Defective products were received under an import contract: accounting and taxation. Taxation of foreign economic activity Return of defective export goods is an import

Every company has at least once encountered the receipt of defective goods. How to reflect the return of goods in such a situation, since this operation is not a sale from the supplier? What if the refund falls on a different tax period? How to account for VAT? What documents should I submit? You will find answers to all these questions in this article.

To directly move on to accounting for product returns, you must first understand the basic concepts associated with product return operations. So let's get started.

When delivering goods of inadequate quality, the buyer has the right, in accordance with , to present to the supplier the requirements provided for, establishing the consequences of transferring goods of inadequate quality. In the event of a significant violation of the requirements for the quality of the goods, the buyer has the right, at his choice:

• refuse to fulfill the purchase and sale agreement and demand the return of the amount of money paid for the goods;
• demand the replacement of goods of inadequate quality with goods that comply with the contract (Clause 2 of Article 475 of the Civil Code of the Russian Federation).

note

Returning a quality product is actually a reverse sale.

It is possible to return both high-quality and low-quality goods to the supplier. Returning a quality product is actually a reverse sale. The Civil Code allows the parties to include in the contract any condition that does not contradict the law (). The supply agreement may provide for the buyer’s right to return goods of proper quality and completeness to the supplier, for example, due to a lack of demand for it. Such a return of goods to the supplier is actually a reverse sale. As a result, the buyer becomes a seller and reflects this transaction as a sale of goods. We will not consider such operations in this article.

The return of low-quality goods (defective) is not a separate transaction, since it is made within the framework of the original supply agreement (), i.e. The operation of returning a defective product is not considered a return sale of goods. In our article we will pay attention to such operations.

Situations when the buyer has the right to refuse such goods are listed in.

note

The operation of returning defective goods is not considered a return sale of goods.

Return of defective goods from the buyer

In the buyer's accounting, the procedure for recording the return of low-quality goods depends on whether the defect was discovered immediately upon acceptance of the goods or after it was accepted for accounting.

When returning goods before they are accepted for accounting, the contract is terminated unilaterally, the goods are not accepted for registration by the buyer, and the ownership of it is retained by the seller. The buyer notifies the seller of the violation of the terms of the contract () and accepts the goods for safekeeping. Defective goods are accepted for accounting in off-balance sheet account 002 “Inventory assets accepted for safekeeping” in the assessment according to shipping documents (by a simple debit entry to account 002). When the goods are returned to the supplier, the cost of the goods is written off from off-balance sheet accounting by a simple entry on the credit of account 002.

A separate transaction reflects the receipt of funds from the supplier for the submitted claim:

DEBIT 51 CREDIT 76 subaccount “Calculations for claims”
— funds have been received from the supplier for the claim.

Accounting for the return of goods before acceptance for accounting and receipt of funds requires the completion of only three business operations:

• an invoice for receipt of goods is registered;
• an invoice for writing off the goods is registered;
• The bank statement showing the receipt of funds is reflected.

If a defect is discovered after acceptance of the goods, the buyer makes a claim to the supplier for the value of the defective goods. Settlements on claims are recorded in account 76.6 “Settlements with various debtors and creditors”, subaccount “Settlements on claims”.

Typically, examples are used to consider operations for returning goods with payment after receipt of the goods. We will look at an example of returning a product, complicating it by paying an advance to the supplier.

Example 1

Riviera LLC bought a batch of nails from StroyBarier LLC (120 boxes of 3 kg each) for 25,000 rubles. Before accepting the goods, Riviera transferred fifty percent of the cost for the goods in advance. After the goods arrived at the warehouse and were registered, it was discovered that almost all the nails were missing heads - the goods were rejected. The nails were returned to the supplier, and a claim was sent to him for the return of the previously paid advance.

The accountant makes the following accounting entries:

DEBIT 60 subaccount “Advances” CREDIT 51
— 12,500 rub. - paid to the supplier for goods (advance);

DEBIT 68 CREDIT 76
— 1906.78 rub. - VAT deduction is reflected on the advance payment issued to the supplier;

DEBIT 41 CREDIT 60
— 25,000 rub. - goods received from the supplier are accepted for accounting;

DEBIT 19 CREDIT 60
— 3813.56 rub. - input VAT is taken into account;

DEBIT 60 CREDIT 60 subaccount “Advances”
— 12,500 rub. - advance payment for previously received prepayment is credited;

DEBIT 68 CREDIT 19
— 3813.56 rub. - registered supplier invoice;

DEBIT 76 CREDIT 68
— 1906.78 rub. - VAT on advances issued has been restored;

DEBIT 76 CREDIT 41
— 25,000 rub. - goods are returned to the supplier;

DEBIT 76 CREDIT 68
— 3813.56 rub. - VAT accrued is taken into account;

DEBIT 51 CREDIT 76
— 12,500 rub. - funds were returned according to the reconciliation report.

Return of defects from the supplier

Particular attention should be paid to accounting for the return of goods from the supplier, taking into account advance payments, because The situation under consideration is complicated by the accrual of VAT on the advance and the reflection of the deduction of VAT on advances received, which involves the implementation of the following business transactions.

Let's look at this as a continuation of Example 1.

Example 2

The accountant of StroyBarier LLC makes the following entries:

DEBIT 51 CREDIT 62 subaccount “Advances”
— 12,500 rub. - received funds to the bank account from the buyer (advance);

DEBIT 76 CREDIT 68
— 1906.78 rub. - an invoice for the advance payment has been issued;

DEBIT 62 CREDIT 90.1
— 25,000 rub. - revenue from the sale of goods is reflected;

DEBIT 90.3 CREDIT 68
— 3813.56 rub. - VAT is charged on the shipment of goods;

DEBIT 90.2 CREDIT 41
— 20,000 rub. - reflects the cost of goods sold;

— 12,500 rub. - the advance payment previously received from the buyer is offset;

DEBIT 68 CREDIT 76
— 1906.78 rub. - VAT deduction on advances received is reflected;

DEBIT 62 CREDIT 90.1
— 25,000 rub. - adjustment of sales (reversal);

DEBIT 90.2 CREDIT 41
— 20,000 rub. - adjustment of write-off of goods sold (reversal);

DEBIT 90.3 CREDIT 19
— 3813.56 rub. - adjustment of accrued VAT (reversal);

DEBIT 62 subaccount “Advances” CREDIT 62
— 12,500 rub. - adjustment of the offset advance (reversal);

DEBIT 68 CREDIT 19
— 1906.78 rub. - VAT has been accepted for deduction (registration of an invoice for return);

DEBIT 62 subaccount “Advances” CREDIT 51
— 12,500 rub. - money was returned to the buyer.

If the sale and return of defective goods are made in different tax periods

When a defective product is returned by the buyer, the procedure for recording transactions in the seller’s accounting differs depending on the period in which the defective product was returned (during the sales period or the next year after sale).

The act is signed by representatives of both parties (unilateral drawing up of the act is possible with the consent of the supplier or in its absence), it serves as the basis for filing claims and lawsuits. The claim to the product is signed by the buyer.

The seller must prepare the following documents:

• register the returned goods;
• deliver to the buyer;
• transfer the invoice with corrections to the buyer.

If a product is returned, a correction invoice will be issued. In accordance with, it is billed when the cost of goods shipped (work performed, services rendered) or transferred property rights changes. In particular, it is issued in the event of a change in price (tariff) and (or) clarification of the quantity (volume) of goods supplied (shipped) (work performed, services rendered), property rights.

The buyer must issue a delivery note to the seller for the shipment of goods received from him. This is stated in paragraph 2.1.9 of the Methodological Recommendations for accounting and registration of operations for the receipt, storage and release of goods in trade organizations, approved by the letter of Roskomtorg dated July 10, 1996 No. 1-794/32-5 (hereinafter referred to as the Methodological Recommendations of Roskomtorg). It is advisable to make a note “Return of goods” on the delivery note ().

Documentation of goods from the seller in retail trade

When returning goods on the same day, that is, before the Z-report is taken at the checkout, the seller must:

• collect the cash receipt from the client and sign it from the manager;
• draw up a money return act in the KM-3 form;
• issue an invoice for the returned goods;
• return the money.

The invoice can be drawn up in the TORG-13 form (invoice for internal movement, transfer of goods, containers). The check signed by the manager is presented to the operating cash desk, and the money is returned to the buyer.

The check received from the buyer is attached to the act (in the KM-3 form) and submitted to the accounting department. Amounts paid for returned customers and unused cash receipts are reflected in the cashier-operator's journal in column 15. The amount of revenue for a given day is reduced by these amounts.

If the goods are returned to the seller later than the day the goods were purchased, the following documents are drawn up:

• the buyer draws up an application and attaches a cash receipt or sales receipt to it;
• the seller issues an invoice for the returned goods in two copies (one is attached to the product report, and the second is given to the buyer and is the basis for receiving a sum of money for the returned goods);
• the seller gives the buyer money and draws up a cash order;
• the seller makes accounting corrections.

VAT accounting for the seller

According to the Russian Ministry of Finance, when returning goods that were not accepted for registration by the buyer, the seller issues an adjustment invoice for a decrease in value due to a decrease in the number of goods shipped. He registers this invoice in the purchase book during the period when the right to deduction arises (clause 12 of the Rules for maintaining the purchase book, approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137). Adjustment invoices are applied only if the buyer returns to the seller part of the goods not accepted by him for accounting. If the buyer refuses to accept the entire shipment, then the seller, in order to claim a tax deduction, registers in the purchase book his own invoice issued upon shipment of goods (see letter of the Federal Tax Service of Russia dated April 11, 2012 No. ED-4-3/6103) .

Accounting for VAT from the buyer

The buyer notifies the seller of the violation of the terms of the contract () and accepts the goods for safekeeping. The return of goods not accepted for registration is not a sale, therefore the buyer does not prepare an invoice (clause 3 of Article 169 of the Tax Code of the Russian Federation).

If the buyer refuses to accept the entire consignment of goods, then VAT on the invoice received from the seller is not claimed for deduction (clause 2 of Article 171, clause 1 of Article 172 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated March 7, 2007 No. 03 -07-15/29). The invoice received from the seller is not registered in the purchase book (clause 2 of the Rules for maintaining the purchase book, approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137).

If the goods are returned partially, then the buyer claims VAT on the shipping invoice only for the part of the goods actually registered. The buyer receives an adjustment invoice from the seller for the change in price. Such an invoice is not registered by the buyer in the sales book, since there is no obligation to restore VAT under subparagraph 4 of paragraph 3 of Article 170 of the Tax Code.

T. Lesina, accountant, for the magazine “Regulatory acts for accountants”

Help in solving practical situations

Since 2001, the Practical Accounting magazine has published articles with specific solutions and recommendations. The publication is now also available in electronic form.

To calculate the tax, experts advise separating the share of export revenue from the company's total income. Separate accounting simplifies manipulation. It should be remembered that there is no unified method of maintaining separate accounting. The company must independently develop a suitable method. Experts advise taking into account the company's specialization. Restoration on fixed assets VAT can be restored on fixed assets. An example of such an accounting policy can be found in arbitration practice. The amount of VAT is restored in the proportion in which they are used in operations for the sale of goods. In this case, the share of participation of the OS for tax recovery is determined in proportion to the cost of goods shipped for export at the end of the month. Return details To understand the return details, you need to familiarize yourself with the example.

What documents for return must the buyer provide besides Torg-12 and cmr?

And if, based on the results of Section 6, the tax is claimed for reimbursement, then line 170 of Section 6 must be filled in. *** Please note that the previously valid VAT declaration form did not provide separate lines to reflect the return of exported goods and adjustments to their prices. So it was unclear how these transactions should be shown.
Now sections 4 and 6 have become more convenient for exporters. Other articles of the magazine "MAIN BOOK" on the topic "Foreign economic activity": 2018

1. Transaction Passport: The Law is Stronger than the Currency Instruction, No. 9
2. Is it possible to choose the VAT rate when exporting goods to the EAEU, No. 5
3. Export VAT news, No. 2
4. The transaction passport was cancelled, currency controls remained, No. 1

Return of exported goods

FROM AUTHORITATIVE SOURCES Olga Sergeevna DUMINSKAYA Advisor to the State Civil Service of the Russian Federation, Class 2 “If goods returned by a foreign buyer are used by a Russian seller in transactions subject to VAT, then he has the right to declare in Section 3 of the VAT return deductions for the tax imposed on him by the sellers of such goods. Of course, provided that other conditions for deduction are met, provided for in Articles 171 and 172 of the Tax Code of the Russian Federation: in the presence of primary documents for the goods, invoices and subject to the acceptance of goods for accounting.”

As you can see, input VAT on returned exported goods can be taken into account as part of regular VAT deductions in section 3 of the VAT return for the same quarter in which they were restored. However, make sure that VAT deductions are claimed within the three-year period.
1.1 art. 172 Tax Code of the Russian Federation; pp. 27, 28 Resolution of the Plenum of the Supreme Arbitration Court of May 30, 2014 No. 33.

Tax consequences of returning exported goods due to defects

The action is performed on the last day of the quarter. However, the exporter does not receive the right to re-deduction. According to the new rules, the deduction is now provided only once - at the time of purchase or creation of the product.

Attention

All references to the fact that such a possibility was present earlier were excluded from the current legislation. This led to the fact that the deduction of VAT on exports and a similar refund, the right to which arises when making transactions within the country, ceased to have differences.

Now companies do not need to keep separate tax records. In addition to the adjustments that affected the deduction, there were other changes.

Thus, companies that export products to countries that are part of the Eurasian Economic Union are required to indicate the product type code on the invoice. Manipulation must be carried out in accordance with the unified Commodity Nomenclature of the Eurasian Economic Union.

Is returning a defective export product an import?

If you have a question about what code to specify, you should refer to this document. Before the amendments were adopted, the preparation of an invoice was not required for transactions exempt from VAT.

Important

However, there are now exceptions to the rule. Companies whose products will be sold in the territory of states that are members of the Eurasian Economic Union will have to issue an invoice and make an entry in the sales book. Export VAT refund system Special procedure If a company has collected a certain list of documentation, the sale of products that were exported through the customs export procedure is subject to VAT at a rate of 0%.

For this reason, the amount of input VAT can be used to obtain a deduction. The right to it arises at the time the tax base is determined. The tax company must submit documents to the tax office within 180 days.

VAT on return of export defects

Letter of the Federal Tax Service of Russia dated 08/11/2014 No. GD-4-3/15780 09/17/2014 “ConsultantPlus” Author: Kuznetsov P.A. Comment: The Federal Tax Service of Russia reviewed the situation of an exporter adjusting VAT obligations in connection with the return of goods exported abroad due to defects.
At the same time, the returned goods are planned to be sold in Russia. The corresponding explanation is contained in paragraph 2 of the Letter of the Federal Tax Service of Russia dated August 11, 2014 N GD-4-3/15780.

The Agency indicates that in this situation, the taxpayer should change the value of the tax base for transactions involving the sale of goods, for which the validity of applying a zero VAT rate was previously confirmed. At the same time, the exporter must adjust (restore) the amount of tax deductions in respect of the returned goods.

Refund of export VAT

If you want to subsequently export the goods, for example, to another buyer, then it is better to postpone the VAT deduction (the right to it will appear after the tax base for the export shipment arises). SITUATION 2. Goods returned “from unconfirmed export” If within 180 days you have not collected the documents necessary to confirm the export, then you had to calculate VAT on the export shipment by filling out section 6 of the declaration for the quarter the goods were shipped for export. It was also possible to deduct input tax. If the exported goods are returned, then the tax base must be reduced and previously declared deductions restored. For this purpose, lines 070-100 of section 6 of the VAT return are provided. It must be filled out in the declaration for the period in which the return of the goods or the buyer’s refusal is recognized. 43.7 Order.

The main nuances of VAT when exporting

Their export is taxed at a rate of 20%. 5% - limitation Today there is a special procedure applied in the tax period, in which the total amount of expenses associated with operations taxed at a rate of 0% was less than 5% of the expenses that the company incurred for manipulations in the sale of products. In such a situation, VAT on indirect costs in relation to the tax amount is combined with the amount of contributions to the state levied on indirect costs.

The total amount of money paid can be claimed for deduction. Manipulation is carried out in a standard manner. Separate accounting of amounts Accounting specialists are often interested in how to take into account VAT if a company not only exports goods, but also operates within the country.

How to confirm export during re-import and return exported goods?

How to recover VAT when exporting Overvaluation To obtain a VAT refund when exporting a car from Russia, an overvaluation scheme is used. The higher the price indicated in the documents, the more VAT will be refundable.

At the same time, there is one obligatory condition - foreign exchange earnings must go directly to the exporter’s account. In this case, an additional expense item will appear.

You will have to pay a percentage of foreign exchange earnings to the state. This is how VAT is refunded when exporting cars from Russia.

Export of intellectual property Export of works is not subject to declaration. The exception is cases when it is necessary to return the transferred advance payment from the buyer. What is the procedure for accounting and refunding VAT when exporting? Let us remind you that you can find the most complete information on the necessary supporting documents for export in Art.

Changes in “export” VAT from January 1, 2018

Adjustment of tax amounts previously calculated at the tax rates provided for in paragraphs 2, 3 of Article 164 of the Tax Code of the Russian Federation 130 These amounts will be taken into account when forming the final indicators of section 6 of the declaration Amount by which the tax base is adjusted when the price of goods (work, services) sold decreases 140 Adjustment of tax amounts previously calculated at the tax rates provided for in paragraphs 2, 3 of Article 164 of the Tax Code of the Russian Federation 150 These amounts will be taken into account when creating the final indicators of section 6 of the declaration Return of exported goods If a foreign buyer returns the goods, such return will have to be reflected in section 4 or section 6 - depending on whether you managed to confirm your right to a zero VAT rate or not. SITUATION 1.

The calculation of VAT on exports is a complex procedure. Companies exporting products can count on a 0% rate, but it is only charged in certain situations. In addition, the state is ready to return part of the funds.

For this purpose, the company producing goods for export has the right to deduct. VAT is charged strictly in accordance with current legislation. To know how the procedure will go, it is necessary to study the provisions of the current regulations. Particular attention should be paid to the Tax Code of the Russian Federation. Analyzing current legislation and taking into account all the nuances is a complex procedure. To simplify its implementation, experts recommend starting to clarify the nuances relating to VAT calculation by studying current information on the topic. Basic concepts Legal standards VAT on exports is charged in strict accordance with current legislation.

Let us turn to the concept of “export”. According to paragraphs. 9 clause 1 art. 11 of the Labor Code of the Russian Federation, the export of goods or vehicles from the customs territory of the Russian Federation means filing a customs declaration or taking actions directly aimed at the export of goods, as well as all subsequent actions provided for by the Labor Code of the Russian Federation with goods or vehicles before they actually cross the customs border.

For example, in the Resolution of the Federal Antimonopoly Service of the North-Western District dated November 7, 2008 No. A56-6327/2008, the arbitrators indicated that if the seller significantly violates the requirements for the quality of the goods, the buyer has the full right to unilaterally terminate the sales contract. The consequence of such actions is the return of the parties to their original position, that is, there is no fact of transfer of ownership of the goods from the seller to the buyer.

Risks when returning defective imported goods

3. The Ministry of Finance of Russia also believes that goods exported from the territory of the Russian Federation in connection with their return to a foreign supplier due to inadequate quality are not used in transactions subject to VAT; tax amounts paid to customs authorities upon import of goods and previously accepted for deduction are subject to restoration (Letter of the Ministry of Finance of Russia dated August 20, 2014 No. 03-07-08/41606).

Registration of return of goods to a foreign supplier

Note that there is a deadline after which the buyer loses the right to refer to the non-compliance of the goods with the terms of the contract (Article 39 of the Convention). Paragraph 2 of Article 39 of the Convention states that the buyer loses the right to refer to the non-conformity of the goods if he does not give notice to the seller about it no later than within two years from the date of actual transfer of the goods to the buyer, since this period does not contradict the contractual warranty period.

How to return imported goods to the supplier

Important! If a defect is detected and returned, also if the seller refunds the money in full, the partners will need to issue a new contract passport, since according to the law, changes cannot be made to an already closed passport.

How to recover VAT when returning goods to a foreign supplier

There are only two decoding lines for this line: line 100 (the restored amount related to transactions taxed at a rate of 0 percent) and 110 (the amount of VAT accepted by the buyer for deduction from the transferred advance, which at the time of receipt of goods (work, services) is subject to restoration, according to subparagraph 3 of article 170 of the Tax Code of the Russian Federation).

Return of defective goods to a foreign supplier

Strictly speaking, there is no obligation to restore tax on the cost of returned defective goods in Chapter 21 of the Tax Code of the Russian Federation, namely in Article 170 of the Tax Code of the Russian Federation 1 . Moreover, it does not matter that the goods are returned to the foreign supplier 2. However, the risk of disputes with officials if the tax is not restored increases many times over.

We return low-quality imported goods (Karpova E

The export of low-quality goods from the territory of the Russian Federation is accompanied by the customs procedure of re-export or, if this cannot be applied, export. Both of these procedures do not provide for the payment of VAT (Article 151 of the Tax Code of the Russian Federation), and upon re-export, the “import” (previously paid) tax is returned in accordance with customs legislation.

Return of imported goods

b) is not fit for any particular purpose of which the seller was expressly or impliedly made aware at the time of the conclusion of the contract, unless it appears from the circumstances that the buyer did not rely, or that it was unreasonable for him to rely, on the competence and judgment of the seller ;

Return of imported goods to the supplier

Yes, I encountered this problem in September. Everything needs to be done almost the same as a return from a domestic supplier. Cancel the VAT card, remove the VR. I also reversed the BP for both transport costs and customs duties. in proportion to what is returned. I am quoting a comment from the article:

Returning low-quality goods to the supplier

Considering the fact that the parties to the agreement (contract) can determine the law applicable to it (for example, choose the law of Russia), this situation will be considered on the basis of the provisions of Russian legislation. In case of delivery of goods of inadequate quality, the buyer has the right in accordance with paragraph. 1 tbsp. 518 of the Civil Code of the Russian Federation, present to the supplier the requirements provided for in Art.

Our answers to your questions about returning goods

We make furniture and sell it to small shops (who sell it retail). According to the terms of the concluded contracts, we must replace the defective product or return its cost (of course, if the defect is recognized). The end buyer (an individual) informed the retail store that the cabinet was defective - the door was defective.

Import with defects: we resolve return issues

Experts in time management and business process organization recommend dividing all global and seemingly overwhelming tasks into simpler and more understandable ones. This makes their solution more predictable and faster. This method of solving complex problems is called the “Swiss cheese method,” because in a large problem, holes are, as it were, chewed out in the form of small subtasks, like in cheese.

Describe the procedure for returning low-quality goods to the supplier

According to clause 24 of this Instruction, when importing goods into the territory of Russia, VAT is paid before (or simultaneously) with the acceptance of the customs declaration. In accounting, when calculating VAT for payment, the following entries are made: Dt 41 Kt 60 - the receipt of goods from the supplier is reflected; Dt 19 Kt 68 - VAT has been charged and is payable at customs; Dt 68 Kt 51 - VAT paid at customs; Dt 60 Kt 52 - the cost of goods is transferred to the supplier; Dt 60(91-1) Kt 91-1(60) - the exchange rate difference is reflected. As part of the initial cost of the goods, it is necessary to take into account the amount of excise tax paid at customs, customs duties and the cost of customs duties (PBU 5/01). VAT paid by a Russian taxpayer can be deducted. This right of the taxpayer is enshrined in Art. 171 Tax Code of the Russian Federation. In accordance with paragraph.

Return of low-quality goods to a foreign supplier

Do you throw away or sow expired seeds? Do you pay any attention to the dates indicated on the bags? Is it enough to check germination by putting it in water? Or could there be other pitfalls later? How can you trust sellers? Surely they can also change the bags every year?

Goods of inadequate quality have been placed in safekeeping;

A claim was made to the supplier regarding low-quality goods (taking into account the customs duty, transportation costs and other expenses associated with the purchase of this product).

1) If the supplier agrees to recognize only the cost of the defective product, provided that the claim reflects not only the cost of the product itself, but also the expenses that were incurred by your organization and taken into account in the original cost on the account, then the following entry is made in the accounting:

Poor quality goods are written off as other expenses;

Defective goods have been written off from safekeeping.

2) If the organization in the claim reflects only the cost of the goods and partially the customs duty, without including in the claim other expenses associated with the acquisition of this product, then in this case, in our opinion, the amount not included in the claim is reflected in the accounting records:

Partial cost of goods not included in the claim has been written off;

The above amount is written off as losses.

When disposing of defective goods, in our opinion, the following entries are reflected in the accounting:

The cost of disposal of foreign goods is reflected;

VAT claimed by a third party is reflected;

VAT is included in other expenses.

For your information:

We also believe that the claim may also include VAT, which was previously payable to the customs authority.

Income tax

To date, Chapter 25 of the Tax Code of the Russian Federation contains only two cases of including losses in the form of commodity losses in expenses when calculating taxable profit:

In the form of a shortage of material assets in production and in warehouses, at trading enterprises in the absence of perpetrators, as well as losses from theft, the perpetrators of which have not been identified (clause 5, clause 2, article 265 of the Tax Code of the Russian Federation);

Losses from natural disasters, fires, accidents and other emergencies (clause 6, clause 2, article 265 of the Tax Code of the Russian Federation).

In addition, according to paragraphs. 2 and paragraphs. 3 paragraph 7 art. 254 of the Tax Code of the Russian Federation the following are equivalent to material expenses for tax purposes:

Losses from shortages and (or) damage during storage and transportation of inventories within the limits of natural loss norms approved in the manner established by the Government of the Russian Federation;

Technological losses during production and (or) transportation. Technological losses are losses during the production and (or) transportation of goods (work, services), caused by the technological features of the production cycle and (or) the transportation process, as well as the physical and chemical characteristics of the raw materials used.

As follows from the terms of the question, the cost of low-quality goods received from the supplier does not correspond to any of the listed grounds.

At the same time, it should be taken into account that the organization is filing a claim with the supplier.

The amount of the claim recognized by the supplier is taken into account as part of non-operating income on the basis of clause 3 of Art. 250 Tax Code of the Russian Federation.

As stated in paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, reduces the income received by the amount of expenses incurred. Expenses are recognized as justified and documented expenses (and in cases provided for in Article 265 of the Tax Code of the Russian Federation, losses) incurred (incurred) by the taxpayer.

Justified expenses mean economically justified expenses, the assessment of which is expressed in monetary form. In this case, any expenses are recognized as expenses, provided that they are incurred to carry out activities aimed at generating income.

Taking into account that the list of other and non-operating expenses is open (clause 49, clause 1, article 264 of the Tax Code of the Russian Federation and subclause 20, clause 1, article 265 of the Tax Code of the Russian Federation), we believe that the organization has the right to include in expenses (losses from write-off) the cost of the received low-quality goods, including costs associated with its customs clearance.

This point of view is indirectly confirmed by the letter of the Federal Tax Service of Russia for Moscow dated December 22, 2006 N 20-12/115051, in which Moscow tax authorities noted that losses arising in connection with compensation to the buyer for the cost of the low-quality goods returned by him, for which claims to the supplier of this goods are not presented and cannot be taken into account when calculating the tax base for income tax, since they do not satisfy the principles of recognition of expenses provided for in Art. 252 of the Tax Code of the Russian Federation.

And since in the case under consideration your organization makes a claim to the supplier, then, according to the logic of the tax authority, losses arising in connection with compensation to the buyer for the cost of low-quality goods, the principles of recognition of expenses contained in Art. 252 of the Tax Code of the Russian Federation, satisfy.

Clause 2 of Art. 171 of the Tax Code of the Russian Federation establishes that tax amounts paid by the taxpayer when importing goods into the customs territory of the Russian Federation in relation to goods purchased for resale are subject to deductions.

Clause 3 of Art. 170 of the Tax Code of the Russian Federation contains an exhaustive list of cases in which VAT must be restored, and this norm does not directly contain such a basis for tax restoration as writing off goods due to defects. Therefore, one could conclude that the organization has the right not to restore the amount of VAT previously reimbursed for defective goods.

At the same time, regarding defective goods, the disposal of which is carried out by the buyer, we recommend that you read the letter of the Ministry of Finance of Russia dated July 13, 2012 N 03-07-09/66.

Despite the fact that the said letter from the Russian Ministry of Finance does not talk about the restoration of VAT previously paid at customs, we believe that the explanations given in it can also be applied to the situation being analyzed.

For the buyer, the amount of VAT previously accepted for deduction on the purchased goods is subject to reduction. The VAT amount is restored by the buyer in the tax period in which the earliest of the following dates falls:

The date the buyer received primary documents for a change in the direction of reducing the cost of purchased goods;

The date the buyer receives an adjustment invoice issued by the supplier when the cost of shipped goods changes downward (clause 4, clause 3, article 170 of the Tax Code of the Russian Federation).

In this case, a credit note can serve as the primary document.

Thus, although in the case under consideration the organization does not return the imported goods, if it decides not to restore the tax attributable to the defective part of the goods, it is very likely that such a position will have to be defended in court.

Prepared answer:
Expert of the Legal Consulting Service GARANT
Pivovarova Marina

Response quality control:
Reviewer of the Legal Consulting Service GARANT
auditor Monaco Olga

The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service.

Document title: Letter of the Federal Tax Service of Russia dated August 11, 2014 N GD-4-3/15780

A comment: The Federal Tax Service of Russia considered the situation of an exporter adjusting VAT obligations in connection with the return of goods exported abroad due to defects. At the same time, the returned goods are planned to be sold in Russia. The corresponding explanation is contained in paragraph 2 of the Letter of the Federal Tax Service of Russia dated August 11, 2014 N GD-4-3/15780.

The Agency indicates that in this situation, the taxpayer should change the value of the tax base for transactions involving the sale of goods, for which the validity of applying a zero VAT rate was previously confirmed. At the same time, the exporter must adjust (restore) the amount of tax deductions in respect of the returned goods.

These changes, in the opinion of the Federal Tax Service of Russia, should be reflected in the VAT return submitted for the tax period in which the taxpayer recognized the return of goods.

1.1. Tax adjustment period

The Federal Tax Service of Russia believes that the adjustment must be made for the period in which the exporter acknowledged the return of goods. At the same time, the tax department does not justify its opinion in any way. Please note that this position does not follow directly from the provisions of the Tax Code of the Russian Federation.

Other adjustment periods can be assumed.

Firstly, this may be the period in which the tax base for the export transaction was determined. There is a point of view according to which, in the event of shipment of defective, low-quality goods, sales do not occur (Resolution of the Federal Antimonopoly Service of the Moscow District dated December 7, 2012 in case No. A40-54535/12-116-118. In other words, the shipment of defective goods did not lead to the transfer of ownership from the seller to the buyer. Consequently, the object of VAT did not appear, so there was no need to determine the tax base.

Thus, it is possible to adjust the tax obligations of this period (clause 1, article 39, clause 1, article 54, clause 1, clause 1, article 146 of the Tax Code of the Russian Federation). In addition, previously the Federal Tax Service of Russia indicated that the taxpayer in this situation must clarify the amount of the tax base, in respect of which the validity of the application of the zero rate was previously confirmed. He needs to submit a corrective tax return for the period in which the tax base for the export operation was determined (Letter of the Federal Tax Service of Russia dated 08/09/2006 N ШТ-6-03/786@).

Secondly, this may be the period of actual return of the defective product, provided that adjustment operations in connection with these circumstances are reflected in the accounting records. The following can be cited as justification. The Tax Code of the Russian Federation provides for the procedure for applying the deduction of VAT paid upon sale in the event of returning goods (clause 5 of Article 171, clause 4 of Article 172 of the Tax Code of the Russian Federation). When exporting, a zero VAT rate is applied. Accordingly, the exporter who has confirmed such a rate does not have amounts of tax paid that can be deducted.

However, in our opinion, the rules on determining the period for adjusting tax liabilities can be used in this situation. Let us remind you that according to clause 4 of Art. 172 of the Tax Code of the Russian Federation, deductions are made in full after adjustment operations in connection with the return of goods are reflected in the accounting records, but no later than one year from the date of return. Let us note that the possibility of applying this rule in relation to the return of exported goods is confirmed, for example, by the Resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated October 7, 2010 N A43-40137/2009 (Determination of the Supreme Arbitration Court of the Russian Federation dated April 14, 2011 N VAS-17800/10 denied the transfer of the case to the Presidium of the Supreme Arbitration Court of the Russian Federation).

1.2. Deduction of restored VAT

In the Letter under consideration, the Federal Tax Service of Russia reports that it is necessary to restore the VAT accepted for deduction in relation to exported goods that were returned due to defects. At the same time, the agency does not take into account that the exporter plans to sell the returned goods in Russia. If we assume that such a transaction is subject to VAT, then the question arises about deducting the recovered tax. The Federal Tax Service of Russia does not comment on this point.

In our opinion, the exporter has the right to deduct the restored VAT, since all the necessary conditions are met: there are invoices, the goods have been accepted for registration, they are planned to be used in transactions subject to VAT (clause 2 of Article 171, clause 1 of Article 172 of the Tax Code RF).

It should be noted that the conclusions presented in this commentary are controversial. Their use may result in claims from regulatory authorities.