Receipt of goods and materials through an accountable person. How to reflect in accounting the purchase of goods (work, services) through an accountable person The accountable person purchased goods for sale

We make purchases in accordance with 44-FZ. You need to send an employee on a business trip. We asked our State Order Committee about the need to reflect the costs of travel and accommodation in the schedule (since there are difficulties with this - the railway station does not provide commercial offers on the cost of travel, it is impossible to collect commercial offers from hotels in the city of business travel). The Committee proposed the following: an employee goes on a business trip at his own expense, upon returning he writes a statement “I request reimbursement for travel and accommodation expenses,” then this is outside the scope of 44-FZ. But in this case, it would be a violation of labor laws - to send an employee on a business trip without paying travel expenses before it starts? What difference does it make when to pay travel allowances before the start of a business trip or after it, so that payment for travel and accommodation is outside the scope of 44-FZ? How to correctly reflect expenses and is it necessary to make changes to the schedule before the start of a business trip if they still fall under 44-FZ? Changes to the schedule are made 10 days in advance, and if the business trip is urgent and there is no time for this, or you learned about studying in another city a few days before the start, what to do in this case?

Answer

According to the general rule, the institution must make purchases related to employee business trips from a single supplier, by concluding contracts on the basis of clause 26 of part 1 of Article 93 of Law 44-FZ of 04/05/2013. (that is, without issuing cash on account). These costs must be included in the total annual purchase volume.

According to the latest private clarifications of specialists from the Ministry of Economic Development of the Russian Federation, purchases for cash and the issuance of travel allowances to accountable persons (including reimbursement of expenses incurred) are possible, and they should be taken into account in the procurement schedule as purchases from a single supplier up to 100 thousand rubles. This is explained by the fact that, in accordance with Article 21 of Law No. 44-FZ, schedules contain a list of purchases of goods, works, services to meet state and municipal needs for the financial year and are the basis for procurement. The schedule includes information regarding each purchase provided for in Part 3 of this article. At the same time, Law No. 44-FZ does not contain the concept of “reimbursement of expenses”. Thus, reimbursement of expenses to an accountable person, including travel expenses (except for daily allowances), should be considered a purchase for the needs of the institution.

In order to make a cash purchase from a single supplier, you must make changes to the schedule and add this purchase to it no later than 10 calendar days before the purchase date.

Purchases from a single supplier for cash should be justified according to general rules in a documented report (the report form is not currently approved).

In cases where a purchase is made from a single supplier of up to 100 tr, the customer has the right to formalize the transaction without taking into account the requirements for formalizing the contract established by Law 44-FZ (Part 15 of Article 34 of the Law of April 5, 2013 No. 44-FZ) .

According to the author of article 4, the issuance of cash for business trips is not a purchase and is not taken into account in the schedule. However, according to specialists from the Russian Ministry of Economic Development, these amounts should also be taken into account in 5% of purchases from a single supplier.

Thus, the amount of reimbursement of expenses to accountable persons should be taken into account in 5% of the purchase volume. The basis for recording these goods (works, services) in this case will be invoices for payment of hotel services (an agreement or act if the employee lived in a rented apartment), travel tickets, sales receipts, invoices.

Article 434 of the Civil Code of the Russian Federation provides that an agreement can be concluded in any form provided for transactions, if the law does not establish a specific form for agreements of this type.

Reflection of the business transaction of purchasing goods and materials through an accountable entity can be reflected as follows:

If there is a live invoice from the supplier for purchased goods and materials, and when reflecting transactions it is important not to lose this step of changing mutual settlements, then the receipt of goods should be reflected in the document “Receipt of goods and services”. If the accountable person made full or partial payment for the goods in cash, then this part of the transaction should be reflected using the document “Advance report” on the “Payment” tab;

if the purchase of inventory items was carried out using checks for a small amount, or this is a one-time purchase for which there is no need to record a counterparty, then such an operation can be reflected in the “Advance report” document on the “Goods” tab.

Document "Advance report"

Reflection of the transaction of capitalization to the warehouse according to the “Advance report” can also be performed using an order document flow scheme, that is:

first, a “Receipt order for goods” is generated with the type of operation “From accountable”;

then an “Advance report” document is generated with the view “By order” and a link to the original order.

The principles of working with the tabular parts “Goods” and “Container” of the “Advance Report” document are completely similar to those described above for the “Receipt of Goods and Services” paper. A description of the “Advance report” document itself is given in the section describing mutual settlements with accountable persons.

The principles for the formation of movements during capitalization through an accountable person are also similar to those generated by the “Receipt of goods and services” document.

Based on the data entered on the “Goods” tab, the balance of goods in the warehouse and the organization’s goods increases and a batch is formed with the batch-forming document “Advance report”. According to the data on the “Payment” tab, the enterprise’s debt to the importer is reduced.

In addition, when posting a document, the enterprise’s debt to the accountable person is recorded in the amount of the amount spent (or the advance report reduces the debt of the accountable person that arose when issuing an advance to the account) (expense in the residual accumulation register “Mutual settlements with the accountable person”). Settlements with accountable persons are discussed in more detail in a special section.

The indication of the supplier and the contract in the tabular section is used by the “VAT Accounting” subsystem to register the expected VAT tax credit in the “Acquisition VAT” accumulation register.

The analysis of information on capitalization transactions from an accountable entity is completely similar to the transactions with the supplier described above.

Expenses for customs declaration (for import of goods)

If there is a need to take into account customs duties, duties, value added taxes (VAT) and excise taxes upon the receipt of imported goods, as specified in the cargo customs declaration, then such an operation is expressed in the “Customs Customs Declaration for Import” document. The receipt of imported goods itself is accomplished by the document “Arrival of goods and services”

Document “Customs customs declaration for import”

To complete the document, you need to indicate the customs office, from the “Counterparties” directory, and the agreement within the framework of which the operation is executed (“Type of agreement” = “Rest”, and type of settlement “Under the agreement as a whole.”). Certain requirements are necessary for fulfillment. The “Basic” tab contains information about the customs declaration number and customs duties.

If a “live” customs declaration consists of several sections, then through the “Civil declaration sections - Add” button you can create the required number of tabular parts in one document.

Since the document has several sections, the paper will contain two tabular segments. The external auxiliary table “Products under section No.-…¦” reflects information about goods under a specific section of the customs declaration. For each part of the customs declaration, its own amount of customs value, duty, amount of excise tax and the amount of accrued VAT can be indicated; the data is established in the currency of the streamlined accounting.

In the tabular part of the paper on the strip “Sections of the Customs Declaration” information about goods is also recorded in the currency of regulated accounting. Moreover, it is allowed for one customs declaration to reflect goods received under different “Receipt of goods and services” documents. The document of receipt of goods is indicated in the “Consignment Document” attribute and customs costs are included in the cost of the specified consignments of goods. If at the time of recording the customs declaration the batch document is not registered in the information base, then the details do not need to be filled in. Such costs when posting a document are not distributed to the cost of goods, but are recorded separately. This data is subsequently used by the regulatory document “Adjustment of the cost of write-off of goods”.

By clicking the “Distribute” button, the newly introduced information about customs duty and VAT is automatically distributed in proportion to the figure value of the goods.

The document is the basis for generating information in the “Register of Tax Invoices” report about the tax credit received, if the organization is a VAT payer.

When posting a document, the following information is recorded:

the enterprise’s debt to customs increases (expense in the residual accumulation register “Mutual settlements with counterparties”);

if a batch-forming document is specified, then an additional record is generated for an already existing batch of goods with an additional distributed amount (total receipt in the residual multiplication register “Batch of goods in warehouses”);

if the batch-forming document is not specified, then the undistributed amount of expenses is reflected in a special separate information storage, receipt in the residual accumulation register: “Additional expenses for the purchase of goods subject to distribution.”

Analysis of information on changes in the cost of consignments by the amount of distributed customs costs can be obtained with the assistance of the report “List of lots of goods in warehouses”. If you add on the “General” settings tab - “Output detailed records”, and on the “Additional fields” tab - “Movement document (recorder)”, then the report will separately show the cost of the batch according to the posting document and the distributed additional costs according to the document “ Customs declaration for imports."

Unallocated customs expenses can be analyzed using a comprehensive report “Remains and turnover” under the section “Additional expenses for the acquisition of goods subject to distribution.” And if you set on the “Selection” tab - “Frequency of totals reversal” - “Registrar”, and on the “Fields” strip add “Movement document (Registrar)”, then you will see which documents generated the amounts of unallocated costs.

They find us: receipt of goods and materials through an accountable person, receipt of materials from an accountable person, receipt of goods through an accountable person, capitalization of goods and materials according to an advance report, What documents are desirable to be drawn up when goods and materials arrive through an accountable person?, receipt of materials through an advance report, receipt of materials from an accountable person, receipt of goods from an accountable person, formation of additional expenses upon receipt of goods and materials, accounting of inventory items from accountable persons

Practical work No. 8

Material assets can be purchased in cash through an accountable person. In such cases, the head of the organization decides on the need to carry out an operation to acquire inventories, appoints a person responsible for the operation and formalizes the decision in the form of an order or instruction.

The implementation of the accounting procedure includes five stages:

· Issuance of cash on account for the purchase of materials.

An expense cash order is issued in the organization's accounting department. The cashier accepts cash settlements for execution and, on the basis of an identity document, issues cash to the accountable person - an employee of the organization.

The completed cash transaction is recorded in the cash book and reflected in accounting by posting in Dt 71 with Kt 50.

· Purchase of inventories by an accountable person.

The accountable person makes payment for the purchased goods and materials at the cash terminal of the trading enterprise. In addition, to receive funds from an accountable person acting on the basis of the organization’s power of attorney, a cash receipt order is issued, and the accountable person is given a receipt for this order.

The accountable person receives the invoice and accompanying documents: invoice, delivery note, PKO receipt, as well as a cash register receipt.

This transaction is not reflected in the accounting records of the purchasing organization.

· Receipt of inventories to the warehouse of the purchasing organization.

The accountable person transfers the goods and materials to the organization's warehouse. In the accounting department, received materials are registered in the “Nomenclature” directory.

The storekeeper checks the quantity and quality of incoming goods for compliance with the invoice. A receipt warehouse order is issued for the inventories actually delivered to the warehouse, and data on the received inventories is entered into the warehouse accounting card.

· Preparation of an advance report on the expenditure of the accountable amount.

In the accounting department of an organization, the accountable person fills out an advance report on the use of the accountable amount. Documents confirming expenses are attached to the report (KKM check, receipt for PKO of a trading enterprise).

To perform operations 3 and 4, the program uses the “Advance Report” document.

· For the balance of the underutilized amount, a PKO is issued in the accounting department, according to which the remaining cash is deposited at the cash desk. This operation is reflected by an accounting entry to the debit of account 50.01 from the credit of account 71.01.

If there was an overexpenditure, then a VKO is issued for the amount of the overexpenditure, for which cash is paid and the posting is recorded: Dt 71.01 and Kt 50.01 for the amount of the overexpenditure.

Accounting for the issuance of funds against the report for the purchase of materials.

On February 14, the driver-forwarder of the transport department, Krokhin D.Yu., according to cash receipt order No. 2 dated February 14, cash in the amount of 3,000 rubles was issued from the organization’s cash desk on account. for the purchase of MPZ in the small wholesale store of the State Unitary Enterprise "Mayak" and at the LLC Dubok enterprise.

Identity card of employee D.Yu. Krokhin: Russian citizen passport series 38 17 No. 245674, issued by the Otradnoye police department in Moscow on September 11, 2002.

Pre-generate the cash balance sheet for the 1st quarter. The report shows that there is cash in the cash register (Figure 1).

Figure 1 – Balance sheet for account 50

The sheet can be left open.

Write out a cash order for D.Yu. Krokhin. Be sure to indicate the cash flow item (CFC) - Payment for goods, work, services, raw materials and other current assets, Type of transaction - Disbursement to an accountable person (Figure 2).

Edit the printed form of the document and fill in the fields Basis (For the purchase of inventories) and Appendix (By order of the manager).

Figure 2 – Expenditure cash order

Look at the document posting (Figure 3).

Figure 3 – Document movement

Open account card 50.01 and make sure that the correct posting is recorded (Figure 4).

Figure 4 – Account card 50

Table 1 – State Unitary Enterprise "Mayak" invoice

From the seller we received invoice No. 112 dated February 15, KKM check No. 101208 and receipt for cash receipt order No. 120, all documents in the amount of 996 rubles.

On February 15, at the Dubok LLC enterprise, D.Yu. Krokhin. The following material assets were purchased for cash:

Table 2 – Invoice of Dubok LLC

From the seller we received invoice No. 548 dated February 15, KKM check No. 2412, receipt for cash receipt order No. 160, all documents in the amount of 1980.00 rubles.

Enter information about new materials in the “Nomenclature” directory in the “Materials” group. If possible, use the ability to create new directory elements by copying.

Check the result (Figure 5).

Figure 5 – Directory "Nomenclature"

Since prices for materials in invoices received from the seller are indicated including VAT, to automatically calculate the amount of tax, you need to add an element named Purchased (with VAT) to the reference book “Item Price Types” and set the “Prices include VAT” checkbox for it (Figure 6).

Figure 6 – Item price type

Preparation of the document “Advance report”.

On February 15, the purchased materials were delivered in full to the materials warehouse, where they were accepted by the storekeeper and recorded with a receiving warehouse order.

On the same day Krokhin D.Yu. submitted advance report No. 1 to the accounting department, attaching to it all the documents received at the Mayak State Unitary Enterprise and Dubok LLC. The report was approved in the amount of RUB 2976.00. Prepare the document “Advance report”.

Bank and cash desk - Advance report (Figure 7-10).

Figure 7 – Advance report

Figure 8 – Document setup

Figure 9 – Price and currency

Figure 10 – Document setup

Fill out the Products tab using the Selection button (Figure 11).

Figure 11 – “Products” tab

Check the total amount of the document: 2976 rubles.

After completing the filling of the tabular part with the received materials, in the corresponding columns on the right you must indicate the seller of the materials (supplier) and the invoice details (Figure 12).

Figure 12 - Supplier data

When posting a document, the program will automatically generate transactions and create two “invoice received” documents: one from the supplier of SUE Mayak, the second from the supplier of Dubok LLC (Figure 13 and Figure 14).

Figure 13 – Supplier invoices

Figure 14 – Invoices

Go to each invoice and check the VAT deduction indication (Figure 15).

Figure 15 – Invoice of Dubok LLC

And the presence of wiring (Figure 16 and Figure 17).

Figure 16 – Document movement

Figure 17 – Document movement

To analyze the results, generate a report “Analysis of account 71.01” for February 15 for employee D.Yu. Krokhin (Figure 18).

Figure 18 – Analysis of account 71

Check the entries in the purchase book (Figure 19).

Figure 19 – Purchase Book

Return of unused amount to the cashier.

Write out a cash receipt order dated February 16 for the unused D.Yu. Krokhin. amount 24 rub. Type of transaction – Return from an accountable person (Figure 20).

Figure 20 – Cash receipt order

Post the document, update the report. Make sure that Krokhin D.Yu. owes nothing to the organization (Figure 21).

Figure 21 – Analysis of account 71

Generate another report - Analysis of account 71 by dates for February with detailing by subaccount Krokhin D.Yu (Figure 22).

Figure 22 – Analysis of account 71 with detail

Topic: Purchasing goods through an accountable person

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1.Purchase of goods through an accountable person with presentation of the delivery note 3

2. Purpose of the Galaktika corporate system. Name its distinctive features 7

List of resources used 11

1.Purchase of goods through an accountable person with presentation of the delivery note.

In addition to the direct receipt of inventory from suppliers (transport organizations), material assets can be purchased and then delivered to the organization’s warehouse by accountable persons. In the latter case, registration of receipt of material assets is carried out on the basis of supporting documents confirming the purchase (invoices, store receipts, receipts for the cash receipt order - when purchasing from another organization for cash, an act or certificate of purchase on the market or from the public), which are attached to the advance report of the accountable person.

Payment for the acquisition of material assets through accountable persons in cash is considered to be business and other expenses of the organization.

The composition of employees entitled to receive cash on account for business and other expenses is approved by order of the head of the organization. The order specifies information about the organization’s employees (position, surname, first name, patronymic, personnel number, etc.), the maximum amount of cash that each employee can receive on account, etc. .

In order for an employee to act on behalf of the organization when purchasing goods or services, it is necessary to issue him a power of attorney. It can be written out in form No. M-2 or No. M-2a (approved by Resolution of the State Statistics Committee of Russia dated October 30, 1997 No. 71a). In accordance with clause 1 of Article 185 of the Civil Code of the Russian Federation, a power of attorney is recognized as a written authority issued by one person to another person for representation before third parties.

It is not necessary to issue a power of attorney to an accountable person in order for him to act on behalf of the organization. The legislation does not contain such a requirement. However, if you do not issue a power of attorney to the employee, the organization may have problems receiving an invoice. It is this document that serves as the basis for deducting VAT on goods (work, services) purchased through an employee (clause 1 of Article 172 of the Tax Code of the Russian Federation).

You can issue a power of attorney to the accountable person in any form. You can use a power of attorney in any form if an employee is instructed to sign an act of acceptance of services or work for an organization (for example, he is going for a consultation with a lawyer). This is explained by the fact that form No. M-2 is used only when receiving material assets (clause 3 of the instructions approved by Resolution of the State Statistics Committee of Russia dated October 30, 1997 No. 71a). At the same time, a power of attorney in any form must contain a number of mandatory details - the date of execution, the signature of the head and the seal of the organization (clause 5 of Article 185 of the Civil Code of the Russian Federation).

An accountable person purchasing goods for cash under a power of attorney must be issued a bill of lading by the supplier (form N TORG-12, approved by Resolution of the State Statistics Committee of Russia dated December 25, 1998 N 132). .

The issuance of cash against a report is documented in the document “Cash Expenditure Order”. The document indicates the type of transaction “Issue of funds to the accountant”.

The return of unused funds to the cash desk is carried out using the document “Cash receipt order” with the established type of operation “Return of funds by the accountant”. The document indicates the amount of the refund, the cash desk, the accountable person, and the document on which the funds were issued.

Sequence of actions for purchasing goods through an accountable person in 1C:

• Create a document “Receipt of goods and services” with the transaction type “Purchase through an accountable person”.
• Based on the document “Receipt of goods and services”, create a document “Advance report”.
• Based on the document “Receipt of goods and services”, create a document “Return of goods to the supplier”.
• Create a document “Cash receipt order” with the type of operation “Return from accountant”. When filling out the “DDS Item” field, create a cash flow item, for example, “Return from the accountant.” Excess DS in the amount of 1000 rubles. will be inserted into the document automatically.
• Create a document “Cash receipt order” with the type of operation “Return of funds from the supplier”. When filling out the “DDS Item” field, create a cash flow item, for example, “Return from supplier.”
• Reports on goods in warehouses, settlements with suppliers.

If the accountable person has been given a power of attorney to receive goods on behalf of the organization, then the accountable person purchases the goods on behalf of the organization at the price specified in the agreement. If a power of attorney has not been issued to the accountable person, then he purchases the goods at the retail price, the “Agreement” field in the “Receipt of goods and services” document is not filled in .

When submitting an advance report, on its front side the employee indicates his last name and initials, profession (position), purpose of the advance, etc. And also reflect all expenses incurred by him (fills out columns 1-6). The employee attaches the received supporting documents to the advance report and numbers them in the order in which they are recorded in the report. .

When conducting an advance report, accounting entries are generated for the debit of the accounts indicated in the tabular part of the document (including the VAT account for purchased values), and the credit of account 71 “Settlements with accountable persons”, the corresponding sub-accounts (if the report is in rubles - then sub-account 71.01 “Settlements with accountable persons”, if in foreign currency - then subaccounts 71.02 “Settlements with accountable persons (in foreign currency)”) .

When you receive an advance report, you must fill out a receipt stating that the report has been accepted for verification and hand it over to the employee.

In addition to payment documents, the employee must attach documents confirming the purchase to the advance report. For example, these could be sales receipts, invoices, certificates of work performed (services rendered), etc.

2. Purpose of the Galaktika corporate system. Name its distinctive features.

The Galaktika ERP system is initially an integrated system in which a large number of users, enterprise employees, simultaneously perform official functions at automated workstations (AWS), connected to a network and using a single database. Galaxy ERP supports modern standards and concepts of management automation (MRPII, ERP, BI, Internet technologies).

The system implements both functions for automating business accounting and many management functions. Management automation functions in the Galaktika ERP system are grouped into so-called control loops.

Main outlines:

1. Operational management circuit (logistics circuit). Responsible for planning, accounting and control of material flows (orders, contracts, supply, sales, warehouses, debtors-creditors, production logistics).
2. Financial circuit- accounting and tax accounting, financial planning (budgeting), payment calendar, financial analysis and consolidation for corporate structures.
3. Production control loop- this is technical preparation of production, production planning (production planning), accounting of materials in production (production logistics), controlling, repair management and corporate production planning.
4. Personnel Management Circuit- this is personnel and wages.
5. Customer Management Loop- accounting for clients and advertising.
6. Administrative circuit- project management and document management.
7. Enterprise management loop- an information system for managers, which aggregates operational data and provides its convenient visualization using traffic light technology, performs the functions of a decision support system (DSS). The RA.NET platform is used.
8. Industry Solutions Outline- these are modules: retail trade, transport management, construction management, customer-supplied raw materials, workwear accounting, service, consignment, claims and lawsuits, etc.
9. System Administration Circuit- intended for automated control system specialists. Implements the following functions: differentiation of access rights to the database and system functions, maintaining the integrity of the database, modification of the system itself (reports, menus (interfaces), algorithms), integration with external systems and other system functions .

Distinctive features.

Compliance with the ERP concept and the MRP-II standard. Wide functionality for strategic planning and operational management of enterprise activities: financial, production, material resources, human capital management.

Support for national and international financial reporting standards. Accounting and preparation of financial statements in accordance with the requirements of the legislation of the CIS countries, International Financial Reporting Standards - International Accounting Standard (IFRS - IAS) and Generally Accepted Accounting Principles (US GAAP).

Flexible adaptation to changes in business conditions. Productive use by thousands of enterprises in leading economic sectors of the CIS countries. The system allows you to effectively manage - regardless of economic downturns and upswings and internal changes in the enterprise.

Quick and easy creation of reports of various structures and forms. Modern tools for creating various types of reports in the Galaktika ERP system allow you to quickly receive the necessary reporting in accordance with the standards and rules accepted by the enterprise.

Open for integration with any software. Support for open development standards (XML, COM, ActiveX, ODBC) makes it possible to integrate with any specialized software, as well as replace Galaxy ERP components and subsystems with customers’ own developments. This allows you to create a single information space at the enterprise for solving management problems at any level and eliminate duplication of information.

Organization of remote access to the system without additional costs, including using low-bandwidth channels. Specialists of the customer enterprise can take advantage of all the advantages of a single information space and implement management processes regardless of the geographical location of the enterprise’s divisions and branches.

Filiality. Keeping records of several legal entities in one database allows a holding company and/or a group of companies to conduct centralized administration of legal entity databases, use unified catalogs of regulatory and reference information, flexibly manage access to the credentials of the group and individual legal entities, and obtain consolidated data on the holding /group of companies.

Scalability. The customer enterprise, depending on its needs, gets the opportunity to build and use any configuration of the Galaktika ERP system, with maximum preservation of previous investments in IT. When implementing the system, there is no need to purchase equipment “for growth.”

Possibility of rapid implementation. Proven technologies for deploying automation projects ensure that the implementation of the system takes place in a short time, with a fixed budget and minimal risks for the enterprise. This allows customer enterprises to quickly recoup their IT costs.

Protecting Confidential Information. The set of information security tools built into the Galaktika ERP system fully complies with the governing documents, which is confirmed by the FSTEC certificate of Russia.

Compliance with the international quality standard ISO 9001:2008. The quality management system for the design, development, implementation, technical support and maintenance of the Galaktika ERP system complies with the requirements of the international standard ISO 9001:2008, which is confirmed by relevant certificates.

Affordable price. The Galaktika ERP system is designed for CIS enterprises and fully meets their needs and capabilities.

Availability of special solutions for small companies/simple tasks. Based on the Galaktika ERP system, the Galaktika Progress and Galaktika Start solutions have been developed, which have a lower cost and include functionality necessary and sufficient for small enterprises .

List of resources used:

1. A.V. Kasyanov. Annual report 2007 / ed. A. - M.: GrossMedia: ROSBUKH - 2008.
2. Internet site http://rosbuh.senseagency.ru/
3. Fadeeva E.A. 1C: Accounting 8.0. M.: Alfa-Press, 2007.
4. Internet site http://www.atlants.dp.ua/
5. Internet site www.galaktika.ru

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A public catering enterprise (LLC, USN Income) through an accountable person purchases goods for its business activities in retail stores. The accountable person attaches only cash receipts to the advance report. 1. Is it possible to capitalize the purchased goods on the basis of a cash receipt, since other receipts there are no documents? 2. If not, then what does this violation threaten the enterprise with, since the receipt of goods was previously processed in this way? 3. Do we have the right to demand receipt documents (Torg-12, etc.) in retail stores on the basis cash receipt? 4. What regulations should we refer to when requesting receipt documents and what should we do if we are refused to issue them?

Answer

1. Yes, you can. But to do this, you need to independently issue an additional document confirming the receipt of valuables. For example, when receiving materials, draw up an act of acceptance of materials in Form No. M-7 or in an independently developed and approved form.

2. If you do not issue an acceptance certificate, the tax authorities will exclude these expenses for tax purposes. The cash receipt confirms only the amount that the employee spent. On its basis, it is impossible to accept the acquired values ​​through an employee for accounting.

3. If an employee acquired valuables as an individual without a power of attorney from the organization, then you do not have the right to demand a delivery note in form No. TORG-12, an invoice and other documents based on a cash receipt. Indeed, in this case he acts as an ordinary person acquiring valuables for personal use. But if the employee presents a power of attorney from the organization, the supplier is obliged to issue an invoice and delivery note (clause 3 of Article 168 of the Tax Code of the Russian Federation). This position is set out in the letter of the Ministry of Taxes and Taxes of Russia dated October 10, 2003 No. 03-1-08/2963/11-AL268.

4. The seller is obliged to issue a sales receipt when selling certain types of goods. See the list of such products below. For failure to issue a sales receipt when selling goods, the release of which must be documented by this document, administrative liability is provided. The fine will be:

For an organization from 10,000 to 30,000 rubles,

For officials from 1000 to 3000 rubles.

Sergei Razgulin, actual state councilor of the Russian Federation, 3rd class

How to register the purchase of goods (works, services) through an accountable person

Power of attorney

An employee whose authority is confirmed by a power of attorney can receive purchased goods or accept work or services. It can be written out using standardized forms or. They are approved.

The forms of these powers of attorney are essentially the same, the only difference is that there is a spine. It is needed to record powers of attorney in the registration journal. Whether to keep such a journal or not is up to everyone to decide for themselves. If you don’t know, then it’s easier to apply.

Situation: Is it necessary to issue a power of attorney to an accountable person in order for him to act on behalf of the organization?

No, not necessarily. The legislation does not contain such a requirement.

However, if you do not issue a power of attorney to the employee, the organization may have problems receiving an invoice. It is this document that serves as the basis for deducting VAT on goods (work, services) purchased through an employee ().

Difficulty in obtaining an invoice may arise because when selling for cash, retailers have the right not to issue invoices, but to limit themselves to cash receipts (). Acting without a power of attorney, an employee of an organization acts as an ordinary person purchasing things for personal use. Therefore, the seller is not obliged to issue him an invoice.

But if the employee presents a power of attorney from the organization, the supplier will have to issue an invoice. In this case, the employee will act on behalf of the organization, and the seller will have the obligation to issue the required document ().

Situation: Is it possible to accept an advance report from an employee for the purchase of materials if only a cash receipt is attached to it (without a sales receipt or invoice)

Yes, you can.

But to do this, you need to independently issue an additional document confirming the receipt of valuables (see, for example,).

For example, when materials are received, you can draw up an act of acceptance of materials in a form approved by the head of the organization, for example, according to (,).

It is necessary to draw up such a document, since a cash receipt confirms only the amount that the employee spent. On its basis, it is impossible to take into account values ​​acquired through an employee. A cash receipt does not contain such mandatory details of the primary document as signatures of responsible persons (,).

Situation: Is it possible to accept an employee’s advance report for the purchase of materials if only a sales receipt is attached to it (without a cash receipt). The employee bought materials from the organization on UTII

Yes, you can. But only if the sales receipt contains the required details.

Organizations on UTII have the right not to use CCP. Instead of cash receipts, they give customers sales receipts, receipts, or other documents confirming the sale of goods. In this case, these documents must contain a number of mandatory details:



- payment amount;

This is provided for in Article 2 of the Law of May 22, 2003 No. 54-FZ.

If the sales receipt contains all this data, the advance report can be accepted. The organization will be able to take such expenses into account when calculating income tax. Otherwise, the cost of materials cannot be recognized as expenses.

Such clarifications are contained in letters from the Russian Ministry of Finance.

Having purchased property from a person, draw up a document, the form of which you develop yourself. Indeed, unlike a purchase from an organization or an entrepreneur, for a situation where an item is purchased from a person, there are no standardized forms. Such a document could be, for example, .

Elena Popova, State Advisor of the Tax Service of the Russian Federation, 1st rank .

How to document the sale of goods at retail

The composition of the documents that need to be presented to the buyer varies depending on whether the organization sells the product at retail or.

A sales receipt must be issued when selling the following goods to the public:

• for peddling trade, with the exception of food products (Rules approved);
• textile, clothing, knitted, fur products (Rules approved);
• technically complex household goods, for example, household radio-electronic equipment, communications equipment, photographic and film equipment, musical equipment, electrical household appliances, etc. (clauses and Rules approved);
• cars, motor vehicles, trailers, numbered units (Rules approved);
• precious metals and precious stones (Rules approved);
• animals and plants (Rules approved);
• weapons and ammunition (Rules approved);
• building materials and products (Rules approved);
• furniture (Rules approved).

For failure to issue a sales receipt when selling goods, the release of which is necessarily documented by this document, administrative liability is provided ().

During an inspection, Rospotrebnadzor employees may impose or issue a fine. The fine is:

• for an organization - from 10,000 to 30,000 rubles;
• for officials (for example, the head of an organization, a cashier-operator (seller)) - from 1000 to 3000 rubles.

Such rules are established by articles of the Code of the Russian Federation on Administrative Offenses.

A sales receipt can be drawn up in . It must contain a number of mandatory details:
- name, serial number and date of issue of the document;
- name of the organization (full name of the entrepreneur), TIN;
- name and quantity of paid goods (works, services);
- payment amount;
- position, surname and initials of the seller, his personal signature.

Situation: Is it possible to issue the buyer a consignment note in form No. TORG-12 instead of a sales receipt? The organization sells goods at retail

In addition, the requirement to draw up a sales receipt is one of the requirements for the sale of certain types of goods. Consequently, if the organization did not issue a sales receipt, it violated the rules of trade and consumer rights. In particular, the Federal Antimonopoly Service of the North-Western District came to this conclusion.

For failure to comply with such requirements.

The name of the purchases is not required on the cash receipt

Yes, Galina, you have the right to write off expenses.

A cash receipt is not a primary document (). It only confirms the fact and time of payment. Therefore, in order to write off expenses, in addition to the cash receipt, you need a sales receipt, which must contain all the necessary initial details. This is the date, contents of the transaction, INN and KPP of the seller, a list of goods and the signature of the compiler. Therefore, even if the cash receipt does not detail purchases, and the employee attached a sales receipt to the advance report, then you have the right to take into account the costs.

Ideal sample
The order on the procedure for settlements with accountable employees and other documents are in the section “Your personnel secretary” > “Registration of various payments to employees” > “The employee is given money on account.”

According to the Federal Tax Service of Russia, expenses confirmed only by a cash register receipt are not reflected in tax accounting

As a general rule, when calculating income tax, an organization has the right to take into account only justified and documented expenses (). However, the Tax Code does not contain clear lists of documents that can be used to confirm specific types of expenses. Article 252 of the Tax Code of the Russian Federation only states that supporting documents must be drawn up in accordance with the legislation of the Russian Federation, and if expenses are made on the territory of a foreign state, then in accordance with the business customs applied in that state.

In this regard, the question arises: are the organization’s expenses for the purchase of goods, works or services through an accountable person considered properly confirmed if the seller issued only one primary document, for example, only a cash receipt or only a sales receipt? And is it possible to take into account expenses confirmed by this document alone? Let's analyze letters from tax authorities at different levels to find out what inspectors think about this.

The Federal Tax Service of Russia believes that a cash receipt alone is sufficient to confirm expenses, but not to recognize these expenses in tax accounting.

Recently, the Federal Tax Service of Russia issued a letter in which, in response to the organization’s request, it indicated that, in principle, the expenses incurred can be confirmed only by a cash receipt issued by the seller (). However, in the same letter, the department noted that in order to recognize such expenses in tax accounting, the purchasing company, in addition to the cash receipt, must have other primary documents indicating the connection of the expenses incurred with its activities aimed at generating income 1 . Indeed, for tax purposes, expenses are considered only those expenses that are incurred to carry out entrepreneurial, economic or other activities aimed at generating income ().

This is the logic of the tax authorities. In their opinion, a cash receipt printed by cash register equipment on paper confirms only the fact of cash payment between the seller and the buyer (Regulations on the registration and use of cash register equipment used by organizations and individual entrepreneurs, approved). It follows that the cash register receipt provides information only about the settlement with the seller (including the date and time of payment, the total amount of payment), and not about the purchase of goods, work or services from him.

Moreover, the department emphasized that the cash register check does not contain all the required details of the primary accounting document, which are listed in Article 9 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting” (see sidebar “Reference”). In particular, the cash receipt usually does not contain such details as the name of the position and the signature of the person who performed the business transaction and is responsible for its correct execution. From this, the tax authorities concluded that the cash register receipt is not the primary accounting document on the basis of which the company has the right to recognize expenses. Moreover, a cash receipt is issued not to the organization itself, but to an individual (usually its employee) through whom the settlement with the counterparty was made or the purchase was made. Thus, a cash register receipt only confirms that the employee (and not the company) paid the seller for the goods, work, and services purchased from him.

The tax department indicated that expenses for cash purchases can be taken into account only if, in addition to the cash receipt, the organization also has other documents indicating the connection of the expenses incurred with its activities aimed at generating income

In turn, this employee reports to the organization for the money spent by drawing up and submitting to the accounting department an advance report with attached cash and sales receipts, receipts for cash receipts, strict reporting forms and other documents confirming the fact of payment. It is on the basis of an advance report and sales receipts, not cash receipts, that the company takes into account inventory items purchased for it by an employee in cash. Cash receipts, receipts for cash receipt orders, strict reporting forms and other similar documents confirm only the fact of payment of goods and materials. Therefore, the Federal Tax Service of Russia came to the following conclusion ():

«<…>Taking into account the above, the taxpayer has the right to confirm the expenses incurred with a cash receipt, however, in order to account for expenses for tax purposes, along with a cash receipt, other primary documents are necessary that indicate the connection of the expenses incurred with the organization’s activities aimed at generating income.”

Based on the department’s arguments, it can be assumed that it is enough for an organization to have at least an advance report in order to prove the existence of a connection between the expenses incurred and the company’s economic activities. After all, the advance report and the total amount of expenses for it are approved by the general director of the organization or another authorized person. By approving an employee's advance report, a company official actually confirms the expediency of the expenses incurred and instructs the accounting department to capitalize the goods, work, and services purchased by the accountable person and write off the funds issued against him for the report. However, it does not contain a direct conclusion about whether the advance report and the cash receipt attached to it are sufficient to recognize expenses.

However, previously Moscow tax authorities believed that a cash receipt is still the primary accounting document confirming the purchase of goods, works, services (letters, etc.) in cash. Therefore, they allowed companies to recognize in tax accounting expenses incurred using such a check ():

«<…>If the organization’s expenses are confirmed by documents that comply with the requirements of the Accounting Law, these documents, including a cash receipt, can be considered in order to document the expenses taken into account when taxing profits.”

Reference

Any primary accounting document must contain seven mandatory details

The list of these details is given in Article 9 of Federal Law dated December 6, 2011 No. 402-FZ and includes:

- Title of the document;
— the date of its preparation;
— name of the organization, entrepreneur or other economic entity that compiled the document;
— content of the fact of economic life (economic transaction);
- the value of the natural or monetary measurement of a fact of economic life, indicating the units of measurement;
— the name of the position of the person (persons) who completed the transaction or operation and is responsible for the correctness of its execution;
- signature of this person indicating his last name and initials or other details necessary for his identification

Tax officials indicated that if there is a list of purchases in the cash register receipt, issuing a sales receipt is not mandatory

The list of mandatory details of a cash receipt is established by the Regulations on the use of cash registers when making cash settlements with the population (approved). It includes:

— name and TIN of the organization;
— serial number of the KKM;
— serial number of the check;
— date and time of purchase or provision of services;
— cost of purchase or service;
- a sign of the fiscal regime.

Moscow tax officials admitted that a cash receipt containing a list of purchased goods confirms not only their payment, but also their acquisition. Therefore, it can be the basis for capitalizing inventory items and reflecting the costs of their purchase in tax accounting

In addition to the details listed in this paragraph, the cash register receipt may contain other information provided for by the technical requirements for cash registers or due to the specifics of its scope of application (paragraph 3, clause 4 of the Regulations on the use of cash registers when making cash settlements with the population). Most often, cash register receipts printed on modern technology contain a list of purchased goods, including their name, quantity, price and total cost of goods of one type.

Moscow tax authorities believe that if there is a list of purchases in the cash register receipt, a sales receipt is not needed ():

«<…>If the name of the purchased product is indicated on the cash receipt issued to the buyer, the organization engaged in retail trade is not obliged to issue a sales receipt.”

Moreover, the Federal Tax Service of Russia for the city of Moscow recognized that a cash receipt containing a list of goods confirms not only their payment, but also their acquisition, therefore it can be the basis for capitalizing inventory items and reflecting the costs of their purchase in tax accounting ():

«<…>Cash receipts can also be primary accounting documents confirming the actual cost of purchasing goods (work, services) in cash.”

Only if the cash register receipt does not contain a list of purchased goods, the seller, at the buyer’s request, issues him a sales receipt (letters and). This document must contain all seven details required for primary accounting documents (see the “Help” sidebar).

According to the Federal Tax Service of Russia, checks with a cash register number that is not registered with the seller with the tax authorities are not proof of expenses

If a cash receipt with a cash register number that is not registered with the counterparty with the tax authorities is presented as documentary evidence of expenses, the Federal Tax Service of Russia recommends that local inspectors exclude expenses from the buyer and refuse to deduct VAT on this transaction.

Often, when conducting on-site audits, tax officials discover that cash receipts presented as documentary evidence of expenses for the purchase of goods, work or services indicate the number of a cash register, which is not registered with the counterparty with the tax authorities. In such situations, inspectors at a minimum exclude the costs of the purchasing organization for the purchase of goods, works, and services from this counterparty and recalculate its income tax. The Federal Tax Service of Russia confirmed the correctness of such actions.

In June 2013, the department prepared for territorial inspectorates a review of arbitration practice on disputes arising in connection with the application of administrative liability for the most common violations in the procedure for conducting cash transactions and when working with cash (2). In addition to other conclusions recommended to inspectors for practical application, the Federal Tax Service of Russia indicated:

«<…>Cash receipts presented to confirm expenses, containing the number of cash register equipment, which is not registered with the tax authority for the counterparty, indicate that business transactions were not actually carried out by the organization on whose behalf the cash receipts were submitted.”

Since the reality of transactions with the counterparty has not been proven, the department noted that under similar circumstances, inspectors have the right to exclude from the buyer expenses confirmed by such cash receipts and refuse to deduct VAT on this transaction.

Moscow tax officials believe that in some cases expenses can be confirmed even with a certified copy of a cash receipt

Over time, the information reflected on a cash receipt may fade or fade completely. Often, after just a few months, cash register checks turn into completely blank pieces of paper, as if nothing had been printed on them at all. This happens if the cash register uses, for example, the thermal printing method. It is almost impossible to recover lost information on your own.

Of course, the purchasing organization can request a duplicate sales receipt from the seller. But this is not always possible. In such a situation, Moscow tax officials recommended making photocopies of cash register receipts and certifying them properly (letters from the Federal Tax Service of Russia for Moscow and). Obviously, photocopies need to be made when the information on the cash receipt can still be read. It is advisable to file the original of the check itself with its copy. For information on how to certify a copy of a cash receipt, see the “Please Note” sidebar.

According to the Federal Tax Service of Russia for Moscow, certified photocopies of cash register receipts can be considered primary accounting documents confirming expenses for the purchase of goods, works, and services in cash (). This means that the absence of a readable cash register receipt, if there is a copy made from it in advance, is not an obstacle to the recognition in tax accounting of expenses for the purchase of goods, works, services paid for with this check. At the same time, the issuance by the seller of copies of cash receipts, rather than their duplicates, is not allowed ().

Even if the cash register receipt still faded and the purchasing organization did not have time to make a photocopy of it, it will be able to confirm the expenses with a sales receipt (letters from the Federal Tax Service of Russia for Moscow and):

«<…>If cash register models used in the established order form unstable prints of payment documents (checks), on which the reflected information may be lost (faded) over time (for example, the thermal printing method is used), the taxpayer must make duly certified copies of such checks or have soft (commercial) checks with the relevant details.”

If the cash receipt nevertheless faded and the purchasing organization did not have time to make a photocopy of it, it will be able to confirm the expenses for the purchase of goods, works, services on it with a sales receipt

The sales receipt must indicate the name of the seller, the date of sale, the names of the goods or services purchased, their prices and quantities, the surname, initials and signature of the seller, that is, all details that are mandatory for the primary accounting document.

Expenses for the purchase of goods and materials from a person who uses UTII or a patent system and does not use cash registers, and their payment can be confirmed with one sales receipt

Some categories of sellers have the right not to use cash register systems when making cash payments or payments using payment cards. These categories, in particular, include (Federal Law dated May 22, 2003 No. 54-FZ “On the use of cash register equipment when making cash payments and (or) payments using payment cards”, hereinafter -):

— organizations and individual entrepreneurs using UTII when selling goods, works, services within the framework of “imputed” activities;
- entrepreneurs who have switched to a patent taxation system when carrying out activities to which this system is applied.

These persons, instead of a cash register receipt, are obliged, at the time of payment for goods, work, or services, to issue, at the buyer’s request, a sales receipt, receipt or other document confirming the receipt of money. The list of information that must be reflected in this document is given in Article 2 of the Law on CCP. The Federal Tax Service of Russia explained that a cash register receipt and such a document, from the point of view of confirming the fact of payment for goods, are identical (3):

«<…>In this regard, an organization that purchased goods for cash from a supplier who pays UTII has the right to use a document drawn up in accordance with Article 2 of the Law on CCP to confirm its expenses for profit tax purposes.”

Thus, a sales receipt, receipt or other similar document issued by the “impeller” or an entrepreneur applying the patent taxation system simultaneously confirms both the acquisition of goods and materials and their payment. Moscow tax officials adhere to a similar point of view (). They additionally indicated that the standard form of a sales receipt has not been approved, therefore each taxpayer has the right to develop, approve and apply its own form. The main thing is that it includes all the mandatory details of the primary document provided for by the Law on CCP and the legislation on accounting.

note

To confirm expenses, it is enough for a photocopy of the cash receipt to be certified by the signature of an official and the seal of the organization

A copy of a document fully reproduces the information of the original document and all its external features or part of them, but has no legal force (GOST R 51141-98, approved).

Unlike a simple copy, a certified copy of a document contains additional details that give it legal force (). We are talking about putting a certification inscription on a copy of a document. Such an inscription consists of the following elements (GOST R 6.30-2003, approved):

- the words “True”;
— the title of the position of the person who certified the copy (this person does not have to be the general director of the organization; a copy of the document has the right to be certified, for example, by his deputy, chief or even ordinary accountant);
— personal signature of this official;
— decryption of the signature (initials and surname);
— date of certification.

Tax officials admit that the legislation on taxes and fees does not clarify what should be understood by a document duly certified (). Therefore, they believe that if the civil legislation of the Russian Federation does not establish the obligation to notarize documents or their copies, it is enough to certify them with the signature of an official of the company and an imprint of its seal

A sales receipt, receipt or other similar document issued by the “impeller” or an entrepreneur applying the patent taxation system simultaneously confirms both the acquisition of goods and materials and their payment

However, in order to recognize expenses for such a purchase in tax accounting, the purchasing organization, in addition to the specified document, will also need primary documents indicating the connection of the expenses incurred with the implementation of activities aimed at generating income (Tax Code of the Russian Federation and).

Let us note that in the case of purchasing goods, works, services from persons who do not use cash register systems on completely legal grounds, inspectors can still make claims regarding the documentary evidence of this operation. After all, just on the basis of one sales receipt, it is impossible to reliably establish that it was issued by the UTII payer or an entrepreneur applying the patent taxation system. Therefore, it is advisable for organizations purchasing goods and materials from these categories of taxpayers to request from them a copy of the patent or a notice issued by the inspectorate about registration as a “imputed person.”

Of course, it is possible that the seller will refuse to provide a copy of such a document, especially since he is not obliged to provide it to his clients. In this case, if disagreements arise with the tax authorities, we recommend referring to the fact that the provisions of the Tax Code do not impose on the buyer the obligation to check the tax status of its counterparties.

1 To learn about the cases in which organizations also have to submit various internal documents to confirm expenses, read the article “With the help of which internal documents, which are not primary, companies confirm the economic feasibility of expenses” in this issue of the magazine.

3 This letter is included in the list of clarifications of the Federal Tax Service of Russia, mandatory for use by tax authorities, and is posted on the website of the Federal Tax Service in the appropriate section.