The supplier's invoice for received materials has been accepted: posting with VAT

The vast majority of all existing companies, both large and small, cannot do their business without delivery workers (suppliers). The only exceptions are companies that are themselves large delivery companies or companies whose main activity is not production, etc. These may, for example, include companies whose main activity is aimed at generating income from a share of the authorized capital of other companies.

This article will give a definition of what an acceptance (hereinafter referred to as AK) is, consider the types of AK in accounting (hereinafter referred to as BU), types of transactions, accounts for settlements with suppliers, forms of primary documents for settlements with suppliers, transactions for accepting supplier invoices for received materials and examples.

Invoice accepted: posting

Update: July 6, 2021
To correctly reflect the acceptance of an invoice in accounting, as well as to understand which entry will reflect a fact of economic life, in which, for example, a supplier’s invoice for received materials is accepted, a clear understanding of what fact of economic life is understood is necessary under this definition.
The concept of acceptance is given in Art. 428 of the Civil Code of the Russian Federation, which explains that acceptance is a response to full and unconditional acceptance of the terms of the offer. In accounting, invoice acceptance is considered based on this regulatory definition.

Subaccounts 60 accounts

Analytical accounting for accounting account 60 is carried out separately, in the context of each presented invoice. At the same time, it is necessary to organize this accounting in such a way as to ensure the receipt of the necessary information on suppliers for settlement documents that have not yet become due for payment, for suppliers for settlement documents that have not yet been paid on time, for suppliers for bills of exchange issued that have not yet become due for payment, by suppliers according to the loan received and others.

Among the subaccounts in accounting on account 60, the following are usually distinguished:

60.01 - Settlements with suppliers and contractors - serves directly to reflect mutual settlements with creditors;
60.02 - Calculations for advances issued - it reflects advance payments to suppliers;
60.03 - Bills of exchange issued - a special sub-account for recording securities;

As well as accounts for accounting for mutual settlements in monetary units. and currency:

60.21 - Settlements with suppliers and contractors (in foreign currency) - analogous to 60.01 for currency accounting;
60.22 - Calculations for advances issued (in foreign currency) - analogous to 60.02 for currency accounting;
60.31 - Settlements with suppliers and contractors (in conventional units) - analogous to 60.01 for settlements in conventional units;
60.32 - Calculations for advances issued (in conventional units) - analogous to 60.02 for calculations in conventional units.

The concept of acceptance in accounting

The concept of acceptance, based on the above definition in the Civil Code of the Russian Federation, is applicable to an offer. In turn, an invoice for payment can be considered as an offer in which the seller (supplier) offers the buyer to purchase a certain product or service for a certain amount. According to Art. 435 of the Civil Code of the Russian Federation, an offer is recognized as a specific proposal sent to addressees (one or more), which fully expresses the intention of the person who sent it to enter into a contractual relationship with the addressee. In the case of acceptance of an invoice, such an action is its full or partial payment. Thus, in order to reflect the acceptance of the invoice, it is necessary to reflect the entries for the accrual of debt, the accrual of VAT, if necessary, and the payment made on this invoice.

In the business tradition, in particular, an approach is used according to which an invoice is called accepted if the responsible person has agreed to pay it (the invoice has been endorsed for drawing up a payment order to the bank).

In banking

In some situations, in various international transactions, it is customary to use banker's acceptance

. The bank issues an agreement to pay based on the results of the procedure for studying the financial flows of its potential client.

If at the time of the need to make a payment there are not enough funds in the client’s account, the banking structure acting as an acceptor will make the payment from personal funds. The bank carries out the acceptance procedure only after studying the level of the client’s ability to fulfill obligations

Revocation of an acceptance after its receipt is possible within three days

. Upon expiration of this period, payment from the acquirer's accounts occurs without the need to obtain approval from the acquirer. Payment of invoices subject to acceptance is carried out within one banking day, with the exception of the day on which the necessary documents were received.

Accounting entries to reflect acceptance

The most relevant business transactions for which an invoice can be accepted are:

purchasing materials or services, including utilities;
transportation of inventory items not included in their cost;
supply and installation of equipment.

To reflect facts of economic activity related to accepted supplier invoices for goods or services, the following entries are used:

Using posting Debit 10 - Credit 10

Within the organization itself, both the movement of materials and a change in their value can occur (for example, after the distribution of delivery and procurement costs). In such cases, wiring Dt 10 Kt 10 is used. This entry may mean:

internal movement of inventory - then the posting of Debit 10 - Credit 10 is carried out in the context of warehouse analytics (for example, Dt 10 / Warehouse of the semi-finished products workshop - Kt 10 / Main warehouse of the inventory);
reflection of misgrading, including those discovered based on the results of the inventory - in this case, the posting of Debit 10 - Credit 10 is done in the context of the item (for example, Dt 10 / Nails - Kt 10 / Screws);

You will learn more about how to reflect the completed inventory in warehouses from the material “Unified Form No. INV-3 - Form and Sample.”

distribution of transportation and procurement costs (TPR) - in the event that TPR are first taken into account in a subaccount to account 10 and they need to be distributed when capitalizing several types of inventory that arrived on one vehicle.

Without dwelling in detail on the distribution method (it has its own nuances), let's look at an example.

Example:

Dry cement, expanded clay and crushed stone were brought to the construction plant by one train. The total cost of transportation was 250,000 rubles, it was distributed in proportion to the tonnage of the cargo: cement - 150,000 rubles, expanded clay - 70,000 rubles, crushed stone - 30,000 rubles. The total cost of delivery was first taken into account in the subaccount 10.11/TZR. According to the accounting policy adopted at the plant, fuel and equipment are distributed according to the cost of the materials themselves:

D 10 / Cement - Kt 10.11 / TZR - 150,000 rub.

Dt 10 / Expanded clay - Kt 10.11 / TZR - 70,000 rub.

Dt 10 / Crushed stone - Kt 10.11 / TZR - 30,000 rub.

Accepted bill for electricity, gas, water

Dt 20, 23, 25, 26 Kt 60 – debt accrued to suppliers for work performed and services rendered, incl. provision of energy, gas, steam, water for production needs, experimental work and maintenance.

Dt 60 Kt 50, 51 – the utility bill has been paid.

From the above examples it is clear that in order to reflect an accepted invoice from suppliers of materials and services, it is necessary to reflect in accounting the accrual of debt on a loan and the occurrence of a corresponding asset in debit, the accrual of VAT on purchased values and payment of the invoice.

Postings for accepted transactions: the first event is making an advance payment (deposit) for the goods

Account Dt	Kt account	Transaction amount, rub.	Wiring Description	A document base
Prepayment (advance payment)
60-2	51	70 800	An advance payment was made to the supplier of the goods in the form of an advance payment of 50% 141600 * 50% = 70800 rubles.	Payment order
68	76	10 800	The occurrence of a tax liability on the amount of payment. VAT deductible	Payment order
10	60-1	120 000	Goods received from supplier	Packing list
19-3	60-1	21 600	VAT was charged on goods received: 120,000 * 18% = 21,600 rubles.	Incoming invoice and delivery note
60-1	60-2	70 800	Advance offset
60-1	51	70 800	Additional payment on the bill of the materials supplier (50%)	Payment order
76	68	10 800	The offset is shown for the advance payment
68	19-3	21 600	The accrued VAT amount is accepted for reimbursement	Invoice
Providing a deposit
76-5	51	56 640	An advance payment was made to the supplier of the goods in the form of a deposit of 40% 141600 * 40% = 56640 rubles.	Payment order
009	56 640	Formation of secured obligations
10	60-1	120 000	Receipt of goods from the supplier	Packing list
19-3	60-1	21 600	VAT was charged on goods received: 120,000 * 18% = 21,600 rubles.	Incoming invoice and delivery note
60-1	76-5	56 640	The issued deposit has been offset
009	56 640	Write-off of deposits from secured obligations
60-1	51	84 960	Additional payment on the bill of the materials supplier (60%)141600 * 60% = 84960 rub.	Payment order
68	19-3	21 600	The accrued VAT amount is accepted for reimbursement	Invoice

Invoice accepted: what does it mean?

Update: July 4, 2021

The concept of acceptance is given in Art. 428 of the Civil Code of the Russian Federation, which explains that acceptance is the response of the recipient of the offer about full and unconditional acceptance of the terms of the offer. In accounting, the concept of “accepted account” is an operation that is considered based on this regulatory definition.

Based on the definition of acceptance in the Civil Code of the Russian Federation, this concept is applicable to an offer. An invoice can be considered as an offer in which the seller (supplier) offers the buyer to purchase a certain product or service for a fixed amount. According to Art. 435 of the Civil Code of the Russian Federation, an offer is recognized as a specific proposal sent to addressees (one or more), which fully expresses the intention of the person who sent it to enter into a contractual relationship with the addressee.

How is the “response of acceptance” of the terms of the offer reflected in accounting? Further in Art. 428 of the Civil Code of the Russian Federation provides a more detailed explanation of specific actions that can be considered acceptance.

Firstly, lack of action, silence is not acceptance. For example, if a buyer asks a supplier to invoice him for payment in order to determine the exact amount of a certain list of works or services in order to compare several competitive offers and selects one supplier and continues to work with him, then he simply ignores all other invoices.

Secondly, the performance of actions aimed at fulfilling the terms of the offer, in particular the payment of a certain amount, is recognized as acceptance. From this provision it follows that payment of the invoice can be called acceptance.

Composition of an invoice for payment of goods, works and services

The definition of an offer does not regulate the list of information that an invoice for payment should contain. The only requirement for an offer is a listing of the essential terms of the contract, for example, the subject of the contract, the amount of the contract, details of the parties.

Invoices for payment are not included in the list of primary documents, since they do not reflect a fait accompli of the economic life of the enterprise, and therefore the composition of the invoice information is not rigid. Typically, a company develops its own form on which invoices are issued. According to business traditions, the invoice includes:

invoice number and date;
name of organizations (seller and buyer);
addresses and details of both parties for the possibility of paying the invoice;
list of goods or services sold;
their number;
units of measurement of goods (pieces, packages, kilograms, etc.);
price;
total invoice amount.

Contract offer

Signing an agreement to accept an offer agreement involves obtaining consent on the terms specified in the offer

The offer agreement is a reflection of the essential conditions regarding the signed agreement, and also predetermines the deadlines for receiving a response. The process of a simple response to an offer containing instructions regarding the clauses of the contract cannot be considered an acceptance procedure. The moment of acceptance can be considered the receipt of acceptance of the offer by the sending party.

Upon receipt of a revocation of acceptance, along with the acceptance, the offer procedure acquires the status “did not pass the acceptance process.” The current legislative framework of the Russian Federation regulates that the procedure for accepting an offer should be carried out only by the party to whom it was sent.

Acceptance of an invoice for payment of goods or services

However, in business customs, very often the concept of “accepted invoice” means debt accepted for accounting, that is, the occurrence of accounts payable (Dt 10, 20, 25, 26 Kt 76), and not the fact of transfer of payment to the supplier (Dt 76 Kt 50, 51).

This implies that if the moment of acceptance of the invoice coincides with the acceptance of the debt for accounting, then it also coincides with the moment of shipment of goods or provision of services by the supplier to the buyer. This situation is not the only option - for example, goods can be shipped at the same time, and payment is made with a payment deferral of two weeks. In this case, the date of recognition of the transaction in accounting and the date of payment of the invoice do not coincide.

Such a contradiction does not arise if an invoice was issued for payment, an advance payment was made on it, and after that the goods were shipped. In this situation, an action was taken confirming the acceptance of the offer (partial payment of the invoice), and the accounting reflects the fact of economic life.

What does Debit 10 - Credit 10 mean?

Account 10, on which data on the organization’s inventory is generated, is classified as active. Receipts and disposals of materials are reflected in Debit 10 - Credit 10, respectively. Postings for Debit 10 - Credit 10 in accordance with the two-level analytics used on account 10 give an idea of the change in the composition and location (storage) of inventories. They can also be used to judge the direction of expenses.

Receipt of inventories from suppliers is reflected in the following entry:

Dt 10 Kt 60 - cost of purchasing materials excluding VAT.

If the organization’s accounting policy provides for capitalization at accounting prices, then upon receipt of goods and materials, the following entries will appear:

Dt 15 Kt 60 - materials purchased from the supplier;
Dt 10 Kt 15 - acceptance of inventories at discount prices;
Dt 15 Kt 16 (Dt 16 Kt 15) - deviation of accounting prices from cost.

It is possible that materials will be received by the organization not as a result of procurement, but as a consequence of the dismantling of property, fixed assets, and also as a contribution to the management company by the founders. In some cases, MPP can be obtained free of charge. The postings will be as follows:

Dt 10 Kt 91 - capitalization of inventories free of charge or as a result of dismantling fixed assets, disassembling property;
Dt 10 Kt 75 - materials are capitalized as a contribution of the founders to the organization’s management company;
Dt 10 Kt 71 - purchase of materials and equipment by accountable persons.

The decrease in inventories in an organization occurs mainly in connection with the needs of production or their use for management purposes. The following operations appear:

Dt 20 (23, 25, 26) Kt 10 - materials (raw materials) released for production needs;
Dt 44 (45, 76) Kt 10 - inventories are written off as necessary costs for the sale of goods or other needs of the organization.

If materials are supplied for sale, and are also transferred to third parties free of charge, then the following entry appears in the accounting records:

Dt 91 Kt 10 - reflects the cost of retired materials.

For other information on how you can track the movement of inventory, see the material “Features of the balance sheet for account 10.”

Acceptance of suppliers' invoices

The rapid development of financial mechanisms has led to the need to control financial transactions carried out by business entities. Acceptance has become an effective way to monitor the progress of a transaction and guarantee its parties the fulfillment of obligations in force majeure circumstances.

Contents: 1. Definition of acceptance, its purpose 2. Types of acceptances, scope of their application 3. What does it mean to accept various documents

Bill of exchange

The procedure for accepting a bill of exchange is an indication of the acceptor's consent on the back of the bill of exchange to pay the bill of exchange. Acceptance is not indicated on promissory notes. All obligations for payment arise and are fully accepted by the paying party by default at the time the bill is affixed

Acceptances can only be applied to drafts. of a bill of exchange is mandatory

when such a condition is specified by the drawer. Drafts are paid within the terms starting from the date of their issue. All drafts are repaid by the payer on the bills.

Definition of acceptance, its purpose

When concluding an agreement, both parties read each clause in detail, familiarizing themselves with the terms and discussing them. If the counterparty is satisfied with the agreement without making adjustments or changes to it, this means that the document has been accepted.

Thus, acceptance means satisfaction with the written terms provided by the other party to the transaction and written confirmation of consent to make payments under the obligations of the agreement.

Also, acceptance is the inscription “accepted” on any document with the signature and seal of the party who agrees to pay its obligations enshrined in it in full.

The legislation of the Russian Federation also provides some clarifications regarding the definition:

the absence of any response from the other counterparty cannot be considered acceptance. The agreement to accept must be voluntary and confirmed, if this clause is not specified in the already concluded agreement;
in conditions where the second party fulfills the terms of the agreement, but has not given consent to acceptance, the agreement is recognized as accepted automatically.

In addition, the letter of the domestic law states that acceptance must be complete and unconditional, that is, only part of the obligations under the contract cannot be accepted.

What are the adopted budget commitments?

Budgetary obligations in the legislation of the Russian Federation are understood as obligations for a state institution to make expenses within a particular financial year (Article 6 of the Budget Code of the Russian Federation). Acceptance of relevant obligations is one of the components of the process of budget execution for expenditures, along with such procedures as (clause 2 of Article 219 of the Budget Code of the Russian Federation):

acceptance and confirmation of financial obligations;
authorizing the fulfillment of financial obligations;
confirmation of fulfillment of financial obligations.

The institution that is the recipient of budget funds accepts various obligations within the limits (clause 3 of Article 219 of the Budget Code of the Russian Federation).

In accordance with the provisions of Art. 6 of the Budget Code of the Russian Federation, along with budgetary obligations, institutions may also have monetary obligations - those that involve the institution transferring funds in favor of the authorized party under an agreement (for example, labor or civil law).

As a rule, the presence of a budget obligation presupposes the subsequent occurrence of a monetary one, but they should not be identified.

A budget obligation is something that an institution must fulfill in accordance with the planned expenses of the budget manager. As soon as an institution receives funds from the manager to fulfill specific budget obligations, it already has a monetary obligation.

Example
Having concluded a contract with a furniture supplier in the amount of 600,000 rubles, the institution acquires budget obligations for this amount. After the supplier, in accordance with the terms of the contract, delivered the first batch of furniture for 200,000 rubles. and issued an invoice for it, then a monetary obligation arises to pay for the delivery of 200,000 rubles. The budget transfers this amount to the institution’s account in order for the institution to fulfill its financial obligation.

Accounting for budgetary and monetary obligations is kept separately. The institution's obligations may arise as a result of the conclusion of government contracts and various agreements with third-party business entities.

The acceptance of obligations by state and municipal institutions involves the reflection of relevant transactions in accounting registers using special entries. Let's consider their specifics.

Types of acceptances, scope of their application

The following types of acceptances are distinguished:

with the participation of an intermediary. This type of acceptance implies the presence of a third independent party who agrees to execute the counterparty’s instructions on the basis of the agreement;
with the participation of a guarantor. This type of acceptance assumes that obligations will be transferred to a third party when he signs the bill;
unconditional acceptance. It implies complete adherence to the contract by both parties, without violations or disputes, in conditions where a statement of acceptance is not required and the contract is accepted by default;
limited acceptance. It implies the readiness of the second counterparty to fulfill its obligations, but with adjustments and changes. One of the most common changes made is the adjustment of demand payment terms;
conditional acceptance. It involves concluding an agreement when making major adjustments or completely changing the terms.

Important fact

If the transaction is carried out using bills of exchange, then this type of acceptance will annul the legality of the transaction;

local acceptance. Means that the counterparty must return the borrowed funds in a specific prescribed place;
partial acceptance. It assumes that only part of the amount indicated on the papers will be required for payment.

Today, acceptance is widespread and is used by many organizations to carry out various transactions, among which are:

banking transactions;
confirmation of the offer;
agreement to the terms of the agreement;
agreement to the terms of the letter of credit.

Thus, acceptance is used to speed up settlements between counterparties, who are guaranteed the inviolability of financial assets and their mandatory return after a clearly defined period. In addition, the presence of such a document greatly facilitates the control of all financial documentation.

Important fact

To conclude and sign an acceptance, the parties do not have to meet in person, which saves time and speeds up the process of fulfilling the terms of the agreement.

. Statement of refusal to accept

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___________________________ ____________________ (provided by (name of enterprise) (name of bank) in 3 copies) APPLICATION FOR WAIVER OF ACCEPTANCE “___”______________ 20_____! ! We declare our refusal to accept the payment request! Accept the refusal of N___ from “___”___________ 20___, received by the bank! acceptance is permitted “___”______ 20____ for the amount of rubles __________! “___”______20____ _________________________________________________________! (in numbers and words)! provider ______________________________________________ ! __________________ (name and address of supplier) ! (signature of the employee account N ____________ in the bank ____________________________ ! bank, which _________________________________________________________ ! is entrusted with acceptance (name and address of the supplier) ! refusals to accept correspondent account of bank N _________________________ ! MFO N __________________ city ________________________ ! ! Reasons for refusal: clause _____ of contract N________ was violated from !Written off from the off-balance sheet account ____________________________________________________________ !N 9927 ________________________________________________________ !"____"______20____ (indicate the nature of the violation) ! _________________ ! (signature of the bank accountant) ! ! Head of the enterprise, ! M .P. organization ! Chief accountant ! ! ! ! * * *

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What does it mean to accept various documents?

You can accept various documents.

Bill. The obligation to pay off debts arises at the time the bill is issued. An acceptance is not issued when using a promissory note. The inscription that will be affixed to the bill of exchange has no legal force due to the fact that there is only one owner of the paper (bill holder). In the case of a transfer document, acceptance is mandatory if, based on the text of the document, the drawer determines the date and conditions for the return of funds.

Check. An accepted invoice means the payer’s agreement with the terms and conditions of the financial institution. Confirmation of acceptance involves the transfer of money from the account of the person obligated to pay the funds to the account of the recipient.

Acceptance does not allow the seller to demand the return of funds in advance. If the debtor wants to contact the bank to appeal its obligation to pay a certain amount, the first party creditor has the right to demand documented reasons for refusing to pay. When acceptance is received, the banking institution carries out the transaction.

Offer. In this case, acceptance means consent to enter into an agreement on the terms specified in the offer. The document displays in detail the parameters and characteristics of the future contract. The counterparty sets the required period for the other party to the transaction to provide a refusal or consent.

An ordinary response to an offer, with comments regarding the provisions of the clauses of the document, cannot be considered acceptance. To accept an offer means to receive acceptance by the party who made the offer. This type of acceptance is mandatory for the party to whom the offer was sent.

Accounting documentation. According to Russian law, invoices due for payment must be accepted and listed on account 60.

At the same time, the acceptance mechanism includes the following stages:

the seller sends the sold goods to the recipient;
Upon completion of delivery, an invoice is issued for further payment.

In this case, the invoice must be issued no more than five days from the date of shipment. The date of acceptance does not affect settlements. Payment must be made according to the terms of the contract.

Accepting means agreeing with the terms of an invoice, offer, bill

The development of banking and information technologies has entailed the need to confirm the receipt and acceptance for execution of various financial instruments for settlements. Acceptance became such a tool.

In essence, acceptance (English Accept - agree, accept) is the agreement of the recipient of the document to pay or be responsible for timely payment under this document.

Acceptance is a procedure for reviewing the basic terms of a financial, payment or other document and making a decision on payment. Acceptance can be transmitted to the sender of the document through an electronic signature, an inscription on the document or other means of communication.

According to Russian legislation, acceptance is complete (it is impossible to accept part of an obligation) and unconditional (unconditional).

According to the Civil Code, the deadlines are determined from the moment from which various documents are considered accepted. Let's look at the main ones.

Check

Acceptance of the invoice represents the payer’s agreement with the amount, terms and the received claim as a whole. The presence of acceptance presupposes settlement by non-cash transfer from the payer's account to the recipient's account.

At the same time, an accepted invoice does not give the seller of goods or services the right to demand payment earlier than established by the contract or agreement. When the buyer contacts the bank with a refusal to pay, the credit institution will require the basis for the refusal. If acceptance is received, the bank makes the payment through its settlement center on behalf of the payer.

Offer

If acceptance of an invoice is consent to make a payment, then acceptance of an offer is consent to conclude an agreement or contract on the terms specified in the offer.

The offer reflects the essential parameters of the contract being concluded and sets a certain deadline for a response. A simple response to an offer that contains comments on the terms of the agreement does not constitute acceptance. The moment of acceptance is the moment the sender receives the offer of acceptance.

If the withdrawal of acceptance is received simultaneously with the acceptance itself, the offer is considered not accepted. At the same time, Russian legislation provides for the acceptance of an offer exclusively and necessarily by the person to whom the offer was sent.

Bill of exchange

Acceptance of a bill of exchange is the affixing on its face of an inscription indicating the acceptance of the acceptor to pay the bill of exchange. There is no acceptance on a promissory note, since it simply does not make sense - the obligation to pay arises and is accepted by default by the payer on the date the bill is issued.

The moment of acceptance is the date of affixing the inscription on the bill. Acceptance is used only in respect of a draft. Bill acceptance is mandatory if the drawer has indicated its obligatory nature in the text, the draft is paid within a certain period from the moment of its presentation, and the draft is paid by the payer of the bill.

In accounting

In the accounting of an organization, accepted and payable invoices are recorded in account 60. Acceptance occurs according to the following scheme: the supplier delivers a consignment of goods and issues an invoice to the buyer via electronic systems or on paper.

The invoice will be issued within 5 days. The buyer's acceptance is affixed to the document accepted for payment or sent to the supplier also in electronic form. Regardless of the period of receipt of acceptance, payment is made in accordance with the agreement concluded between the buyer and the supplier.

Banker's acceptance

Sometimes, in international transactions, banker's acceptance is used - consent to payment is issued by the bank based on a study of the client's cash flows.

If on the date of payment planned according to the agreement (for example, with a letter of credit payment system) there is no remaining amount of funds in the client’s account, the accepting bank makes the payment from its own funds.

The bank's acceptance to reduce risks is made only after a preliminary assessment of the client's solvency.

After receiving an acceptance, its withdrawal is possible within 3 days; after the expiration of this period, payment from the payer’s account can be made without acceptance (that is, without the payer’s consent), subject to the presence of such an agreement with the bank account agreement. Payment of the invoice upon subsequent acceptance is carried out within one business day, not counting the day of receipt of documents.

Acceptance is one of the ways to guarantee the supplier timely payment for the goods and services supplied. Acceptance allows you to reduce document flow and risks for both parties to contracts.

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The buyer accepted the seller’s invoice: how to reflect it in accounting

The invoice has been accepted - what is the transaction in this case? For example, a supplier’s invoice for incoming fuel has been accepted - postings need to be made using which invoices?

In the expression “The supplier’s invoice for received fuel has been accepted,” the key phrase will be “fuel received.” The receipt of fuel and its payment (as independent business transactions) are reflected by the following entries:

An invoice for payment cannot serve as a basis for accounting entries - it is not a primary document for accounting purposes. Posting for the receipt of materials can be made only on the basis of an invoice or a universal transfer document (UDD) received from the supplier of materials at the time of shipment of goods to the buyer. And the entry in the accounting record of the payment made will be confirmed by a bank statement and a payment order with a bank mark.

Thus, if supplier invoices for received materials are accepted, the postings are:

are made on the basis of primary documents (invoice, UPD, etc.), but not invoices for payment;
reflect the fact of the receipt of material assets and their payment in the buyer’s accounting.

An invoice for payment containing the director’s resolution agreeing to pay the amount specified therein will only be attached to other documents related to the transaction (contracts, agreements, invoices, invoices, etc.).

Results

Accepting the supplier's invoice means in most cases the buyer's agreement to pay.
In accounting, such an action is not considered as a separate business transaction. All entries in accounting accounts can be made only on the basis of primary documents. An invoice for payment (even with a permit visa from the head of the company) is not a primary document. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

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.