Offsetting under the simplified tax system income minus expenses - what is it, transactions, how to arrange it

Organizations using the 15% tax rate are required to keep strict records of their operations, in particular their expenses.

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Therefore, there is a need to understand what 1c 8 2 is and how to correctly document netting of income for legal entities under the simplified tax system.

How to arrange a netting when settling income minus expenses

Important

The notification should indicate the amount of claims to be counted, the numbers and dates of documents indicating the occurrence of mutual debt. The risk of adverse consequences associated with carrying out a unilateral offset and expressed in the other party’s rejection of the subject of the offset can be reduced through the preliminary preparation and signing by the parties of a settlement reconciliation act.

Preliminary preparation of reconciliation reports is also recommended when conducting bilateral and multilateral offsets. An offset carried out by agreement of two or more participants is formalized by an act of offset of mutual claims, signed by all participants in the offset. Attention

If mutual claims are different in size, only the claim that is smaller in size is fully repaid. The obligation for which a larger claim is presented is partially preserved.

The procedure for netting under the usn “income”

Definitions: Offsetting under the simplified tax system for income is the repayment of counter homogeneous claims. In other words, organizations that use counteraction effectively cancel equivalent obligations under existing agreements.

Offsetting can be applied to supply agreements, contracts, etc. Homogeneous claims mean obligations that arose on the basis of different agreements, but with the same method of repayment.

In other words, if the parties have different valid agreements that require payment for goods or services in money, then such requirements are recognized as homogeneous.

General information ↑

Offsetting is often very convenient for counterparties, if you do not take into account the mistakes that participants in such transactions sometimes make.

One of these errors is the deadline that is set for the fulfillment of contractual obligations. By law, offset can only be applied to those obligations whose terms have already expired.

If such a period is not established by agreement, then it is determined on the basis of the requirement set by the counterparty (Article 410 of the Civil Code of the Russian Federation).

Definitions

Offsetting income under the simplified tax system is the repayment of counter homogeneous claims.

Income and expenses when netting on the simplified tax system

For organizations participating in non-monetary transactions operating under the simplified tax system, the occurrence of income is confirmed by the fact of receipt of funds to the current account, and not by the signing of an act drawn up between the parties to the agreement, but the company reflects the expense in KUDiR after shipment and offset between the parties to the agreement. For example, having received a signed certificate of completion of work, the executing company includes the amount in expenses (in 1C, how to reflect income on a certificate of completion of work, look for information in open sources of information). KUDiR is maintained in a single copy, even if the entrepreneur has several trading branches.

Records of transactions are reflected in KUDiR on the basis of information from the primary report papers, which are stored by the entrepreneur until the end of the period when it is no longer possible to carry out (for example, from 2008 to 2018) the transfer of losses from previous years.

Offsetting in case of registration of legal entities: sample

When registering mutual settlements, it is worth taking into account the peculiarities of such transactions under the simplified tax system. The book of accounting for income and expenses (an example of offset, assignment and compensation, issued in KUDir, can be found in open sources) reflects the corresponding transactions based on the fact of income received and expenses incurred.

For example, let’s say offset – for rent. Using the simplified tax system, income minus expenses of an enterprise often formalizes such a transaction. Offsetting (as reflected in KUDir, see below) is a common method of non-monetary settlements. Under the simplified tax system, an organization's income is recognized on the day funds are credited to the current account or deposited in the enterprise's cash register, or the acquisition of new property or services as repayment of the counterparty's debt.

Therefore, in tax accounting, the offset is considered payment under the agreement. Income and expenses under the simplified tax system are taken into account on the date of termination of the obligations of the participant in the transaction.

Results

Mutual obligations to each other in business are not uncommon. Mutual offset allows organizations to pay each other, while saving time and money on bank commissions. Accounting for offset transactions is the same for all tax regimes. For a company using simplified taxation system (STS) income, offset means the receipt of revenue, which must be taken into account for tax purposes.

Sources:

Tax Code of the Russian Federation
Civil Code of the Russian Federation

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Offsetting under the simplified tax system for legal entities: sample

The offset can be unilateral, bilateral or multilateral.

Depending on its type, the documents used to formalize it differ. Unilateral set-off As has already been said, a statement from one party is sufficient for set-off.

But in order to avoid disputes with the counterparty, it is advisable to carry out a reconciliation before sending an application for offset. The act of reconciliation of mutual settlements will confirm the amounts of debts. This document will be especially important in the case when part of the contracts has already been paid (the remaining debt amounts will be recorded in the act). Before submitting an application for offset, you must make sure that the primary documents are available.

Answers to common questions

Question No. 1. Should VAT be reflected in the netting act if the supplier with whom the netting is being carried out operates on a common taxation system?

Yes, the VAT amount must be reflected in the offset act. If offset is not made for the entire amount of the debt to the supplier, VAT must be calculated in proportion to the amount of the debt.

Question No. 2. Is it possible to draw up an act of mutual settlement in which there will be 4 participants?

Yes, multilateral reconciliation acts are allowed. In this case, it is advisable to confirm counter-debts between all participants by acts of reconciliation of mutual settlements (if any).

Question No. 3. Is it necessary to indicate the exact date of the test when conducting a test unilaterally?

The application for offset may indicate that the date of offset will be considered the date of receipt of the application by the counterparty.

Settlement under “simplified”

Other courts also note that to terminate an obligation by offsetting a similar counterclaim, a statement from one of the parties is sufficient. The law does not require the consent of the other party to the offset made. However, it is important that she receives the application for offset (reg. FAS PO dated January 28, 2007 No. A55-6395/2007). If the company does not have evidence of delivery of the statement of offset to the counterparty, then it will still be in debt, penalties and interest will continue to accrue for the use of other people’s money (post.

FAS ZSO dated 02.05.2006 No. F04-1722/2006(21923-A81-10)). Bilateral or multilateral offset Bilateral offset can be formalized by an act, agreement or protocol for the offset of mutual claims.

The name of the document (act, agreement or protocol) does not matter. The main thing is that such a document contains all the necessary details provided for by law (Article 9 of Law No. 129-FZ).

Offsets and their reflection in accounting on the usn

For posting, we enter the act of offset in 1C 8.3, for example, so that the completion of the transaction is reflected in the book of income and expenses. Managers of organizations should carefully consider the procedures for mutual settlements, because the Law provides for some restrictions on such transactions. A ban on concluding such a procedure is sometimes specified in the transaction agreement! Tax authorities study mutual settlement agreements very carefully, because an incorrectly executed such agreement can be recognized by the tax inspectorate as an exchange agreement, which implies completely different tax and accounting records.

Assignment An assignment agreement is essentially an assignment of claims. When concluding such an agreement, one party transfers the rights of claim to a third party, for example, a factoring company, more often at a loss to itself, that is, the amount of income may be less than the amount of expenses for the transaction.

Exchange of goods and mutual settlement with the counterparty - Elba

In law, barter is called an exchange agreement.
You can enter into such an agreement with a counterparty for the supply of goods, and in return your buyer will provide you with their goods. It is more convenient to conclude an exchange agreement when exchanging goods of equal value.

For example, you supplied the organization with a batch of boards worth 35,000 rubles, and it supplied you with materials for wood processing at the same cost.

It is possible to exchange goods of unequal value, then the company that purchases at a cheaper price must pay extra for the goods.

The exchange agreement is concluded in writing; you will be the seller of one product and the buyer of another at the same time. The rules of purchase and sale apply to such a transaction.

When drawing up an exchange agreement, you can use any template on the Internet and remake it for yourself. Be sure to indicate in the contract:

characteristics of the transferred goods (name, quantity, quality, assortment),
cost of the goods (if the cost is not indicated, the goods will be considered equivalent)
deadline for fulfilling obligations (it is safer to provide for the simultaneous exchange of goods)
transfer of ownership (in general, ownership passes after the goods are transferred by both parties)

You should not underestimate the price of the goods in the contract too much, so as not to attract the attention of the tax inspectorate.

Should the operation of debt adjustment be included in kudir: netting?

In other words, the debtor repays financial obligations to the second party to the contract without the use of funds. Such calculations include:

mutual settlement;
cession;
compensation

Within the framework of one obligation, it is allowed to combine methods of repaying debt under an agreement or supplement them with payments from a current account. For example, the debtor pays off part of the amount in cash, and the rest - under a mutual settlement agreement. Non-monetary settlements are made only after the subject of the transaction agreement has been fulfilled. It is impossible, for example, to set off the cost of a service that will be provided only next month. Organizations using the simplified system, as is known, keep tax records on the basis of the Book of Income and Expenses (KUDiR), making entries in this tax register on transactions made.

On the basis of what document does the accountant write off the debt when conducting unilateral mutual offset? When carrying out a unilateral mutual offset operation, a universal document is used - an accounting certificate. The document describes the basis for the offset, the forms used (application and others), confirmation of the fact of delivery of the notice to the partner, and the rationale for the date of repayment of the debt.

Question No. 5. How can a netting operation be carried out if one of the parties has expired the statute of limitations for the shipment? The law prohibits offsetting transactions that have expired. In this case, it is possible to restore the period of financial claims by transferring it from the moment of shipment to the date when the subject learned about the existing debt. Rate the quality of the article.

Types of debt for which mutual offset is not carried out

The Civil Code of the Russian Federation regulates legal relations arising on the basis of economic, property and civil and other contracts. A number of transactions have been established in respect of which mutual offset of claims is not carried out. Operations include:

Transactions for which the statute of limitations has expired. For financial claims, there is a limitation period of 3 years.
Obligations for lifelong maintenance of a person.
Appointment of alimony as determined by the courts or by mutual agreement secured by a notary.
Payments to compensate for damage caused to health.

If one of the parties has a debt from the list prohibited by law and the mutual offset procedure is carried out, the transaction is void from a legal point of view. The offset will not be considered legal, which entails consequences, including tax ones.

Offsetting under a simplified taxation system

According to Art. 410 of the Civil Code of the Russian Federation, the obligation is terminated in whole or in part by offsetting a counterclaim of the same type, the due date of which has come or the due date of which is not specified or determined by the moment of demand. For offset, a statement from one party is sufficient.

Offsetting mutual claims is a common practice in any accounting department. However, not every accountant knows the answer to the question of how to correctly arrange offsets. However, it is the correctness of registration and accounting of this operation that determines whether the risk of claims from inspection authorities and partners against this organization is possible. This is especially true for organizations that use a simplified taxation system, since the repayment of mutual claims from such organizations is directly related to taxation.

Basic rules for offsetting mutual claims

Organizations must have counter-claims to each other, i.e. at least two different agreements are concluded between them, in one of which the organization is a debtor, and in the other - a creditor.
Counterclaims must be homogeneous.

What does “homogeneity” mean? Obligations that are related to the execution of different contracts, but involve the same method of repayment, can be considered homogeneous. Let’s assume that repayment is initially expected under two different contracts in cash, which means that the requirements are homogeneous. If the obligations of organizations under one agreement are expressed in natural units, and under another - in monetary terms, then these obligations are not recognized as homogeneous. Consequently, it is impossible to carry out offsets under such agreements.

This conclusion is confirmed by judicial practice. For example , paragraph 7 of the Appendix to the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated December 29, 2001 N 65 states that the legislation does not insist that the requirement for offset arise from the same obligation or from obligations of the same type.

Settlement is possible subject to the deadline for fulfilling the counterclaim or provided that this period is not specified in the contract.
Testing is not possible in the following cases:

one of the parties to the offset has not reached the deadline for fulfilling its obligations (Article 410 of the Civil Code of the Russian Federation);

a bankruptcy case has been initiated against one of the parties to the offset (clause 14 of the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation No. 65);

the limitation period has expired for the obligations (even if at least one of the parties to the contract declares this);

obligations are associated with compensation for harm caused to life or health, with the collection of alimony, and lifelong maintenance of citizens.

The offset of mutual claims, like any business transaction, must be documented (Clause 1, Article 9 of the Federal Law of November 21, 1996 N 129-FZ). Civil legislation does not impose any special requirements for registration of offsets. At the same time, in Art. 410 of the Civil Code of the Russian Federation states that in order to carry out offset, a statement from one of the parties is sufficient.

BASIS: VAT

When selling goods (work, services), the payment obligations for which are terminated by offset, determine the tax base for VAT according to the general rules - based on the market value of the transferred goods (work, services) (clause 1 of Article 154 of the Tax Code of the Russian Federation). Subject to other mandatory conditions for deduction, accept the amount of VAT presented by the counterparty and allocated in its invoice (clause 1 of Article 172 of the Tax Code of the Russian Federation). Participants in the netting should not transfer to each other the VAT amounts allocated in invoices in cash.

An exception to this rule are transactions for which goods (work, services, property rights) were accepted by the buyer (customer) for accounting in the period from January 1, 2007 to December 31, 2008. If the offset of mutual claims on these transactions occurs after December 31, 2008, the VAT amounts presented by suppliers (executors) can be deducted only after payment of the tax by a separate payment order. If the buyer (customer) applied a VAT deduction earlier than the quarter in which the VAT amount was transferred to the supplier (performer) in cash, he must make an adjustment for these VAT amounts and submit an updated tax return for the corresponding quarter.

This follows from paragraph 12 of Article 9 of the Law of November 26, 2008 No. 224-FZ. Similar clarifications are contained in the letter of the Federal Tax Service of Russia dated March 23, 2009 No. ШС-22-3/215.

An example of reflection in accounting and taxation of offset transactions. To pay the debt for work subject to VAT, the organization counts the customer’s debt for a transaction not subject to VAT.

In February, Proizvodstvennaya OJSC completed construction work under a contract concluded with Alfa CJSC. Revenue from the sale of construction work amounted to RUB 10,420,987. (including VAT – RUB 1,589,642). The amount of accrued VAT is reflected in the invoice that “Master” issued to “Alpha”. The cost of construction work is 7,000,000 rubles.

Alpha cannot pay off its debt in cash. At the same time, “Alpha” is the developer of a residential building, in the construction of which “Master” participated. The parties agreed that upon completion of construction, Alpha will provide residential premises to the Master at a cost equal to the developer’s debt under the contract (RUB 10,420,987). To this end, in March, “Master” and “Alfa” entered into an agreement for participation in shared construction (amount of the agreement – 10,420,987 rubles).

All construction work is carried out by contractors. In this case, the amounts received from participants in shared construction do not constitute proceeds from the sale for the developer. Raised funds qualify as investments that are not subject to VAT.

Counter obligations of the parties are extinguished by offset (Article 410 of the Civil Code of the Russian Federation).

In the accounting of “Master”, calculations under contracts and equity participation in construction are reflected as follows.

Regarding payments under the contract:

Debit 62 Credit 90-1 – 10,420,987 rub. – revenue from the implementation of work under a contract with Alfa is reflected;

Debit 90-2 Credit 20 – 7,000,000 rub. – the cost of work performed is taken into account as expenses;

Debit 90-3 Credit 68 subaccount “VAT calculations” – 1,589,642 rubles. – VAT is charged on the implementation of work.

Regarding settlements under the agreement for participation in shared construction:

Debit 76 Credit 60 – 10,420,987 rub. – acquired the right to claim under the agreement for participation in shared construction.

The accountant reflected the offset with the following posting:

Debit 60 Credit 62 – 10,420,987 rub. – Alpha’s debt under the construction agreement was offset against Master’s debt under the share participation agreement in construction.

When calculating income tax for February, Master's accountant took into account sales proceeds in the amount of 8,831,345 rubles as income. (RUB 10,420,987 – RUB 1,589,642), expenses include the cost of construction work in the amount of RUB 7,000,000.

After the “Master” receives ownership of the premises, the accountant will make the following entry in accounting:

Debit 41 Credit 76 – 10,420,987 rub. – premises were purchased (intended for resale).

How to correctly offset mutual claims Carrying out unilateral offset

An organization can notify its counterparty in writing about the offset (Article 410 of the Civil Code of the Russian Federation). For this, it is sufficient to have mutual monetary debt. The document notifying about the offset in this case can be either an application, a letter, or a notification (notice). It is better to send an application for offset to the counterparty by registered mail with notification. If, when a dispute arises, the organization does not prove that the counterparty received this statement, the offset of the counter-obligation may be declared invalid (clause 4 of Information Letter of the Supreme Arbitration Court of the Russian Federation No. 65, Resolution of the FAS Volga District dated January 28, 2008 in case No. A55-6395/2007, FAS Central District dated 08/30/2006 in case No. A23-3149/03G-10-121, Federal Antimonopoly Service of the West Siberian District dated 05/02/2006 N F04-1722/2006(21923-A81-10)).

Without consequences, a unilateral offset can be carried out only when there is absolute confidence in the amounts of mutual debt. Let’s say that if an act of reconciliation of mutual settlements is signed, then in this case the organization has every right to carry out a unilateral offset by sending a statement to the counterparty, even if such an offset is not included in the plans of the counterparty.

The organization can also set the date for the unilateral offset itself. To do this, you must indicate in the application a specific date from which the obligations of the parties are considered fulfilled; the offset is recognized as having taken place from this date. If the date is not indicated in the application, then the offset is considered to have taken place from the day the counterparty received the application.

What to do if the inspection imposes its test date

Prepare a justification for why credit was not possible previously.

For example, your payment schedule or financial plan for the period of drawing up the reconciliation report will show that you expected to first receive money from the counterparty, direct it to some urgent needs of the organization, and repay your debt to him later, having received payment from your other counterparties. Then circumstances changed, and you and the counterparty agreed on a settlement.

If you fail to convince the inspection, feel free to go to court - there is a high probability that it will be on your side. Here are the arguments.

ARGUMENT 1. The Civil Code does not oblige offsets in the presence of confirmed mutual debt. He just admits this possibility. 410 of the Civil Code of the Russian Federation.

It cannot be said with certainty that the offset, even if the organization wants to carry it out in the quarter of signing the reconciliation act, would have taken place then. After all, a unilateral offset is considered to be carried out only if the other party has received notification of the non-compliance. 4 Information letter of the Supreme Arbitration Court No. 65 dated December 29, 2001. But in our situation there was no such notification. In addition, the other party may challenge the unilateral offset for other reasons. Resolution of the FAS UO dated March 29, 2012 No. F09-1921/12.

ARGUMENT 2. It is impossible to apply the tax consequences of the offset before it actually takes place. Indeed, according to the Tax Code, in order for income to arise, the counterparty’s obligation to the taxpayer must actually be terminated. 1 tbsp. 346.17 Tax Code of the Russian Federation. The mere possibility of termination is not enough.

ARGUMENT 3. No one, including the tax office, can carry out a credit for the organization. Settlement, even if carried out unilaterally, is a transaction. 153, part 1 art. 154 Civil Code of the Russian Federation. And to complete such a transaction, the will of its parties is necessary. 2, 3 tbsp. 154 Civil Code of the Russian Federation.

ARGUMENT 4. The reconciliation act is not a confirmation of such an expression of will (except for cases where it directly refers to the offset of specific debts indicated in it). It does not terminate rights and obligations, but only states that the parties recognize the existence of mutual debts.

Therefore, on the basis of one reconciliation report, these debts cannot be considered repaid and income received. Resolution of the Federal Antimonopoly Service of the Eastern Military District of September 12, 2011 No. A29-10177/2010.

CONCLUSION

Until there is an offset carried out at the initiative of the organization or its counterparty and a document confirming this, income does not arise on the simplified tax system - neither for the purpose of calculating the tax base, nor for the purpose of determining the annual amount of income compared with the limit. 1 tbsp. 346.17 Tax Code of the Russian Federation.

The courts have already considered similar disputes. One of them emphasized that only the parties to mutual obligations have the right of offset; tax authorities cannot force offset (including for tax purposes) before the parties or one of the parties decide to carry it out. Resolution of the Federal Antimonopoly Service of the North-West Region dated October 25, 2010 No. A56-70159/2009. Other courts also refused to recognize income at the time when there was no act of offset or a unilateral statement about it Resolution 17 AAS dated October 25, 2011 No. 17AP-10445/2011-AK; FAS PO dated January 15, 2008 No. A65-4296/2007; 3 AAS dated August 25, 2010 No. A33-781/2010.

And finally, the fact that offset is a right, not an obligation, and the tax consequences of offset arise only when the parties themselves carry it out, was recently recognized by the Supreme Arbitration Court (although it dealt with another issue - related to income tax; Resolution of the Presidium of the Supreme Arbitration Court dated March 19 .2013 No. 13598/12).

***

The above arguments are unlikely to help if your counter-debt to the buyer was created artificially - solely in order to receive money from him, but not to recognize income that goes beyond the limit in the current period. In such schemes, an organization using the simplified tax system receives money from the buyer under another counter agreement, most often under the guise of a loan. And next year it offsets its debt to repay the loan against the buyer’s debt for the goods (work, services) supplied to him.

We warn you: all this is sewn with white thread. Especially when payment for goods is turned into a loan retroactively, by drawing up letters to clarify the purpose of payment. Or when regular customers regularly pay for each delivery throughout the year, and towards the end of the year they begin to provide loans instead of payment. It is unlikely that it will be possible to fight off accusations of receiving an unjustified tax benefit, since there is no economic feasibility in such actions of the parties. Resolution of the Federal Antimonopoly Service of the Eastern Military District dated March 5, 2009 No. A39-4092/2007.

Bilateral netting agreement

A less conflicting option is to conduct a bilateral offset of mutual claims, for which it is only necessary to draw up a bilateral offset document, which is usually an act of offset. However, this document can be called differently, for example, an agreement or protocol. The netting act is not a unified accounting document, therefore it can be drawn up in any form in compliance with the requirements for primary accounting documents (clauses 1, 2, article 9 of Law No. 129-FZ, Resolution of the Federal Antimonopoly Service of the North-Western District dated May 21, 2007 in case No. A05-12882/2006-25).

In the act of offset, it is necessary to clearly indicate all the circumstances of the offset: the amounts accepted for offset; details of documents confirming debts (contracts, invoices, acts of acceptance of work (services), invoices), as well as the debt repayment period established by the contract, so that there is no doubt about the validity of the offset. Failure to provide such information may result in disputes that may subject the organization to contractual sanctions.

There are examples of court decisions that confirm this position (for example, Determination of the Supreme Arbitration Court of the Russian Federation dated July 2, 2007 N 4790/07, Resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated September 26, 2007 in case N A11-13478/2006-K1-11/612).

In addition, incorrect registration of offsets may result in tax penalties.

Documentary registration of mutual settlement

When documenting offsets, you must comply with the general requirements for the preparation of primary accounting documents. Both the application and the act of offset are drawn up in any form, but in compliance with all mandatory details that must be present in the document in accordance with the requirements of accounting legislation.

In the case of a unilateral act of offset, the accounting is reflected on the basis of an accounting certificate drawn up in accordance with the application for offset.

Partial offset of mutual claims

It is possible to carry out both full and partial offset of mutual claims. Full set-off can be carried out if the counterclaims are identical in amount. Quite often, a different situation arises when the requirements are different and offset can be carried out for the amount of the smallest debt (partial offset). In this case, the obligation for which the largest claim is presented is partially preserved, and the obligation for which the smaller claim is presented is terminated in full.

Example. has a debt to pay for goods supplied under a sales contract in the amount of 100,000 rubles. “B” has a counter-debt to “A” to pay for work in the amount of 60,000 rubles. According to the statement, the parties decided to offset mutual claims on April 5, 2011.

After the offset, the obligation to remains in the amount of 40,000 rubles. Liability to the amount of 60,000 rubles. repaid in full.

Multilateral offset

The right of organizations to carry out multilateral offset of obligations is provided for by the provisions of Art. 421 of the Civil Code of the Russian Federation, which states that the parties can enter into an agreement, both provided for and not provided for by law or other legal acts. At the same time, general provisions on the contract apply to agreements concluded by more than two parties, unless this contradicts the multilateral nature of such agreements (clause 4 of Article 420 of the Civil Code of the Russian Federation). Typically, with multilateral offsets, an agreement is concluded on mutual settlements. Such an agreement is not a unified accounting document, so it can be drawn up in any form in compliance with the requirements for primary accounting documents (clauses 1, 2, article 9 of Law No. 129-FZ).

When conducting a multilateral offset, one basic rule should be taken into account: in case of unequal debts, the offset is carried out for the amount of the least of them.

Agreement on mutual settlements

represented by _________, acting on the basis of the charter, hereinafter referred to as “Party 1”, represented by _________, acting on the basis of the charter, hereinafter referred to as “Party 2”, and represented by __________, acting on the basis of the charter, hereinafter referred to as “Party 3” ", have concluded this Agreement on mutual settlements in the following order:

Party 1 terminates the monetary obligations of Party 3 in the amount of ___________, which arose on the basis of the agreement ___________ in the amount of ___________.
Party 2 terminates the monetary obligations of Party 1 in the amount of ___________, which arose on the basis of the agreement ___________ in the amount of ___________.
Party 3 terminates the monetary obligations of Party 2 in the amount of ___________, which arose on the basis of the agreement ___________ in the amount of ___________.
This Agreement is drawn up in three copies having equal legal force, one for each of the Parties.
The Agreement comes into force from the moment of signing and is valid until the Parties fully fulfill their obligations.
The Agreement can be terminated only by mutual consent of the Parties.

Unilateral refusal to fulfill obligations assumed under this Agreement is not permitted.

Disputes arising during the execution of the Agreement are subject to consideration in arbitration court.
Signatures of the parties.

Reflection of offset of mutual claims in accounting and tax accounting

In accounting, the offset of mutual claims is reflected in subaccounts opened for each counterparty to accounts 60 “Settlements with suppliers and contractors”, 62 “Settlements with buyers and customers”, 76 “Settlements with various debtors and creditors”.

The offset of mutual claims is reflected in the following entry:

D-t 60 (76), K-t 62 (76) - reflects the termination of the counter-obligation to pay for goods (work, services) by offsetting mutual claims.

In accordance with clause

Accounting for netting transactions

Enterprises using the simplified tax system are required to keep accounting of business transactions. Entities are allowed to apply a minimum number of accounts per work plan. In accounting, standard entries required by law are made. When registering offsets, accounts 76, 60, 62 are used. The transaction is recorded by posting: Dt 60 (76) Kt 62 (76).

Example of netting

The enterprise Rassvet LLC maintains accounting using the simplified tax system with the object “income minus expenses”. Rassvet LLC shipped goods to Master LLC in the amount of 250,500 rubles. In the same month, Master LLC carried out repair work for Rassvet LLC in the amount of 30,500 rubles. The companies agreed to set off the amount of accounts payable that was the same for both organizations. The following entries are made in the accounting of Rassvet LLC:

The following mutual claims were offset: Dt 60 Kt 62 in the amount of 30,500 rubles;
Revenue from the sale of goods is reflected: Dt 62 Kt 90/1 in the amount of 30,500 rubles;
The cost of shipped products is taken into account: Dt 90/2 Kt 41 in the amount of 30,500 rubles;
The work paid for by the act was taken into account: Dt 20 Kt 60 in the amount of 30,500 rubles.

The balance not covered by the netting transaction will be recorded as the seller's accounts payable.

Settlement in the usn

1, 2 tbsp. 346.17 of the Tax Code of the Russian Federation, the date of occurrence of income (expense) when applying the simplified taxation system is the date of actual payment for goods shipped (work performed, services rendered), including through termination of the counter-obligation. Therefore, if, as a result of offsetting mutual claims, receivables are repaid, then the seller organization applying the simplified taxation system must recognize income (clause 1 of article 346.15, clause 1 of article 346.17 of the Tax Code of the Russian Federation). The recognition of income does not depend on what object of taxation the organization applies - “income” or “income minus expenses”.

In practice, income received as a result of offsetting mutual claims is reflected in the Book of Income and Expenses on the date of repayment of the obligation (in any form). The basis for making entries in the Book of Income and Expenses is the act of offsetting mutual claims (either an agreement or an application).

For purchasing organizations that pay a single tax on the difference between income and expenses, offset is the basis for recognizing expenses in the form of repaid accounts payable (clause 1 of article 346.16, clauses 1, 2 of article 346.17 of the Tax Code of the Russian Federation). Accounts payable for certain types of expenses must be recognized taking into account the features characteristic of the items being written off, for example, when including the cost of goods purchased for further sale as expenses.

To summarize the above, it should be noted that a series of offsets for large amounts may attract the close attention of the tax authorities, mainly due to the fact that in the case of offset of mutual claims there is no real settlement for the goods (work, services) received. However, the courts support the taxpayer, so it is not advisable to completely refuse offsets.

D. Kornilov

Executive Director

LLC "Auditorskaya"

What is the essence of possible tax claims?

Let's show it with an example. At the end of the year, the organization working on the simplified tax system had mutual debts with the counterparty, already confirmed by a reconciliation act. The parties settled these counterclaims only the following year. On the offset date, the organization recognized tax income in the amount of receivables repaid by offset. 1 tbsp. 346.17 Tax Code of the Russian Federation.

The tax authorities, who subsequently came to the organization with an on-site audit, decided that the offset should have been carried out earlier - already at the time of drawing up the reconciliation report. They proceeded from the fact that a statement from one party is sufficient for offset. 410 of the Civil Code of the Russian Federation. Accordingly, they postponed the recognition of income during the period of drawing up the reconciliation report.

Taking into account this amount, the organization’s annual income turned out to be more than the 60 million limit established for the simplified tax system. 4 tbsp. 346.13 Tax Code of the Russian Federation. Therefore, the inspection decided that the organization was obliged to switch to OSNO from the beginning of the quarter to which the reconciliation report was dated. Starting from this quarter, the inspectors recalculated all taxes according to the general regime and assessed additional arrears, penalties and fines to the organization. Accordingly, next year the organization, according to tax authorities, did not have the right to apply the special regime. 2 tbsp. 346.12, paragraph 7 of Art. 346.13 Tax Code of the Russian Federation.

In such situations, tax authorities suspect that the parties deliberately delayed the offset - so that the organization’s annual income does not exceed the limit and it retains the right to the simplified tax system. And if the counterparty is a person interdependent with your organization, then it is likely that inspectors will try to prove conspiracy with him in order to obtain an unjustified tax benefit. 10 Resolution of the Plenum of the Supreme Arbitration Court of October 12, 2006 No. 53, is increasing.

Tax authorities can impose an offset during the period of signing the reconciliation act, even if this does not lead to the loss of the right to the simplified tax system. Such cases are also known. Then they will charge additional “simplified” tax for the period in which the reconciliation report with the counterparty was drawn up. Resolution of the Federal Antimonopoly Service dated January 15, 2008 No. A65-4296/2007, or at least a penalty, if by the time of the audit the offset took place, the income on it was taken into account and tax was assessed on it.

How to arrange offset under the simplified tax system of income minus expenses