The subjects of entrepreneurial activities, sometimes there is a situation where you need to debit the materials without documents. In accounting such operations are of a specific title – the event of unbilled deliveries. This transaction, which inspection bodies should pay particular attention. We consider in detail the procedure of their accounting.
The Ministry of Finance in 2001, was designed “Methodical instructions on accounting of inventories". It is stated that the event of unbilled deliveries – reserves, which came to organization without billing documents: invoice, payment request, etc. Such goods are accepted by the acceptance certificate (form No. 132). It is made in two copies. The first is the buyer, and the second is sent to the vendor. The act States: the name of the product, its measurement unit, quantity, price, total amount with and without VAT.
The Organization must take all action to obtain from the supplier of the documents in the reporting period and to credit the goods according to the General rules. The event of unbilled deliveries are accounted in the same way as RPM. In the analytical and synthetic account specified account (market) prices.
The event of unbilled deliveries recorded in the accounting records transaction ДТ10 (41) КТ60. If after posting you find that the actual cost differs from the registered, you will need to make changes to the document. The order of this process depends on the timing of the receipt of the securities. If the posting of the goods and receipt of invoices was carried out over one calendar year, you will need to adjust the price of the material received, but not on the difference, and reversal.
JSC concluded a contract for the supply of flour. In March, the company received shipment of raw materials without documents. Accountant nailed it on the prices of the previous delivery of the goods from this supplier (110 thousand RUB.). In the same month, the flour was transferred to manufacturing, it made the bread, which is immediately implemented. In April, the provider filed the settlement documents by which the cost of raw materials amounted to 121 thousand RUB Reflect in the balance sheet of the buyer in the event of unbilled deliveries. Transaction:
After receipt of the documents from the vendor:
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Documents on meatfactory delivery can be transferred to the next calendar year. Then the sequence of adjustments will depend on the price difference:
CJSC concluded a contract for the supply of materials. On one of the parties, adopted in November 2015, the vendor has not provided documents. The organization considered her on the score of 10 on the basis of the previous delivery of the same materials for the price of 24 898 RUB. In November, the organization used the materials to provide services in the same month received the proceeds. Documents for the supply was provided only in April 2016. The actual cost of materials less capitalized – 24 780 rubles will Reflect in BU the buyer adjustment and the accounting event of unbilled supply. Transaction:
1. 2015:
2. 2016:
TMC can prigotovitsya 15 and 16 of the accounts. Then the adjustment operation is carried out by this algorithm:
JSC received a batch of flour without documents. The organization has capitalized raw material to the accounts 15 and 16 at discount price – 130 thousand supporting documents, which came to the end of the month, the cost of materials 129,8 thousand RUB Payment is made after receipt of documents. Transactions in the BU buyer on the date of receiptraw materials:
At the time of receipt of documents:
According to article 171 of the tax code, the taxpayer may reduce the VAT amount if:
Consider the above conditions in respect of the event of unbilled supply.
Items can be purchased for transactions that are taxable and not taxable. In each situation you need to check the implementation of the first of these conditions.
If the accounting event of unbilled supply is carried out on the basis of the invoice, the BARGAINING-12, the organization has the right to declare VAT on such purchases is deductible. If the tax in the audit recognizes the transaction invalid, to challenge their rights will be possible through the courts.
Controversial in this situation are the conditions for the transfer of the goods to the buyer. If the goods are shipped by the location of the supplier, he is obliged to issue (send via carrier) to the buyer an invoice. Its absence would indicate the lack of proof of receipt by the organization of reserves, the lack of grounds for the adoption of the VAT.
For example, invoices sent to accounting with a delay of several months in the event of unbilled deliveries. It is a violation of article 169 of the tax code. It says that the supplier must invoice within 5 days from the date of shipment or transfer of ownership. VAT you can take a deduction only after receipt of an invoice, but you need to choose the tax period. According to the Ministry of Finance letter No. 253, a deduction may be taken only in the period when the buyer received the invoice. But this tactic can attract the attention of tax authorities. Then you have to defend your point in court.
If you refer to the letter of the Ministry of Finance, in practice there can be such situation. The provider indicates in the document date July 17 2015, but the buyer receives an invoice on hand only on 18 Aug 2015. VAT, you can take the deduction only in August. To avoid any tax issues, you should prepare a document confirming the fact of receipt of the invoice in August. It can be an envelope with a stamp, a cover letter, a log of correspondence.
The event of unbilled deliveries are considered to be delivery, when the supplier had not provided the documents. In the calculation of income tax (NPP) such supplies cannot be. In the above example shows that materials can be charged into production to deliverables. In this case, the basis for the calculation of NPP on the part of the expenses of the organization will need to be clarified.
If the documents are transferred to the buyer until the date of the Declaration, the adjustment to accrual will be carried out in that order. Base on NPP decreases during the period in which they were implemented products. In direct and indirect costs should be distributed charged to production materials. In the first case the expenses are recognized in the period when was implemented the products, and the second – at the time of dispensing goods and materials in production. If your organization uses the cash method, base on NPP should be reduced when manufacturing charged in the event of unbilled deliveries. Specified in article 320 of the tax code.
If the vendor has provided the documents after the date of the Declaration, the organization may (but is not obligated) to file ‘utochneny”. The error in the calculations did not lead to a decrease in the amount of the tax. Because the cost of the event of unbilled supply can be reflected in the current period.
If your organization uses RAS 18/02, the resulting temporary differences will result in tax asset. In the balance sheet will need to reflect these transactions:
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Alin Trodden - author of the article, editor
"Hi, I'm Alin Trodden. I write texts, read books, and look for impressions. And I'm not bad at telling you about it. I am always happy to participate in interesting projects."
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