, subaccount "Calculations for VAT", Credit 19

the amount of VAT presented has been accepted for deduction;

Debit 62 Credit 90-1

reflects the buyer's debt for goods in transit;

Debit 90-2 Credit 41 (45)

the purchase price of goods in transit has been written off;

Debit 90-3 Credit 68, subaccount "Calculations for VAT",

the amount of VAT was charged on proceeds from the sale of goods in transit.

Option 1. The costs of paying for the services of a transport organization are considered as costs associated with the purchase of goods, and are included in their cost (clause 6 of the Accounting Regulations "Accounting for inventories" PBU 5/01, approved by Order of the Ministry of Finance of Russia dated 09.06.2001 N 44n):

Debit 10 Credit 60

the cost of delivery of goods is taken into account in their actual cost;

Debit 19 Credit 60

highlighted the amount of VAT presented by the transport organization for the carriage of goods.

How exactly to include such costs in the cost of goods should be determined in the accounting policy. For example, you can include shipping costs for a specific invoice in the actual cost of each specific product in proportion to cost, quantity, weight, or some other indicator.

Option 2. The costs of paying for the services of a transport organization are considered as costs associated with the purchase of goods, but are not included in their cost, but are subject to distribution between the goods sold and their balance at the end of each month according to the methodology set forth in Art. 320 of the Tax Code of the Russian Federation.

Option 3. The costs of paying for the services of a transport organization are considered as costs associated with the sale of goods and are fully charged to the costs of the current period (paragraph 2, clause 9 of the Accounting Regulations "Organization costs" PBU 10/99, approved by the Order of the Ministry of Finance of Russia dated 06.05. 1999 N 33n).

Most trade organizations record the costs of transporting goods using the second or third option. To account for these expenses, they open a separate subaccount to account 44 "Sales expenses". In case of partial write-off, the costs are to be apportioned between the sold item and the remainder of the item at the end of each month. Their write-off, in whole or in part, is accompanied by the following entries:

Debit 44 Credit 60

delivery costs are included in sales costs;

Debit 19 Credit 60

highlighted the amount of VAT presented by the transport organization for the transportation of goods;

Debit 90-2 Credit 44

transportation costs for the delivery of goods are taken into account.

The chosen solution in terms of the accounting procedure for transport costs should be recorded in the organization's accounting policy.

If the delivery contract provides for the delivery of goods by a trade organization at the expense of the buyer, then, as mentioned above, account 76 is used:

Debit 76 Credit 60

the debt for the transportation of goods is reflected;

Debit 60 Credit 51

the funds of the transport organization are transferred;

Debit 62 Credit 76

the buyer’s debt for reimbursement of transportation costs has been calculated;

Debit 51 Credit 62

funds were received to reimburse transportation costs.

In tax accounting, if the buyer reimburses transport costs, as mentioned above, the amount received is taken into account as income, while the costs of paying for the delivery of goods are included in expenses that reduce the taxable base for income tax. In this regard, differences in the amounts of income and expenses arise in accounting, and they are recognized as constant. The difference in income entails an obligation to accrue a permanent tax liability:

Debit 99 Credit 68, subaccount "Calculations of income tax",

a permanent tax liability has been accrued;

difference in expenses - permanent tax asset:

Debit 68, subaccount "Calculations of income tax", Credit 99

a permanent tax asset has been accrued.

Since the end customer reimburses the trader for the transportation costs incurred, the differences in income and expenses are the same. And it would seem that the above postings are not so necessary, because the cumulative result from them will be zero.

This will actually happen if:

goods in transit in the reporting (tax) period will be sold in full, or
in tax accounting, transportation costs will be recognized as indirect.

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