On the difference between the concepts of “acceptance for accounting” and “receipt of goods”

Why does an accountant need to look at the contract for the purchase of goods? Firstly, in order to correctly determine the moment of acceptance of the goods for registration, which directly depends on the terms of the concluded contract. I'll explain how.

The fact is that it is necessary to reflect the purchased goods on account 41 “Goods” exactly when the ownership of it has transferred to the organization. Goods that do not belong to it are recorded in off-balance sheet accounts.

When does the buyer acquire ownership? Article 223 of the Civil Code states that, unless otherwise specified in the contract, this right arises from the moment of transfer of the thing. But what is meant by such a transfer is defined in Article 224. This is the delivery of the thing to the purchaser, as well as delivery to the carrier for sending to the purchaser or delivery to a communications organization for sending the thing to the purchaser. Or, more simply put, the transfer of the item to the buyer or the first carrier.

There are similar rules in Chapter 30 of the Civil Code, dedicated to purchase and sale. Article 458 states that the seller's obligation to deliver the goods is considered fulfilled when the goods are delivered to the buyer or handed over to the first carrier. Again, unless otherwise provided in the purchase and sale agreement itself.

As you can see, in all cases, the moment of transfer of ownership, and therefore the moment when the goods must be accepted for accounting, will depend on what is written in the sales contract.

And since we are talking about accepting goods for accounting, let’s immediately clarify what we mean by it. After all, not a single regulatory document provides an official definition of this extremely important term.

Accounting for transactions with goods is regulated by the same basic documents as accounting for any inventories. These are PBU 5/01 “Accounting for inventories” and Guidelines for their accounting, approved by Order of the Ministry of Finance N 119n. There are, of course, also special documents that are intended only for organizations specializing in trade, but we will talk about them later.

So, if we open PBU 5/01 with you, we will read in it that inventories are taken into account. And if we open the Methodological Instructions for Accounting for Inventory, we will see that in many sections of this document we are talking about their capitalization. What's the difference?

I believe that registration should be understood as legal control over a product, that is, the transfer of ownership of it, regardless of where it is physically located. For example, goods in Magadan are shipped to the first carrier. Now, the goods were loaded onto the ship, and, unless otherwise agreed in the contract with the buyer, who is the owner of the goods at this moment? He has already become a buyer, although he has not seen the product in person. And therefore, at this moment, the buyer is obliged to accept this product for his account, despite the fact that he does not physically have the product.

And when I say “posting,” I mean transferring the goods under reporting to the financially responsible person who is responsible for its safety. As soon as the goods are loaded, for example, onto a ship, the carrier is responsible for its safety. Once it has been transferred to the buyer's warehouse, the financially responsible person who received it is responsible for the safety of the goods. And you need to capitalize the goods when you gain physical control over them. This means that other people’s goods can also be capitalized. For example, accepted for commission or safekeeping. They will need to be reflected in off-balance sheet accounts.

That is, in accounting, transactions involving the movement of goods are reflected based on who the owner is (acceptance of registration), and based on where the goods are physically located and who bears the risk of its destruction or loss (posting).

By the way, confirmation that these transactions reflect various independent facts of economic activity can be found in the Civil Code. If we look at Articles 211 and 459, which deal with the risks of accidental loss of property, it becomes clear that the person who owns it does not necessarily bear the risks of its loss. In other words, ownership of a product does not always pass to the buyer simultaneously with the risk of its loss or damage. This means that this will be reflected in accounting at different times.

First published in the publication “General Book. Conference Hall” 2011, No. 06

Documentary support for the receipt of purchased goods and materials at the company’s warehouse is a mandatory procedure dictated by the Law “On Accounting”. Let us remind you how to properly capitalize goods and justify this operation with the relevant documents.

Receipt of goods: registration of the operation

Capitalization is two combined operations: the actual receipt of goods and materials and the primary accounting of received assets. Acceptance is usually carried out by a financially responsible person (for example, a storekeeper) or a person with authority under a power of attorney issued by the company, in the presence of a representative of the supplier (unless other conditions are agreed upon).

The release of goods and materials by the supplier company is accompanied by primary accounting documents:

• waybill (in 2 copies) – a document that records the details of both parties to the transaction, the names of the goods supplied, their quantity, price, total cost, VAT. During the acceptance of goods and materials, the compliance of the values ​​stated in it and those actually accepted is checked. Upon completion (if no inconsistencies or defects are found), the information in the invoice is certified by the signatures of representatives of the supplier and buyer, and a seal. A delivery note is a universal document: for the seller it is consumable, and for the buyer it is a document accompanying the receipt of goods;
• invoice – a mandatory document if the supplier pays VAT. An invoice makes it possible to recover VAT on purchased goods. Companies that apply simplified special tax regimes do not work with this tax and have the right not to draw up an invoice, and when receiving goods and materials from a supplier using OSNO, not to accept VAT for reimbursement;
• a consignment note used to formalize the transportation of goods and record payments for their transportation.

The posting of goods to a warehouse is often accompanied by a universal transfer document (UDD), which is a form that combines a delivery note and an invoice and, accordingly, replaces them. UPD came into force in 2013, but is not mandatory for use. Companies are allowed to decide independently whether to draw up two traditional documents or replace them with one UPD, the use of which greatly simplifies the procedure for receiving and transferring inventory items.

For the goods and materials received on the invoice, the storekeeper prepares a capitalization - an acceptance certificate of the TORG-1 form and a product label of the TORG-11 form, where all items of goods are recorded. In case of discrepancies with the invoice or defects identified during receipt of goods and materials, a report of form TORG-2 is drawn up, which will serve as the basis for filing a claim.

Situation. When should goods be accepted for accounting if arrival was on Saturday and unloading on Monday?

According to the accounting policy of the enterprise, the date of reflection in the accounting of incoming property is the date of its actual receipt, indicated in transport, commercial and other documents that, in accordance with the law, agreement of the parties or business customs, are used to confirm transactions.

When a vehicle with goods enters the protected territory of the organization, security workers (checkpoint) make a note about its receipt (receipt) in the universal transfer document and in the gr. 24 CMR invoices, which are issued by the Russian supplier.

This mark is placed on the date the vehicle entered the organization’s territory, regardless of when the goods began to be unloaded and were accepted by warehouse workers.

For example, a car arrived with goods at the organization’s territory on Saturday 01/20/2018. The security guard made a note in the CMR invoice about the receipt of the goods on 01/20/2018, and the car was unloaded on Monday 01/22/2018 due to the fact that the warehouse and, accordingly, the warehouse employees work only on weekdays.

In this case, wouldn’t the posting of goods on January 20, 2018 be a violation leading to the recognition of the operation as not economically justified?

What should be understood by the specific date of acceptance of assets for accounting?

The basis for the acceptance and posting of materials are the accompanying documents (waybills, delivery notes, etc.) for the materials received by the organization |*| (clause 26 of the Instructions for accounting of inventories, approved by Resolution of the Ministry of Finance of the Republic of Belarus dated November 12, 2010 No. 133; hereinafter referred to as Instruction No. 133).

* Information on issuing an invoice for the shipment of goods

The date of a business transaction is the date of acceptance for accounting of assets and liabilities that are the result of this transaction in accordance with the legislation of the Republic of Belarus or an agreement (clarification of the Ministry of Finance of the Republic of Belarus dated March 12, 2011 No. 15-1-6/131 “On determining the date of acceptance of goods to accounting"; hereinafter – explanation No. 15-1-6/131). Taking into account all the variety of civil legal relations into which organizations enter in the process of economic activity, incl. When carrying out foreign trade transactions, the legislation does not establish what should be understood by the specific date of acceptance of assets for accounting, and it does not provide criteria for its determination.

One of the main criteria should be considered the transition to the organization of risks and benefits associated with ownership of incoming assets.

Therefore, the date the organization accepted assets for accounting (which is also indicated in explanation No. 15-1-6/131) may be:

– the date of their actual receipt , indicated in transport, commercial and other documents (TTN-1, CMR waybill , invoice, acceptance certificate, receipt order, etc.), which in accordance with the law, agreement of the parties or business customs are used to confirm transactions;

– the date of placement of goods under customs regimes (procedures) provided for by customs legislation;

– date of acceptance of assets for transportation, if it is carried out by the organization’s own transport;

– the date of acceptance of assets for transportation by the forwarder (carrier), if payment for their services is made by the organization that receives the assets.

An organization, based on the specifics of its activities and the terms of concluded foreign trade agreements, independently determines the date of acceptance of assets for accounting. The procedure for determining it must be fixed in the accounting policies of the organization.

After delivery of the cargo, the driver (forwarder) presents at least 3 pages of the CMR consignment note to the recipient, who is required to fill out all pages. 24 CMR consignment note (clause 29 of the Instructions on the procedure for issuing an international goods and transport consignment note “CMR”, approved by Resolution of the Ministry of Transport of the Republic of Belarus dated February 20, 2012 No. 11; hereinafter referred to as Instruction No. 11).

In gr. 24 CMR consignment note, the recipient indicates the date of receipt of the cargo, the time of arrival of the vehicle for unloading and departure after its completion in hours and minutes.

The financially responsible person of the recipient puts his signature (with a transcript) and a seal (stamp), which certifies the fact of acceptance of the cargo. One page of the CMR waybill remains with the consignee, and 2 pages are returned to the carrier.

Please note that Instruction No. 11 determines the procedure for issuing the international consignment note “CMR” |*| when carrying out international road transport of goods starting from the territory of the Republic of Belarus (clause 1 of Instruction No. 11).

* Information on documenting international road transport

For other international transportation, one should be guided by the requirements of the Convention on the Contract for the International Carriage of Goods by Road (CMR), adopted in Geneva on May 19, 1956 and which entered into force for the Republic of Belarus on July 4, 1993. Upon arrival of the cargo at the place designated for its delivery , the recipient has the right to demand the transfer of the 2nd copy of the invoice to him and the delivery of the cargo to him, and he issues a corresponding receipt of acceptance. If the loss of cargo is established or if the cargo has not arrived after the expiration of the period provided for in Art. 19 CMR, the recipient may demand on his own behalf satisfaction from the transporter, referring to the rights secured to him by the contract of carriage (Clause 1, Article 13 CMR).

Thus, the CMR, unlike Instruction No. 11, does not require that a mark in gr. 24 CMR must be supplied by the financially responsible person.

In this situation, security post employees cannot be considered as persons who are authorized to accept the cargo and who can make a mark in the gr. 24 CMR, which formally allows us to talk about not entirely correct execution of documents.

In this regard, the mark in gr. 24 CMR should have been made on 01/22/2018, i.e. on the date of arrival at work of the financially responsible person or other person who will actually accept the cargo.

What expenses can be recognized as economically justified expenses?

With regard to the possibility of recognizing costs for further write-off of goods received under such documents as economically unjustified costs, please pay attention to the following legal requirements:

– expenses cannot be recognized as economically justified costs in a situation where goods (intangible assets) have not actually been received, work has not been performed, services have not been provided, property rights have not been transferred (subclause 3.1, clause 3, article 130 of the Tax Code of the Republic of Belarus; further – NK);

– one of the principles of accounting and reporting is the principle of the predominance of economic content. It means that business transactions are reflected in accounting and reporting based not so much on their legal content, but on their economic content (clauses 1 and 7 of the Law of the Republic of Belarus dated July 12, 2013 No. 57-Z “On Accounting and Reporting”).

This principle means that business transactions must still be reflected in accounting if they took place and were actually completed, even if there are violations of the legal aspects of the completed business transactions (for example, violations of the procedure for documenting documents that do not entail the possibility of recognition such documents are invalid (having no legal force)).

Tax accounting is the accounting of taxable items by payers (other obligated persons) and the determination of the tax base for taxes, fees (duties) by means of calculated adjustments to accounting data, unless otherwise established by tax legislation (clause 1 of Article 62 of the Tax Code). Tax accounting is maintained solely for the purposes of taxation and tax control. It is based on accounting data and (or) on other documented data on objects subject to taxation or related to taxation (clause 2 of article 62 of the Tax Code) |*|.

* Information about determining the date of receipt of goods

A similar norm is enshrined in paragraph 2 of Art. 130 Tax Code: costs for the production and sale of goods (work, services) are recognized as economically justified costs determined on the basis of accounting documents (if necessary, by making calculated adjustments to accounting data within the framework of tax accounting), unless otherwise established by the Tax Code, and also adjustments determined taking into account the provisions of Art. 30-1 NK.

Thus, based on the above information in the situation under consideration, the cost of the goods actually received by the organization, incl. and in case of execution of documents in violation of the legislation of the Republic of Belarus in terms of determining the date of its acceptance for accounting, and subsequently written off as the cost of goods sold in accounting, as well as recognized as expenses in tax accounting, cannot be recognized as an economically unjustified operation in accordance with the requirements sub. 3.1 clause 3 art. 130 NK.

Incorrect determination of the date of acceptance of goods for accounting may lead to a distortion (decrease or increase) of its accounting value due to incorrect application of the foreign exchange rate used for the purposes of reflecting (determining) the cost of goods received in accounting. This, in turn, may lead to a distortion in certain reporting and (or) tax periods of the cost of such goods recognized as expenses in tax accounting, and the indicator of exchange rate differences arising when revaluing the debt to the supplier of such goods.

Accounting for goods receipt: postings

The receipt of inventory items in accounting is reflected in the following entries:

Let us dwell on the situation with the identification of defects. This can happen in two situations:

• during acceptance. If the goods have not yet been paid for and are not accepted for accounting, then until they are returned to the supplier, they are taken into account on the balance sheet as a debit to account 002; upon return, account 002 is credited;
• after acceptance for registration and payment. In this case, the return to the supplier and the write-off or restoration of VAT are recorded in accounting:

Accounting example - posting goods to a warehouse

goods were purchased for further resale from Crocus LLC on an advance payment basis. The cost of a batch of goods is 1,180,000 rubles. including VAT (18%). Delivery costs amounted to 70,800 rubles. in view of VAT. After full payment for the consignment and acceptance of inventory and materials for accounting, goods were identified that were not declared in the specification and were subject to return in the amount of 118,000 rubles. VAT included. After filing a claim, it is returned to the supplier. Transportation of goods is carried out at the expense of the supplier. The accountant will document the transactions with the following entries:

Date of invoice and date of actual receipt of goods

Mari-nochka

look at this, maybe *it will help* - www.vkursedela.ru/article3099/

Question: Is it possible for a situation where the date of drawing up invoice No. TORG-12 is the 10th day of the current month, and the date of shipment of inventory items to the buyer from our warehouse is the 15th day of the current month? A. A. Fisenko, Moscow

Answer: As you know, all business transactions carried out by an organization (in this case, the shipment of goods) must be confirmed by primary accounting documents on the basis of which accounting records are maintained/1. According to the norms of civil legislation, shipment means: – the actual transfer of goods by the seller to the buyer (or the person indicated by him); – actual transfer of goods by the seller to the carrier, if the contract does not assign the seller the obligation to deliver the goods/2. The primary accounting document must be drawn up at the time of the transaction, and if this is not possible, immediately after its completion/3. The primary document used to formalize the sale (release) of inventory items is the consignment note in form No. TORG-12. Instructions for the use and completion of forms of primary accounting documentation for recording trade operations/4 do not contain requirements for filling out the “date of document preparation” field of this invoice.

However, the Ministry of Finance and the Federal Tax Service of Russia have a different opinion. They indicated that the day of shipment should be considered the date of the first drawing up of the primary document issued to the buyer/5. Thus, the date of shipment (transfer) of goods is recognized as the date of the first drawing up of the primary document issued to the buyer or to the carrier for delivery of goods to the buyer. Since the primary accounting document confirming the shipment of goods to recipients is the TORG-12 invoice, the date of its preparation is taken as the date of this shipment and, accordingly, the date of sale (transfer) of goods. Your organization must draw up a TORG-12 invoice directly on the day of shipment of the goods - the 15th of the current month.

1) clause 1 art. 9 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting” 2) Art. 458 Civil Code of the Russian Federation 3) clause 4 art. 9 of the Federal Law of November 21, 1996 No. 129-FZ 4) approved. Resolution of the State Statistics Committee of Russia dated December 25, 1998 No. 132 5) letters of the Ministry of Finance of Russia dated March 16, 2006 No. 03-04-11/53, Federal Tax Service of Russia dated February 28, 2006 No. MM-6-03/ [email protected] **

if a TTN is attached to the TORG, then the date may not match - the release from the warehouse to the carrier / the carrier delivered to the company..

The posting of goods is

Any large or medium-sized enterprise will need storage space, which is absolutely impossible to do without. A warehouse may be needed not only for storing goods and any products, but also so that workshops can ensure productive work without interruptions.

In order to carry out such a process, careful inventory control is necessary. To make it easier to understand the entire system in the future.

Warehouse accounting must be organized in the most rational way, otherwise there will be absolutely no point in maintaining it.

It is necessary to make all entries in the table created for this purpose in a timely manner and this will allow you to avoid most problems in the future.

Thanks to such accounting, you can easily identify exactly when a particular product arrived, and you can also easily detect shortages. So, posting goods allows you to use warehouse space in the most efficient way.

Moreover, it is the competent posting of goods that allows the work to be completed quickly and efficiently.

So you should pay all attention to correctly filling out documents related to such tasks, and then production will be able to develop much faster and easily find the accompanying clientele.

The goods have not been received. The problem of applying VAT deduction

A Russian organization purchased goods from a foreign supplier. According to the terms of the contract, delivery is carried out on CPT terms (according to Incoterms 2000). The place of delivery is the customs post chosen by the supplier. The place and date of delivery are indicated in the transport documents (bill of lading), i.e. The transfer of title is the date of discharge over the ship's rail as stated on the bill of lading. In addition, the buyer has entered into an agreement with a Russian organization (broker), which carries out transport forwarding at the port and at customs, carries out customs clearance of the goods and places them in a temporary storage warehouse. On the date of transfer of ownership, the buyer registered the goods, paid VAT, customs duties and fees, but did not manage to remove all the goods from the broker’s temporary storage warehouse before the end of the tax period.

At the end of the tax period, can the buyer refund VAT in full on goods registered and located in a temporary storage warehouse with a broker in the presence of all primary documents (customs declaration, bill of lading, payment orders for customs duties and VAT)?

According to paragraph 2 of Art.
171 of the Tax Code of the Russian Federation are subject to deductions
, in particular,
those paid by the taxpayer when importing goods into the territory of the Russian Federation
and other territories under its jurisdiction, in customs procedures for release for domestic consumption, temporary import and processing outside the customs territory in relation to goods (work, services), as well as property rights acquired for carrying out operations recognized as objects of VAT taxation, goods (works, services) acquired for resale.
To deduct VAT, the following conditions must be met
:

– actual payment

amounts of VAT when importing goods into the territory of the Russian Federation and other territories under its jurisdiction;

– registration

goods (works, services), property rights.

The latter condition is the subject of heated debate.

The position of the inspectors is as follows.

The moment of acceptance of goods for registration

For VAT purposes,
the actual date of receipt of
goods received by the organization should be considered based on the relevant primary documents.

Thus, VAT amounts presented for the purchase of materials that were not actually received by the organization and were not capitalized are not accepted for deduction.

(letter of the Ministry of Finance of the Russian Federation dated September 26, 2008 No. 03-07-11/318).

Let's figure out what acceptance for accounting means

.

Art. 223 Civil Code of the Russian Federation

It is established that
the right of ownership
of the acquirer of a thing under a contract arises
from the moment of its transfer
, unless otherwise provided by law or contract.

Delivery is the delivery of a thing

to the acquirer,
as well as delivery to a carrier for shipment to the acquirer
or delivery to a communications organization for forwarding to the acquirer of things alienated without the obligation of delivery.

The item is considered delivered

to the acquirer
from the moment
of its actual
receipt into the possession of the acquirer or the person indicated by him
.

The transfer of a bill of lading is equivalent to the transfer of a thing

or another document of title to it (
Article 224 of the Civil Code of the Russian Federation
).

The rules for the formation in accounting of information about an organization’s inventories are established by PBU 5/01 “Accounting for inventories”

, approved by order of the Ministry of Finance of the Russian Federation dated 06/09/2001 No. 44n.

And paragraph 2 of PBU 5/01 states that goods are part of inventories acquired or received from other legal entities or individuals and intended for sale.

Consequently, accounting of goods is carried out according to the rules of PBU 5/01

.

Clause 26 of PBU 5/01 stipulates that inventories owned by the organization but in transit

or transferred to the buyer as collateral,
are taken into account in accounting
in the assessment provided for in the contract, with subsequent clarification of the actual cost.

This means that goods, the ownership of which has transferred to the purchasing organization, but have not yet been received at the organization’s warehouse

, must be accounted for on account 41, to which you have the right to open a separate sub-account, for example, “Goods in transit, recorded at contract value.”

When the actual cost of goods is formed (for example, delivery costs, brokerage fees, etc. will be taken into account), the cost of goods will be clarified.

When goods arrive at the warehouse, the actual cost of goods will be taken into account in account 41 subaccount “Goods in warehouse”.

P. 10 Guidelines for accounting of inventories

, approved by order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119n, it is established that
amounts paid for inventories that have not been removed from suppliers’ warehouses and are in transit are taken into account in accounting in settlement accounts as receivables
.

However, as the Federal Antimonopoly Service of the North Caucasus
District
, this item
applies to inventories that are not at the disposal of the buyer
.

That is , to inventories for which ownership has not passed to the buyer

.

After all, only the owner of this property can dispose of property.

In addition, both PBU 5/01 and clause 10 of the Methodological Instructions provide for the reflection of unaccounted goods in the balance sheet asset

.

And if the organization does not have ownership rights (the right of economic management or operational management, respectively) for the received material assets, the latter must be accounted for in off-balance sheet accounts (Resolution dated October 4, 2005 No. F08-4673/2005-1849A).

It should be noted that earlier officials were also supported by some courts.

.

Thus, the Federal Antimonopoly Service of the Volga Region

in the resolution dated November 1, 2007 No. A57-14388/06, he indicated that the current system of regulatory documents on accounting does not establish the procedure for accepting inventory items for accounting at the moment of transfer of ownership.

PBU 5/01 uses the term “date of acceptance for accounting”, but it is nowhere linked to the moment of transfer of ownership to the buyer

for inventory items.

Inventories, like all other types of assets, are taken into account during the transition to organizing control over them

.

If the right of ownership, economic management or operational management is transferred to controlled inventories, then in accounting the latter should be reflected on the balance sheet (on balance sheet accounts), in other cases (commission, processing, pledge, etc.) inventories will be accounted for corresponding off-balance sheet accounts.

Thus, in order to accept assets for accounting, the primary step is to establish control over them

.

According to the Methodological Guidelines for Accounting for Inventory, establishing control means the receipt of goods at the organization’s warehouse

.

Therefore, regardless of the existence of ownership rights to inventories, if they have not yet arrived at the organization's warehouse

, according to the Methodological Instructions,
they should not be accepted for balance sheet accounting, since control has not been established over them
.

In addition, in the Chart of Accounts there is no mention of the possibility of reflecting goods in transit using account 41.

Thus, the taxpayer does not have the right to take into account in one tax period inventory items that actually arrived at the enterprise’s warehouse in another tax period, and to claim corresponding tax deductions in the disputed tax period (end quote)

.

arbitration practice subsequently

.

Thus, the Federal Antimonopoly Service of the North-Western District

in resolution dated November 1, 2010 No. A52-3413/2009,
rejected the tax inspectorate’s argument that
the taxpayer
VAT for deduction
before the goods actually arrived at the taxpayer’s warehouse.

In accordance with the delivery agreement, ownership of the goods and all risks of accidental loss or accidental damage to the goods are transferred to the buyer from the date of delivery.

Delivery date

goods from
the date of transfer of goods to the carrier
indicated in the delivery note.

The company accepted for accounting the goods in transit

, and claimed
VAT for deduction in those tax periods in which the ownership of the goods was transferred to the taxpayer
.

The basis for reflecting the arrival of goods was invoices.

Receipt orders in form M-4 were drawn up by the company as an internal document for drawing up accounting entries for taking into account material assets in transit.

Consequently, having registered goods in transit, the taxpayer legally applied a VAT deduction in the tax period in which ownership of the goods was transferred to him

.

FAS Volga region

indicated that since
the provisions of Art.
172 of the Tax Code of the Russian Federation do not contain the concepts of “actual receipt of goods”, “receipt of goods into a warehouse” , then the court lawfully did not accept the tax authority’s argument about the validity of applying a VAT deduction only after the actual receipt of goods at the warehouse (receipt of goods) (resolution dated July 15, 2010 No. A55-29172/2009).

According to the FAS Moscow District

,
references
from the tax inspectorate in the inspection report to
the Guidelines for accounting of inventories are not accepted
.

The absence of warehouses at an organization is not an obstacle to the organization accepting for accounting purposes goods that are in transit and the ownership of which has already been transferred to it

.

Referring to paragraph 26 of PBU 5/01, the court rightfully rejected the inspector’s argument that registration of goods is possible only after they arrive at the organization’s warehouse (resolution No. KA-A40/12324-09 dated November 20, 2009).

The Federal Antimonopoly Service of the Ural District has a similar opinion.

(resolution dated 06/03/2009 No. Ф09-3493/09-С2).

This year, the Ministry of Finance of the Russian Federation again returned to the issue under consideration and to the taxpayer’s question: does an organization have the right to deduct VAT on goods that are in transit and not recorded in a warehouse, if ownership of the goods has passed to the buyer from the moment the goods are shipped from the supplier’s warehouse, in a letter dated 03/04/2011 No. 03-07-14/09 answered

not peremptorily, as in 2008, but
very evasively
.

The officials simply quoted the norm of paragraph 1 of Art. 172 Tax Code of the Russian Federation

.

In our opinion, this is a good sign.

After all, regulatory agencies are actively studying arbitration practice.

And if this practice is not in their favor, then tax officials do not bring disputes to court proceedings.

However, if in your situation you accept VAT as a deduction, then you need to be prepared for claims from inspectors

.

That is, stock up on the texts of the above FAS decisions and defend your case.

Receipt and posting of goods to the warehouse

Typically, the process of registering goods is divided into several simple stages, and the very first of them will be the receipt of goods, which should be given special attention, since its further fate will depend on the accounting of the goods received.

Some companies only record the day new goods arrive at the warehouse. Ideally, it is better to write the exact time, since on one day large enterprises, as a rule, can receive many different goods from different manufacturers, which in the future can significantly complicate accounting if there is no exact fixed time.

In order to count the arrived goods, it is better to allocate a separate room for this, and then send the goods to the warehouse.

Reception of goods into the warehouse must be carried out by specially trained, competent specialists who know their job very well and therefore will be able to complete the task assigned to them one hundred percent.

This operation is more like maintaining a tabular record. That is, the goods arrive, they are entered into the warehouse register and, after a complete count, they are sent to the place allocated specifically for them.

So, if necessary, it is much easier to find a registered product, and all the necessary information about it is known, which will allow you not only to trade goods, but also to purchase exactly the same ones from the same supplier.

Methods of posting

In order to keep order in the warehouse, it is necessary to constantly keep careful records of all arriving and departing goods. This will avoid any possible confusion in the future.

To register the receipt of goods, it is necessary to take into account only certain aspects, otherwise the resulting accounting will contain too much unnecessary information, which can significantly complicate working with it in the future.

It will be especially difficult to transfer accounting to another employee who has just taken office or who must only replace a former employee who was responsible for posting goods in the warehouse.

Products can be designed in different ways, but basically there are two types of design:

1. Goods with documents and invoices;
2. Goods without documents.

If in the first case all the necessary information is simply entered into the accounting program, then in the second it is necessary to draw up a whole report on the actual availability of the goods.

That is why most owners of warehouses and enterprises try not to purchase goods that will not have any identifying marks or information necessary for accounting, since this significantly complicates and slows down the work, since you have to find out all this information yourself.

Completeness and correctness of posting

1. The first step is to estimate the quantity of goods. This is necessary so that the accounting is as complete as possible and you can always be aware of how much of a particular product is in the warehouse;
2. Product evaluation is just as important. After its quantity has been calculated, it is necessary to unpack a certain number of boxes and evaluate the contents. If the quality of the product does not correspond to what was declared, it is sent back to the manufacturer;
3. Delivery of goods to a designated location in a warehouse, which is usually given a number or code.

It is impossible to keep track of goods in a large warehouse in a notebook. For a long time, special programs have been used for this, which can significantly speed up and also facilitate the work of posting any product and its placement.

These programs also take into account the responsible persons who filled out the accounts and the employees responsible for delivering the goods to their destination.

With the help of such programs, you can completely trace the fate of a particular product and be aware of where it is currently located, as well as harmoniously plan its transportation or shipment to another place.

Warehouse automation is perhaps the best solution at the moment, as it allows you to avoid a huge number of errors and the so-called human factor.

Warehouse processes become as efficient, accurate and concise as possible, and the possibility of errors in accounting is reduced to a minimum.

That is why all large companies and industries that have their own warehouses have long been using an automation system such as Class365.

This program has long captured the attention of all warehouse owners and this can easily be explained, because it is very convenient, accurate and quite easy to understand.

The Class365 program can solve a huge number of problems that may arise in a warehouse:

1. Organization of delivery of goods;
2. Goods accounting;
3. Characteristic problems;
4. Resorting;
5. Rearrangement;
6. Personnel errors;
7. Expired goods;
8. Warehouse movements;
9. Other.

So with such a program you can always know what is where and why it is there. Therefore, if you have a warehouse, it is best to use this online program, or something similar to it.

On the difference between the concepts of “acceptance for accounting” and “receipt of goods”

Why does an accountant need to look at the contract for the purchase of goods? Firstly, in order to correctly determine the moment of acceptance of the goods for registration, which directly depends on the terms of the concluded contract. I'll explain how.

The fact is that it is necessary to reflect the purchased goods on account 41 “Goods” exactly when the ownership of it has transferred to the organization. Goods that do not belong to it are recorded in off-balance sheet accounts.

When does the buyer acquire ownership? Article 223 of the Civil Code states that, unless otherwise specified in the contract, this right arises from the moment of transfer of the thing. But what is meant by such a transfer is defined in Article 224. This is the delivery of the thing to the purchaser, as well as delivery to the carrier for sending to the purchaser or delivery to a communications organization for sending the thing to the purchaser. Or, more simply put, the transfer of the item to the buyer or the first carrier.