Payment for another organization in 1C 8.3: example and postings

The company's supplier requested that payment for the shipment of goods be transferred not to his bank account, but to his landlord. He explains this by saying that he must pay off his rent arrears, but currently has no available funds. Can a company in such a situation make payment for another legal entity? Yes, today there is nothing unusual in such a request. After all, the law allows business entities to pay their obligations not only directly. It is quite acceptable that another organization transfers funds on behalf of the debtor.

Third parties are allowed to pay taxes

Law No. 401-FZ dated November 30, 2016 amended Article 45 of the Tax Code of the Russian Federation. If previously only the taxpayer himself could pay taxes for himself, with such rare exceptions as, for example, the payment of taxes by a legal successor for a reorganized entity, then from November 30, 2021, debts to the budget on taxes and fees for him can be paid off by any other organizations, individual entrepreneurs and even an individual, for example, a director of a company.

Now it is possible not only to pay taxes for another person, but also to pay state duties for him. After all, the state duty, according to Art. 333.16 of the Tax Code of the Russian Federation refers to fees collected when contacting government agencies, and the same payment rules apply to it.

The list of persons who can transfer payment to the budget for someone is not limited by the Tax Code: taxes for a legal entity can be paid by another legal entity, an individual entrepreneur, or an individual, and equally, taxes for individual entrepreneurs and individuals can be paid by other individual entrepreneurs and individuals, as well as organizations.

This approach, of course, is very convenient for all taxpayers. For example, an organization must pay a tax on time, and the last day for payment has already arrived, but there are not enough funds in the current account. Previously, in such a situation, the organization would inevitably violate the deadlines, as a result of which, in addition to the tax itself, it would have to pay fines and penalties. To pay the tax for another legal entity in 2021, in order not to violate the deadline, for example, a director from his personal funds, or a third-party organization, can, in this case, the taxpayer’s obligation will be considered fulfilled, and the payment will not remain unclear.

In the same way, any individual or individual entrepreneur can pay taxes for another person: for example, a husband will pay taxes at the bank according to a notification sent to his wife, or children will pay taxes for their parents. It does not matter how the tax debt is paid: in cash through a bank, by credit card or through online payment services.

Let's sum it up

So, paying an obligation to a third party is a completely common and safe operation. It does not entail any negative consequences either for the payer or for the one for whom he makes the payment. It does not matter whether the payer and the debtor are in a contractual relationship or not. At the same time, this is very convenient, since it allows you to avoid unnecessary operations, delays in fulfilling obligations and related troubles. In this way, you can pay not only under contracts with counterparties, but also pay taxes.

How to issue a payment order to pay tax for another legal entity?

Example

Alliance LLC must transfer 18,155 rubles to the budget. Personal income tax from his salary for February, but there are no funds in his current account, therefore, by mutual agreement, Volna LLC transfers the tax for him. When filling out the payment form, we will be guided by the information of the Federal Tax Service of the Russian Federation “On tax payments transferred by another person” and the letter of the Federal Tax Service of the Russian Federation dated March 17, 2017 No. ZN-3-1/1850.

Please pay special attention that in the fields “TIN of the payer” and “KPP” you must indicate the TIN and KPP of the organization for which the tax is paid (in our example LLC “Alliance”), and in the field “Payer” the name of the one who pays (LLC "Wave"). At the same time, in the “Purpose of payment” field, you need to indicate the INN and KPP of the person who pays (Volna LLC), and then the name of the organization for which the payment is made (Alliance LLC). Information about the taxpayer is separated from other information by the sign “//”.

In field “101” in this case, no special status of the payer is provided; it is indicated depending on the status of the person whose obligation to pay tax is fulfilled (Alliance LLC): 01 – when paying for a legal entity.

Otherwise, the payment order when paying taxes for another legal entity is filled out as usual.

Sources:

1. https://redtailer.ru/obrazets-pisma-kogda-odna-organizatsiya-platit-za-druguyu-organizatsiyu/
2. https://otchetonline.ru/art/buh/43390-oplata-dolga-tret-im-licom-o
3. https://businessman.ru/oplata-za-drugoe-yuridicheskoe-litso-kak-oformit-obrazets.html
4. https://www.schischkov.ru/pages/24/57
5. https://www.telros-telecom.ru/nashimclientam/samples.html
6. https://assistentus.ru/vedenie-biznesa/oplata-dolga-tretim-licom/
7. https://blognalog.com/uchet/oplata-dolga-tretim-litsom-oformleni.html
8. https://warmedia.ru/payment-for-another-organization/
9. https://yuridicheskayakonsulitatsiya.ru/kak-pravilno-sostavit-pismo-ob-oplate-za-druguju-organizaciju-skachat-obracec-28149/
10. https://law-uradres.ru/pismo-o-perechislenii-denezhnyh-sredstv-za-druguyu-organizatsiyu/
11. https://www.mdagroup.ru/tipovye-dokumenty/pismo-o-perezachete-oplaty.php

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Payment of debt by a third party in 1s 8.3 accounting

InfoOperation in the payer's accounting How to correctly reflect payment for another legal entity in accounting? The postings will depend on how exactly the payment made is counted. The most common situations are:

• payment for your supplier: Dt 60 - Kt 51;
• payment for the person from whom the loan was taken: Dt 66 (67) - Kt 51;
• payment for a “friendly” company that is not a counterparty (for example, both organizations belong to the same person): Dt 76 - Kt 51.

Tax payments You can pay for another person not only for the obligations that he or she has under an agreement with counterparties. Recently, tax and other obligatory payments can be transferred in the same way.

Previously, the tax service considered this option unacceptable - the taxpayer was obliged to pay his taxes independently.

We issue a payment order, based on it you can create a bank statement with the type debit from the current account - payment to the supplier. Here the recipient of the payment is indicated, in our example, Kaktus LLC, the agreement (you can simply indicate the main agreement, since we do not have an agreement with Kaktus LLC), the cash flow item and the amount. According to the document, a posting will be generated: Dt 60.02 Kt 51, that is, the payment amount will go to the advances issued.

If we open the balance sheet for account 60, we will see our debt to Tonus LLC (on credit) and the debt of Cactus LLC to us (debit). Now we need to offset these debts. To do this, use the “Debt Adjustment” document, located on the “Purchases and Sales” tab in the “Settlements with counterparties” section. Select the type of operation “Advance offset” and click on the “Create” button.

In the header of the document we indicate that the advance payment to the supplier must be offset against the debt of our organization to a third party. In the supplier (debtor) column we indicate Kaktus LLC, since this company owes us due to the advance payment. In the third party (creditor) column we indicate Tonus LLC.

Let's go to the tabular part of the document. Here, on the “Advances to supplier (accounts receivable)” tab, click on the “Fill in” and “Fill in advances for mutual settlements” button. There will be a debt of Cactus LLC to Veda LLC, attributed to advances. On the second tab “Debt to a third party (accounts payable)” we do the same; the debt of Veda LLC to Tonus LLC will be reflected here. After the document is completed, a posting will be generated: Dt 60.01 Kt 60.02 and the debt of Cactus LLC and to Tonus LLC will be closed.

Important: Sometimes, in the case of an existing debt to a supplier, the latter may ask to make payment not to his account, but to the account of a third organization indicated by him, in which case the debt is paid to a third party. The fact of payment is usually formalized by an additional agreement to the contract or a letter with the details of the payee. Payment of debt to a third party in 1C Accounting 8 edition 3.0. is reflected as follows. A payment order is drawn up, which indicates the details of the third party and on the basis of which the payment is made (additional agreement or letter). The payment order does not generate a transaction and is located on the “Bank and Cash Desk” tab in the “Bank” section. For example, Veda LLC received from Tonus LLC under contract 12 goods worth 118,000 rubles. The goods have not been paid for. Tonus LLC sent a letter with a request to pay the amount owed to Cactus LLC.

Reflection in tax accounting for the payer

The company has paid the obligations of its counterparty, and now this transaction must be reflected in the accounts. First, let's consider whether this will have any tax consequences for the payer.

If the company is on the OSN, then in some cases it can offset VAT on the transferred amount. The operation will not entail any other tax consequences. To offset VAT, the following conditions must be met:

• the company transferred funds for its supplier as an advance payment;
• the agreement on the basis of which the company and the supplier operate contains an advance payment clause;
• the supplier has given instructions to pay its obligations (the letter mentioned above) and issued an invoice;
• there is a payment document confirming the transfer of funds to the counterparty's creditor.

For a payer who uses the simplified tax system, accounting for the transaction will depend on the nature of the payment. If he had a debt to the person for whom he paid for the goods or services supplied, then it will be considered repaid (in whole or in part). In the event that the payer took out a loan with interest from his counterparty, they can be written off as expenses within the limits of the transferred amount.

Payment for organization by letter of posting

There are cases when the supplier asks to repay the debt for the purchased product or service not to his current account, but to transfer payment of the debt to a third party. In such a situation, the supplier draws up an additional agreement to the contract or sends the buyer a letter indicating the details of the payee. Let's consider a simple example of reflecting a similar situation in the 1C program: Enterprise Accounting 8 edition 3.0. In our example, the enterprise “Trading House “Complex” received goods from LLC “Monolit” in the amount of 451,350 rubles; the goods were capitalized, but were not paid. The supplier asked to repay the debt to the account of the organization Sozvezdie LLC by sending a corresponding letter to the buyer.

Attention: An exception was made only in very rare cases, for example, taxes for a reorganized entity could be paid by its legal successor. However, at the end of 2021, amendments were made to the Tax Code that abolish this rule. So paying tax for another legal entity in 2021 is quite trivial. Thus, it is possible to pay tax payments, insurance premiums, state duties, both current accruals and debts for previous periods. Who can pay taxes for whom? The law today does not establish any restrictions on who and under what conditions can pay tax for another person. Company taxes can be paid by any other organization, entrepreneur or just an individual. The new rules make it possible to avoid sanctions for late payment of mandatory payments.

How to pay an administrative fine

The violator pays on his own behalf, that is, personally. The details must be indicated in the resolution on the case of an administrative offense. To pay, you can use the “government services” service. You can pay with a bank card (which belongs to the offender). Or just pay through the bank (don't forget your passport). Paying online is also not a problem if you use your bank’s website. And order a copy of the receipt electronically to your email.

To avoid possible “accusations” of non-payment of fines, it is better to submit a copy of the receipt for payment of fines to the authority that issued the decision. The information system does not always reflect current information.

In the absence of a copy of the receipt and information about payment of the administrative fine in the state information system, forced execution of the penalty begins. Through enforcement proceedings with a bailiff.

Can your organization pay a bill for another organization?

When making a payment for an invoice for another company, you must have a letter from the purchasing organization with a request to make the payment to the account of a third-party organization and indicate by which account number the payment should be made, for what total amount, and the details of the supplier company. In the purpose of payment you should indicate the following: “Based on a letter for the purchasing organization.”

You, as a third party organization, are required to write a letter addressed to the general director of the supplier company. The letter must indicate the following: the name of your organization, INN, KPP, date, amount, which account number you paid for, please count it against the payment for the buying company, INN and KPP of the buying company.

Article 313 of the Civil Code of the Russian Federation provides for the possibility of fulfillment of obligations by a third party. It is prohibited to make payment through a third party if the agreement between the supplier company and the buyer company states that the obligation to pay the invoice lies with the buyer company and payment through a third party is prohibited. The same article contains a clause regulating the issue of third party liability for non-monetary shortcomings.

Total: you must have the originals of two letters with wet seals and signatures. The first letter is a request from the purchasing company to make a payment on its obligations. The second letter is addressed to the supplier organization with a request to offset against payment the funds paid by you for the obligations of the purchasing company.

Letter on transfer of funds sample

Ref. __________ To CEO

Date _________ Romashka LLC 2017

Ivanov I.I.

LETTER ABOUT PAYMENT RECREDIT

We ask you to pay in the amount of ___________________________ rubles. amount in words _____________________________________ rub., according to account. _____________ dated _____________, offset against payment of invoice No. _____ dated ____________ in the amount of _________________ amount in words __________________________________________________________ or against the following payments.

Director

__________________________

Company name

______________ (__________ )

Stamp date

Sample letter when one organization pays for another organization

OR “We guarantee the return of funds,” etc.) Chief accountant of LLC “Dolzhnik” /full name/ General director of LLC “Dolzhnik” / full name/

1. In the payment order, in the purpose of payment, you must indicate: “Payment for Debtor LLC” according to letter No. from. for petroleum products according to contract. No. TK- "

2. If it does not clearly follow from the payment order that the payment was made for another person, a letter is required from the Payer (also in the original with “live” signatures): INN 6600000000 KPP 660000000 OGRN 1030000000000 620000, Ekaterinburg, st. Lenina, 1, r/sch. 00000000000000000000 in the bank » » BIC 044000000 kor/account. 30101800000000000000 tel (343) to: Ekaterinburg Processing Company LLC, TIN 6659123661, 620219, Ekaterinburg, st. Artinskaya 12B ref. No. from “date” month 2013

If it does not clearly follow from the payment order that the payment was made for another person, it is worth receiving a letter from the Payer (also in the original with “live” signatures): LLC “PAYER” INN 7800000000 KPP 780000000 OGRN 1080000000000190000, St. Petersburg, st. Pochtamptskaya, 1BIK 044000000 bldg. sch. 30101800000000000000 to: Recipient LLC 192000, St. Petersburg, st. Yakubovicha, 23. St. Petersburg ref. No. dated month 2011

We hereby inform you that we made payment order No. 000 dated “date” month year for the amount of so many rubles is a payment for LLC “Dolzhnik”, made on the basis of the letter of LLC “Dolzhnik” No. ... dated “date” month year. Chief accountant of Payer LLC / Ivanova O.S. General Director of Payer LLC / Sidorov P.P. A reservation is also made that this is legal in the event that any other laws or conditions of the paid obligation do not require that the debtor fulfill them strictly independently. Such conditions, for example, may be included in the contract. But most often there are no obstacles to attracting a third party to pay. How safe is it in terms of audits of the paying organization? Will the Federal Tax Service inspectors have any complaints that the company made payments for another legal entity? Practice shows that if the operation is properly executed, inspectors usually do not have any questions. And if they do arise, they are very quickly “closed” with supporting documents. How to make a payment for another legal entity? The legislation did not provide for any special form or type of document that would formalize the payment procedure under consideration.

Current legislation (Article 313 of the Civil Code of the Russian Federation) provides for the possibility of fulfillment of an obligation by a third party. So, for example, if the debtor organization lacks money, the debtor can ask another organization to pay the creditor for him. Receiving payment is beneficial to the lender, but difficulties often arise in processing such payment. Fulfillment of the obligation to pay for another person is possible in two cases:

• At the request of the debtor, if the nature of the obligation does not imply that the debtor is obligated to fulfill the obligation personally.
• In the event that a third party is in danger of losing his property.

Thus, any organization can ask another organization to make a payment for it (to fulfill a monetary obligation), and the receipt of such money in our current account will be the proper fulfillment of the payment obligation. Operation in the payer's accounting How to correctly reflect payment for another legal entity in accounting? The postings will depend on how exactly the payment made is counted. The most common situations are:

• payment for your supplier: Dt 60 - Kt 51;
• payment for the person from whom the loan was taken: Dt 66 (67) - Kt 51;
• payment for a “friendly” company that is not a counterparty (for example, both organizations belong to the same person): Dt 76 - Kt 51.

Tax payments You can pay for another person not only for the obligations that he or she has under an agreement with counterparties. Recently, tax and other obligatory payments can be transferred in the same way. Previously, the tax service considered this option unacceptable - the taxpayer was obliged to pay his taxes independently.

Legal basis

The debtor's right to transfer the obligation to pay for it to a third party is provided for by the Civil Code. This is stated in Article 313. A reservation is also made that this is legal in the event that any other laws or conditions of the paid obligation do not require that the debtor fulfill them strictly independently. Such conditions, for example, may be included in the contract. But most often there are no obstacles to attracting a third party to pay.

How safe is it in terms of audits of the paying organization? Will the Federal Tax Service inspectors have any complaints that the company made payments for another legal entity? Practice shows that if the operation is properly executed, inspectors usually do not have any questions. And if they do arise, they are very quickly “closed” with supporting documents.

Accounting for debt repayment by a third party

An example will show how to reflect debt repayment transactions by a third party.

Example Alpha LLC rents an office from Company LLC. The monthly fee under the contract is 100,000 rubles. (without VAT). Alpha LLC shipped goods to Gamma LLC. The selling price of the goods was 100,000 rubles. (without VAT). The cost of goods is 70,000 rubles. "Alpha" sent a letter to "Gamma" with a request to transfer the debt for payment of goods to LLC "Company" to pay off the rent. The funds were transferred.

All organizations are not VAT payers due to the use of a simplified tax system

These transactions will be reflected in Alpha’s accounting records as follows:

Debit 62 Credit 90-1

— 100,000 rub. – Gamma’s debt for goods supplied is reflected;

Debit 90-2 Credit 41

— 70,000 rub. – the cost of shipped goods is written off;

Debit 44 Credit 60

— 100,000 rub. – reflects the rent and debt to the lessor – “Company”;

Debit 60 Credit 62

— 100,000 rub. – debts were repaid after receiving a copy of the payment order for the transfer of funds from Gamma.

From the debtor:

Letter from the debtor to the Payer (the letter must be in the original, with “live” seals and signatures:

From the Payer:

In the payment order, in the purpose of payment, you must indicate: “Payment for LLC Debtor INN ... according to letter No. ... dated ... for the goods delivered.”

If it does not clearly follow from the payment order that the payment was made for another person, it is worth receiving a letter from the Payer (also in the original with “live” signatures):

Download a letter of payment for another person (sample)

Forms for letters:

• Letter for payment of a legal entity for a legal entity
• Letter for payment from a legal entity for an individual
• Letter for payment by an individual for a legal entity
• Letter for payment of an individual for an individual

Accounting: with the lender

Debit and credit using examples in the article: what is debit and credit in simple words.

For the creditor, the transfer of debt only means replacing the debtor in the obligation. Therefore, if your organization acts as a creditor, then reflect the transfer of debt in accounting with the following posting:

Debit 62 (58, 76...) “New debtor” Credit 62 (58, 76...) “Original debtor” - reflects the amount of debt transferred by the debtor to another person.

This must be done on the effective date of the debt transfer agreement.

When payment is received from the new debtor (the obligation is repaid), make the following entry in accounting:

Debit 50 (51, 60, 76...) Credit 62 (58, 76...) “New debtor” - payment has been received (offset has been made) to repay the debt under the agreement from the new debtor.

This procedure follows from the Instructions for the chart of accounts (accounts 58, 62, 76).

Main features of the operation

The Civil Code of the Russian Federation does not say anything about the procedure for processing debt payment by a third party. The algorithm used was formed by practice. It consists of the following stages:

1. The company sends a letter to its debtor with a request to pay his debt.
2. The debtor transfers his funds to the main creditor. The order specifies the appropriate purpose of the payments - payment for the debtor.

A letter of request and an order with an appropriate note are all confirmation that the company has paid the debt for another organization. The presence of these documents is important, since without them, the company that paid off the debt can begin to collect the paid funds from the recipient. The basis is the enrichment of the creditor resulting from an erroneous payment. Without supporting documents, both the main debtor and his creditor bear the risks. If the company begins to collect funds, the debtor will have to pay the debt to the creditor himself.

IMPORTANT! An entrepreneur cannot control what a third party indicates in his payment order. Therefore, it is doubly important to draw up a letter of request and take confirmation of its receipt. The paper will serve as proof of the operation. Proper documentation is a way to reduce all possible risks.

Possible risks

Such almost circular debt repayment is characterized by a considerable number of risks:

• The primary debtor sending the letter will refuse to acknowledge his request and that the debtor has made payment on his debt. The counterparty will have to repay the debt again.
• The counterparty will make the payment, however, after the creditor writes off his debt, he will return the funds on the basis of an erroneous payment. You will have to pay the debt amount again.
• The creditor files a claim with the primary debtor that payments have not been made even though payment was made by a third party.

You can easily protect yourself from all these troubles. This requires proper documentation. Based on the available papers, it is possible to confirm all the details of the transaction that the other party denies. The main documents that will be required: a letter of request with all the details and a payment order.

The Federal Tax Service advises drawing up agreements for paying taxes and contributions for a third party

The Federal Tax Service of Russia proposed drawing up an agreement for individuals and organizations paying tax for third parties, according to which one company will pay taxes or contributions for another (letter dated September 15, 2021 BS-4-21/18529). In 2021, the taxpayer is obliged to pay taxes independently from your current account or with the help of another third-party individual (clause 1 of Article 45 of the Tax Code of the Russian Federation). You should know that when defining the concept of “other person” you must be guided by clause 2 of Art. 11 of the Tax Code of the Russian Federation on the definition of the concept of “person (person)” for the purposes of acts of legislation on taxes and fees.

In accordance with this norm, a person within the framework of the Tax Code of the Russian Federation can be an individual or an organization. There are no rules according to which organizations must document the payment of taxes in the Tax Code. Contractual relations with taxpayers can be regulated on the basis of civil law, taking into account the principle of freedom in the establishment by participants of the relevant relations of their rights and obligations on the basis of an agreement (for example, an agency agreement, etc.)

Organizations choose the form of this document independently; there is no approved form. Alternatively, you can enter into a contract of agency. The main condition is that the provisions of the concluded agreement do not contradict Articles 1 and 421 of the Civil Code.

Paying salaries to employees of another organization

Gentlemen, I am also very interested in this topic. To get around it, we tried to push through cash payments, but alas, CBR Directive No. 1843-u. Cash payments in the Russian Federation between legal entities, as well as between a legal entity and a citizen engaged in business activities without forming a legal entity (hereinafter referred to as an individual entrepreneur), between individual entrepreneurs related to the implementation of their business activities, within the framework of one agreement concluded between by these persons may be made in an amount not exceeding 100 thousand rubles. . This doesn’t suit us, we have millions. I appeal to your competence. I would really like to know the legality of the actions described in the question.

I assume that tax obligations can be left unaffected and only wage arrears transferred (including income tax, which people will then have to pay to the tax authorities themselves). Related taxes and contributions can be nominally charged at your enterprise.

Pay wages to employees of another company

The monthly salary of an employee who has fully worked this period and fulfilled his job duties cannot be lower than the minimum wage (Part 3 of Article 133 of the Labor Code of the Russian Federation). From September 1, 2021, constituent entities of the Russian Federation have the right to set their own minimum wage (Part 1 of Article 133.1 of the Labor Code of the Russian Federation). It cannot be lower than the minimum wage established by Federal Law No. 82-FZ dated June 19, 2021 “On the minimum wage.”

We recommend reading: Do Bailiffs Have the Right to Seize Property in a House If the House Doesn’t Belong to the Debtor

Let us remind you that in accordance with Article 5 of Federal Law No. 54-FZ of April 20, 2021, it is impossible to reduce tariff rates, salaries, wage rates, as well as the amount of additional payments and compensatory allowances established earlier than September 1, 2021.