Whether to include the price in the shipping of the sale. Delivery of goods: we will take into account the costs. VAT on delivery

By general rule the supplier must deliver the goods to the buyer himself (Clause 1 of Article 510 of the Civil Code of the Russian Federation). Meanwhile, delivery can be different: both by its own transport and with the help of a third-party organization, both paid separately and taken into account in the price of the goods. Does this affect the execution of documents issued to the buyer, and does yours depend on this for the delivery of goods? This is what we're talking about today.

Situation 1. Shipping cost is included in the price of the item
If the cost of delivery is not specified separately in the contract, then delivery is only a way of fulfilling your obligation to transfer the goods to the buyer (Clause 1, Article 458 of the Civil Code of the Russian Federation). Therefore, you do not need to draw up an act on the provision of delivery services: after all, you do not provide delivery services. But what invoices need to be issued for the goods depends on who will deliver the goods - you yourself or a third-party organization:
(if) you deliver the goods by your own transport, it will be enough to transfer to the buyer only the consignment note in the form N TORG-12. It is not necessary to issue an invoice in the form N 1-T (TTN) (Clause 2 of Article 785 of the Civil Code of the Russian Federation);
(if) the goods are transported by the involved transport, then you will issue a TTN to the buyer.

Situation 2. Delivery - a separate service
But what if the cost of delivery is allocated in the contract? This is already an independent service, the provision of which must be formalized by the primary document. And it depends on how the delivery will be organized - by our own transport or by a third-party organization. Therefore, the buyer must write:
(if) the goods will be delivered to the buyer by a third-party organization - TTN. In this case, it is not necessary to issue a separate act for the delivery of goods. After all, all data on transportation is in the transport section of the TTN;
(if) you deliver the goods by your own transport - an invoice in the form of N TORG-12 and an act for the provision of delivery services. In this case, it is not necessary to issue a bill of lading. However, keep in mind that your buyer may have problems: the tax authorities may exclude transport services from tax expenses, since they do not have a TTN. And then the buyer will have to prove the legitimacy of the shipping costs in court.

VAT on delivery

If delivery is separate service, then she subject to VAT at the rate of 18%(both in the case when the goods are delivered by their own transport, and when the transport company does it) (Subparagraph 1, paragraph 1, article 146 of the Tax Code of the Russian Federation). As for the input VAT presented to you by the transport company, you have the right to accept it for deduction (Articles 171, 172 of the Tax Code of the Russian Federation). And do not forget to issue an invoice to your buyer (Clause 3, Article 168 of the Tax Code of the Russian Federation).

But what if the cost of delivery is included in the cost of goods, the sale of which is taxed at a rate of 10%? Apply the rule of paragraph 1 of Art. 153 of the Tax Code of the Russian Federation and it is not necessary to separately calculate VAT on such delivery at a rate of 18%. After all, the delivery of goods to the buyer in such a situation is not an independent activity of the seller. But, adhering to such a position, know that it is unlikely that the tax authorities will like it. And, most likely, you will have to prove the legitimacy of applying the 10% VAT rate in court. And the courts will support you.

We take into account the cost of delivery in tax accounting

Here everything depends on how the buyer pays for shipping: in the price of the goods or separately.
In situation 1, delivery costs are for you only the costs associated with the sale of goods (Subparagraph 6, clause 1, article 254 of the Tax Code of the Russian Federation).
In situation 2, you will take into account in your income both the proceeds from the sale of goods and the proceeds from the provision of services for their delivery.
Expenses will be accounted for as follows:
- on delivery own transport: the wages of drivers will be taken into account as part of labor costs (Article 255 of the Tax Code of the Russian Federation), depreciation of vehicles - in the amount of accrued depreciation (Articles 256 - 259 of the Tax Code of the Russian Federation), the cost of repairing vehicles - as part of the cost of repairing fixed assets (Article 260 of the Tax Code of the Russian Federation), fuel and lubricants - in other expenses (Subparagraph 11, paragraph 1 of Article 264 of the Tax Code of the Russian Federation), etc .;
- upon delivery of goods third party- as part of material costs as a service of an industrial nature (Subparagraph 6, paragraph 1, article 254 of the Tax Code of the Russian Federation).

Transportation of goods by own transport and payment of UTII

And I would like to mention one more problem. If the cost of delivery is allocated separately in the contract, the tax authorities may try to charge you additional UTII. Of course, provided that in your area for transport services an imputation has been introduced. But the Ministry of Finance of Russia explained that such delivery is not an independent type entrepreneurial activity, but only a way to fulfill the seller's obligation to transfer the goods. And UTII must be paid only if a separate contract for the carriage of goods is concluded upon delivery. Therefore, in case of claims from the tax authorities, you can argue with them, based on the clarifications of the financial department. By the way, the courts agree that it is not necessary to pay UTII in such cases.

As you can see, the easiest way is when the shipping cost is included in the price of the goods. And there is no risk that you will be recognized as a UTII payer.

According to Article 510 of the Civil Code of the Russian Federation, under a supply contract, the goods are delivered to the buyer by the supplier. The obligation to transfer the goods to the buyer can be considered fulfilled at the moment the valuables are placed at the disposal of the buyer, the person indicated by him or at the moment the goods are delivered to the carrier (clauses 1, 2 of article 458 of the Civil Code of the Russian Federation). Consider possible pricing options.

The price of the goods includes shipping costs to the buyer

Since the contract price of the goods includes the cost of its transportation, the cost of transport services is not separately indicated in the primary documents and invoices. At the same time, the cost of delivery actually increases VAT, because it is already paid from the final price of the goods (taking into account its transportation) (clause 1, article 154 of the Tax Code of the Russian Federation).

For the purpose of taxation of profits, the supplier's income is recognized as sales proceeds, which is calculated on the basis of all receipts related to the goods sold, excluding VAT (clause 1, article 248, clause 2, article 249 of the Tax Code of the Russian Federation). Therefore, the proceeds from the sale of goods include its full cost, which is formed taking into account the price for delivery. At the same time, the costs of delivering goods to the buyer are taken into account by the supplier when taxing profits as part of the costs associated with production and sale (subclause 1, clause 1, article 253, article 320 of the Tax Code of the Russian Federation).

True, according to the opinion (letter of March 19, 2007 No. 03-03-06 / 1/157), the costs of delivering goods can be included in material costs only until the moment the goods are transferred to the buyer. Therefore, if the supplier delivers the goods to the buyer's warehouse, the ownership of the goods under the terms of the contract should not pass to the buyer before the date of transfer of this goods to him in the warehouse.

The price of the goods does not include the cost of delivery to the buyer

If the seller does not include transportation costs in the price of the goods, and for its delivery to the buyer involves transport organizations, then the contract with the buyer must state that the seller is an intermediary between the carrier and the buyer in terms of transport services. In this case, the sale and purchase agreement between the seller and the buyer will contain elements of an agency agreement by the type of commission, since the seller acts when organizing delivery on his own behalf.

If the amount of remuneration for delivery is specified in the contract separately (in excess of the price of the goods), then for the seller it is income from the sale, as well as the proceeds from the sale of goods to the buyer. Other amounts received by the supplier to fulfill obligations to arrange delivery are not recognized as income for profit taxation purposes (subclause 9, clause 1, article 251 of the Tax Code of the Russian Federation). Moreover, the costs of the supplier for the delivery of goods are not taken into account for the purpose of taxation of profits - they are taken into account by the buyer. Therefore, the supplier, fulfilling the obligation to deliver the goods as an agent, is obliged to provide the buyer with documents confirming the transportation costs:

• agent's report (Article 1008 of the Civil Code of the Russian Federation) with copies of documents confirming the agent's expenses (waybill, bill of lading, invoices issued by the carrier);
• an act of work performed and an invoice for the amount of remuneration (if it is provided for in the contract).

The basis for the agent's VAT is only the amount of the intermediary fee (clause 1, article 156 of the Tax Code of the Russian Federation). If the agent's remuneration is included in the price of the goods (not specified in the supply agreement separately), then only the cost of selling the goods is subject to VAT.

The invoice received from the transport organization, the supplier registers in the register of received invoices. It is not reflected in the supplier's purchase book.

The buyer pays the supplier for the cost of shipping the goods.

According to the explanations of the Ministry of Finance of Russia (letter dated March 10, 2005 No. 03-03-01-04 / 1/103), if, in accordance with the terms of the contract, the costs of the transport organization are reimbursed by the buyer, then these costs are reflected in accounting on account 76 “Settlements with various debtors and creditors. In this case, the supplier does not provide services for the delivery of goods to the buyer, and therefore he does not have the obligation to charge VAT and present it to the buyer on the cost of transport services (subclause 1, clause 1, article 146 of the Tax Code of the Russian Federation).

If no intermediary agreement has been concluded between the buyer of the goods and the supplier for organizing the delivery of goods to the buyer's warehouse, then the supplier has no reason to issue an invoice to the buyer, in which the indicators of the invoice received from the transport organization are transferred. The basis for reimbursement of expenses for the transportation of goods will be the report of the organization with attached copies of the transportation documents issued by the transport organization to the supplier.

Disagreements in this case arise when qualifying income and expenses in tax accounting.

The letters of the Ministry of Finance of Russia dated March 19, 2007 No. 03-03-06 / 1/157, dated October 3, 2006 No. 03-11-04 / 2/195 indicate: if the supply contract states that the buyer compensates in excess of the price transportation costs, then the amount of compensation in tax accounting is considered the income of the supplier. At the same time, payment by the supplier for the delivery of the goods will be an expense.

Note that some judges do not recognize such amounts of compensation from buyers for the delivery of goods for tax purposes as income of the supplier. And the amount of expenses for the delivery of goods paid transport company and subject to reimbursement by the buyer, - the expense of the supplier (FAS resolutions Central District dated July 31, 2006 No. A35-6168 / 04-C3, Federal Antimonopoly Service of the North-Western District dated February 28, 2005 No. A05-6138 / 04-12).

Another problem is related to the practice of applying Article 162 of the Tax Code of the Russian Federation, according to which the buyer's compensation for the delivery of goods increases the supplier's VAT taxable base as "other income related to the sale." From the amount of such compensation, the supplier must calculate VAT at the estimated rate, issue an invoice in one copy and register it in the sales book. In this case, the buyer does not receive the right to a deduction.

S. Khvostova,
Deputy - Practice of LLC ACF "Expert Center "Partners""

When moving goods from the supplier to the buyer, there are costs for the delivery of goods. Depending on the terms of the supply contract, these costs are paid in full either by the supplier, or the buyer, or some part of the supplier, and the rest - by the buyer. In the article by V.V. Patrova, Doctor of Economics, Professor (St. Petersburg State University) we will mainly talk about accounting for the costs of delivery of goods paid by the buyer, since this is the most difficult option to account for.

Note:

Accounting for transportation costs

If the supplier pays the shipping costs, he will include them in the selling price of the goods. The costs of transportation by hired transport are reflected in the debit of account 44 "Expenses for sale", from which at the end of the month they are debited to the debit of account 90 "Sales" to reduce the profit from sales.

Regulation on accounting 5/01 "Accounting for inventories" (approved by order of the Ministry of Finance of Russia dated 09.06.2001 No. 44n) provides for two options for accounting for the costs of procurement and delivery of goods to central warehouses (bases) produced before they are transferred for sale *.

Note:
* The composition of these costs is listed in paragraph 6 of PBU 5/01. Since their largest share is the cost of delivering goods to the place of their use, if they are not included in the price of goods established by the contract (transportation costs), in the future we will only talk about their accounting.

In paragraph 6 of PBU 5/01, it is proposed to include them in the cost of goods, and in paragraph 13 - in the cost of sales. The choice of one of these options should be reflected in the order on accounting policies.

Let us consider the problem of this choice in more detail. Let's start with a simple situation.

The organization purchased a product of one name. The amount paid for the transportation of goods, the organization decided to include in the cost of goods.

To calculate transportation costs per unit of goods, you need to divide the total amount of transportation costs by the quantity (mass) of this product and add the resulting amount to the purchase price.

But in practice, in the vast majority of cases, the accompanying documents of suppliers indicate goods of several names (sometimes several dozen). Here, the total amount of transport costs must be distributed among all items. The question arises, in proportion to which base should transport costs be distributed: cost, quantity (mass) or some other indicator? The distribution result (unit costs) will be different depending on the distribution base.

The inclusion of transportation costs in the cost of goods increases the complexity of accounting work, destroys the logic of accounting, because, choosing one or another base for the distribution of costs, the accountant receives in each case a different cost per unit of goods.

Considering this problem, we proceed from the fact that the amount of transportation costs for a particular batch of goods is indicated in the corresponding document. However, in practice this value is often difficult and sometimes impossible to calculate.

Many organizations enter into agreements for the transportation of valuables with motor transport organizations and pay for these services at an hourly rate.

In this case, the car can make several trips during the day, transporting several consignments of goods.

In addition, the car can be used for other purposes: transportation of materials, fixed assets, etc. Under these conditions, it is extremely difficult to determine the amount of expenses for the delivery of goods from suppliers.

The same problems persist if the organization has its own transport.

Summarizing the above, we can conclude that in most cases, the inclusion of transportation costs in the cost of goods is inappropriate, and it is better to write them off to account 44 "Sales costs".

In organizations that take into account transportation costs as part of sales costs, there are two options for accounting for them:

1) without drawing up a calculation of distribution costs for the balance of goods;

2) with the preparation of this calculation.

The first option follows from paragraph 9 of PBU 10/99 "Expenses of the organization", according to which all commercial expenses for the sale can be fully recognized in the cost of goods sold, i.e. at the end of the month, all expenses collected on account 44 can be debited "Sales" account, in which case account 44 will not have a balance at the end of the month.

In the second option, the amount of distribution costs for the balance of goods (IOOT) is calculated by the formula:

The "TRN" indicator is taken from the calculation for the previous month (as its final result). It can also be defined as the debit balance of account 44 at the beginning of the month for which the calculation is made.

The "TRP" indicator is determined according to the analytical accounting data for account 44.

The indicator "OK" is defined as the balance of account 41 at the end of the month.

Indicator "P" to ensure its comparability with "OK" should be defined differently depending on the accounting prices of goods. If the goods are accounted for at the purchase price, you should take the debit turnover on account 90-2 "Cost of sales" for the month, and if at sales prices - the credit turnover of account 90-1 "Revenue" also for the month.

Through this calculation, transport costs are distributed between the goods sold in the current month and the balance of goods at the end of the month. The amount of distribution costs for the balance of goods remains on account 44 "Sales expenses" as its debit balance, and all other expenses are written off at the end of the month by posting:

Debit 90 "Sales" subaccount "Sales expenses" Credit 44 "Sales expenses"

Consequently, based on the rules of regulatory documents on accounting, trade organizations have the right to independently decide whether or not to draw up the calculation of distribution costs for the balance of goods, indicating this in the order on accounting policy.

Methodological guidelines for accounting for inventories, approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n, it is recommended (clause 228) to make the above calculation if the amount of transportation and procurement costs associated with the purchase and delivery of goods is more than ten percent of the total the volume of proceeds from the sale, as well as their uneven level during the year (crop products, fisheries, etc.).

Tax accounting for transport costs

Article 320 of the Tax Code states that "... the amount of distribution costs also includes the costs of the taxpayer - the buyer of goods for the delivery of these goods .. if they are not included in the cost of acquiring goods ... In this case, the taxpayer has the right to form the cost of acquiring goods, taking into account the costs associated with the acquisition of goods." Thus, in tax accounting, the costs of delivering goods from the supplier to the buyer can also be reflected in two ways: included in the actual cost of goods or written off to the debit of account 44 "Sale costs".

The same article of the Tax Code of the Russian Federation states:

Since, in Article 320 of the Tax Code, the costs of delivering goods to the buyer's warehouse are classified as direct costs, they are subject to distribution between the sold goods and the balance of unsold goods, i.e., the distribution costs for the balance of goods must be calculated according to the above formula.

Thus, if the regulatory documents on accounting say that organizations have the right to choose whether to calculate distribution costs for the balance of goods or not, then the Tax Code of the Russian Federation clearly states the need for such compilation. Therefore, in order to bring accounting and tax accounting it is advisable to keep records of the costs of delivery of goods with the calculation of distribution costs for the balance of goods. However, if the amount of transportation costs is insignificant, they can be fully written off as a decrease in sales profit.

Where should distribution costs be reflected on the balance of goods?

In the Instructions on the procedure for compiling and submitting financial statements, approved by order of the Ministry of Finance of Russia dated July 22, 2003 No. 67n (hereinafter referred to as the Instructions), nothing is said about this. Paragraph 27 of the Guidelines on the procedure for the formation of financial statements of organizations approved by order of the Ministry of Finance of Russia dated June 28, 2000 No. 60n and recognized as invalid by order of the Ministry of Finance of Russia dated July 22, 2003 No. 67n stated: "... the amount of distribution costs (in terms of transportation costs) attributable to the balance of unsold goods and raw materials is reflected in the balance sheet under the item "Expenses in work in progress (distribution costs)" of the group of articles "Stocks"". In our opinion, in the absence of specific recommendations on this issue in the Guidelines, many accountants continue to be guided by the above Guidelines. In this regard, the following questions arise. First, what can be in trade "work in progress"? Secondly, if an organization is engaged in several types of activities (including production and trade), then under the above article it will have two completely heterogeneous indicators reflected in the total amount: the balance of work in progress (according to production activities) and distribution costs for the balance of goods (for trading activities). The analysis of this article will therefore be highly questionable. In addition, in this case, it will be difficult to calculate the balance of the cost of the balance of goods due to the absence in an explicit form of the amount of distribution costs for the balance of goods. In our opinion, the latter figure should be reported under "Finished Goods and Goods for Resale" together with the value of the rest of the goods.

How to correctly arrange the delivery of goods in order to accept these costs for tax accounting? What documents?

Consider the three most common options for the distribution of responsibilities between the parties for the delivery of goods and, of course, transport costs:

• the buyer picks up the goods from the supplier's warehouse on his own or with the involvement of a transport organization;

• the goods are delivered to the buyer by the supplier on their own or with the involvement of a third-party transport organization, the cost of transport costs is allocated in a separate line;

• the goods are delivered to the buyer by the supplier on their own or with the involvement of a third-party transport organization, while the delivery price is included in the sale price of the goods.

Delivery by the buyer

Self-delivery of goods by the buyer

In this case, the seller hands over the consignment note and invoice to the buyer's representative. The bill of lading is not issued by the seller, it is drawn up by the employer of the transport.

If the buyer exports the goods on his own, he can write off the costs on the basis of the waybill with the route (letter of the Ministry of Finance of Russia dated December 22, 2011 No. 03-03-10 / 123).

Accounting with the supplier (seller)

When the goods are handed over to the buyer or his carrier, the seller issues an invoice only for the goods sold, without mentioning the transport costs. VAT is calculated on the cost of goods sold.

The seller applying the accrual method, at the time of transfer of the goods to the carrier or the buyer, recognizes the proceeds from the sale of this goods for the purposes of taxation for income tax.

In the accounting of the supplier and the seller, transactions for the sale of goods are reflected: in addition to the above operations, the cost of goods sold is written off as expenses. finished products or the purchase price of the goods.

Buyer account

VAT deductions for the transportation of goods or materials are made subject to the following mandatory conditions:

• availability of invoices from sellers
• registration of goods (works, services)
• availability of relevant primary documents
• and, of course, when using these goods (materials) in activities subject to VAT

As we noted earlier, the buyer who exports goods from the supplier's warehouse on his own does not issue a TTN (Consignment note). letters of the Ministry of Finance of Russia dated 22.12.11 No. 03-03-10 / 123, 30.10.12 No. 03-07-11 / 461, 02.09.11 No. 03-03-06 / 1/540, Federal Tax Service of Russia for Moscow dated 01.11 .11 No. 16-15/ [email protected]), Federal Tax Service of Russia No. ШС-20-3/1195 dated August 18, 2009, Resolutions of the Presidium of the Supreme Arbitration Court of the Russian Federation No. 8835/10 dated December 9, 2010, Federal Antimonopoly Service of the North-Western District No. А56-41766/2011 dated August 31, 2011, Federal Antimonopoly Service of the Moscow District dated 04.05.12 No. А41-42114/10).

Shipping costs on their own the buyer is directly related to the acquisition of these goods (materials).

According to sub. 6 p. 1 art. 254 of the Tax Code of the Russian Federation, the costs of purchasing works and services of an industrial nature are related to material costs. They also include transport services for the delivery of products.

Since in Art. 320 of the Tax Code of the Russian Federation does not expressly state that the costs of delivery of goods should be accepted for tax accounting only when delivered by third parties, the delivery of goods by the buyer on his own transport for the purposes of Chapter 25 of the Tax Code of the Russian Federation will be treated as transportation costs.

According to the Russian Ministry of Finance, the costs of delivering goods by own transport are related to direct costs for the purchase of goods and, accordingly, are subject to distribution to the balance of unsold goods. At the same time, other expenses for the maintenance of own vehicles engaged in the transportation of goods (for example, to customers) are related to indirect expenses for trading operations (letter No. 03-03-01-04 dated 13.01.05).

The decision to support the position of the Ministry of Finance, in our opinion, depends on whether it is possible to separate the costs of delivering goods purchased by the organization to its own warehouses and the costs of delivering goods sold by the organization to buyers.

This conclusion of the Ministry of Finance of Russia can be disputed, saying that neither in Art. 320 of the Tax Code of the Russian Federation, neither Chapter 25 of the Tax Code of the Russian Federation specifies what “transport costs” are: these are the costs of delivery of goods by third-party organizations or the costs of delivery by the buyer’s own transport.

Therefore, according to the rules of Art. 11 of the Tax Code of the Russian Federation to be guided by accounting legislation, namely the Approximate nomenclature of transport and procurement costs (Appendix No. 2 to the Guidelines for accounting for inventories developed by the Ministry of Finance of Russia).

According to the specified nomenclature, the TZR includes only the costs of delivery of goods paid to third parties.

Therefore, the cost of delivering goods by own transport does not apply to the TZR and direct distributable costs. These expenses are taken into account in full amount as part of the indirect expenses of the organization of the reporting (tax) period to which they relate.

Such expenses are recognized in tax accounting:

• in terms of labor costs,
• depreciation accounting,
• other expenses
• expenses for the maintenance of official vehicles - the purchase of fuel and lubricants and car repairs.

Documents that confirm transportation costs - waybills with a route, receipts for the purchase of fuel and lubricants, etc.

In accounting trade organizations, guided by the Methodological recommendations of Roskomtorg, do not include the cost of delivering the goods they purchased by their own transport to the composition of transportation costs. They take into account each component of costs in the relevant analytical cost accounting registers (account 44): the cost of staff salaries, depreciation of vehicles, the cost of materials in terms of fuel and lubricants, etc.

The purchase price of goods will form their initial cost in accordance with the rules of PBU 5/01. Based on the documents submitted by the supplier, the buyer simply accepts the goods for accounting on the basis of primary documents. Moreover, their initial cost is equal to the purchase price.

A non-trading enterprise, delivering purchased materials by its own transport, when reflecting the costs of delivery in accounting, is guided by the definition of transportation costs given in the Guidelines for accounting for inventories developed by the Ministry of Finance of Russia, the approximate nomenclature of transport and procurement costs (Appendix No. 2 to the Guidelines for accounting for inventories ).

The costs of maintaining your own vehicles are taken into account according to the rules of clause 214 Guidelines for accounting of inventories on account 23, then the cost of transport services rendered is written off as intended to the appropriate accounting accounts defined in the accounting policy of the enterprise.

Delivery from the seller's warehouse using a third-party specialized carrier

This situation is similar to the previous one. A contractual relationship arises between the seller of goods and the transport company, which means that you cannot do without a consignment note (letter of the Ministry of Finance of Russia dated December 22, 2011 No. 03-03-10 / 123). The consignor and consignee in this scheme is the buyer.

Note that at the conclusion of the contract transport expedition forwarding documents must be available.

Accounting with the supplier (seller)

Accounting with the seller or supplier is similar to the situation when the buyer carries out self-delivery of the acquired property.

Buyer account

In addition to the grounds for deducting the VAT presented by the supplier (see above), the buyer, subject to the same conditions, takes into account the "input" VAT on the invoice issued by the carrier.

The income tax expense of the buyer is recognized as the write-off of raw materials and supplies to production. The costs of goods for resale are included in the tax base when they are sold. Trade organizations form the cost of purchased goods according to the rules of Art. 320 of the Tax Code of the Russian Federation.

The amount of transportation costs may be included in the cost of the purchased goods or included in indirect costs, depending on the accounting policy of the taxpayer for tax purposes. AT In the latter case, he must calculate the amount of transportation costs related to the balance of unsold goods, according to the average percentage for the current month, taking into account the carry-over balance at the beginning of the month.

If not trade Organization orders delivery to a specialized carrier, then the delivery costs fall under the definition of transport paid by the buyer in excess of the price of the inventory. The costs of delivering stocks in the form of remuneration to a third-party transport organization and forwarder for accounting purposes are included in the initial cost of goods, materials, fixed assets, etc. (clauses 5 and 6 of PBU 5/01, clauses 7 and 8 of PBU 6/ 01).

Methods for including TZR in the cost of inventories are listed in the Guidelines for accounting for inventories approved by the Russian Ministry of Finance. A specific accounting option is established by the organization independently and is reflected in the accounting policy for accounting purposes.

Transport and procurement costs are taken into account by:

• allocation to a separate account 15 “Procurement and acquisition material assets» according to supplier's settlement documents;
• assignment to a separate sub-account to account 10 "Materials";
• direct (direct) inclusion in the actual cost of the material (addition to the contractual price of the material). This is advisable in organizations with a small range of materials, as well as in cases of significant importance of certain types and groups of materials.

AT general case TZR should be taken into account for individual types and (or) groups of materials. However, it is allowed to keep records of TZR as a whole on a sub-account to account 10 or on account 15 in situations where there is no significant difference in specific gravity TZR; the possibility of assigning TZR directly to specific types and (or) groups of materials.

As for trade organizations, they have the right to take into account transportation costs for paying for the services of third-party organizations either in the cost of goods (account 41) or as part of sales expenses (account 44).

The Instructions for the Application of the Chart of Accounts and clause 9 PBU 10/99 establish that commercial expenses can be fully or partially debited to the debit of account 90 “Sales”. In case of partial write-off in trade organizations, transportation costs are subject to distribution (between the goods sold and the balance of goods at the end of each month).

The calculation procedure is contained in methodological recommendations approved by Roskomtorg.

In the first case (inclusion in the cost of goods on account 41), in the accounting policy of the trade organization, it is necessary to fix the option of accounting for transportation costs, while you can use the methods listed in the Guidelines for accounting for inventories developed by the Ministry of Finance of Russia.

It should be noted that there is no legislatively fixed method for distributing the amount of transportation costs per unit of goods received.

Therefore, if the transport costs of the trading company are related to various types goods, the question arises as to how they should be distributed: in proportion to what indicator? Quantity, amount, or some other criterion? Response to this question no.

The amount of transportation costs per unit of goods depends on this criterion, which affects the purchase price of the goods.

The latter circumstance forces trading firms to take into account transportation costs for the delivery of goods not in the purchase price of the goods, but as part of distribution costs (the second accounting option).

Transport services of third-party organizations for the transportation of goods are reflected on account 44 as part of transportation costs.

Since, according to the rules of tax accounting (Article 320 of the Tax Code of the Russian Federation), trade organizations are required to allocate transportation costs associated with the purchase of goods for sold and unsold goods, it makes sense to do this for accounting purposes as well (clause 2.18 of the Methodological recommendations of Roskomtorg) (example 1 ).

EXAMPLE 1

The accounting policy of the trade organization stipulates that in accounting, transportation costs are accounted for as part of the sale costs on account 44 and are written off to the cost of sales on a monthly basis in the part attributable to goods sold according to the methodology set out in paragraph 2.18 of the Methodological recommendations of Roskomtorg.

At the beginning of the month, the value of the balance of goods in the warehouse (account 41) was 100,000 rubles, and transportation costs attributable to the balance of unsold goods at the beginning of the month were 2,000 rubles. For the current month, goods were purchased for 53,500 rubles, transportation costs - 6,500 rubles. Sold goods to customers in the amount of 146,500 rubles, the cost of the remaining goods in the warehouse is 7,000 rubles. (100,000 + 53,500 - 146,500).

Calculations made:

1. Summarized transport costs at the beginning of the month and carried out in the current month - 8500 rubles. (2000 + 6500).

2. A similar amount of the cost of goods was determined - 153,500 rubles. (100,000 + 53,500).

3. The average percentage is calculated - 5.5375% (8500: 153,500 rubles 100%).

4. The amount of the balance of goods at the end of the month is multiplied by the average percentage. The amount of expenses related to the balance of unsold goods at the end of the month was determined - 387.60 rubles. (7000 5.5375%).

5. The amount of transportation costs was found, which should be written off at the end of the month for the expenses of the organization - 8,112.4 rubles. (2000 + 6500 - 387.60).

The calculation in the form of a table will look like.

Account 41 "Goods"							Account 44 "Expenses for the sale", sub-account 2 "Transportation costs"
				Received for reporting period, rub.	Implemented for the reporting period, rub.		Balance at the beginning of the reporting period, rub.				Produced for the reporting period, rub.	Accounted for the reporting period, rub.	Balance at the end of the reporting period, rub.
Account balance 41				Turnover on the debit of account 41	Turnover on the credit of account 41 to the debit of account 90-2	Account balance 41	Account balance 44-2				Turnover on the debit of account 44-2	Turnover on the credit of account 44-2 in debit accounts 90-2	Account balance 44-2
1				2	3	4 (gr. 1 + + gr. 2 - gr. 3)	5				6	7 (gr. 4 н н(gr. 5 + + gr. 6): (gr. 1 + gr. 2))	8 (gr. 5 + + gr. 6 - - gr. 7)
100 000				53 500	146 500	7 000	2 000				6 500	8 112,40	387,60

Delivery by the seller (supplier)

The supplier or seller can deliver the goods to the buyer using their own transport or engage a third-party transport organization. The procedure for accounting and taxation in this case depends on whether the cost of delivery is included in the price of the goods or is set in excess of it.

Shipping included in the price of the item

When the shipping price is included in the price of the item, there are two options:

The supplier draws up an invoice for the shipment of goods in the name of the buyer. The documents indicate only goods sold or finished products. There is no mention of delivery in these documents.

The documentary confirmation of the seller's transportation costs in the case of the provision of services by their own transport is waybills with the route, checks for the purchase of fuel and lubricants, lease agreements (if rented vehicles are used), and in the case of the provision of services with the involvement of a third-party transport organization, an agreement for the provision of transport services, as well as a waybill of road transport (when using motor transport) or a railway bill and a freight receipt (when using rail transport).

The cost of delivery actually increases the selling price of the goods, finished products. VAT is paid taking into account the cost of delivery (clause 1, article 154 of the Tax Code of the Russian Federation). The amount of VAT presented by a third-party transport organization when providing delivery services from the seller is subject to deduction if an invoice is available (subclause 1 clause 2 article 171, clause 1 article 172 of the Tax Code of the Russian Federation).

The supplier's income includes sales proceeds, excluding VAT (clause 1, article 248, clause 2, article 249 of the Tax Code of the Russian Federation). The proceeds from the sale of goods include its full cost, which is formed taking into account the cost of delivery.

The seller using the accrual method must recognize the proceeds from the sale of goods on the date of delivery and transfer of ownership (clause 3 of article 271 of the Tax Code of the Russian Federation).

With the cash method, the amount received from the buyer is included in income in the period of its receipt by the cashier or to the organization's current account (clause 2, article 273 of the Tax Code of the Russian Federation).

The costs of delivering goods or finished products to the buyer are taken into account by the seller and supplier as part of the costs associated with production and sale (subclause 1, clause 1, article 253, article 320 of the Tax Code of the Russian Federation).

The seller's transportation costs are indirect, regardless of whether their own transport or the transport of a third-party organization is used (clause 1, article 268, articles 318 and 320 of the Tax Code of the Russian Federation). Therefore, all transportation costs incurred during the month at the end of the month are written off at the same time as a reduction in the tax base.

The economic feasibility of the cost of delivering goods follows from the terms of the contract with the buyer - without delivering the goods, it is impossible to sell it.

With this implementation option, the cost of delivery is included in the proceeds from the sale of goods or finished products. It is recognized in full, based on the price of the goods, including the cost of delivery, not allocated in the document.

The expenses of the supplier, the seller for the transportation of goods or finished products to buyers, arising directly in the process of selling (reselling) goods, are included in accounting as expenses for ordinary activities.

PBU 10/99 does not say exactly how and on what accounts to take into account transportation costs. Paragraph 10 of PBU 10/99 states that the rules for accounting for costs for the production of products, the sale of goods, the performance of work and the provision of services in the context of elements and items, the calculation of the cost of products (works, services) are established separately regulations and methodological guidelines for accounting.

Of course, one should be guided by the Methodological Guidelines for Accounting for Inventories (approved by Order of the Ministry of Finance of Russia dated December 28, 01 No. 119n. They contain recommendations on accounting for transportation costs when purchasing inventories and selling finished products.

Meanwhile, the rules set out in these Guidelines are more suitable for industrial, non-trade enterprises and organizations, trade organizations have difficulties in managing this document.

Therefore, in practice, accountants prefer to use the Guidelines for Accounting Costs Included in Distribution and Production Costs and Financial Results at Trade and Catering(approved by Roskomtorg on April 20, 1995 No. 1-550/32-2).

It is important to note here that the Methodological Recommendations of Roskomtorg became invalid for tax accounting purposes as early as January 1, 2002 (letter of the Ministry of Taxation of Russia dated June 6, 2002 No. VG-6-02 / 800) due to the entry into force of Chapter 25 of the Tax Code of the Russian Federation and the termination of the decision Government of the Russian Federation dated 05.08.92 No. 552.

However, in letters No. 16-00-13/03 dated April 29, 2002 and No. 04-02-06/1/155 dated December 5, 2002, the Ministry of Finance of Russia allowed to be guided by previously approved industry standards, taking into account the requirements, principles and rules for recognition in accounting indicators, disclosure of information in the financial statements before the approval of the relevant industry regulations on the organization of cost accounting and calculation of the cost of products (works, services). Of course, in the part that does not contradict the later adopted regulatory documents on accounting.

In other words, trade organizations can still be guided by the Roskomtorg Methodological Recommendations to the extent that they do not contradict the current laws and regulations. But since they are currently not mandatory for use, it is advisable for trade organizations to fix the chosen method of accounting for transport costs and their composition in the accounting policy or indicate that the organization is guided by the methodology set out in the Methodological recommendations of Roskomtorg.

Delivery by own transport of the supplier (seller).

Consider the option of accounting for the cost of delivering finished products by own transport from a non-trading organization, provided that the costs are not reimbursed by the buyer.

We will be guided by the Guidelines for accounting for inventories issued by the Russian Ministry of Finance. They state the following.

When organizing the accounting for production costs, the costs associated with the operation of the organization’s own transport (costs of the transport workshop) are taken into account, as a rule, on the auxiliary production account, i.e., on account 23.

The costs of the organization associated with the transportation of finished products that are not payable by the buyer separately are accounted for in the debit of account 44 from the credit of the auxiliary production account.

Simultaneously with the formation accounts receivable for buyers, the debit of the sales accounting account includes sales expenses that are subject to write-off to the sales accounting account in accordance with the procedure for distributing sales expenses adopted by the organization (account credit 44) (example 2).

EXAMPLE 2

A non-trading organization that sells products own production buyers, delivering their own transport. Under the terms of the supply contracts, the supplier's obligations include the delivery of products to the buyer's warehouse, while its cost is included in the price of the products (it is not separately allocated or charged).

Within a month, products worth 118,000 rubles were shipped to customers. (including VAT 18,000 rubles). Actual cost sold products - 54,000 rubles.

The manufacturing company has a transport department in its structure, which delivers finished products to the buyer. The expenses of the transport department are formed on account 23.

The expenses of the transport department for the delivery of products per month: depreciation of fixed assets - 362 rubles, wages of drivers and insurance premiums- 5,208 rubles, spent fuel and lubricants - 600 rubles.

The accounting records the following entries:

Dr. c. 62

Set of c. 90

Dr. c. 90"Sales", subac. 3 "VAT",

Set of c. 68

VAT charged;

Dr. c. 90

Set of c. 43"Finished products"

Dr. c. 23

Set of c. 02

depreciation of fixed assets of the transport department was accrued;

Dr. c. 23 ,

Set of c. 70

the wages of employees of the transport department and insurance premiums were accrued;

Dr. c. 23"Auxiliary production",

Set of c. ten"Materials", sub. 3 "Fuel"

spent fuel and lubricants written off;

Dr. c. 44"sales expenses"

Set of c. 23"Auxiliary production"

6170 rub. (362 + 5 208 + 600)

the actual expenses of the transport department for the delivery of products to customers are included in the sales expenses (sales expenses);

Dr. c. 90

Set of c. 44"Sales costs"

written off commercial expenses (the amount is indicated in the part of the cost of delivering products to customers) at the end of the month;

Dr. c. 90

Set of c. 99"Profit and loss"

RUB 39,830 (118,000 - 18,000 - 54,000 - 6,170)

identified and written off at the end of the month financial results from the sale of products (profit).

Now let's consider how the delivery of goods to the buyer using their own transport can be reflected by a trade organization, guided by the Methodological recommendations of Roskomtorg.

They indicate that the costs associated with the delivery (including loading and unloading) of goods and products by transport and personnel of a trade enterprise are subject to inclusion in the relevant items of distribution and production costs (labor costs, depreciation of fixed assets, etc.).

At the same time, there is no clause on the specifics of accounting for such expenses in situations where the buyer pays for delivery separately from the cost of the goods or reimburses its cost in the price of the goods. It is very important. Regardless of whether the transport organization will act as a buyer or seller in the future, whether transportation costs will be reimbursed separately by the buyer or will be included in the price of the goods, the trade organization, when operating its own transport, takes them into account in the same way - it does not include such costs in transportation costs (example 2).

EXAMPLE 3

A trade organization sells goods with delivery conditions to the buyer's warehouse. The shipping cost is included in the price of the item. The total delivery price is 118,000 rubles. (including VAT - 18,000 rubles). The cost of goods is 54,000 rubles.

The seller uses his own car to deliver the goods. Monthly expenses: car depreciation - 362 rubles, driver's salary and insurance premiums - 5208 rubles, spent fuel and lubricants - 600 rubles.

In accounting, the seller will make entries similar to those shown in example 1. The only difference is that the company reflected the costs on account 23 with subsequent write-off to account 44, and the trade organization collects the cost of transportation costs for the delivery of goods to buyers directly on the corresponding sub-accounts to account 44 Records are made:

Dr. c. 44“Sales Expenses”, subac. "Payment of support staff",

Set of c. 70“Settlements with personnel for wages”, 69 “Settlements for social insurance and provision"

accrued wages to the driver for the reporting month and insurance premiums;

Dr. c. 44“Sales Expenses”, subac. "Depreciation of fixed assets",

Set of c. 02"Depreciation of fixed assets"

car depreciation;

Dr. c. 44“Sales Expenses”, subac. "Fuel",

Set of c. ten"Materials", sub. "Fuel"

reflected the cost of fuel.

At the end of the month, all these expenses are written off by the trade organization from the credit of account 44 to the debit of account 90 “Sales”, subaccount. 7 "Selling expenses".

Delivery by third party transport.

The supplier engages a third-party organization to transport goods.

If shipping costs are not reimbursed by the buyer, i.e. they are included in the selling price, in accounting, the supplier should be guided by the Methodological Guidelines for accounting for inventories issued by the Ministry of Finance of Russia.

They state the following.

The costs of transportation of finished products, performed by third-party organizations, not payable by buyers of products, are debited from the credit of the settlement accounting account (on the personal account of settlements with transport organizations) to the debit of the account “Sales Expenses”, and the corresponding amount is debited to the debit of the account “Tax on value added for work performed and services rendered” (example 4).

EXAMPLE 4

A non-trading company sells products of its own production. Delivery is carried out by a transport company. The cost of services of a transport company is 118,000 rubles. (including VAT 18,000 rubles).

In the accounting of a manufacturing company, in terms of accounting for transportation costs, the following entries are made:

Dr. c. 44"sales expenses"

Set of c. 60

the costs of transportation of finished products, not reimbursed by the buyer, are included in the cost of sales without VAT;

Dr. c. 19“Value Added Tax on Acquired Values”, subaccount. "VAT on work performed and services rendered",

Set of c. 60"Settlements with suppliers and contractors"

"input" VAT is taken into account from the cost of delivery;

Dr. c. 68"Calculations on taxes and fees", subaccount. "VAT calculations",

Set of c. 19“Value Added Tax on Acquired Values”, subaccount. "VAT on work performed and services rendered"

reflected tax deduction;

Dr. c. 90"Sales", subac. 7 "Selling expenses",

Set of c. 44"Sales costs"

delivery costs are included in the expenses of the reporting period.

The trade organization can also order the delivery of goods from a third-party transport company.

• payment for transport services of third-party organizations for the transportation of goods and products (fee for transportation, for the supply of wagons, weighing goods, etc.);
• payment for the services of organizations for loading goods and products into vehicles and unloading from them, payment for forwarding operations and other services;
• the cost of materials used to equip vehicles (shields, hatches, racks, racks, etc.) and insulation (straw, sawdust, burlap, etc.);
• payment for temporary storage of goods at stations, piers, ports, airports, etc. within the regulatory time limits established for the export of goods in accordance with the concluded agreements;
• maintenance fee for access roads and warehouses for non-public use, including fees railways according to the agreements concluded with them (example 5).

EXAMPLE 5

The trading company sells the goods with the terms of delivery to the buyer's warehouse. The shipping cost is included in the price of the item.

Within a month, goods were sold to customers for 118,000 rubles. (including VAT 18,000 rubles). The actual cost of goods sold is 54,000 rubles.

To deliver the goods, the seller used the services of a transport company, the cost of its services amounted to 11,800 rubles. (including VAT 1,800 rubles).

The trade organization reflects the services of a third-party organization on account 44 as part of transportation costs, and VAT will be taken into account on the basis of the invoice of the service provider and the tax will be deductible.

Accounts are made:

Dr. c. 62"Settlements with buyers and customers",

Set of c. 90"Sales", subac. 1 "Revenue"

reflected the proceeds from the sale of products;

Dr. c. 90"Sales", subac. 3 "VAT",

Set of c. 68"Calculations on taxes and fees"

VAT charged;

Dr. c. 90"Sales", subac. 2 "Cost of sales",

Set of c. 41"Products"

the cost of goods sold is written off at the purchase price;

Dr. c. 44"sales expenses"

Set of c. 60"Settlements with suppliers and contractors"

expenses for the delivery of goods to buyers by a third-party transport organization are reflected (excluding VAT);

Dr. c. 19"Value Added Tax on Acquired Values",

Set of c. 60"Settlements with suppliers and contractors"

reflected the VAT presented by the transport organization;

Dr. c. 68"Calculations on taxes and fees",

Set of c. 19"Value Added Tax on Acquired Values"

submitted for the deduction of VAT on transport services.

It should be remembered that if a trade organization includes the costs of delivering goods to the buyer as part of the sale costs (account 44, sub-account "Transportation costs"), then it has the right to fully take into account these costs in the cost of goods sold (clause 9 PBU 10/99) . In other words, at the end of the month, all expenses collected on account 44 can be debited to account 90, and account 44 will have a “zero” balance at the end of the month.

At the same time, transportation costs associated with the purchase of goods by the trade organization itself and accounted for as part of commercial expenses in accordance with the rules of clause 9 PBU 10/99, Instructions for the application of the Chart of Accounts, Methodological recommendations of Roskomtorg, can be debited to account 90 in full or calculated on the balance unsold goods.

In this regard, if possible, it is necessary to separate the transport costs associated with the delivery of the sold goods to the buyer, and the transport costs associated with the acquisition of goods by the trade organization itself.

If separation is possible, then the costs of delivering goods to the buyer will not form the amount of unfinished costs, i.e., they will be fully accounted for as part of selling expenses in accounting.

If separation is not possible, you will have to calculate the total transport costs attributable to the balance of not goods sold, at least for the purposes of calculating income tax (Article 320 of the Tax Code of the Russian Federation). In order to bring accounting and tax accounting closer together, it is advisable in the latter case to calculate this indicator in accounting.

The method of accounting, writing off and calculating transportation costs attributable to the balance of goods in the warehouse is fixed in the accounting policy.

The shipping cost is separated from the price of the item

When the delivery price is specified separately in the contract, two options are possible:

Delivery by transport of the supplier or seller.

If the supplier (seller) delivers the sold finished product (goods) to the buyer, and delivery services are not included in the price of the goods, then civil law relations arise for the provision of services for the transportation of goods. And these services are associated with the need to agree on the conditions and cost of cargo transportation, as well as the place and date of cargo delivery.

The supplier actually carries out two types of activities simultaneously: trade in goods (or production and sale of finished products) and the provision of transport services. There is a need to separately account for income (revenue) for two types of activities and expenses for them.

The buyer also pays separately the cost of the goods and the cost of their delivery. In fact, he purchases goods separately, and transport services separately. In such a situation, in principle, the conclusion of two different contracts is also possible, although “mixed” contracts are also allowed.

According to the explanations of the regulatory authorities, if the consignor independently delivers the goods to the buyer's warehouse by road, then the fact of transportation is confirmed by the waybill (letters of the Ministry of Finance of Russia dated 12.22.11 No. 03-03-10 / 123, 10.24.11 No. 03-03-06 / 1 /687, Federal Tax Service of Russia dated March 21, 2012 No. ED-4-3/ [email protected], Federal Tax Service of Russia for Moscow dated 10/17/11 No. 16-15 / [email protected]).

An invoice is issued for the cost of transport services provided if the seller is on the generally accepted taxation system (OSN).

Accounting with a supplier or seller

Invoices are issued for the cost of goods and the cost of delivery (clause 3, article 168 of the Tax Code of the Russian Federation).

The supplier's income includes revenue from sales and transportation.

The costs associated with the delivery of goods to the buyer's warehouse are taken into account when calculating income tax, for example, fuel and lubricants are taken into account as part of material expenses (subclause 5, clause 1, article 254 of the Tax Code of the Russian Federation), the salary of drivers is taken into account as part of labor costs (art. 255 of the Tax Code of the Russian Federation).

Expenses for the acquisition of works and services of an industrial nature performed by third-party organizations or individual entrepreneurs, as well as for the performance of these works (provision of services) structural divisions taxpayer on the basis of paragraph 6 of Art. 254 of the Tax Code of the Russian Federation are recognized as material costs. Moreover, regardless of whether the goods are delivered independently or by the forces of an involved carrier.

For trade organizations, the costs of delivering goods to customers are recognized as indirect costs (Articles 318 and 320 of the Tax Code of the Russian Federation).

In other words, for the supplier and the seller, transportation costs for the delivery of finished products or goods to the buyer are fully charged to the expenses of the current reporting (tax) period.

Consider the option of accounting for the cost of delivering finished products by own transport from a non-trade organization, provided that the cost of delivery is not included in the price, but is paid by the buyer separately.

The Guidelines for accounting for inventories issued by the Russian Ministry of Finance state the following. Upon shipment (release) of finished products, the amounts payable by the buyer are determined, a settlement document is drawn up and presented to him for payment. The amounts payable by the buyer are accounted for by the supplier in the debit of the settlement accounting account, which consist of: the cost of the shipped (issued) products at contractual (sales) prices (sales account credit); the cost of containers in cases of payment for containers in excess of the contractual price of products, goods (credit of the “Materials” account, sub-account “Containers and packaging materials”); the costs of transporting products to the point stipulated by the contract and loading them into vehicles (excluding VAT) payable by the buyer in excess of the contract price of the finished product, carried out on their own and by the supplier's transport (credit to the sales account); VAT, excises, other taxes established in accordance with current legislation(credit of the sales account).

When organizing the accounting of production costs, the costs associated with the operation of the organization's own transport (the costs of the transport department) are taken into account, as a rule, on the account of auxiliary production. Part of these expenses related to the performance of work on the transportation of finished products, payable by buyers in excess of the price of finished products, is debited from the credit of the auxiliary production account to the debit of the sales expenses account. The amounts presented for payment, including the amount of taxes due for the rendered transport services, are posted on the debit of the account of settlements in correspondence with the credit of the sales account.

Simultaneously with the formation of accounts receivable for buyers, the following items are debited from the sales accounting account: the actual production cost of shipped (issued) finished products (credit of the account “Finished products”); VAT, excise and other taxes established by the current legislation; sales expenses to be written off to the sales accounting account in accordance with the organization's procedure for distributing sales expenses (credit of the account "Sales expenses").

The credit or debit balance on the sales account is credited to the financial results accounts (example 5).

EXAMPLE 6

An organization that is not a trading company sells products of its own production to customers, arranging delivery by its own transport. Under the terms of the contracts, the supplier's obligations include the delivery of products to the buyer's warehouse by their own transport.

The organization sells its own finished products to the buyer for 118,000 rubles. (including VAT 18,000 rubles). The actual cost of products sold is 54,000 rubles.

Delivery of products to the buyer's warehouse is carried out for a fee - 11,800 rubles. (including VAT 1,800 rubles). The cost of delivery is 5,000 rubles.

The following entries are made in the accounting of the organization:

Dr. c. 62"Settlements with buyers and customers",

Set of c. 90"Sales", subac. 1 "Revenue"

reflected the proceeds from the sale of products;

Dr. c. 90"Sales", subac. 3 "VAT",

Set of c. 68"Calculations on taxes and fees"

Dr. c. 90"Sales", subac. 2 "Cost of sales",

Set of c. 43"Finished products"

written off sold products at actual cost;

Dr. c. 62"Settlements with buyers and customers",

Set of c. 90"Sales", subac. 1 "Revenue"

reflected revenue from the provision of transport services;

Dr. c. 90"Sales", subac. 3 "VAT",

Set of c. 68"Calculations on taxes and fees"

VAT is charged on the cost of transport services;

Dr. c. 23"Auxiliary production",

Set of c. ten"Materials", sub. 3 “Fuel”, 70 “Settlements with personnel for wages”, 69 “Settlements for social insurance and security”, etc.

delivery costs included;

Dr. c. 44"sales expenses"

Set of c. 23"Auxiliary production"

included in the sales expenses (sales expenses) are the actual expenses of the transport department for the delivery of products to customers;

Dr. c. 90"Sales", subac. 7 "Selling expenses",

Set of c. 44"Sales costs"

business expenses written off at the end of the month;

Dr. c. 90"Sales", subac. 9 Profit/loss on sales,

Set of c. 99"Profit and loss"

51 000 rub. (118,000 - 18,000 - 54,000 + 11,800 - 1,800 - 5,000)

at the end of the month, the financial result from the sale of finished products and services for their delivery was identified and written off.

If a trade organization provides delivery services separately paid for by the buyer using its own transport, then according to the rules defined in the Methodological recommendations of Roskomtorg, such costs are not taken into account as part of transportation costs, but are included in the relevant items of distribution costs (labor costs, depreciation of fixed assets, etc.). ). In this case, the trade organization must recognize revenue from the sale of goods and transport services.

Delivery of goods by a specialized carrier.

In practice, the supplier often organizes the delivery of goods by a third-party transport organization, and the buyer reimburses the cost of these services.

In other words, the supplier "re-bills" the third-party shipping company to the buyer. In such a situation, it is necessary to draw up the contract correctly, indicating that the supplier undertakes to organize the delivery of the goods, and not to deliver the goods.

In fact, the supplier in this case acts as an intermediary between the buyer and the transport organization, and then not the entire amount charged from the buyer for delivery, but only the agreed remuneration, is considered his revenue.

Such an agreement is similar to a transport expedition agreement. The forwarder can either perform the services specified in the forwarding contract personally, or simply organize this process by involving third parties in it. He does this for a fee and at the expense of the consignee.

Carriage of goods is carried out on the basis of a contract of carriage, according to which the carrier undertakes to deliver the goods entrusted to him by the sender to the destination and issue it to the person (recipient) authorized to receive the goods. In this case, the sender undertakes to pay the established fee for the carriage of the goods.

If the consignor enters into a contract of carriage with a third-party organization, the taxpayer's costs for the carriage of goods by road and the fact of its transportation are confirmed by the waybill (letters of the Ministry of Finance of Russia dated 22.12.11 No. 03-03-10 / 123, 02.09.11 No. 03-03-06 / 1/540, 10/24/11 No. 03-03-06/1/687).

The transport documents must be marked by the consignor (supplier) on the shipment of the goods and the consignee (buyer) on the receipt of the goods, which confirms that the goods have actually been received by the buyer.

The procedure for processing and forms of forwarding documents are approved by order of the Ministry of Transport of Russia dated February 11, 2008 No. 23. Forwarding documents include:

• an instruction to the forwarder, which determines the list and conditions for the provision of freight forwarding services by the forwarder to the client under the contract;
• a forwarding receipt confirming the receipt by the freight forwarder of the cargo for transportation from the client or from the consignor indicated by him (the forwarder issues the original to the client upon acceptance of the cargo, and a copy certifies the freight forwarder's right to own the cargo until the moment the cargo is transferred to the client or to the consignee specified by him upon completion of the transportation);
• Warehouse receipt confirming the freight forwarder's acceptance of the client's cargo for storage.

These documents are obligatory at the conclusion of the contract of transport expedition. The absence or their incorrect execution may serve as a basis for refusing to recognize the expenses incurred during a tax audit on the basis of Art. 252 of the Tax Code of the Russian Federation (letter of the Federal Tax Service of Russia for Moscow dated September 27, 2011 No. 16-15 / [email protected]).

Accounting with a supplier or seller

An invoice is also subject to compilation when services are rendered under a freight forwarding agreement. The order of its registration in this case may have options.

If the services under the contract are provided by the freight forwarder personally, then the taxpayer should not have any questions about issuing an invoice. In this case, the general procedure applies, i.e. this document subject to registration by the freight forwarder for the entire cost of services rendered. Accordingly, the customer will be able to deduct the “input” VAT from the entire cost of services rendered.

Meanwhile, in a situation where the freight forwarder only organizes the performance of the services specified in the expedition contract, in other words, attracts third parties, the freight forwarder himself is actually the customer of the relevant services. Accordingly, an invoice will be issued to him by such third parties, which gives grounds for deducting the amount of VAT allocated to them to the freight forwarder, and not to his client. In such a situation, the taxpayer is not entitled to issue an invoice to the customer for the entire cost of the services rendered (letter of the Ministry of Finance of Russia dated 15.08.12 No. 03-07-11 / 299).

In essence, neither Chapter 21 of the Tax Code of the Russian Federation, nor the Rules for Completing (Maintaining) Documents Used in VAT Calculations (approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137) provide for a special procedure for compiling and registering forwarding services. At the same time, the forwarding agreement does not directly apply to intermediary agreements. Arbitration courts recognize the transport expedition as an independent type of service (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated January 26, 1999 No. 5056/98, Determination of the Supreme Arbitration Court of the Russian Federation dated May 7, 2009 No. VAC-2785/09).

The way out of the situation is indicated in the letters of the Ministry of Finance of Russia dated 01.11.12 No. 03-07-09 / 148, 09.21.12 No. 03-07-09 / 132 and the Federal Tax Service of Russia dated 03.10.12 No. ED-4-3 / [email protected] Moreover, by letter of the Federal Tax Service of Russia dated February 18, 2013 No. ED-4-3 / [email protected] Letter No. 03-07-15/161 dated December 29, 2012 of the Russian Ministry of Finance was brought to the attention of the tax authorities and taxpayers. These letters explain the following.

Decree No. 1137 does not regulate the procedure for preparing invoices by freight forwarders in respect of services purchased by them for a client on their own behalf, but at his expense. But since the freight forwarding agreement is similar to an intermediary agreement, when issuing such invoices, the rules established for commission agents and agents can be applied.

When the freight forwarder only organizes the carriage of goods for a fee and concludes on his own behalf contracts for the provision of services specified in the freight forwarding contract, he should issue two separate invoices. The first - for the amount of his remuneration without specifying the cost of services, determined by the agreement of the transport expedition, purchased by the forwarder on his own behalf at the expense of the client. The second - for the services purchased for the client, reflecting the indicators of similar documents issued to the freight forwarder by third parties who are direct contractors.

As far as third party services are concerned, the freight forwarder can "reissue" contractor invoices in the same way as agents and commission agents do. At the same time, he must indicate in this invoice as a seller not himself, but a real seller or contractor. Accordingly, the more contractors and suppliers, the more invoices would have to be "reissued". But the freight forwarder can “re-issue” all the services received in one consolidated document: in it, he indicates himself as a seller; all services purchased from third parties are allocated in separate positions (data must be taken from the invoices of the contractors); the serial number and date of the invoice are given in accordance with the individual chronology of the freight forwarder. It should be noted that in this invoice you can specify the cost of all services of third parties. In this case, each type of service is entered into the invoice separately (independent position).

To the consolidated invoice (or to each “reissued” copy of the invoice that is transferred to the client), the forwarder must attach copies of invoices received from organizations that provided services to him, as well as copies of the relevant primary documents.

The procedure for registering "reissued" invoices in the register of received and issued invoices is as follows.

Having received an invoice from the carrier, the freight forwarder, as an intermediary, must register it in Part 2 "Invoices Received" of the register of received and issued invoices, however, information about it should not be entered in the purchase book.

This document must be "reissued" to the customer on its own behalf. At the same time, line 1 of the invoice reflects the serial number in accordance with the individual chronology of the forwarder, but the date is transferred from the document issued to the forwarder. Line 2 contains information about the carrier, and line 2a - his legal address or place of residence. On line 2b, the TIN and KPP of the carrier are also affixed. Line 5 contains the details of payment and settlement documents for the transfer of money from the forwarder to the carrier and from the customer to the forwarder. At the same time, the columns duplicate the data from the invoice columns issued by the carrier in the name of the forwarder.

A "reissued" invoice must be registered in the journal of received and issued invoices, while it is not entered in the sales book.

Note that in order to apply the procedure for issuing invoices provided for intermediaries in the situation under consideration, it is necessary that the freight forwarder's remuneration be allocated separately in the contract. However, the legislation does not directly oblige to do this.

Thus, it appears that the invoice can be issued by the freight forwarder in general order, including in the case of involvement of third parties in the performance of the contract. With this approach, those invoices that were given to him by suppliers, he will register in the purchase book as the right to tax deductions arises, and the corresponding amounts of "input" VAT will be deducted. However, it should be borne in mind that in practice, under such circumstances, firstly, it may be difficult for the customer to deduct VAT from the customer, and secondly, the freight forwarder will have to charge VAT on the full cost forwarding services and not just from your own remuneration.

When a contract for the sale of goods is included in the terms of organizing the delivery of goods at the expense of the buyer, elements of an intermediary contract are actually introduced into the supply contract, where the supplier acts as an intermediary (for example, an agent). Accordingly, the taxation of the operation for the organization of delivery will be the same as in the usual intermediary agreement. The amount of remuneration (excluding VAT) for the organization of transportation is for the freight forwarder revenue from the provision of services (clause 1, article 248, clause 1, article 249 of the Tax Code of the Russian Federation).

If payments to the carrier are taken into account by the freight forwarder as part of expenses when determining the income tax base, then the revenue from the provision of services is recognized as part of the income of the forwarding organization in the amount in which it is received from the client - the consignor or consignee (letters of the Ministry of Finance of Russia dated 14.06.11 No. 03-07-08/185, 16.02.09 No. 03-03-06/1/65).

Accounting. Consider the option of accounting for the cost of shipping finished products from a non-trading organization, provided that delivery is ordered by a specialized carrier and paid by the buyer separately. We will be guided by the Guidelines for accounting for inventories developed by the Russian Ministry of Finance.

The cost of transporting finished products to the point stipulated by the contract, payable by the buyer in excess of its contractual price, is taken into account in correspondence with the credit of the settlement accounting account (Dt account 62, Kt account 76). We are talking about services that are provided by a specialized motor transport organization, railway, air, river and sea transport and other organizations or individuals.

When invoices for the amount of transportation costs are “reissued”, the amounts subject to reimbursement by buyers are debited from the credit of the account of settlements with the debit of the account of settlements with buyers, including the amount of VAT due (paid) to the transport organization. This amount of tax is charged to the buyer of the product. Thus, VAT amounts are not reflected either in the debit or in the credit of account 68.

The remuneration due to the supplier from the buyer of the property for organizing its delivery is recognized in the supplier's accounting as revenue from the sale of intermediary services (paragraph 5 of PBU 9/99). Income and expenses associated with the provision of such services are recorded using account 90 (example 8).

EXAMPLE 7

The company does not trading activity, however, sells products of its own production. A mixed contract was concluded with the buyer of products (the text of the contract for the sale of products includes a clause on the obligation of the seller to organize, at the expense of the buyer, the delivery of products from the seller's warehouse to the buyer's warehouse by a specialized transport organization).

The cost of the finished product sold, excluding delivery, is 118,000 rubles. (including VAT 18,000 rubles). The actual cost of products sold is 54,000 rubles. In accordance with the agreement with the transport company, the cost of delivery is 11,800 rubles. (including VAT 1,800 rubles). Intermediary fee for the provision of delivery services - 2% of the actual cost of transport services.

The following entries are made in vendor accounting:

Dr. c. 62"Settlements with buyers and customers",

Set of c. 90"Sales", subac. 1 "Revenue", subacc. second order "Revenue from the sale of finished products"

reflected the proceeds from the sale of products;

Dr. c. 90"Sales", subac. 3 "VAT", subac. second order "VAT from the sale of finished products",

Set of c. 68"Calculations on taxes and fees"

VAT charged on the sale of products;

Dr. c. 90"Sales", subac. 2 "Cost of sales", subac. second order "Cost of sales of finished products",

Set of c. 43"Finished products"

written off sold products at actual cost;

Dr. c. 002

cargo for forwarding is accepted for off-balance accounting;

Dr. c. 76"Settlements with different debtors and creditors",

Set of c. 51"Settlement Accounts"

the remuneration of the transport organization is transferred;

Set of c. 002"Commodity and material assets accepted for safekeeping"

debited from off-balance accounting the cargo transferred to its recipient;

Dr. c. 62"Settlements with buyers and customers",

Set of c. 76"Settlements with different debtors and creditors"

the debt of the buyer for payment (reimbursement) of the cost of transport services is reflected, or the debt to the transport organization is attributed to the buyer;

Dr. c. 62"Settlements with buyers and customers",

Set of c. 90"Sales", subac. 1 "Revenue", subacc. second order "Revenue from the provision of intermediary services"

236 rub. (11,800 2%)

intermediary remuneration for organizing the delivery of goods has been accrued;

Dr. c. 90"Sales", subac. 3 "VAT", subac. second order "VAT from the provision of intermediary services",

Set of c. 68"Calculations on taxes and fees"

36 rub. (236 18:118)

VAT charged on intermediary fees;

Dr. c. 90"Sales", subac. 9 Profit/loss on sales,

Set of c. 99"Profit and loss"

46 200 rub. (118,000 - 18,000 - 54,000 + 236 - 36)

at the end of the month, the financial result from the sale of goods and the provision of intermediary services for organizing the delivery of goods (profit) was identified and written off;

Dr. c. 51"Settlement Accounts"

Set of c. 62"Settlements with buyers and customers"

RUB 130,036 (118,000 + 11,800 + 236)

the buyer received the amount of payment for the finished product, the amount of reimbursement of the cost of transport services, as well as the amount of intermediary remuneration for organizing the delivery of goods.

Clause 2.2 of the Roskomtorg Methodology states that payment for transportation services of a third-party organization for the transportation of goods is included in the accounting item for transportation costs. The situation when such expenses are reimbursed by the buyer under the freight forwarding agreement is not described.

In our opinion, a trade organization can reflect these operations in a similar way (example 8). Only the cost of the goods sold will be debited from account 41, and not 43, as in the case of the sale of finished products.

Buyer account

The amount of "input" VAT on services purchased by the freight forwarder for the execution of the freight forwarding contract, the client has the right to deduct if he has invoices "re-issued" by the freight forwarder and documents confirming the fact of the relevant expenses (letters of the Federal Tax Service of Russia dated 03.10.12 No. ED-4-3/ [email protected], the Ministry of Finance of Russia dated 01.11.12 No. 03-07-09 / 148, 09.21.12 No. 03-07-09 / 132).

The amount of compensation for transportation costs paid to the forwarder (as well as other costs associated with the acquisition of property) may form the cost of the purchased goods or be included in indirect costs, depending on the accounting policy of the organization for tax purposes (Article 320 of the Tax Code of the Russian Federation) . But in the latter case, he must calculate the amount of transportation costs related to the balance of unsold goods, according to the average percentage for the current month, taking into account the carry-over balance at the beginning of the month; or be included in the cost of acquired inventories or fixed assets.

The buyer must have documents from the seller confirming the transportation - waybills.

Accounting is similar to accounting for the buyer for the option when the supplier (seller) charges a separate fee for transportation services, in addition to the sale price of the finished product (goods).

P.S. How do you like the article? I advisereceive latest articles by e-mail, so as not to miss information about new free video lessons and blog contests!

In accordance with Civil Code RF under the supply contract, the seller undertakes to transfer the goods produced or purchased by him to the buyer within the stipulated time. As a rule, the seller and the buyer are distant from each other, and one of the terms of the supply contract is the delivery of goods, which the supplier carries out in accordance with the contract (Article 510 of the Civil Code of the Russian Federation). In addition, the supply contract may provide for the receipt of goods by the buyer (recipient) at the location of the supplier (selection of goods). How to correctly reflect the terms of delivery in the contract? Are transportation costs always recognized as expenses that reduce the taxable income tax base? We will try to answer these and other questions in this article.

Terms of delivery and moment of transfer of ownership

In any transaction, it is important for an accountant to establish when the ownership of the property of the organization passes, because the procedure for reflecting both the property itself and transactions with it in accounting and tax accounting depends on this.
The procedure for the transfer of ownership to the buyer can be determined by the contract, the provisions of which can be both duplicated general rules of the specified transition (from the moment of delivery of the thing, from the moment of transfer to the carrier), and to establish other moments of transfer of ownership (from the moment of payment, from the moment of crossing the border, etc.). If this procedure is not established by the contract, then the right of ownership in accordance with Art. 224 of the Civil Code of the Russian Federation passes at the moment the thing is handed over to the buyer or at the moment the goods are handed over to the carrier: if the goods must be delivered by the seller, the right of ownership passes at the moment the goods are handed over to the buyer at the place of destination. In case of self-delivery of the goods, the right of ownership to it also passes at the time of delivery of the goods to the buyer or carrier, but already at the location of the supplier.
Note! The moment of transfer of ownership should be distinguished from the terms of delivery of goods. Terms of delivery mean where, where, how and, most importantly, at whose expense the delivery will be carried out. There are generally accepted terms of delivery (terms of franking: ex-station of destination, ex-warehouse of the supplier, ex-warehouse of the buyer, etc.). Accountants who deal with foreign contracts are familiar with the terminology of international rules Incoterms. However, these rules define the obligation to bear the costs associated with the delivery, insurance of goods, the moment of transfer of risks of loss and damage to goods, but they do not establish the moment of transfer of ownership. This must be remembered when drawing up contracts, because the delivery date may come earlier or later than the moment of transfer of ownership, and also coincide with it. Let's explain this with an example.
Let's assume that a supply contract is concluded between the seller and the buyer, according to which the ownership transfers to the buyer's warehouse. Terms of delivery - "ex-station of destination". This means that the seller, at his own expense, delivers the goods to the buyer's station, and unloading the wagon, loading the goods into the truck and delivering the goods by road to the buyer's warehouse is carried out at the expense of the latter. And since, according to the contract, the property rights are transferred to the buyer's warehouse, all his transportation costs from the station to the warehouse are actually related to the "foreign" goods. This means that it will be quite problematic for the buyer to include these expenses in reducing the taxable base for income tax.

Reflection in the accounting of transportation costs depending on the terms of the contract

Let us now consider how transportation costs are reflected in accounting and tax accounting, depending on the terms of the contract concluded between the seller and the buyer.

1. Shipping cost is included in the price of the item

Terms of an agreement. Ownership of the goods passes after its delivery to the buyer's warehouse. Delivery of goods to the buyer's warehouse is the responsibility of the supplier. Transport costs are included in the price of the goods.

The selling price of the goods will be formed taking into account the cost of delivery (and this cost is not highlighted in the shipping documents as a separate line).
The seller can carry out the delivery of goods independently or with the involvement of a transport organization. In the case of the provision of delivery services by own transport, documentary evidence of transportation costs is waybills with the route (forms No. 4-C and No. 4-P, approved by Decree of the State Statistics Committee of the Russian Federation No. 78), checks for the purchase of fuel and lubricants, lease agreements (if rented vehicles are used ) etc.
In the case of the provision of services with the involvement of a third-party transport organization, an agreement for the provision of transport services must be drawn up, as well as:
1) When using road transport - a waybill with stamps of a car company and a consignment note (form No. 1-T, approved by Decree of the State Statistics Committee of the Russian Federation No. 78). The bill of lading defines the relationship between the consignor and the road carrier and serves to account for the work of transport and settlements with the carrier for the services provided by him for the carriage of goods. The consignor draws up an invoice for each consignee separately for each car trip with the obligatory filling in of all details. It is issued in four copies: the first remains with the shipper, and the second, third and fourth copies, certified by the signatures and seals (stamps) of the shipper and the signature of the driver, are handed to the driver. Subsequently, the driver hands over the second copy to the consignee, and the third and fourth copies, certified by signatures and seals (stamps) of the consignee, are handed over to the carrier. The third copy, which serves as the basis for settlements, is attached by the carrier to the invoice for transportation and sent to the consignor. The fourth copy is attached to the waybill and serves as the basis for accounting for the work of transport and accrual wages driver.
2) When using railway transport - a railway bill of lading and a freight receipt.
3) When transporting by air- consignor's bill of lading and consignment note.
4) When transported by sea - a bill of lading.

Note: waybill is a unified form of primary accounting documentation established for legal entities all forms of ownership, carrying out activities for the operation of vehicles and being senders and recipients of goods transported by road. Therefore, a waybill confirming the fact of a business transaction and transportation costs is a mandatory document for both the sender and the recipient of goods (see, for example, Resolution of the Federal Antimonopoly Service of the North-Western District dated November 17, 2004 No. A05-6133 / 04-11).

Example 1
Alpha LLC (seller) delivers goods to Gamma LLC (buyer) in the amount of 118,000 rubles. (including VAT 18% - 18,000 rubles). Delivery cost - 59,000 rubles. (including VAT 18% - 9,000 rubles). Transport costs are included in the price of the goods.
Thus, the cost of delivery amounted to 177,000 rubles. (including VAT - 27,000 rubles). This amount will appear on the delivery note and invoice.
The cost of goods is 60,000 rubles. For the transportation of goods, Alpha LLC used the services of a motor transport organization, the cost of which amounted to 35,400 rubles. (including VAT - 5,400 rubles).

As for tax accounting, it, as well as in accounting, income from the provision of transport services is not reflected separately. The supplier may reduce the tax base for income tax by the amount of transportation costs, subject to the conditions specified in Art. 252 of the Tax Code of the Russian Federation, - expenses must be justified (economically justified) and documented. The economic justification of the cost of delivery of goods follows from the terms of the contract with the buyer, because without ensuring the delivery of the goods, it cannot be sold.
In this situation, regardless of whether the transport of a third-party organization or your own is used, transportation costs will be indirect (Articles 318, 320 of the Tax Code of the Russian Federation), and at the end of the month they will be written off at the same time as a reduction in the tax base.
If the organization uses "foreign" transport, then the amount of VAT paid to the transport organization for the delivery of goods to the buyer is deductible on the basis of paragraphs. 1 p. 2 art. 171 of the Tax Code of the Russian Federation (subject to the provisions of Article 172 of the Tax Code of the Russian Federation: an invoice has been received from the transport organization, there are documents confirming the actual payment of the tax).

2. The shipping cost is set on top of the price of the product

Terms of an agreement. Ownership of the goods passes at the time of its shipment from the warehouse of the supplier. The supplier is obliged to deliver the goods to the buyer's warehouse, and the buyer is obliged to pay the cost of the goods and delivery (the cost of delivery in the contract may not be indicated or indicated separately from the cost of the goods).

As a rule, such delivery is carried out by the seller's own transport. We will describe below how to draw up a contract correctly if the seller involves transport companies.
Note: VAT is charged on the cost of transport services at a rate of 18%, regardless of the rate at which the goods sold are taxed (10 or 18%).
For example, Letter No. 01-2-03/555 of the Ministry of Taxation of the Russian Federation dated April 19, 2004 “On the taxation of transport services” states that the list of goods (works, services) subject to VAT at a rate of 10% is defined in paragraph 2 of Art. . 164 of the Tax Code of the Russian Federation. Services for the delivery of goods by own transport, the sale of which is subject to taxation at a rate of 10%, are not included in the established list, therefore these services are subject to taxation at a rate of 18% in accordance with the generally established procedure.
In such cases, the sale of goods and transport services in accounting must be reflected separately by opening, for example, second-level sub-accounts to account 90:
90-1-1 - "Sale of goods (VAT rate 10%)";
90-1-2 - "Sale of transport services (VAT rate 18%)". (By analogy, you can open sub-accounts for expenses).

Example 2
Alpha LLC (seller) delivers goods to Gamma LLC (buyer) in the amount of 110,000 rubles. (including VAT 10% - 10,000 rubles). The cost of delivery was 59,000 rubles. (including VAT 18% - 9,000 rubles). Shipping costs are paid by the buyer in excess of the selling price.
The cost of goods is 60,000 rubles. The goods are delivered by Alfa LLC's own transport, the maintenance costs of which amounted to 30,000 rubles.
The following entries will be made in the accounting of Alpha LLC:

Shipping costs are confirmed by the same documents that were listed above.
When calculating income tax, transportation costs in this situation will be indirect (Articles 318, 320 of the Tax Code of the Russian Federation) and at the end of the month are written off at the same time as a reduction in the tax base (see also Letter of the Ministry of Finance of the Russian Federation dated 13.01.05 No. 03-03-01-04 , which states that the costs of delivering goods from the taxpayer's warehouse to buyers are not included in direct costs).
note at an important moment. If the seller organization carries out delivery by its own transport, it draws up it as separate view activities (that is, does not include in the price of goods) and operates no more than 20 vehicles, then motor transport services for the carriage of goods are subject to taxation single tax on imputed income on the basis of paragraphs. 6 p. 2 art. 346.26 of the Tax Code of the Russian Federation, it does not matter whether it was a one-time operation or such services are provided permanently. For example, Letter No. 04-05-12/9 of the Ministry of Finance of the Russian Federation dated January 18, 2004 states that the Tax Code does not provide for a procedure for transferring an organization or individual entrepreneurs for the payment of a single tax, depending on the share of revenue from the provision of transport services in total revenue from the sale of goods (works, services). Thus, if an organization provides motor transport services on the basis of contracts, then this species activities should, in the opinion of the Department, be transferred to the payment of a single tax on imputed income.
If we continue the topic of UTII, then the question arises in passing: is UTII taxed on the transportation of goods from a warehouse to a vehicle using forklifts on the basis of paragraphs. 6 p. 2 art. 346.26 of the Tax Code of the Russian Federation? The Ministry of Finance expressed its opinion on this issue in Letter No. 03-06-05-04/39 dated February 18, 2005. Article 346.27 of the Tax Code of the Russian Federation defines the concept of vehicles - these are vehicles designed to transport passengers and goods on the roads (buses of any type, cars and trucks). Vehicles do not include trailers, semi-trailers and drop trailers. If a forklift is used to move goods inside a warehouse and is not intended to move goods on roads, then it does not correspond to the concept of vehicles used for UTII taxation purposes. Therefore, the activities of an organization for the transportation of goods from a warehouse to a vehicle using a forklift are not subject to transfer to the payment of a single tax on imputed income.

3. The supplier arranges delivery, acting as an intermediary

Terms of an agreement. Ownership of the goods passes at the time of its shipment from the warehouse of the supplier. The Supplier undertakes to organize the delivery of the goods to the Buyer's warehouse, and the Buyer undertakes to reimburse the Supplier's expenses for arranging the delivery.

As a rule, such delivery is carried out by specialized transport companies, and the seller of the goods acts as an intermediary between the buyer and the transport organization. The contract between the seller and the buyer will be mixed, which does not contradict civil law. The freedom to conclude contracts is provided for in Art. 421 of the Civil Code of the Russian Federation: the parties may conclude an agreement that contains elements of various agreements provided for by law or other legal acts (mixed agreement). Thus, the sale and purchase agreement between the seller and the buyer will contain elements of an intermediary agreement (for example, commission, agency or transport expedition).
Consider the situation when intermediary services are drawn up by an agency agreement and the seller undertakes on his own behalf, but at the expense of the buyer, to organize the delivery of goods. In this case, the contract has two components: the contract of sale itself and the agency contract for the organization of transportation. The supplier acts not only as a seller, but also as an agent, providing agency services for the organization of transportation. The buyer acts as a principal and reimburses the supplier for all costs of arranging transportation, paying him an agency fee.
In accounting, transportation of products to the point stipulated by the contract, and loading it into vehicle, payable by the buyer in excess of the contract price of the finished product, are reflected as follows:

• performed on their own and with the supplier's transport - from the credit of the sales accounting account (Debit 62 Credit 90);
• performed by a specialized transport organization, by rail, aviation, river and sea transport and other organizations (excluding VAT) or individuals - from the credit of the settlement accounting account (Debit 62 Credit 76) (clauses "c" clause 211 of the Methodological Guidelines for accounting of the MPZ).

At the same time, in accordance with clause 215 of the Guidelines, transportation costs are recorded in the debit of the account for recording settlements from the credit of the relevant accounts for recording cash or accountable amounts, including the amounts of value added tax paid on them. Expenses subject to reimbursement by buyers of finished products are debited from the above account of settlements with debiting the account of settlements with buyers, including the amount of value added tax due (paid) to a third-party transport organization. This amount of value added tax is presented for payment to the buyer of the product. Thus, VAT amounts are not reflected either in the debit or in the credit of account 68.

Example 3
Alpha LLC (seller) delivers goods to Gamma LLC (buyer) in the amount of 118,000 rubles. (including VAT 18% - 18,000 rubles). The contract stipulates that the ownership of the goods passes at the time of its shipment from the supplier's warehouse.
AT additional agreement to the agreement, the parties established that Alpha LLC is obliged to provide the buyer with services for organizing the delivery of goods to the buyer's warehouse, in connection with which Gamma LLC transferred 59,000 rubles in addition to the price of the goods. (including VAT 18% - 9,000 rubles), of which the payment for the carrier's services amounted to 35,400 rubles. (including VAT - 5,400 rubles), and remuneration to the seller for organizing delivery - 23,600 rubles. (including VAT - 3,600 rubles).
Assume that the contract was concluded in June 2005, cash listed in the same month, the goods were shipped from the warehouse in June, and delivered in July.
The following entries will be made in the accounting of Alpha LLC:

Reflected revenue from the sale of goods 62 90-1 118 000VAT accrued on proceeds from the sale of goods 90-3 68 18,000Cash received from the buyer for the goods 51 62 118 000Funds received from the buyer to organize the delivery of goods 51 62 35 400Advance payment received from the buyer on account of remuneration for organizing the delivery of goods 51 62 23 600Accrued VAT payable on the advance received from the buyer on account of remuneration for organizing the delivery of goods 76-vat 68 3,600Carrier services paid 76 51 35 400Transferred to the budget VAT from the received advance 68 51 3 600Received from the carrier documents confirming the delivery of goods 62 76 35 400Compensation accrued to the seller for organizing the delivery of goods 62 90-1 23 600Accrued VAT payable on the amount of remuneration 90-3 68 3,600Accepted for deduction VAT paid to the budget from the advance 68 76 VAT 3 600

Contents of operation	Debit	Credit	Amount, rub.
June 2005
July 2005

In tax accounting, the seller's income from the provision of delivery services will be the amount of his remuneration provided for by the terms of the contract (agreement). In our example, this is 20,000 rubles. (23 600 - 3 600). For the seller, this amount is the income from the sale, as well as the proceeds from the sale of goods to the buyer. Other amounts received by the supplier to fulfill obligations to arrange delivery, as well as to reimburse their costs, as a general rule, are not recognized as income for profit taxation purposes (clause 9, clause 1, article 251 of the Tax Code of the Russian Federation).
In accordance with paragraph 9 of Art. 270 of the Tax Code of the Russian Federation, when determining the tax base, funds transferred by the commission agent, agent and (or) other attorney in connection with the fulfillment of obligations under a commission agreement, agency agreement or other similar agreement, as well as in payment of costs made by the commission agent, agent and (or) or) by another attorney for the committent, principal and (or) other principal, if such costs are not subject to inclusion in the expenses of the commission agent, agent and (or) other attorney in accordance with the terms of the agreements concluded. Thus, the costs of the supplier for the delivery of goods are not taken into account for profit tax purposes. The buyer takes them into account. Therefore, the supplier, fulfilling the obligation to deliver the goods as an agent, is obliged to provide the buyer with documents confirming the transportation costs.
The basis for calculating VAT for an agent is also only the amount of the agency fee (clause 1, article 156 of the Tax Code of the Russian Federation).
The procedure for issuing invoices for the execution of intermediary agreements is set out in Decree of the Government of the Russian Federation No. 914.

Note! If the seller engages transport organizations to organize the delivery of goods to the buyer, then the agreement with the buyer must clearly state that the seller, in terms of providing transport services, is an intermediary between the transport organization and the buyer, and does not provide transport services himself. If the seller, when arranging the delivery, uses "foreign" transport and draws up a contract in the same way as in the previous case, that is, "the supplier is obliged to deliver the goods to the buyer's warehouse, and the buyer must pay the cost of the goods and delivery", then he may have the following problems .
Firstly, transportation of goods by rail, air, sea, inland water transport, as well as by road (carrying capacity over 3.5 tons) is subject to licensing. And if the supplier simply "buys" services from the transport organization, and then resells them to the buyer, then formally it turns out that he carries out activities subject to licensing without having the right to do so.
Secondly, not so long ago, the Ministry of Finance expressed the opinion that the supplier, having received reimbursement of transportation costs from the buyer, should reflect this amount in tax accounting as his income (see Letter of the Ministry of Finance of the Russian Federation dated 10.03.05 No. 03-03-01-04 / 1/103), and the amount transferred to the transport company as an expense. If the amount reimbursed is greater, then there will be a base for income tax. If transport services are sold without a markup, then there is no tax base. However, trading revenue will increase, which is unprofitable for organizations transferred to the USNO (the amount of annual income may be more than 15 million rubles), as well as organizations that pay income tax quarterly (revenue will exceed three million rubles per quarter, and income tax will have to be paid monthly). If the provision of transport services is formalized as an intermediary operation, then, according to the author, the provisions of the letter of the Ministry of Finance do not apply to this situation, because the Tax Code clearly states that when determining the tax base, income received by the commission agent, agent and (or) other attorney is not taken into account in connection with the fulfillment of obligations under a commission agreement, agency or other similar agreement (clause 9, clause 1, article 251 of the Tax Code of the Russian Federation).
And one more important point. Often, in practice, the seller does not receive remuneration for organizing transportation, but re-issues to the buyer the same amount that he himself received. We remind you that mediation contracts are paid contracts, so they must either indicate a fee, even a purely symbolic one, or state that the fee for mediation is included in the price of the goods.

Franco ("free") - a condition of the contract of sale, according to which the buyer is free from the carriage fee to the place stipulated by the contract. For example, the condition "buyer's ex-warehouse" means that the seller is obliged, at his own expense and at his own risk, to deliver the goods to the buyer's warehouse.
International rules for the interpretation of trade terms "Incoterms" (Publication of the International Chamber of Commerce, 1990 No. 460). Adopted in 2000 new edition document - "Incoterms-2000", therefore, it is of particular importance that the parties to the contract indicate the wording of the "Incoterms", which they were guided by when drawing up the contract.

 

It might be useful to read:

• Resume - a step towards obtaining the position of a tourism manager Resume of an assistant tourism manager sample;
• Some standards for project activities;
• Some standards for project activities;
• Filled sample resume for system administrator, IT specialist (example) Resume for the position of system administrator example;
• Sample Veterinarian Resume General Requirements for a Veterinarian;
• Key Responsibilities of a Bartender;
• Job Responsibilities of a Bartender;
• Sample resume of a PC operator Achievements in a resume of a PC operator;