Unexpended supplies are ... Accounting for Unexplanted Deliveries

Business entities sometimes have a situation when it is necessary to post materials without documents. In accounting, such operations have a specific name - unrefined supplies. These are transactions, to which the inspection bodies pay special attention. Let us consider in more detail the order of their accounting.

Decor

The Ministry of Finance of Russia in 2001 developed the "Methodological Guidelines for the Recording of MPPs". They indicate that unrefined supplies are stocks that were received by the organization without payment documents: invoices, payment requests, etc. Such goods are accepted under the acceptance act (Form No. 132). It is made in two copies. The first remains with the buyer, and the second is sent to the supplier. The act specifies: the name of the goods, the unit of its measurement, the quantity, price, the amount with and without VAT.

Accounting for unrefined deliveries

The organization must take all measures to obtain documents from the supplier in the reporting period and to accrue goods under the general rules. Unrefined supplies are used in the same way as MW. In analytical and synthetic accounting, accounting (market) prices are indicated.

Unbalanced deliveries in accounting are reflected by the posting of DT10 (41) KT60. If, after posting, it turns out that the actual cost price differs from the registered cost, it will be necessary to make changes to the document. The order of this process depends on the timing of receipt of securities. If the posting of goods and the receipt of invoices have been made in one calendar year, it will be necessary to adjust the price of the received materials, but not to the difference, but to a reversal.

Example 1

OJSC has concluded a contract for the supply of flour. In March, the enterprise received a batch of raw materials without documents. The accountant entered it at the prices of the previous delivery of the goods from this supplier (110 thousand rubles). In the same month, flour was transferred to production, bread was made from it, which was immediately sold. In April, the supplier presented settlement documents, according to which the cost of raw materials was 121 thousand rubles. We reflect in the balance of the buyer unrefined deliveries. Postings:

• DT10 KT60 - 100 thousand rubles. - the flour is taken into account at market prices.
• DT19 KT60 - 10 thousand rubles. - VAT is included.
• ДТ20 КТ10 - 100 thousand rubles. - flour is transferred to production.

After receipt of documents from the supplier:

• DT10 KT60 - 100 thousand rubles. - the cost of raw materials has been reversed.
• DT19 KT60 - 10 thousand rubles. - VAT is canceled.
• ДТ20 КТ10 - 100 thousand rubles. - the cost of raw materials transferred to production has been reversed.
• DT10 KT60 - 110 thousand rubles. - the cost of flour according to documents is taken into account.
• DT19 KT60 - 11 thousand rubles. - VAT is included.
• DT68 KT19 - 11 thousand rubles. - VAT is deductible.
• ДТ20 КТ10 - 110 thousand rubles. - the prime cost of raw materials on manufacture is written off.
• ДТ43 КТ20 - 10 thousand rubles. - the difference in prices is taken into account.
• DT60 KT51 - 121 thousand rubles. - Payment is made to the supplier.

Special situations

Documents for non-delivery supplies can be transferred in the next calendar year. Then the sequence of adjustment will depend on the difference in prices:

• DT91-2 KT60 - the growth of debt and the reflection of the losses of previous years (if the prices in the documents are lower than the ones written down).
• ДТ60 КТ91-1 - reduction of debts and reflection of profit of the last years (if prices in documents are higher than those written down).

Example 2

ZAO has concluded a contract for the supply of materials. On one of the parties, adopted in November 2015, the supplier did not provide the documents. The organization took it into account on account 10 based on the previous supply of the same materials at a price of 24,898 rubles. In November, the organization used materials to provide services and in the same month received revenue. Documents for delivery were provided only in April 2016. The actual cost of materials is less than the accrued - 24,780 rubles. We reflect in the BU Buyer adjustment and accounting for non-invoiced supplies. Postings:

1. 2015:

• DT10 KT60 - 21,1 thousand rubles. - materials are credited without VAT.
• DT19 KT60 - 3798 rubles. - the amount of tax is taken into account.
• ДТ20 КТ10 - 21,1 thousand rubles. - materials are written off for the provision of services.

2. 2016:

• ДТ60 КТ91-1 - 100 rub. - reduction of the amount of obligations to the supplier.
• DT19 KT60 - 3798 rubles. - VAT cancellation.
• ДТ19 КТ60 - 3780 rub. - The VAT on the account is considered.
• DT68 KT19 - 3780 rubles. - deduction of the amount of tax on materials.
• DT60 KT51- 24.78 thousand rubles. - Payment is made to the supplier.

Other accounts

Inventories can be used for accounts 15 and 16. Then the adjustment of the operation is carried out according to the following algorithm:

• ДТ10 (41) КТ15 - receipt of stocks.
• DT15 KT60 is a reflection of the debt owed to the supplier.
• DT15 KT60 - adjustment of raw material prices.
• ДТ16 КТ15 - excess of the cost price over the discount price.
• ДТ15 КТ16 - excess of the price over the cost.

Example 3

OJSC received a lot of flour without documents. The organization capitalized the raw materials on accounts 15 and 16 at the accounting price of 130 thousand rubles. In the accompanying documents, which arrived at the end of the month, the cost of materials 129.8 thousand rubles. Payment is made after receiving the documents. Postings in the BU Buyer on the date of receipt of raw materials:

• DT10 KT15 - 130 thousand rubles. - raw materials are received.
• DT15 KT60 - 130 thousand rubles. - the debt is repaid by the supplier.

At the time of receipt of documents:

• DT15 KT60 - 130 thousand rubles. - the cost of raw materials has been adjusted.
• DT15 KT60 - 110 thousand rubles. - reflects the actual cost of delivery.
• DT19 KT60 - 19.8 thousand rubles. - VAT is included.
• DT68 KT19 - 19.8 thousand rubles. - VAT is deductible.
• DT60 KT51 - 129,8 thousand rubles. - payment is listed.
• DT15 KT16 - 20 thousand rubles. - adjustment of the price of raw materials (at the end of the month).

VAT

According to Art. 171 of the Tax Code, a taxpayer may reduce the amount of VAT if:

• Goods are purchased for taxable operations, resale;
• They are capitalized;
• There is an invoice from the seller.

Consider the above conditions regarding unreflected deliveries.

Intended use

Goods can be purchased for transactions that are taxable and not taxable. In each specific situation, it is necessary to check the fulfillment of the first of the listed conditions.

Posting

If the accounting of non-traded supplies is carried out on the basis of the TORG-12 consignment note, the organization has the right to accept VAT on such purchases to a deduction. If the tax during the audit recognizes this operation as invalid, you can challenge your rights through the court.

Disputable in this situation are the conditions for the transfer of the goods to the buyer. If the goods are shipped at the location of the supplier, then it is obliged to issue (to transfer through the carrier) to the buyer a commodity waybill. Its absence will testify to the lack of evidence of the organization's receipt of reserves, the absence of grounds for adopting VAT.

Invoice

Let's assume that the accounts are transferred to the accounts department with a delay of several months for unrefined deliveries. This is a violation of Art. 169 of the Tax Code. It says that the supplier must invoice within 5 days of the shipment or transfer of ownership. VAT can be accepted for deduction only after receipt of the invoice, but it is necessary to choose the correct tax period. According to the letter of the Ministry of Finance No. 253, a deduction can be accepted only in the period when the buyer received an invoice. But such tactics can attract the attention of tax authorities. Then we will have to defend our point of view through the court.

If you refer to the letter of the Ministry of Finance, then in practice this situation may arise. The supplier specifies in the document the date of July 17, 2015, but the buyer receives the account on hand only on August 18, 2015. VAT can only be deducted in August-month. In order not to have any questions with the tax authorities, you should first prepare a document confirming the receipt of the account in August. This can be an envelope with a stamp, a cover letter, a correspondence log.

Income Taxes

Unbalanced deliveries are considered deliveries when the supplier did not provide the documents on time. When calculating the profit tax (NPP), such supplies can not be taken into account. In the examples discussed earlier, it can be seen that the materials can be written off to production before receiving the documents. In this case, the basis for calculating the NPP for part of the organization's expenses will need to be clarified.

If the documents are transferred to the buyer before the date of delivery of the declaration, the adjustment by accrual method will be carried out in this order. The base for the NPP is decreasing over the period in which the goods were sold. In direct and indirect costs it is necessary to distribute the materials written off to production. In the first case, expenses are taken into account during the period when the products were sold, and in the second case - at the time of the production of goods and materials. If the organization uses a cash method, then the NPP base should be reduced, when unrefined deliveries are written off to production. This is stated in art. 320 of the Tax Code.

If the supplier has provided the documents after the declaration has been submitted, the organization may (but is not obliged to) submit the "clarification". An error in the calculations did not lead to a reduction in the tax amount. Therefore, the cost of non-traded supplies can be reflected in the current period.

If the organization uses PBU 18/02, the temporary differences that arise will lead to the formation of a tax asset. In the balance sheet you will need to reflect such transactions:

• ДТ09 КТ68 - accounting for a tax asset.
• ДТ68 КТ09 - write-off of the tax asset after reduction of the base for the NPP.