What are accepted invoices - the nuances of the procedure in various sectors of the economy

Accept is not only a famous rock band from Germany, but also an important legal term. The word “acceptus” (“accepted”) comes from the Latin language and has many centuries of history. Such a simple term for consent has meaning in the right-wing world. He affirms the concept of free contract: no one can be forced to enter into an agreement against their will. What is an offer and what is an acceptance? Where are these terms used and what is their essence? Let's talk about this in more detail.

Acceptance: definition of the concept

Acceptance is an official response to the seller that the buyer is ready to accept the offer (offer to sign a contract based on its terms). When signing a contract, before acceptance is made, both parties need to discuss all the nuances of the future agreement.

According to the legislation in force in the Russian Federation, an acceptance can be considered executed only if it is complete.
The transaction will be concluded unconditionally only upon receipt of acceptance. Thus, in order to conduct a successful business and avoid misunderstandings between partners, it is necessary to determine the criteria for the possibility of paying invoices with full acceptance.

Invoice accepted for payment: errors and consequences

An incorrect interpretation of the concept of “acceptance” in accounting can lead to distortion of accounting data and, as a result, the reflection of unreliable information in the financial statements. Let's look at this situation using an example.

A first-year financial college student, P. L. Samokhvalov worked part-time in his free time at Zimny ​​Les LLC as an assistant in the accounting department. During the period of illness of the chief accountant, a stack of documents was transferred from the directorate to the accounting department, and the student was instructed to enter the documents into the 1C program.

The bundle contained a variety of papers: contracts, invoices, invoices, invoices. The student knew how to enter invoices into the program - he had already been taught this. But he didn’t have to work with bills to pay. But the student showed ingenuity. He did not ask advice from his more experienced colleagues, opened his training manual with test tasks in the discipline “Accounting”, found a test that was suitable in meaning with the wording “an invoice for payment for the supplied materials was accepted” and made entries, as was written in the answer to test:

• Dt 10 Kt 60 - for the cost of materials;
• Dt 19 Kt 60 - for the amount of VAT allocated from the cost of materials.

However, he missed two points:

• the materials were not actually received from the supplier;
• there was no primary document on the basis of which entries could be made in accounting (an invoice for payment, even with a director’s visa, is not a primary document).

As a result, materials that do not exist and non-existent VAT appeared on the company’s balance sheet. In addition, Zimniy Les LLC incurred a debt to the supplier who issued the invoice for payment. And in the company’s balance sheet, the data in two sections at once was distorted: “Current assets” and “Short-term liabilities”.

The chief accountant, who had returned from sick leave, spent a long time checking the primary data with the data in the program until the error was discovered. The student got away with a verbal reprimand the first time.

Find out what fines are provided for distortion of accounting data.

Thus, if an invoice received from a supplier is accepted for payment, an accounting entry to reflect this fact (as a separate operation) is not needed.

What does invoice accepted mean?

If acceptance is accepted, the contractor should begin to fulfill his duties specified in the signed agreement. Since the value of an accepted invoice will indicate a guarantee of receiving payment on time. This procedure significantly saves time, which can no longer be spent on reviewing, agreeing, and signing documents related to the offer. Acceptance can be implemented in various ways; there is no possibility of defining a unified method. However, you can consider an approximate option:

1. 
   Receipt of an offer for the supply of goods or provision of services.

2. Consideration of the proposal on its merits. In this case, no counter adjustments or demands will be made to the proposal received, and it, as well as the form of the contract, will be completely satisfactory to both parties.
3. Compiling a response letter. In this letter, you must voice your consent to cooperate and indicate the obligation to pay for the services provided in full, subject to their full implementation.
4. The documents are marked “accepted”, as well as the signature of the head of the organization and its stamp.

Accounting for suppliers and contractors according to account 60

The need for the procedure

According to the current legislation, the acceptance procedure has a number of significant points:

1. 
   Acceptance will not be the absence of refusal by the party to whom the offer was sent.

2. In the event of full fulfillment of obligations by the offeree within the prescribed period, such fulfillment can be considered acceptance (even in the absence of an official response). This scenario is usually possible in long-term relationships.

Thus, the need to carry out the acceptance procedure is determined by minimizing disagreements between partners, as well as confidence in the timely fulfillment of contractual obligations.

Results

So, acceptance is a positive response from a citizen or company to whom a commercial offer is made. In some cases, it means agreement to enter into a contract, in others it means to purchase goods or services, and sometimes it means approval of a settlement. To give acceptance, you must first receive an offer.

Special rules and deadlines are established for acceptance. If they are violated, the contract is considered unconcluded.

In everyday life, we often come across offer and acceptance. This happens when making purchases, when ordering air tickets and many other everyday situations. However, in colloquial speech these terms are practically not used. These are more legal concepts, which, nevertheless, are useful to know for people far from jurisprudence.

Video for dessert: Squirrel knocked on the window every day

Use of acceptance

The concept of “use of acceptance” is very widespread in accounting, as well as in international legal relations. And here the acceptance will be:

1. Indisputable confirmation of the intention to conclude a transaction, as well as approval of all provisions of the agreement.
2. Unilateral acceptance of obligations under a concluded agreement.
3. Agreement with the bill of exchange coverage period and acceptance of bill settlement obligations.
4. Positive decision on settlement for monetary documents.

Video on how to make a deal:

When using acceptance, issues of payment of receipts or bills of exchange are addressed. This method of payment is also typical when paying for a product, service, or a certain type of work.

The acceptor is the person who accepted the terms of the transaction and agreed with their execution.

Acceptance in banking

Banks were among the first to put the conclusion of a deal through active action on the flow. When issuing a credit card, acceptance is considered to be filling out an application for its receipt.

. Of course, banks interpreted the legislation in their favor, but legal practice agreed with them.

I submitted an application for a card, signed an agreement, which means I agreed with the terms and conditions of the financial institution. Applying for a loan is more complicated, but the same principles apply. In general, banks teach us to be careful in giving consent when performing legally significant actions.

Restrictions on action

In acceptance, as in any financial procedure, there are some restrictions on action. All restrictions or prohibitions will always follow from international regulations, as well as the legislation of the Russian Federation. In order not to violate the law during this procedure, it is necessary to remember that acceptance will be a confirmation of the intention to pay, but not a guarantee of its implementation. However, immediate settlement cannot be required. But the very meaning of the restriction will not only be the fulfillment of the obligations specified in the contract. You also need to issue an invoice. At the same time, this account must be accepted by the second party to the transaction for accounting.

Further, all settlement transactions are carried out through the cash settlement centers of the transaction participants. On the part of the recipient of the service, a payment transaction will be completed and the funds will be transferred to the performer’s RCC. There is a mandatory intermediary - a financial organization (bank). To ensure that the transaction is not regarded by regulatory authorities as an illegal financial fraud, only this payment method is used.

Accounting for the consumption (issue) of materials into production. Accounting entries

The release of materials into production means their release from the organization's warehouse (shops) directly for the manufacture of products (performance of work, provision of services), as well as the consumption of materials for the management needs of the organization.

The release of materials to the warehouses of departments (shops) of the organization and to construction sites is considered as internal movement.

As materials are released from the warehouses of departments (shops) to workplaces, they are written off from the material asset accounts and credited to the corresponding production cost accounts. The cost of materials released for management needs is charged to the appropriate accounts for accounting for these expenses.

The primary accounting documents for the release (consumption) of materials from the organization's warehouses to the organization's divisions (shops) are a limit-fetch card (standard interindustry form N M-8), a demand invoice (standard interindustry form N M-11), an invoice (standard interindustry form form N M-15).

Deadline for acceptance

According to Art. 440 of the Civil Code of the Russian Federation, the contract will become “concluded” only if the acceptance is approved within the deadline. And now Art. 441 of the Civil Code of the Russian Federation clarifies the provisions of the previous article. Moreover, if, when sending a written offer, the sending organization did not determine the period for acceptance, then the contract will receive the status “concluded” if the sending organization received acceptance before the expiration of the period established by law or other regulations.

An agreement without specifying a specific period for acceptance will be concluded upon acceptance by the party to whom the offer is addressed orally, with an immediate application for acceptance under this agreement.

Accounting for other disposals (write-offs, gratuitous transfers) of materials. Accounting entries

Write-off of materials can be carried out in the following cases:

• that have become unusable after expiration of the storage period;
• obsolete;
• when identifying shortages, thefts or damage, including due to accidents, fires, and natural disasters.

The preparation of the necessary information for making a decision on the write-off of materials is carried out by the Commission with the participation of financially responsible persons. Based on the results of the inspection, the Commission draws up an Act on the write-off of materials for each division of the organization, for financially responsible persons.

The write-off of materials transferred under a gift agreement or free of charge is carried out on the basis of primary documents for the release of materials (waybills, applications for the release of materials to third parties, etc.). Article 146 “Object of taxation” of the Tax Code of the Russian Federation states that the transfer of ownership of assets free of charge is recognized as a sale, that is, subject to VAT.

Below are accounting entries reflecting the write-off and gratuitous transfer of materials

What does preliminary acceptance mean?

Preliminary acceptance will mean that the organization making the payment provides its permission to pay for the supplier’s document before the procedure for debiting funds from its current account. The document will be accepted if the payer does not submit an application to the bank to certify the refusal to transfer funds within three working days.

In addition, according to general banking rules, the date of receipt of the payment document by the bank is not taken into account, and the countdown will begin from the next business day.

Analysis of account 60: balance sheet, account card

The balance sheet for account 60 is a report in the form of a table, which presents the beginning and ending balances, turnover for the selected period by account or subaccounts, subaccounts, currency amounts, and expanded balance.

An account card is a report with details down to the posting (account).

You can analyze mutual settlements and the movement of documents for settlements with suppliers in the 1C Enterprise Accounting program using standard reports Account Card and Turnover Balance Sheet (hereinafter referred to as SALT) for account 60 “Settlements with suppliers and contractors” with a specific counterparty or in general for all.

It is correct to do this according to subaccounts:

• Subaccount 60.01 reflects the settlements with suppliers themselves;
• Subaccount 60.02 reflects advances issued.

In SALT, the balance on subaccount 60.01 is reflected as a credit, and the balance on subaccount 60.02 is reflected as a debit.

For example, when posting a bank, if it is paid to the counterparty on an invoice, then the goods are received and the payment should be reflected in the debit of subaccount 60.01. If there was an advance payment for goods or materials to the counterparty, then - by debit of subaccount 60.02.

If the posting is done incorrectly, then the balance with a minus will “hang” in the SALT for account 60. If there is a minus balance on the loan of the subaccount 60.01, this means that the prepayment was reflected incorrectly, not on the subaccount 60.02.

Example

Snegir LLC transfers an advance to Bor LLC for goods in the amount of 23,600 rubles. A few days later, the goods arrived from the supplier on account of the previously issued advance in the amount of 23,600 rubles.

Postings to account 60 for the advance payment issued to the supplier:

Acceptance of an invoice from a supplier of goods/services

This is a confirmation of the intention to pay the accepted financial document. An invoice paid by non-cash method will be considered accepted. The exact date of payment is established by the signed agreement.

An example of such an operation is payment for the services of an Internet provider, which almost everyone encounters.

First, an agreement will be concluded for the provision of the provider’s services, all conditions will be stipulated in it, including payment terms. An additional agreement is concluded to this agreement, according to which all invoices for payment will be sent immediately to the bank. But the bank repays this acceptance by debiting the required amount of funds from the account of the service recipient to the account of the Internet provider.

Posting the transfer of debt to suppliers

Each entity of financial and economic activity is required to keep accounting records for all types of mutual settlements with its counterparties. The latter refers to enterprises that supply a variety of materials, raw materials, goods and other inventory items, provide various services, or perform some kind of work.

Any mutual settlements with counterparty enterprises take place in the enterprise’s accounting department under account No. 60, which has a similar name: “Settlements with suppliers and contractors.” Information on it for each counterparty is shown separately. According to the purposes of management accounting, various sub-accounts can be opened for it. In this article we will examine in detail the accounting features of transferring debt to suppliers.

Accepted letter of credit

Otherwise called a fixed-term letter of credit, it differs from an acceptance in that in its terms the supplier organization includes a draft addressed to the advising (paying the invoice) bank. This draft will have an essential payment term: “within a certain number of days.”

In practice, this will mean that instead of making an immediate transfer of funds, the draft will first be sent by the bank to the seller with the account marked “accepted”. Such acceptance will mean that the funds will be credited to the seller’s account within the time period established by the contract.

Type of transaction with acceptance of the delivery provider's invoice

All business transactions in accounting are divided into 4 types:

1. Active-active correspondence (active debit account, active credit account).
2. Active-passive correspondence (active debit account, passive credit account).
3. Passive-active correspondence (passive debit account, active credit account).
4. Passive-passive correspondence (passive debit account, passive credit account).

Correspondence is a connection between accounting accounts when the same amount is reflected in two accounts at once. Two accounts in any transaction are called corresponding.

The first type of operation increases one active balance sheet item and decreases another active balance sheet item by one amount. The balance value remains unchanged. The second type increases two balance sheet items by one amount. The balance value increases by this amount. The third type reduces two balance sheet items by one amount. The balance value is reduced by this amount. The fourth type reduces one liability item on the balance sheet and increases another liability item. The balance value remains unchanged.

In our case, the active account “Materials” (materials received) and the active-passive account “Settlements with suppliers and contractors” (accounts payable increased) increase. That is, if the supplier’s invoice for received materials is accepted, the type of operation will be the second.

Acceptance of bill

This is the procedure for using bills of exchange. This procedure is characterized by the fact that the recipient of the bill (remitee) or another person holding this bill makes an offer to the payer (drawee) to pay this bill. Since the payer of such a bill is a third party, his written consent is necessary to make the payment. Such consent will become acceptance. The entity authorized to leave on the bill of exchange is the acceptor.

Current legislation limits the period for filing for bill acceptance. The period will be one year from the date of its preparation. When working with a bill of exchange, you can accept not the entire amount specified in it, but only a part. To do this, you also need to make a corresponding entry on it.

An important detail will be the date of acceptance. This condition is necessary if payment must be made within a certain period.

A protest can be applied to the bill. Protest is carried out in two cases:

1. Refusal to reflect information about the date on the title of the bill (if there is a payment condition in the existing agreement within a certain period of time, after the date of acceptance).
2. Refusal of the subject of payment to accept the bill. The amounts under the bill are withheld from the drawer or the one who endorsed the endorsement.

Endorsement is an inscription on a bill of exchange that transfers and establishes the legal transfer of rights to the bill of exchange to third parties. Such an entry is made on the reverse side of the bill or an additional sheet is attached.

The protest procedure itself when working with a bill of exchange is of great importance. Upon signing and issuance, the very fact of the existing debt is automatically established. Therefore, there is no possibility that it will be necessary to prove the right to collect debt in court.

But a bill that has already been protested must be submitted to court. In this case, no court hearing will be scheduled, the secretariat will automatically initiate enforcement proceedings, and the writ of execution will be handed over to the bailiffs for subsequent collection.

Accounting for repayment and write-off of debt to suppliers

In its structure, account No. 60 is active-passive: its debit records the amounts of obligations fulfilled to suppliers (taking into account advances and prepayments), its credit records the cost of completed work (services rendered) accepted for accounting in correspondence with the corresponding accounts for their accounting.

The basis for the entry is such primary documents from the supplier as a delivery note, a certificate of completion of work, an invoice, etc. In practice, management accounting is more often maintained by enterprises in the context of specific invoices presented for payment. A well-structured individual chart of accounts for a specific organization can allow for separate accounting, for example, by the maturity of debts, uninvoiced supplies, etc.

Important! All transactions taking place on account 60 must be reflected on it in a timely manner and regardless of the fact of payment. All received inventory items are reflected strictly in the same amount as they were determined in the provided settlement documents.

For uninvoiced deliveries, the invoice will be credited for the value stated in the valid contract between the buyer and supplier.

Repayment of debt to the supplier (contractor) is reflected in the debit of account 60

Any resulting accounts payable to any suppliers of goods and materials and services can arise exclusively in two cases:

• when the organization has not paid its counterparties for the goods (services) supplied;
• when any advance payment has been received, but the organization has not yet fulfilled its obligations.

Let us remind you that any outstanding accounts payable must be written off within the time limits established by PBU No. 34. Business rules usually operate for a period of three years (the statute of limitations).

Accounting for all financial transactions with counterparties can also be kept in journal order No. 6, which combines both analytical and synthetic accounting.

Any resulting debt is written off as a debit to the account we are considering.

Below are examples of such operations:

If three years have passed since the indebtedness to the supplier (contractor) arose (that is, the statute of limitations has expired), then you must write it off

Transfer of advance payment to the supplier

If an advance is transferred to the supplier in advance, then a sub-account with the same name “Advance issued” should be opened on account 60. After receiving the delivery for which the advance was issued, it is offset by the following entry: D60 K60 (subaccount “Advance issued”).

Let's give an example: organization “One” transferred an advance payment to its supplier organization “Two” in the amount of 100,000 rubles. A week later, goods from organization “Two” arrived at organization “One” for the full cost of the advance payment.

At the time of transfer of the advance, “Odin” makes the following entry:

D 60/2 K 50 (51.52) 100,000 rubles (based on a payment order or bank statement).

In a week we will receive the goods received:

D 10 (41) K 60/1 84,446 rubles (based on the delivery note, invoice).

We immediately note VAT:

D 19 K 60/1 15,254 rubles (100,000 * 18: 118) (based on invoice).

And we offset the advance:

D 60/1 K 60/2 100,000 (based on a certificate).

If you do not want to exercise the right to deduct VAT on advances paid to the supplier, do not use it. Applying such a deduction is your right, not your obligation.

Paying off debt in cash

Repayment of debt to the supplier for goods in cash from the company's cash desk is reflected in the following entry: D 60 K 50.

In this case, various subaccounts to account No. 50 can be used:

• 1, if the money is issued from the main cash register of the enterprise;
• 2, if the money is issued from various commodity cash desks: post offices, commodity offices, etc.;
• 3, if bills of exchange and similar monetary documents were used.

Acceptance of offer

An offer will be an offer from a supplier/seller sent to the buyer with the opportunity to purchase a product or use a service. Almost all advertising offers are considered an offer and any citizen can take advantage of it. Such an offer will be considered public. The offer always contains basic information about the product.

The buyer’s positive decision to take advantage of the offer will be called acceptance. When expressing acceptance, the buyer confirms his interest in purchasing the offered product.

There are several ways to accept an offer:

1. Sending a written response-consent to purchase the goods
2. Immediate purchase of the offered product

Irrevocable offer - the seller cannot unilaterally change the conditions for the provision of services or the sale of goods.

Free offer - the seller can change the conditions at any time before signing the contract or completing the transaction.

List of accounts involved in accounting entries:

Below are accounting entries reflecting the consumption of materials for production and administrative needs.

Acceptance of the contract

The acceptance of the agreement will be concluded as an addition to the main agreement. At the same time, the specifics of acceptance will directly depend on the agreement. This procedure will be considered approval of all terms of the agreement.

When using acceptance, the agreement must reflect the following details:

• ABOUT
• Visa of the accepting organization

If you disagree with certain clauses of the contract, acceptance cannot be concluded.

Accounting for the sale of materials. Accounting entries

When an organization sells materials to individuals and legal entities, the sales price is determined by agreement of the parties (seller and buyer). The calculation and payment of taxes is carried out by the organization in the manner prescribed by current legislation.

The sale of materials is formalized by issuing an invoice for the release of materials to the third party, on the basis of contracts or other documents and an invoice. When transporting goods by road, a consignment note is issued.

The following are accounting entries reflecting the sale of materials.

Postings of acceptance

Table 1. Reflection of the transaction in accounting.

Examples of operations reflected on video:

Postings for settlements with suppliers

Accounting account 60 is an active-passive account “Settlements with suppliers and contractors”, opens the “Settlements” section of the chart of accounts and serves to summarize information on all types of settlements of the organization:

• With various legal entities and individuals;
• Including on-farm payments.

All transactions related to payments for purchased goods, materials, consumed services or accepted work are reflected in account 60, regardless of the fact of payment. Account 60 is credited according to the supplier's settlement documents, debited for the amount of fulfillment of obligations, that is, payment of bills, including advances and prepayments, in correspondence with cash accounts, etc. In this case, the amounts of advances issued are accounted for separately in a separate sub-account.

For account 60, analytical accounting is maintained for each supplier invoice received, and settlements are made in the order of scheduled payments, that is, for each supplier separately.

Types of settlements on account 60:

Can the bank revoke consent?

The situation when a bank can withdraw its consent to acceptance should be considered from the point of view of receiving loan funds.

In banking practice, as a rule, there are no situations when a bank first approves the issuance of credit funds and then withdraws its approval. But there is a right to this. Any credit institution will willingly take advantage of such a right when identifying additional unwanted and compromising data about the prospective borrower.

How to record the implementation of works (services) in accounting

The second option is when the customer refused to accept the work because he discovered shortcomings (inadequate quality). In this case, the customer is obliged to justify his refusal by making appropriate entries in the acceptance and transfer documents (clauses 1 and 2 of Art.

720 of the Civil Code of the Russian Federation). In such a situation, do not recognize income. Tax legislation regards work not justifiably accepted by the customer as work in progress (clause 1 of Art.

319 of the Tax Code of the Russian Federation). In addition, in agreement with the customer and subcontractor, correct the compiled primary documents: acts of acceptance of work performed (on form No. KS-2) and certificates of the cost of work performed and expenses (on form No. KS-3). Corrections in them must be certified by the persons who previously signed these documents, indicating the date the adjustments were made (Part 7, Article 9 of the Law of December 6, 2011 No. 402-FZ).

The first option is when the contractor completed the work on time, but the customer did not show up to accept it and did not show such intention. In such a situation, sign the act of acceptance and transfer of completed work unilaterally with a note indicating the customer’s refusal to sign the act for no apparent reason (clause 4 of article 753 of the Civil Code of the Russian Federation). The date the act is signed by the executor unilaterally will be the date on which the income must be reflected (clause

1, 3 tbsp. 271 of the Tax Code of the Russian Federation). Arbitration practice recognizes as legitimate the fact of transferring the results of work by signing a certificate of work performed unilaterally in the case where the customer had no justified reasons for refusing to sign the report (see, for example, paragraph 14 of the information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated January 24, 2000 No. 51, resolution of the Federal Antimonopoly Service of the Ural District dated May 18, 2011 No. F09-1885/11-S4, Moscow District dated May 19, 2011 No. KG-A40/3985-11).

Tax legislation understands a service as an activity whose results do not have material expression and are sold and consumed in the process of this activity (Clause 5 of Article 38 of the Tax Code of the Russian Federation). The drawn up act only formally confirms that the service has been provided.

Therefore, income from the sale of services must be reflected on the date of their actual provision (clause 1, article 39, clause 3, article 271 of the Tax Code of the Russian Federation).

A similar point of view is contained in letters from the Federal Tax Service of Russia for Moscow dated September 2, 2008 No. 20-12/083102 and dated April 30, 2008 No. 20-12/041989.

What does not accepted mean?

In economic and legal practice there is also the concept of “unaccepted invoice”. This concept means that one of the participants in contractual legal relations did not agree to their terms.

In this case, it is necessary to completely rework the contract. Otherwise, such relations will not have legal force, and the transaction itself will never be completed. If the situation continues unfavorably, the invoice, bill or offer is considered invalid.

The concept of acceptance is widely used in both accounting and banking. The considered nuances of the procedure do not cause difficulties in their application. The accounting entries are clear and simple. Working in the banking sector using acceptance significantly speeds up the process of processing payment orders.

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Accounting for settlements with suppliers and contractors in accounting

The receipt of material assets, works, and services from suppliers is carried out on the basis of concluded supply, contract, commission, power supply, etc. contracts.

Primary documents for accounting for settlements with contractors include invoices (TORG-12), acts of service provision, invoices and other documents issued by contractors and suppliers, as well as bank and cash payment documents:

To reflect information about settlements made with suppliers, a separate accounting account is used - 60. This account is active-passive, so in accounting it can be displayed both in credit and debit turnover:

• The debit of this account displays the amounts of fulfilled obligations - advance payments and full mutual settlement. It should be noted that the amounts of payments made are taken into account separately.
• The loan takes into account the cost of purchased goods and services. Lending is carried out on the basis of settlement documents received from the supplier.

Analytical accounting is carried out in the context of presented invoices. In addition, proper accounting for this account allows you to group suppliers by payment terms, uninvoiced deliveries, bill transactions, etc.

Cost accounting under a contract with the involvement of subcontractors (Vereshchagin S.

The general contractor bears full responsibility to the customer for the consequences of non-fulfillment or improper fulfillment by subcontractors of their obligations, and to subcontractors - responsibility for the actions of the customer (clause 3 of Article 706 of the Civil Code of the Russian Federation).

The general contractor himself may not perform the work at all, but only involve subcontractors. In this case, his activity is akin to an agency one (Article 1005 of the Civil Code of the Russian Federation) - to find qualified performers, accept the result of the work from them, then transfer the same result to the customer, receiving his remuneration from him. When concluding an agency agreement, the principal instructs the agent to find performers to perform the work, knowing in advance that he is not able to perform them himself (and his specialization, as a rule, is somewhat different).

When concluding a contract, the customer instructs the contractor to perform certain works, without asking whether he will do them himself or run to look for someone who is able to do them. The judiciary, however, has a different opinion. Plenum of the Supreme Arbitration Court of the Russian Federation (p.

23 of the resolution dated May 30, 2014 N 33) noted that the buyer cannot be deprived of the right to a deduction if the advance was paid by him in non-monetary (in-kind) form . And the Ministry of Finance of Russia and the Federal Tax Service of Russia, we recall, have clearly recognized the priority of court decisions (acts of the Supreme Arbitration Court of the Russian Federation) over written explanations of the financial department (which are not regulatory legal acts) (letter of the Ministry of Finance of Russia dated November 7, 2013 N 03-01-13/01/ 47571, sent for information and use in work by letter of the Federal Tax Service of Russia dated November 26, 2013 N GD-4-3/21097). The only thing (in theory) that the general contractor cannot do is transfer the result of the work to the customer before he accepted it from the subcontractor. Although in reality this also happens. In the author’s practice, there have been situations when the general contractor signs the acceptance certificate of work with the subcontractor only after the acceptance document for the same work - only at a higher cost, of course - was signed by the customer.

And even more than that, the subcontractor receives the general contractor’s signature on the act no earlier than the customer pays for the accepted work. But the pinnacle of such creativity seems to be a request for consultation: what entries should be used to reflect in accounting and tax accounting the transfer of customer-supplied materials to a subcontractor in March of this year for work on a facility that was handed over to the customer in December last year? Employees of the financial department, referring to paragraph 18 of the Information Letter The Presidium of the Supreme Arbitration Court of the Russian Federation dated January 24, 2000 N 51 “Review of the practice of resolving disputes under a construction contract”, note that the mere signing of an acceptance certificate, if the contract does not indicate that along with it the risk for the work performed passes to the customer , does not allow the latter to accept them for accounting, as well as to deduct the VAT indicated by the contractor in the invoice (letter from the Ministry of Finance of Russia dated 05.03.2009 N 03-07-11/52, dated 20.03.2009 N 03 -07-10/07, dated 14.10.2010 N 03-07-10/13). The general contractor, who has accepted the result of work from the subcontractor (in the manner and on the terms stipulated by the agreement concluded between them), then transfers this result of work to the customer on its own behalf. The general contractor usually makes money from the fact that the cost of the work, determined in the contract with the customer, is slightly (or even significantly) higher than what he pays the subcontractor for it.

How the general contractor increases the cost of work is the tenth thing. In the contract, he can increase the rate of profit, the percentage of overhead costs, the cost of materials used, etc. For how long the subcontractor completed this work, the customer, by and large, should not care. In theory, he does not even know that these works were not carried out personally by the general contractor, but by another organization.

Accounting press and publications 2008

The general contractor exercises control and technical supervision over the compliance of the work performed by subcontractors with working drawings and construction codes and regulations, and of materials, products and structures with state standards and technical specifications, without interfering with the operational and economic activities of the subcontractors. If deviations from the approved design and estimate documentation, as well as working documentation, building codes and regulations are identified, the general contractor issues an order to subcontractors to eliminate the deviations, and, if necessary, to suspend the work and does not pay for this work until the deviations are eliminated. In our opinion, you can use (to the extent that does not contradict current legislation) the Regulations on the relationship of organizations - general contractors with subcontractors, approved by the Decree of the USSR State Construction Committee and the USSR State Planning Committee dated July 3, 1987 N 132/109, which was adopted in execution in the currently inactive Resolution of the USSR Council of Ministers dated December 26, 1986 N 1550 “On approval of the Rules on capital construction contracts.” A situation may arise in which the acceptance of work from a subcontractor and its delivery to the customer will be carried out in different reporting periods, and possibly in different tax periods.

In this case, expenses will reduce profit in the current year (up to the formation of a loss for profit tax purposes), and income from the sale of work will arise only in the next year, when expenses will be minimal. Let's assume that for tax accounting purposes, expenses for the reporting period amounted to 5,600,000 rubles. , of which direct costs are RUB 2,500,000. The amount of costs for tax accounting purposes will likely be greater than for accounting purposes.

This is due to the fact that in tax accounting, depreciation for most fixed assets is charged in a larger amount than in accounting. Thus, in the situation under consideration, the general contractor has the right (if the subcontractor completed the work in the current year, and the customer will accept it only next year) to reflect in his tax accounting income from the sale of construction and installation work performed by the subcontractor in the same period and in the same amount, without waiting for the customer to sign the work acceptance certificate. Under a subcontract agreement concluded with Gamma LLC, the general contractor includes in the cost of work its services in the amount of 2% of the volume of work performed and the cost of materials supplied to the subcontractor under a separate contract in the amount of 900,000 rubles. , including VAT - 150,000 rubles. If the supply of materials is carried out under a contract (subcontract), then payment for services will take place with your own property.

This will lead to problems with tax deductions for VAT (see paragraph 2 of Article 172 of the Tax Code of the Russian Federation).