Many names of the same nomenclature.... Discrepancy between the names of received goods Discrepancy between the names of received goods

The need to account for goods and materials received under a name other than that indicated in the supplier's invoice occurs constantly for some companies, while for others it arises only from time to time. Let's figure out when such a renaming may be necessary and how to do it, so that later you do not have to prove to the tax authorities that the printer supplied to you, for example, and the printing device accepted for accounting are one and the same.

In what cases is it necessary to rename inventory items?

Different companies can sell the same product under different names. For example, suit fabric, woolen fabric, combed fabric - all this is the same fabric.

Reader's opinion

“At first we tried to carry the goods from acceptance to sale strictly under the name of the supplier. However, this was soon abandoned, among other reasons, due to customer dissatisfaction. They were not happy with the situation when, under an agreement concluded for the supply of ten woolen hats, during shipment we gave them documents for seven knitted hats and three colored earflaps, despite the fact that these were absolutely identical hats from the same manufacturer, they simply came from different suppliers ".

Elena Krasivtseva,
chief accountant, Samara

You may need to account for purchased inventory items under a name other than that indicated in your shipping documents by your supplier, in particular if:

• you purchase the same property from several suppliers, each of which names this product in its own way and all in different ways. If goods arrive from each batch under the name specified by the supplier, you will have to take into account the same thing under a dozen different names. This is not only inconvenient (you need to ensure that each batch is sold or written off for production exactly under the name under which it is registered), but can also lead, for example, to the appearance in the accounting of surpluses and shortages that actually do not exist and related additional tax charges with them th Resolution of the Twentieth AAS dated June 30, 2009 No. A23-3030/08A-14-189; FAS UO dated May 10, 2011 No. Ф09-2429/11-С3, as well as to an incorrect assessment of written-off inventory items, if you write off not according to the cost of each unit, but according to the average cost or according to the FIF method ABOUT clause 73 of the Guidelines for accounting of inventories, approved. By Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n (hereinafter referred to as the Guidelines);
• your buyer insists on a certain name, but it does not match the one indicated in the shipping documents by your supplier. Such demands, in particular, are put forward by state employees, who have the right to spend money strictly on what they are allocated funding for;
• you have production, and the accounting of raw materials and components is based on their names and codes given in your technical documentation, and they do not coincide with those indicated by your suppliers;
• transactions with goods are subject to a tax benefit and for its safe use, it is important for you to sell it under the name given in the regulatory document establishing the benefit or list of exempt goods;
• You are an exporter and when exporting goods you need to indicate in the customs declaration and transportation documents the name given in the Commodity Nomenclature of Foreign Economic Activity, which does not coincide with the name indicated by your supplier in the documents for the goods.

Why can you assign your own name to inventory items?

In the regulations establishing accounting rules, you will not find direct permission to assign a unified name accepted by the company to incoming goods and materials and reflect it in the primary documents accompanying the goods from acceptance to sale or use in production.

However, the organization must conduct accounting rationally O clause 6 PBU 1/2008 “Accounting policy of the organization”, approved. By Order of the Ministry of Finance of Russia dated October 6, 2008 No. 106n. Obviously, accounting for the same thing under different names cannot be called rational (due to an unjustified increase in item items, the need to track the write-off of inventory items exactly under the name under which they are registered, etc.).

In addition, accounting for inventory items should ensure control over their safety and use m clause 3, sub. “c” clause 6 of the Guidelines. A bloated nomenclature list, on the contrary, makes such control difficult.

As you can see, if you begin to assign names to the purchased goods and materials based on your needs, this will not contradict the principles of accounting. The main thing is that these names correspond to reality and allow you to correctly identify goods and materials (obviously, you cannot call a table a chair).

Guidelines for accounting of small enterprises Z paragraph 50 of the Guidelines allow you to change, for the purpose of proper accounting and control, the unit of measurement specified in your supplier’s shipping documents to the one accepted for the inventory data in your accounting. This is formalized by a translation document drawn up in any form A para. 3 clause 50 of the Guidelines. By analogy, the same can be done with the name of the product.

What claims can tax authorities make?

Accountants are primarily afraid of tax claims - that inspectors, after checking the documents, will decide: the company registered and then sold or used in production something other than what it bought. After all, the correspondence of the names used by you and your supplier may not always be obvious to the inspector. Thus, there are doubts that the “steel angle 50 x 50” accepted for registration and indicated in the supplier’s delivery note and invoice “angle. meth stainless steel 50 x 50" is the same thing and is unlikely to arise. But inspectors uninitiated in the technical intricacies probably won’t put an equal sign between “sensor-relay” and “thermostat”.

These fears, as practice shows, are not in vain. If the documents do not clearly show that you registered, sold or wrote off for production exactly what you bought, the tax authorities may add additional charges:

• VAT, by deducting input tax on purchased goods and materials due to the fact that you did not take them into account at clause 1 art. 172 Tax Code of the Russian Federation. After all, it will not follow from the documents that you have capitalized exactly what is indicated in the invoice and the supplier’s delivery note;
• income tax, removing expenses for inventory items used in production or sold, since according to the documents something else was released or sold e subp. 3 p. 1 art. 268 Tax Code of the Russian Federation. And if the market value of this “something else” is recognized as expenses, then additional income will be accrued in the same amount. After all, you will not have documents confirming the acquisition of goods and materials of this particular name, and there is a risk that inspectors will consider them surplus, identified but not documented during the inventory And clause 20 art. 250, paragraph 2 of Art. 254 Tax Code of the Russian Federation. And finally, tax authorities can remove from tax expenses all costs associated with the acquisition of renamed goods and materials - for transportation, storage, intermediary services (if you purchase goods or materials through an intermediary).

And exporters, due to a discrepancy between the names of goods purchased and then exported abroad, may have difficulties with confirmation zero VAT rate.

However, usually such claims can be repulsed at the stage of considering the audit materials (by filing objections) or by filing an appeal with the Federal Tax Service, although sometimes you have to sue the tax authorities And Resolution of the Federal Antimonopoly Service of North Caucasus of September 2, 2008 No. F08-5142/2008. In some cases, officials themselves are even able to admit that differences in names are not fundamental. s Letter of the Ministry of Finance of Russia dated 04/05/2006 No. 03-03-04/1/320. Judging by arbitration practice, it is mainly exporters who are forced to go to court, who in such situations had to prove their right to deduct and refund VAT in more than one instance. Resolution of the Federal Antimonopoly Service ZSO dated January 23, 2008 No. F04-449/2008(1058-A45-41); FAS NWO dated 02.27.2008 No. A56-1/2007, dated 03.03.2008 No. A56-8615/2005; FAS MO dated 06/07/2007 No. KA-A40/4967-07.

We reduce tax risks

It is necessary to draw up documents so that the renamed inventory items can be clearly identified as the same as those indicated in the documents of your supplier. Your actions will depend on how often you need to change the name of incoming valuables: constantly or only occasionally.

Inventory materials have to be renamed constantly: we draw up a table of correspondence of names

STEP 1. Secure by order of the director that for the purpose of proper accounting and control over the use of inventory items, your organization keeps records of them under the names specified in the internal nomenclature.

STEP 2. Draw up and approve by order of the director:

• internal nomenclature of goods and materials;
• a table of correspondence of each name given there to all those names that your suppliers use for this position, as well as, separately, to those names that buyers require to be indicated in documents.

STEP 3. When accepting goods, compare the name indicated in the supplier’s documents with the name from the internal nomenclature and, in accordance with the latter, register the inventory items. Many accounting and warehouse programs make it easy to automate this process.

STEP 4. Make sure that the document with which you formalize the acceptance of inventory items (receipt order M-4 for materials or a stamp on the invoice replacing it, an act of acceptance of goods) is linked to the supplier’s invoice. In the M-4 receipt order form there is a column in which the details of the supplier’s invoice are indicated. You can add this information yourself to the free form document on acceptance of goods.

This way you will confirm the registration of purchased goods and materials under a different name m clause 1 art. 9 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting”; clause 1 art. 252 Tax Code of the Russian Federation; Resolution of the Twentieth AAS dated June 30, 2009 No. A23-3030/08A-14-189. The fact that this can be done using a name correspondence table was directly indicated by the Eighth AA WITH Resolution of the Eighth AAS dated July 15, 2010 No. A46-4842/2009.

When returning goods to the seller, you will have to indicate in the documents the name that appeared on his delivery note and invoice. In this regard, in the accounting program it is better to enter this name as a note in the product card. Then, when returning, you won’t have to “pick up” the paper invoice.

One-time need: we avoid the problem or draw up a “bridging” document

It is best, of course, to avoid the problem altogether: even at the stage of concluding an agreement with the supplier, agree with him on a name suitable for you or your customers, which he will indicate in the shipping documents. Some companies even issue suppliers with a specially designed memo on how to indicate the names of goods in shipping documents.

Reader's opinion

“ Occasionally, buyers ask to sell them a product under a name other than the one under which we purchased it. Then I write in TORG-12 the name they require, and in parentheses I indicate the one under which the product is registered with us, for example, “Semi-linen canvas (Tarpaulin).” Often this compromise suits the buyer.”

Alena Rudnitskaya,
chief accountant, St. Petersburg

Alas, the supplier may not agree. Then make a note on his documents that you are registering the goods and materials under a different name. In some companies, the supplier’s representative is even asked to sign a certificate of identity of names and file it with the invoice. In others, instead of such an act, an accounting certificate is attached to the invoice stating that the goods and materials are accepted for accounting under a different name, or an act of “transfer” from one name to another (compiling it in the same way as when transferring from one unit of measurement to another).

There is no need to register the renaming of a product for sale under a different name as an alleged re-equipment or modification - this is a mistake. After all, you don't actually do anything with the product.

It is more difficult for tax officials to trace the movement of a product that changes its name along the chain from the supplier to the final buyer, and they have suspicions that we are talking about different products X Resolution of the Seventh AAS dated April 14, 2008 No. 07AP-1550/08. Approval of the internal nomenclature and table of correspondence of names allows us to document that these are the same product even at the stage of a tax audit or consideration of its materials by the inspectorate.

I am glad to welcome you, dear friends! Today is the fourth issue in the series “Tricks of the State Customer” and in it I want to touch upon such an interesting point as the discrepancy between the name of the order and its content.

This phenomenon occurs quite often in practice. Suppose the customer indicated the name of the order “Purchase of fixed assets”, you will agree that it is quite difficult to understand what “fixed” assets he meant. When reading the terms of reference, it becomes clear that in this particular case the purchase of computer equipment was meant. Or here’s an example - “Purchase of equipment”, which is also a rather vague concept, because equipment can be medical, construction, etc.

Sometimes, of course, it also happens that the customer carries out several different purchases, uses one set of documents as a “fish” (template) and forgets to make the appropriate changes to the technical specifications, draft contract, etc. The result is complete confusion: one name is posted on the website, another in the technical specifications, and a third in the draft contract. But this is more likely not malicious intent, but an ordinary human oversight.

So, in this way, additional difficulties are created for potential participants who search on the official government procurement website based on the specifics of their activities. Therefore, there is a high probability that not all participants will pay attention to this order and will be able to find it.

As I have repeatedly said in my previous articles, the search should be carried out not only by the name of the order, but also by other parameters - OKDP, files attached to the notice, customer’s tax identification number (if this customer periodically places orders according to the type of your activity). Those. the search must be carried out comprehensively. If the name of the purchase is in doubt, it is better to carefully review the notice and technical specifications.

There are also frequent cases when the customer cannot find the OKDP of the product, work or service for which he places an order, so he indicates the closest name.

If you believe that your rights have been violated by the customer, you can file a complaint with the Federal Antimonopoly Service. In this case, you will need to prove the customer’s intent in these actions. Personally, in this case, I do not recommend doing this, since in most cases it is difficult to prove, and secondly, the customer is often only given an order to make appropriate changes to the documentation.

And most importantly, we must remember that searching for information about ongoing procurement is one of the important points in the work of a government procurement specialist, because The income of the organization ultimately depends on this.

That's all. I wish you good luck and a fruitful search!

Renaming of goods and materials can be done by drawing up a receipt order in form M-4 (or affixing a stamp on the supplier’s documents containing the details of the receipt order) or an acceptance certificate for goods and materials, in which it is mandatory to indicate the details of the shipping document received from the supplier. If a stamp is not used, a copy of the receipt order or act must be attached to the supplier's shipping document. Confirmation: clause 49 of the Methodological Instructions, approved. By Order of the Ministry of Finance of Russia No. 119n dated December 28, 2001, Instructions for the use and completion of forms for accounting for materials (No. M-4, No. M-7), approved. Resolution of the State Statistics Committee of Russia No. 71a of October 30, 1997 Conclusion: the organization has the right to develop an internal nomenclature directory. Its application must be fixed in the accounting policies.

We take into account purchased goods and materials under a different name

PBU 5/01, the accounting unit for inventories is selected by the organization independently in such a way as to ensure the formation of complete and reliable information about these inventories, as well as proper control over their availability and movement. Depending on the nature of inventories, the procedure for their acquisition and use, a unit of inventories can be an item number, a batch, a homogeneous group, etc. In other words, PBU 5/01 gives the organization the right to independently determine the unit of accounting for goods.
Among the main tasks of inventory accounting mentioned in clause 6 of the Methodological Instructions, in the context of the situation under consideration, we highlight the following: - correct and timely documentation of operations and provision of reliable data on the procurement, receipt and release of inventories (clause “b”, clause.

Changing the name of inventory items

Is it really possible to track what was sold and what was bought in this case? Anzhelika Nick 03/18/2013, 17:51 If, for example, primary docks are delivered, sometimes the tax office requests warehouse accounting cards.. or account 41 cards.. or other registers in which the movement of goods through the warehouse is visible.. _Elena_ 03.18.2013, 17:58 A, according - in my opinion, the author is simply mocking the people...)))) Anonymous 03/18/2013, 05:59 pm Clearly, my head is completely spinning... I picked up the s-f from the supplier, I checked the name - bolt RB 01 is GTD Malaysia, I take our s- f - the name of the bolt is RD 001 and the gas customs declaration is Germany, the number is naturally also not the same... I feel bad (Anonymous 03/18/2013, 18:14 Also, the dates do not match, we received the goods on 02/01, and we shipped them to the docks on 01/31... m'm 03/19/2013, 07:17 I have not seen the standard.

Risks of renaming received goods

At the same time, invoices, delivery notes and other accompanying documents received from suppliers (following the literal content, for example, paragraph 47 of the Methodological Instructions) are only the basis for the acceptance and receipt of goods. At the same time, organizations are prescribed, on the basis of the Methodological Instructions, to independently develop internal regulations, instructions, and other organizational and administrative documents necessary for the proper organization of accounting and control over the use of inventories (clause 3 of the Methodological Instructions). On the one hand, legislation and other regulatory legal acts on accounting provide only requirements for the monetary measurement of accounting objects, as well as for documenting and maintaining accounting records in Russian (Art.

12 of Law No. 402-FZ, paragraph.

Many names of the same nomenclature...

Regulations on maintaining accounting and financial statements in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n). Neither Law N 402-FZ, nor PBU 5/01, nor the Methodological Instructions establish any requirements for the correspondence of the name of the accounting unit of a product with the name specified in the accompanying documents of suppliers. At the same time, part 2 of Art. 10 of Law N 402-FZ directly establishes the requirement to prevent the registration of (including) fictitious accounting objects in the accounting registers.
A sham accounting object is understood as an object reflected in accounting instead of another object in order to cover it up (including sham transactions).

Product name does not match with supplier

This is not only inconvenient (you need to ensure that each batch is sold or written off for production exactly under the name under which it is registered), but can also lead, for example, to the appearance in the accounting of surpluses and shortages that actually do not exist and related with them additional tax charges Resolution of the Twentieth AAS dated June 30, 2009 No. A23-3030/08A-14-189; FAS UO dated May 10, 2011 No. Ф09-2429/11-С3, as well as incorrect assessment of written-off inventory items, if you have accepted the write-off not at the cost of each unit, but at the average cost or using the FIFOp method. 73 Guidelines for accounting of inventories, approved. Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n (hereinafter referred to as the Guidelines);

• your buyer insists on a certain name, but it does not match the one indicated in the shipping documents by your supplier.

Discrepancy in the product range

Methodical instructions); — control over the safety of inventories in places of their storage (operation) and at all stages of their movement (clause “c” of clause 6 of the Methodological Instructions). As the main requirements for accounting of inventories, clause 7 of the Methodological Instructions defines (including): - continuous, continuous and complete reflection of movement (receipt, expense, movement) and the availability of inventories; — quantity accounting and inventory valuation; - reliability; — compliance of synthetic accounting with analytical accounting data at the beginning of each month (by turnover and balances); — compliance of warehouse accounting data and operational accounting of inventory movements in the organization’s divisions with accounting data. Thus, goods (like other inventories), first of all, must be capitalized in a timely manner.

Important

The methodological instructions allow you to change, for the purposes of proper accounting and control, the unit of measurement specified in your supplier’s shipping documents to the one accepted for the inventory data in your accounting. This is formalized by a translation act drawn up in any form, para. 3 clause 50 of the Guidelines. By analogy, the same can be done with the name of the product.

What claims can tax authorities make? Accountants are afraid, first of all, of tax claims - that inspectors, after checking the documents, will decide: the company registered and then sold or used in production something other than what it bought. After all, the correspondence of the names used by you and your supplier may not always be obvious to the inspector. Thus, there are doubts that the “steel angle 50 x 50” accepted for registration and indicated in the supplier’s delivery note and invoice “angle. meth stainless steel 50 x 50" is the same thing and is unlikely to arise.

Mismatch of the names of received goods

All-Russian classifier of products by type of economic activity OK 034-2007 (KPES 2002), approved. Order of Rostekhregulirovanie No. 329-st of November 22, 2007, or the All-Russian Classifier of Products by Type of Economic Activity OK 034-2014 (KPES 2008), approved. By Order of Rosstandart No. 14-st dated January 31, 2014. Modern automated warehouse and accounting systems already contain built-in nomenclatures.

At the same time, it is possible to customize them (editing, expanding, etc.) or creating them yourself. In particular, internal inventory nomenclatures are convenient in a situation where an organization: – uses a large assortment of inventory items in its activities, has many suppliers of inventory items of the same type; – adjusts the names of goods (materials, raw materials, fuel) received from the seller (supplier).
If a product was imported into the territory of the Russian Federation under one name (according to the customs declaration) and VAT was paid when importing this product, then when selling it under a different name, in our opinion, the tax authorities may have doubts regarding the legality of deducting the amounts of VAT paid at customs. In addition, questions may arise regarding the legality of applying the tax rate if an organization sells goods at a rate lower than the generally established one. For example, paragraph 2 of Art. 164 of the Tax Code of the Russian Federation provides for the application of a VAT tax rate of 10% in relation to a number of food products, goods for children, periodicals, and medical goods.
It is stipulated that the codes of the types of products listed in clause 2 of Art.
Thus, tax accounting must trace the connection between the expenses incurred during the acquisition of goods (both the cost of the goods themselves and those paid, for example, customs duties and transportation costs) with the goods actually sold. An arbitrary, without any justification, change in the name of a product during its shipment, in our opinion, may lead to negative consequences in terms of the legality of accounting for expenses for its acquisition as expenses for tax purposes. VAT From the point of view of Chapter 21 of the Tax Code of the Russian Federation, first of all, attention should be paid to the use of tax deductions for VAT. The right to deduct VAT claimed by the supplier is directly linked to the fact of purchasing goods for further sale, subject to VAT, or for the purpose of carrying out other operations that are subject to VAT (clause 2 of Article 171 of the Tax Code of the Russian Federation).
ADVICE When returning goods to the seller, you will have to indicate in the documents the name that appeared on his delivery note and invoice. In this regard, in the accounting program it is better to enter this name as a note in the product card. Then, when returning, you won’t have to “pick up” the paper invoice. One-time need: we avoid the problem or draw up a “bridging” document. The best thing, of course, is to avoid the problem altogether: even at the stage of concluding an agreement with the supplier, agree with him on a name suitable for you or your customers, which he will indicate in the shipping documents. Some companies even issue suppliers with a specially designed memo on how to indicate the names of goods in shipping documents. Reader's opinion “Occasionally, buyers ask to sell them a product under a name other than the one under which we purchased it.

Often companies are faced with a problem when goods and materials are listed alone in the supplier’s delivery note, but they need to be accounted for under a different name. We’ll talk about when it may be necessary to rename a product and how to do it without “tax consequences” in our article.

When does it become necessary to rename inventory items?

Different companies can sell the same product under different names. Of course, we are not considering a situation where, for example, you bought a product and the supplier’s invoice says “chair”, and you will count it as a “table”. Let us consider, for example, a situation where identical bottles of alcohol were purchased from different suppliers, but each supplier enters this item in their invoice in their own way, for example: one writes “Hennessy whiskey 700 ml”, and the second - “Hennessy whiskey 700”. And you have a need to consider such a product as “Hennessy 700 ml” (that is, in your own way).

In what cases may it be necessary to account for purchased inventory items under a different name from the names indicated in your supplier’s shipping documents? Eg:

• you are engaged in the export of goods and when exporting the goods you need to indicate in the customs declaration and transportation documents the name given in the Commodity Nomenclature of Foreign Economic Activity, which differs from the name indicated by your supplier in the documents for the goods;
• you have several suppliers and you purchase the same product, but each supplier calls the product differently. If you have to receive a product with the same name as indicated by each supplier, then you will have to take into account essentially the same product, but more than once. This procedure takes a lot of time, which is sometimes sorely lacking, and besides, it is inconvenient. This can also lead to an error in accounting, a shortage or surplus and, as a consequence, additional tax charges, which will subsequently have to be defended in court;
• There are situations when your buyer is a state employee, and he has the right to spend money only on the product for which he was financed and, as a result, he insists on a certain name of the product;
• if you are engaged in production, you account for raw materials and components by their names and codes, which are indicated in your technical documentation, and they do not coincide with the names indicated by your supplier; and etc.

It is possible to assign your own name to inventory items

There is no direct permission to assign incoming goods and materials a different name than that indicated in the supplier’s shipping documents, and to reflect it in the primary documents in the regulations.

However, according to paragraph 6 of PBU 1/2008, the organization’s accounting policy must ensure rational accounting, based on business conditions and the size of the organization (rationality requirement). The obvious fact is that accounting for the same product (material) under different names is not rational.

Moreover, paragraph 3 of the Methodological Guidelines for Accounting for Inventories states that organizations develop internal regulations, instructions, and other organizational and administrative documents necessary for the proper organization of accounting and control over the use of inventories.

The main objectives of accounting for inventories are to control the safety of inventories in the places of their storage (operation) and at all stages of their movement (clause “c” of clause 6 of the Guidelines). A huge nomenclature list will only complicate control of inventory accounting.

Based on the above, if you need to assign names to purchased goods that differ from the names indicated in the documents of your suppliers, this will not contradict the principles of accounting.

In paragraph 50 of the Accounting Guidelines, the inventory allows you to change, for the purposes of proper accounting and control, the unit of measurement specified in your supplier’s shipping documents to the one accepted for these inventory items in your accounting. The said paragraph states that this must be formalized by drawing up a transfer act in a free form.

From the above we can conclude that, by analogy, the same can be done with the name of the product.

Tax legislation also does not provide for the requirement that the names of goods in the documents of the supplier and the buyer be identical.

Tax officials make claims

If you decide to change the name of inventory items, be prepared for claims from the tax authorities. Situations often arise when, during an on-site tax audit, inspectors make claims against you: they sold the wrong product that they bought. This is because the names used by you and your supplier do not always match.

If the tax authorities decide that you have not capitalized what is indicated in the invoice and the supplier’s invoice, since your documents will indicate a different name of the product (materials), then in this case the inspectors can remove the deduction of “input” VAT on purchased goods and materials.

Also, inspectors will not accept income tax expenses on inventory items used in production or sold, since inspectors will not be able to identify the inventory items you purchased, since according to the documents, inventory items of a different name were released into production or sold. Even if inventory items are recognized as expenses at market value, they will accrue additional income in the same amount, since there will be no documents confirming the acquisition of inventory items of this particular name. Moreover, inspectors may consider such inventory items non-operating income in accordance with clause 20 of Art. 250 of the Tax Code of the Russian Federation, and also exclude from tax expenses all costs associated with the acquisition of renamed goods and materials, transportation, storage, etc.

There is no need to despair! As a rule, such claims from the tax authorities can be eliminated at the stage of consideration of the tax audit materials by filing an objection to the on-site tax audit report or by filing an appeal against the decision to prosecute for committing a tax offense to a higher tax authority. If the issue cannot be resolved at the pre-trial settlement stage, then it is worth going to court.

To avoid a controversial situation with the tax authorities, it is necessary to rename the goods and materials so that you can clearly identify that you purchased from the supplier exactly those goods and materials that are indicated both in his documents and in yours. In your actions, you need to build on how often you need to change the name of incoming valuables, i.e. on an ongoing basis or is this just a one-time need.

If you have to rename inventory items constantly

In this case you need:

• firstly, issue an order from the director that the organization, for proper accounting and control over the use of inventory and materials, will keep records under the names fixed in the internal nomenclature;
• secondly, draw up and approve by order of the director the internal nomenclature of goods and materials, and also draw up a table where each name should be reflected, which will correspond to all the names used for this position by your suppliers, and separately reflect the names that buyers require to be indicated in the documents;
• thirdly, when you accept the goods, compare the name indicated in your supplier’s documents with the name from the internal nomenclature and then feel free to register the goods and materials;
• fourthly, make sure that the supplier’s invoice and the document with which you formalize the acceptance of inventory items for accounting are linked with each other.

If you fulfill all the above requirements, you will thereby confirm that you have registered exactly those goods and materials that you bought, only under a different name. The courts also say that this can be done using a name correspondence table.

Note! If there is a need to return the goods to the seller, then in such a situation you will have to indicate in the documents the name that was originally indicated in his delivery note and invoice. If you use an accounting program, then it is more appropriate to include the name in the product card as a note. Otherwise, when returning inventory items, you will have to look for a paper invoice.

If there is a one-time need to rename inventory items

The best option is to agree with the supplier at the stage of concluding the contract on the name of the product, which he will indicate in the shipping documents so that it is most suitable for you and your customers. However, the supplier does not always agree. In this case, you can make a note on the supplier’s documents that you are registering goods and materials under a different name.

If you approve the internal nomenclature and create a table of correspondence between the names of goods and materials, this will allow you to draw a conclusion about the identity of the names of the goods and, we hope, that in such a situation there will be no claims from the tax authorities against you.

What consequences for the buying company may result from a discrepancy between the name of the goods in the invoices from the supplier and in the accounting records of the buying company? The fact is that the supplier brought the names of the goods in its accounting in accordance with the specifications and at some point began to indicate them in the invoices for the supply of new names of goods, which in the accounting of the buying company are called in the old way and there are no plans to rename it, since the customers of the buying company are “accustomed” to the old names and it is easier for them to navigate when placing orders.

In some cases, organizations need to account for the goods received under a different name. In particular, if the product is purchased from several suppliers, each of which calls the product differently. Or if the buyer insists on a certain name, and it does not match the one indicated in the shipping documents by your supplier. The regulations governing accounting rules do not define a specific procedure for action in this situation. In such a situation, if the need to rename a product arises frequently, then a name correspondence table can be approved. In practice, some organizations draw up an accounting certificate stating that inventory items are accepted for accounting under a different name, or an act of “transfer” from one name to another (the same as when transferring from one unit of measurement to another).

The rationale for this position is given below in the materials of the Glavbukh System

In accounting, goods can be capitalized after their acceptance and verification of quantity has been completed (clause 2.1.13 of the Methodological Recommendations, approved by letter of the RF Committee on Trade dated July 10, 1996 No. 1-794/32-5).

The procedure for reflecting received goods in accounting depends on:
– method of receiving the goods;
– the terms of the contract governing the procedure for transferring ownership of the goods from the seller to the buyer;
– the applied taxation system;
– methods of accounting for goods enshrined in the accounting policy for accounting purposes.

The accounting policy of the organization must include, at a minimum, the following points:
– the method of forming the cost of goods (including or without the costs of their acquisition);
– a method of reflecting the cost of goods in accounting;
– method of accounting for trade margins.

If there is a need to keep records of goods according to a specially developed nomenclature, also indicate this in the organization’s accounting policy for accounting purposes. Note that the names of goods in receipt documents and accounting registers used in the organization may not match, and describe the technology for processing accounting information that comes from suppliers of goods. The legitimacy of this approach is confirmed by the letter of the Ministry of Finance of Russia dated October 28, 2010 No. 03-03-06/1/670.*

Elena Popova,

State Advisor to the Tax Service of the Russian Federation, 1st rank

2. Letter of the Ministry of Finance of Russia dated October 28, 2010 No. 03-03-06/1/670

Question: The organization is putting into commercial operation a corporate information system (CIS), one of the blocks of which is a unified directory of inventory items. The nomenclature items in this directory are formed on the basis of the internal standard for maintaining the inventory directory based on GOSTs, technical specifications and other standards. As a consequence, a problem arises of inconsistency between the names adopted in the CIS and in the primary documents of suppliers.

For example, the supplier indicated “Diesel/fuel” in the primary document, and according to the internal standard for maintaining the inventory directory (1st word is a noun, 2nd is an adjective), the accountant will be forced to select the name “Diesel fuel” to carry out the capitalization operation.

Is it legal to reflect the name of inventory items in automated management systems for the financial and economic activities of an organization not in exact correspondence (symbol to symbol) with the name specified in the primary document from the supplier? Is it legal for the purposes of calculating income tax to reflect in accounting the name of inventory items in accordance with the internal standard for maintaining the inventory directory, which is different from its name in the primary document from the supplier?

Organizations, guided by the legislation of the Russian Federation on accounting, regulations of bodies regulating accounting, independently form their accounting policies based on their structure, industry and other characteristics of their activities. At the same time, the forms of primary documents, accounting registers, as well as documents for internal accounting reporting, document flow rules and technology for processing accounting information, and rules for monitoring business transactions are approved.