The event of unbilled deliveries is... Accounting event of unbilled supply

Date:

2018-04-02 03:41:17

Views:

917

Rating:

1Like 0Dislike

Share:

Table of contents:

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.

Design

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.this is the event of unbilled deliveries

Records the event of unbilled supply

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.

Example 1

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:

  • ДТ10 КТ60 – 100 thousand rubles. – it is considered flour at market prices.
  • ДТ19 КТ60 – 10 thousand. – includes VAT.
  • ДТ20 КТ10 – 100 thousand rubles. – the flour is transferred into production.

After receipt of the documents from the vendor:

Recommended

Insurance for pregnant women when traveling abroad: features, views, and reviews

Insurance for pregnant women when traveling abroad: features, views, and reviews

Currently, in our country there is a huge number of insurance companies that are willing to provide the necessary services at any time. Insurance expectant mothers – is a separate activity that SK are doing very reluctantly. The fact is that pr...

Construction company

Construction company "Rosstroyinvest": feedback from real estate investors. LCD "Old fortress". LCD "Golden domes"

One of the most promising participants in the Russian real estate market, particularly in the joint construction, is the "Rosstroyinvest". Reviews of investors are saying about the leading role of the construction company year of Foundation, in 2002,...

The conditions for obtaining credit in modern banking institutions

The conditions for obtaining credit in modern banking institutions

Any aspiring entrepreneur is faced with the problem of insufficient funding of their own business. Currently, this problem can be solved by knowing the terms of the loan and taking the necessary amount from the Bank. This method is best for solving p...

  • ДТ10 КТ60 – 100 thousand rubles. – reversed the cost of raw materials.
  • ДТ19 КТ60 – 10 thousand. – the reversed VAT.
  • ДТ20 КТ10 – 100 thousand rubles. – reversed the cost of raw materials transferred into production.
  • ДТ10 КТ60-110 thousand rubles – considered the cost of flour according to the documents.
  • ДТ19 КТ60 – 11 thousand rubles – includes VAT.
  • ДТ68 КТ19 – 11 thousand rubles – VAT accepted for deduction.
  • ДТ20 КТ10-110 thousand rubles – written off cost of raw materials for production.
  • ДТ43 КТ20 – 10 thousand. – considered the difference in costs.
  • ДТ60 КТ51 – 121 thousand. – made payment to the provider.

accounting event of unbilled deliveries

Exceptions

Documents on meatfactory delivery can be transferred to the next calendar year. Then the sequence of adjustments will depend on the price difference:

  • ДТ91-2 КТ60 – the growth of debt and the reflection loss from previous years (if the prices in the documents below, capitalized).
  • ДТ60 КТ91-1 – reduced debt and a reflection of previous years profit (if the prices in the documents above has been capitalized).

Example 2

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:

  • ДТ10 КТ60 – 21.1 thousand RUB – invoiced materials VAT.
  • ДТ19 КТ60 – 3798 RUB – considered the tax amount.
  • ДТ20 КТ10 – 21.1 thousand RUB – materials charged to provide services.

2. 2016:

  • ДТ60 КТ91-1 - 100 rubles. – a reduction in the amount of the obligations to the supplier.
  • ДТ19 КТ60 – 3798 RUB – the reversal of the VAT.
  • ДТ19 КТ60 – 3780 RUB – included VAT invoice.
  • ДТ68 КТ19 – 3780 RUB – net of tax on the materials.
  • ДТ60 КТ51– 24 and 78 thousand rubles. – made payment to the provider.

accounting event of unbilled deliveries

Other accounts

TMC can prigotovitsya 15 and 16 of the accounts. Then the adjustment operation is carried out by this algorithm:

  • ДТ10 (41) КТ15 – the receipt of inventory.
  • ДТ15 КТ60 – a reflection of the debt to the provider.
  • ДТ15 КТ60 – adjust prices of raw materials.
  • ДТ16 КТ15 - the excess of cost over the valuation price.
  • ДТ15 КТ16 - the excess of the cost over the cost.

Example 3

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:

  • ДТ10 КТ15 – 130 thousand rubles. – capitalized raw materials.
  • ДТ15 КТ60 – 130 thousand rubles. – shows the indebtedness of the supplier.

At the time of receipt of documents:

  • ДТ15 КТ60 – 130 thousand rubles. – the adjusted cost of raw materials.
  • ДТ15 КТ60 - 110 thousand rubles – reflected the actual cost of delivery.
  • ДТ19 КТ60 – 19.8 per thousand. – includes VAT.
  • ДТ68 КТ19 - 19.8 per thousand. – VAT accepted for deduction.
  • ДТ60 КТ51 – 129,8 thousand RUB – listed the payment.
  • ДТ15 КТ16 – 20 thousand rubles. – adjustment of prices of raw materials (end of month).

the event of unbilled deliveries recorded in the accounting records

VAT

According to article 171 of the tax code, the taxpayer may reduce the VAT amount if:

  • The goods are acquired for taxable transactions of resale;
  • They are capitalized;
  • A bill from the seller.

Consider the above conditions in respect of the event of unbilled supply.

Intended use

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.the event of unbilled supply wiring

Recognition

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.

Invoice

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.the event of unbilled deliveries are deliveries when the

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.

Income Tax

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.accounting event of unbilled supply wiring

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:

  • ДТ09 КТ68 – accounting tax asset.
  • ДТ68 КТ09 – write-off of tax assets after the reduction of base on NPP.


Article in other languages:

AR: https://tostpost.com/ar/finance/4568-the-event-of-unbilled-deliveries-is-accounting-event-of-unbilled-suppl.html

BE: https://tostpost.com/be/f-nansy/8121-neotfakturovannye-pasta-k---geta-buhgaltarsk-l-k-neotfakturovannyh-pas.html

DE: https://tostpost.com/de/finanzen/8122-neotfakturovannye-lieferung-ist-rechnungswesen-neotfakturovannyh-liefe.html

ES: https://tostpost.com/es/finanzas/8127-neotfakturovannye-de-entrega-es-de-la-contabilidad-neotfakturovannyh-d.html

HI: https://tostpost.com/hi/finance/4571-unbilled-unbilled.html

JA: https://tostpost.com/ja/finance/4568-unbilled-----unbilled.html

KK: https://tostpost.com/kk/arzhy/8125-fakturalanba-an-zhetk-z-l-mder---b-l-buhgalterl-k-esep-neotfakturovann.html

PL: https://tostpost.com/pl/finanse/8123-neotfakturovannye-dostawy---to-rachunkowo-neotfakturovannyh-dostaw.html

PT: https://tostpost.com/pt/finan-as/8119-neotfakturovannye-de-entrega-contabilidade-neotfakturovannyh-de-abaste.html

TR: https://tostpost.com/tr/maliye/8129-neotfakturovannye-teslimat-muhasebe-neotfakturovannyh-malzemeleri.html

UK: https://tostpost.com/uk/f-nansi/8125-nev-dfakturovan-postavki---ce-buhgalters-kiy-obl-k-nev-dfakturovanih-p.html

ZH: https://tostpost.com/zh/finance/4947-the-event-of-unbilled-deliveries-is-accounting-event-of-unbilled-suppl.html






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."

Comments (0)

This article has no comment, be the first!

Add comment

Related News

Ichimoku indicator. Forex for beginner traders and investors

Ichimoku indicator. Forex for beginner traders and investors

Ichimoku Kinko Hyo or the Ichimoku indicator is one of the standard distributions is included in some of the trading platform. It belongs to the category of technical indicators for the analysis of the currency market «Forex...

The tax system in Russia: the basic principles of

The tax system in Russia: the basic principles of

the Tax system of Russia is an organized on specific principles of the system of relations between the state through its authorized bodies and organizations, or ordinary citizens on issues of collection and the establishment of ta...

Should I choose a Bank? Reviews of his work

Should I choose a Bank? Reviews of his work

In 2006 OTP Bank purchased "Raiffeisen Bank Ukraine», which at the time was the leader of Ukraine's financial sector and was founded as a Bank with foreign capital. After the fall of 2006, it was renamed to OTP Bank, wh...

The youngest millionaires in the world

The youngest millionaires in the world

The youngest millionaires in the world sold eggs and cooked, painted and squeezed oil.… In this review, examples from the lives of students and schoolchildren who were not afraid to take a risk, and now they are on top of t...

Rural village

Rural village "European province", Kemerovo: reviews. Buildings Kemerovo

Modern construction companies offer unique designs of comfortable housing. Modern facilities at the expense of its own infrastructure, a unique construction technology to provide comfortable apartments each. But no matter how spac...

Insurance athletes for training and competition

Insurance athletes for training and competition

Because any activity is associated with certain risks, most athletes prefer to enlist the support of various insurance companies. It is believed that this is a necessary precaution, allowing to protect the health and lives of prof...